会计电算化对内部审计的影响

随着网络环境下会计电算化管理系统的应用，传统的审计模式、工作方法已不能满足新形式下内部审计的需要。本文在论述电算化会计系统的发展历程的基础上，阐述了会计电算化对内部审计所带来的制约和影响，提出了会计电算化环境下，内部审计工作的工作重点。     

试论地震台站的组织结构和激励机制建设

本文对地震台站在新时期的台站管理进行了论述。指出在防震减灾基础建设的重要时期，地震台站的管理，首先需要转变管理理念，同时应完善组织结构建设，建立激励机制。这是完成中国地震局确定的《与时俱进、开拓创新，为全面实现地震台站的现代化而奋斗》重要工作之一。     

"绿色会计"理论初探

由于自然资源的掠夺性开发和以牺牲环境为代价赚取经济利益最大化的现象还不同程度存在,使扣除经济活动中投入的环境成本后的国民生产总值--绿色GDP得到普遍关注.绿色会计是为保护生态环境而研究生态环境成本和价值、提供生态环境变化信息的环境会计,已越来越受到人们关注.文章就绿色会计概念、目标、主体、客体、科目设置及信息披露作为重点,进行了初步探讨.     

A New Modus Operandi for the Agricultural Economics Profession

Agricultural economics has, until the 1990s, enjoyeda reputation for relevance and usefulness to theagri-food industry and policy-makers. Thatreputation has been jeopardized by a growinginfatuation with models and quantification, and aconcomitant underemphasis placed on many complexproblems and issues of society. An illustrativeexample is explored, using agriculturalactivity-related damage to the natural resourcebase, environment and ecology. Agriculturaleconomists are urged to respond by broadening theirterms of reference and joining forces with otherdisciplines.     

我院电子阅览室利用情况分析

分别按专业、系部、年级、性别等方面统计了学生的开户情况，在不同的时间段调查了学生上机的目的，然后对学生在电子阅览室的开户情况和上机行为进行了深入分析，在此基础上，对我院电子阅览室的管理提出了几点建议。     

构建建筑行业环境会计信息的思考

环境会计的研究落脚到建筑行业中,有利于在研究中加强环境科学与会计理论的结合,充分利用环境学中的技术方法,探索环境成本的核算方法,为建筑行业的发展提供一个有效管理工具,同时也为环境会计的建立寻找突破口做出创新创造条件.     

建立我国安全生产应急救援标准体系的初步构想

我国安全生产应急救援工作日益受到政府和企业的重视，但是应急救援标准非常薄弱，造成应急管理和实际救援工作困难，建立安全生产应急救援标准体系是应急救援工作和保护人民生命财产的迫切需要。在总结国内外应急救援标准工作的基础上，本文提出了我国安全生产应急救援标准体系框架以及标准制定的原则和重点。     

信息时代的网络会计

随着因特网的普及和应用,网络会计应运而生。本文从网络会计的概念、特点、理论、目标、要求、问题和发展等方面,论述了网络会计将会得到更广泛的发展和应用,它将成为当代会计学中最有潜力的新领域。     

NUTRIENT CONCENTRATION CRITERIA AND CHARACTERIZATION OF PATTERNS IN TROPHIC STATE FOR RIVERS IN HETEROGENEOUS LANDSCAPES1

ABSTRACT: A method is demonstrated for the development of nutrient concentration criteria and large scale assessment of trophic state in environmentally heterogeneous landscapes. The method uses the River Environment Classification (REC) as a spatial framework to partition rivers according to differences in processes that control the accrual and loss of algae biomass. The method is then applied to gravel bed rivers with natural flow regimes that drain hilly watersheds in New Zealand's South Island. An existing model is used to characterize trophic state (in terms of chlorophyll a as a measure of maximum biomass) using nutrient concentration, which controls the rate of biomass accrual, and flood frequency, which controls biomass loss. Variation in flood frequency was partitioned into three classes, and flow data measured at 68 sites was used to show that the classes differ with respect to flood frequency. Variation in nutrient concentration was partitioned at smaller spatial scales by subdivision of higher level classes into seven classes. The median of flood frequency in each of the three higher level classes was used as a control variable in the model to provide spatially explicit nutrient concentration criteria by setting maximum chlorophyll a to reflect a desired trophic state. The median of mean monthly soluble reactive phosphorus and soluble inorganic nitrogen measured at 68 water quality monitoring sites were then used to characterize the trophic state of each of the seven lower level classes. The method models biomass and therefore allows variation in this response variable to provide options for trophic state and the associated nutrient concentrations to achieve these. Thus it is less deterministic than using reference site water quality. The choice from among these options is a sociopolitical decision, which reflects the management objectives rather than purely technical considerations.     

The Bhopal gas leak: Analyses of causes and consequences by three different models

The Bhopal Gas Leak, India 1984 is the largest chemical industrial accident ever. Haddon's and Berger's models for injury analysis have been tested, together with the project planning tool Logical Framework Approach (LFA).

The three models provide the same main message: That irrespectively of the direct cause to the leakage, it is only two parties that are responsible for the magnitude of the disaster: Union Carbide Corporation and the Governments of India and Madhya Pradesh. The models give somewhat different images of the process of the accident.

Models developed for analysis of injuries can be used for analysing a complicated mega accident like the Bhopal gas leak, although different models might stress different aspects.