建立企业环境会计,促进邯郸市国民经济可持续发展

邯郸市按照科学发展观要求,把发展循环经济作为转变经济增长方式、建设资源节约型、环境友好型社会的重要战略举措,科学发展观已成为政府决策、企业经营必须遵循的重要原则之一.现行会计制度与科学发展观的矛盾凸显,建立企业环境会计,可推进企业增强环境保护意识,增加企业经济效益,提高企业的社会信誉,是落实科学发展观,实现人与自然的和谐,促进邯郸市经济可持续发展的一项重要内容.     

环境会计—21世纪会计界的新课题

随着可持续发展经济战略目标的实施,环境问题受到越来越多的重视,会讨如何在环境管理中发挥其作用,向有关的信息使用者提供有用的信息,这便是环境会计所研究的内容。     

可持续发展中的绿色会计

论述了在可持续发展中，绿色会计的确认、计量和披露，并分析了绿色会计的作用及其在我国实施的可能性．     

环境会计是会计改革和经济可持续发展的需要

本文从环境会计的两大支持系统入手,详细的论述了环境会计的理论结构及其组成模式,并对环境会计的宣传教育和奖惩制度提出了建议。     

会计电算化对传统内部审计的影响及对策研究

会计电算化给传统内部审计工作带来了深刻的影响,如审计线索改变、会计系统内部控制改变、审计内容改变等,显然传统的手工审计已不能适应电算化的要求,对这种变化必须予以认识并加以改进.     

浅谈环境成本

本文论述了环境的资源观、价值观以及环境的商品性,介绍了环境成本概念,分析了环境成本确认、环境成本的核算。     

Minimally invasive fetal postmortem examination using magnetic resonance imaging and computerised tomography: current evidence and practical issues

For a variety of reasons, acceptance of traditional postmortem examination following foetal or neonatal death has declined significantly in recent years in the UK. Here, we review the case for the development of less invasive autopsy using combined investigations including imaging techniques, in particular, magnetic resonance imaging and computerised tomography. Copyright © 2010 John Wiley & Sons, Ltd.     

Motility of cryopreserved spermatozoa for the ecotoxicological evaluation of aquatic environments

A new approach to environmental studies was investigated by the authors, who propose the use of cryopreserved biological systems in ecotoxicological bioassays. The feasibility of spermiotoxicity tests using cryopreserved semen of the sea bream Sparus aurata, with sperm motility parameters as the endpoint, was evaluated. Thawed sperm was incubated in environmental samples (sediment elutriate and dumpsite leachate) and in a reference toxicant (cadmium) at scaled concentrations. Motility was then evaluated by video-microscopy using both visual and computer-assisted analyses. Activation time, sperm motility and velocity and motility duration were assessed on thawing and at the end of the incubation time, and the difference with respect to the control was statistically evaluated. All the endpoints of the bioassay proved to have good sensitivity even at the highest dilutions of the tested matrices. Observed differences in the sensitivity thresholds of the endpoints were considered to be representative of different aspects of sperm physiology. Therefore the proposed bioassay is a promising starting point for the development of toxicity tests that are increasingly tailored to the needs of ecotoxicology and environmental quality evaluation strategies for aquatic environments.     

加强高校会计基础工作规范化建设的对策与措施

通过对当前高校会计基础工作存在不规范现象的调查,分析了产生的原因及给高校内部管理带来的不利后果,提出了相应的对策,以规范会计行为,保证会计信息真实性,促进高等教育事业的发展.