如何加快我国管理会计的发展步伐

阐述管理会计在企业管理中的作用,讨论加强管理会计的应用与研究.     

如何加快我国管理会计的发展步伐

阐述管理会计在企业管理中的作用,讨论加强管理会计的应用与研究。     

基于会计预测技术的汽车玻璃制造企业管理研究

会计预测是财会人员对会计对象未来发展的一种预先反应，是企业进行经济管理与生产管理的重要依据和手段。通过会计预测定性或定量地判断、推测出企业经济活动的发展和变化趋势，用以规划、指导企业未来的经营与管理活动。基于会计预测技术，借助某汽车玻璃制造企业的往期财务报表数据，运用定量会计预测法预测企业未来成本、利润与现金流量的方法，提出了通过加强企业财务管理和生产管理以促进企业发展的有关建议。     

对会计电算化质量建设的探讨

会计电算化是电子计算机在会计工作中应用的简称，是应用企业财务会计原理和成本与管理会计方法以及计算机技术，对传统手工会计的处理方法、流程及对会计数据的收集、存储、处理、传输和报告方式进行改造，把以电子计算机为代表的现代化数据处理工具、计算机网络新兴理论和技术应用于会计核算和财务管理工作中，用电子计算机代替人工记账、算账、报账，以及部分替代人工完成对会计信息的分析、预测、决策，以提高财会管理水平和经济效益而建立起的会计信息系统。     

如何加强企业财务电算化的内部控制

随着科学技术的发展，电子计算机数据处理技术在会计领域得到了广泛的应用。随着会计电算化的应用，对企业的内部控制制度也提出了新的要求，原手工会计所采用的内部控制制度已不适应电算化会计的要求。由于计算机技术自身的问题及会计人员业务水平和个人素质等原因，会计电算化信息系统的应用也存在许多问题。因此，必须加强会计电算化系统的内部控制以保证财务实行电算化后的系统正常、安全、有效地运行。     

管理会计面临的问题及其在企业中的应用

管理会计是20世纪初伴随着泰勒的科学管理的产生而产生的，并随着经济的发展在国外的企业中得到了推广运用和发展。我国对管理会计的应用和研究是在20世纪70年代末随着西方管理会计理论的传入开始的，当时我国正处于体制转轨的初期，无论从认识或实践上，对管理会计都还停留在借鉴意义层面的讨论。     

会计职业道德建设中存在的问题及对策

真实性是会计的灵魂,会计职业道德是保证真实性的根本。本文从加强会计职业道德教育入手,探讨了当前在校大学生会计职业道德教育存在的问题及改进措施。     

管理会计对企业价值创造的影响

在会计实务中，合理运用管理会计的方法能够帮助企业更加高效地开展财务工作，为企业争取更加可观的利润回报和收益空间。从实践情况来看，管理会计职能作用暂未得到充分彰显。从工具的角度，把握住研发设计、组织运营、供应商关系、顾客关系、组织学习、品牌形象与社会责任这七大要素，开展更加具有针对性的工作，确保管理会计能够在实际管理过程中得到大范围的应用和普及，帮助企业获得更有利的竞争地位。     

制造行业管理会计工作中存在的问题和解决策略

在现代企业管理进程中,管理会计是企业管理中的一项重要内容,管理会计能够帮助制造企业科学化、规范化发展.制造行业实施科学、有效的管理会计可以大幅提升企业经济效益,优化企业活动流程,增加企业防范风险的能力.但目前我国制造行业管理会计仍存在较多问题,需要进行相关的优化和改进,提升企业管理会计工作效率.     

塑料企业管理会计的发展对策研究

利用管理会计相关的方法和手段进行企业财务管理,实现业财融合提升企业经营管理水平,进而为企业价值增值提供可能性。文章分析了管理会计的体系、特点,并提出加强管理会计成效化的路径。     

Insect antifeedant properties of anthranoids from the genusVismia

Vismiones and ferruginins, representatives of a new class of lypophilic anthranoids from the genusVismia were found to inhibit feeding in larvae of species ofSpodoptera, Heliothis, and inLocusta migratoria.     

Direct observation of freeze-thaw instability of latex coatings via high pressure freezing and cryogenic SEM

Despite its industrial importance, the subject of freeze-thaw (F/T) stability of latex coatings has not been studied extensively. There is also a lack of fundamental understanding about the process and the mechanisms through which a coating becomes destabilized. High pressure (2100 bar) freezing fixes the state of water-suspended particles of polymer binder and inorganic pigments without the growth of ice crystals during freezing that produce artifacts in direct imaging scanning electron microscopy (SEM) of fracture surfaces of frozen coatings. We show that by incorporating copolymerizable functional monomers, it is possible to achieve F/T stability in polymer latexes and in low-VOC paints, as judged by the microstructures revealed by the cryogenic SEM technique. Particle coalescence as well as pigment segregation in F/T unstable systems are visualized. In order to achieve F/T stability in paints, latex particles must not flocculate and should provide protection to inorganic pigment and extender particles. Because of the unique capabilities of the cryogenic SEM, we are able to separate the effects of freezing and thawing, and study the influence of the rate of freezing and thawing on F/T stability. Destabilization can be caused by either freezing or thawing. A slow freezing process is more detrimental to F/T stability than a fast freezing process; the latter actually preserves suspension stability during freezing. Presented at the 82nd Annual Meeting of the Federation of Societies for Coatings Technology, October 27–29, 2004 in Chicago, IL. Tied for first place in The John A. Gordon Best Paper Competition.     

Ethanol and (−)-α-Pinene: Attractant Kairomones for Bark and Ambrosia Beetles in the Southeastern US

In 2002–2004, we examined the flight responses of 49 species of native and exotic bark and ambrosia beetles (Coleoptera: Scolytidae and Platypodidae) to traps baited with ethanol and/or (−)-α-pinene in the southeastern US. Eight field trials were conducted in mature pine stands in Alabama, Florida, Georgia, North Carolina, and South Carolina. Funnel traps baited with ethanol lures (release rate, about 0.6 g/day at 25–28°C) were attractive to ten species of ambrosia beetles (Ambrosiodmus tachygraphus, Anisandrus sayi, Dryoxylon onoharaensum, Monarthrum mali, Xyleborinus saxesenii, Xyleborus affinis, Xyleborus ferrugineus, Xylosandrus compactus, Xylosandrus crassiusculus, and Xylosandrus germanus) and two species of bark beetles (Cryptocarenus heveae and Hypothenemus sp.). Traps baited with (−)-α-pinene lures (release rate, 2–6 g/day at 25–28°C) were attractive to five bark beetle species (Dendroctonus terebrans, Hylastes porculus, Hylastes salebrosus, Hylastes tenuis, and Ips grandicollis) and one platypodid ambrosia beetle species (Myoplatypus flavicornis). Ethanol enhanced responses of some species (Xyleborus pubescens, H. porculus, H. salebrosus, H. tenuis, and Pityophthorus cariniceps) to traps baited with (−)-α-pinene in some locations. (−)-α-Pinene interrupted the response of some ambrosia beetle species to traps baited with ethanol, but only the response of D. onoharaensum was interrupted consistently at most locations. Of 23 species of ambrosia beetles captured in our field trials, nine were exotic and accounted for 70–97% of total catches of ambrosia beetles. Our results provide support for the continued use of separate traps baited with ethanol alone and ethanol with (−)-α-pinene to detect and monitor common bark and ambrosia beetles from the southeastern region of the US.     

Methyl 2,4,6-decatrienoates Attract Stink Bugs and Tachinid Parasitoids

Halyomorpha halys (Stål) (Pentatomidae), called the brown marmorated stink bug (BMSB), is a newly invasive species in the eastern USA that is rapidly spreading from the original point of establishment in Allentown, PA. In its native range, the BMSB is reportedly attracted to methyl (E,E,Z)-2,4,6-decatrienoate, the male-produced pheromone of another pentatomid common in eastern Asia, Plautia stali Scott. In North America, Thyanta spp. are the only pentatomids known to produce methyl 2,4,6-decatrienoate [the (E,Z,Z)-isomer] as part of their pheromones. Methyl 2,4,6-decatrienoates were field-tested in Maryland to monitor the spread of the BMSB and to explore the possibility that Thyanta spp. are an alternate host for parasitic tachinid flies that use stink bug pheromones as host-finding kairomones. Here we report the first captures of adult and nymph BMSBs in traps baited with methyl (E,E,Z)-2,4,6-decatrienoate in central Maryland and present data verifying that the tachinid, Euclytia flava (Townsend), exploits methyl (E,Z,Z)-2,4,6-decatrienoate as a kairomone. We also report the unexpected finding that various isomers of methyl 2,4,6-decatrienoate attract Acrosternum hilare (Say), although this bug apparently does not produce methyl decatrienoates. Other stink bugs and tachinids native to North America were also attracted to methyl 2,4,6-decatrienoates. These data indicate there are Heteroptera in North America in addition to Thyanta spp. that probably use methyl 2,4,6-decatrienoates as pheromones. The evidence that some pentatomids exploit the pheromones of other true bugs as kairomones to find food or to congregate as a passive defense against tachinid parasitism is discussed.     

2007～2008年世界塑料工业进展

收集了2007年7月～2008年6月世界塑料工业的相关资料,介绍了2007～2008年国外塑料工业的发展情况,提供了世界塑料产量、消费量及全球各类树脂的需求量及产能情况.按通用热塑性树脂(聚乙烯、聚丙烯、聚苯乙烯、聚氯乙烯、ABS树脂)、工程塑料(尼龙、聚碳酸酯、聚甲醛、热塑性聚酯、聚苯醚)、特种工程塑料(聚苯·硫醚、液晶聚合物、聚醚醚酮)、通用热固性树脂(酚醛、聚氨酯、不饱和聚酯树脂、环氧树脂)不同品种的顺序,对树脂的产量、消费量、供需状况及合成工艺、产品应用开发、树脂品种的延伸及应用的进一步扩展等技术作了详细介绍.     

2005～2006年国外塑料工业进展

收集了2005年7月～2006年6月国外塑料工业的相关资料,介绍了2005—2006年国外塑料工业的发展情况。提供了世界塑料产量、消费量及全球各类树脂生产量以及各国塑料制品的进出口情况。作为对比,介绍了中国塑料的生产情况。按通用热塑性树脂（聚乙烯、聚丙烯、聚苯乙烯、聚氯乙烯、ABS树脂）、工程塑料（聚酰胺、聚碳酸酯、聚甲醛、热塑性聚酯、聚苯醚）、通用热固性树脂（酚醛、聚氨酯、不饱和树脂、环氧树脂）、特种工程塑料（聚苯硫醚、液晶聚合物、聚醚醚酮）的品种顺序,对树脂的产量、消费量、供需状况及合成工艺、产品开发、树脂品种的延伸及应用的扩展作了详细的介绍。