会计内部控制制度探讨

健全有效的会计内每控制既是内部监控的重要内容,也是风险管理的基础,在银行经营运行中起着举足轻重的作用.近几年来,我国商业银行会计内部控制制度在不断完善,但是形势仍然不容乐观,会计案件仍展禁不止.因此我们应对商业银行的会计内部控制制度进行重新审视,认真分析商业银行会计内部控制存在的问题,研究改进和完善会计内部控制制度的措施,确保银行稳健经营.     

浅谈电算化会计下的企业内部控制

首先对电算化会计的风险分析,在此基础上,阐述了建立电算化会计系统内部控制制度的内容,为了保证内部控制制度更好地落实,必须加强会计队伍自身素质的建设,最后总结出在电算化会计下会计的理论和方法得到进一步完善和发展,同时就要求电算化会计环境下的内部控制制度不断地调整、改善为企业做出正确的决策提供有效的信息,给企业创造良好的会计效益.     

浅谈加强会计电算化的内部控制

针对会计电算化给企业内部控制提出的新要求，制订和加强会计电算化条件下的内部控制制度。     

论会计信息化下企业的内部控制

随着经济全球化及市场竞争力度的加剧．许多企业加快了信息化的步伐，以提升企业的竞争力。虽然信息技术并没有改变企业内部控制目标，但企业内部所发生的变革对传统的内部控制观点、控制方法产生很大冲击，而会计的信息化使得企业的内部控制变得更为复杂，文章从分析信息技术环境下企业内部控制呈现的新特点出发，拟就会计信息化环境下如何构建内部控制系统进行了论述。     

会计电算化条件下企业内部控制对策

随着科学技术的发展,会计电算化成为会计工作的发展趋势,它在提高会计核算的准确性和可靠性的同时,也为企业内部控制带来了新的问题和挑战.本文主要分析了会计电算化对内部控制的影响及由此产生的问题,并在此基础上探讨了电算化系绞下内部控制的应对措施.     

浅谈企业内部审计

文章简要介绍了企业内部审计特点、审计内容,会计电算化对内部审计的影响,如何开展内部审计工作,内部审计风险的控制与防范。对企业审计工作者有一定参考和借鉴。     

浅谈如何完善企业会计内部控制制度

企业的会计内部控制是企业经营活动的重要内容,加强企业内部财务管理的目的在于确保企业资产保值增值的基础上,提高经济增长速度,荻取更大的经济利益.本文从企业会计内部控制的内涵及意义出发,分析企业会计内部控制存在的问题,然后提出完善的对策和建议.     

浅析我国企业内部控制的现状

加强和完善企业内部控制制度,已成为当前我国会计理论界和实务界最为关注的话题之一.企业经营环境的变化、管理理论的不断发展以及近年来因内部控制失效而发生的恶性管理舞弊,都要求企业的内部控制完善和发展.我国对企业内部控制的研究和实践正处于探索阶段,企业内部控制存在着诸如对内部控制的重要性认识不足、对内部控制的执行不力等种种问题,如何完善我国的内部控制状况成为企业目前急需加强的问题.     

企业内部财务控制实务研究

加强内部财务控制是提高企业竞争力的重要途径，如何建立和规范企业内部控制体系，强化内部财务控制机制，建立一套科学、适用的内部财务控制示范体系。成为当前企业管理改革和发展的一项紧迫课题。文章运用经济学中控制理论的观点。现代财务管理的基本理论与方法以及会计理论与方法，对企业强化内部财务控制做出较全面系统的分析、研究．     

谈如何完善煤炭企业的内部会计控制

随着市场经济深化,我国国有大型煤炭企业大多由原计划经济时的矿务局改制为公司.在市场经济环境下,为使企业的管理得到加强和提高,必然要求企业加强内部控制.煤炭企业内部控制的建立,应当以内部会计控制为主,同时兼顾与会计相关的其他企业内部控制.     

Drawdown due to Temporally Varying Pumping Discharge: Inversely Estimating Aquifer Parameters

A ramp kernel method is proposed for accurately calculating the drawdown due to any temporal variation in pumping discharge. The use of the ramp kernels assumes the linear variation between the two consecutive measured pumping discharges. The prior studies assume a rectangular variation between the two consecutive measured pumping discharges. In the rectangular variation, a uniform pumping rate is assumed during a time span. An analytical equation for calculating the ramp kernel is derived. An optimization method is used with the proposed ramp kernels for inversely estimating the aquifer parameters from drawdown due to an arbitrary unsteady pumping discharge. Unlike the prior methods, the proposed method accurately identifies the parameters even when the sampling interval for the drawdown and pumping discharge is longer than that needed for assuming a linear variation. The proposed method outperforms the prior method. Application of the proposed method is illustrated using examples.     

Failure Resistance of Historic Stone Bridge Structure of Charles Bridge. II: Susceptibility to Floods

The paper is a follow-up to the first part devoted to an analogical problem investigated with a view to the degradation of the stone structure due to the effects of nonstress load, and it deals with the probability problem of the bridge structure collapse under the effect of an extreme flood wave. The paper presents the results of the numerical analysis of the response of the historic stone bridge structure of Charles Bridge of the 14th century to the flood wave effect simulated by angular rotation, subsidence, and shifting in the footing bottom of a bridge pier. Special focus is on the effect of interventions into the stone bridge structure dating back to the last major overhaul of 1967–1975, particularly, on the effect of the reinforced concrete slab (tie plate) connecting the opposite bridge breast walls increasing the rigidity of the breast walls and their structurally efficient connection to the vaults of the bridge arches. The numerical analyses performed point out the prevailing negative effects of the implemented interventions in terms of structural rigidity of the stone bridge structure exposed to the effect of a flood wave.     

Below-Average Bidding Method

The low-bid method, typically used for competitive bidding in the United States, may result in a contract with a firm that submits either accidentally or deliberately an unrealistically low-bid price. Such an occurrence hurts both the owner and the contractor by promoting disputes, increased costs, and schedule delays. To address this problem, other countries have adopted bidding methods based on the average of the bids submitted. One such approach is the below-average method where the winning bid is closest to but below the average of all bids. A competitive bidding model for the below-average-bid method is presented and its merits relative to the average-bid method and the low-bid method are explored. The below-average-bid process is investigated analytically and through Monte Carlo simulation. The results of bidding models for the below-average, the average, and the low-bid methods are presented in four easy-to-use nomograms which allow contractors to determine the optimal lump-sum bid price for each method without the need for complicated analysis. A comparison of the three methods provides information and insights to help owners with the difficult choice of a suitable bidding method for the project at hand.     

Addition of Cobalt to Lead Anodes Used for Oxygen Evolution—A Literature Review

A review of the literature dealing with the effect of cobalt on lead-based anodes for oxygen evolution during electrolysis of sulfuric acid solutions verifies that the presence of cobalt at the anode–electrolyte interface, either as constituent of the anode material or as ions in the electrolyte, catalyzes the evolution of oxygen and reduces the corrosion of the anodes and the contamination by lead of metal cathodes produced during electrowinning. However, due to harmful effects of cobalt ions on the cathodic reaction in some processes, these benefits are limited to the electrowinning of copper. Efforts to develop a way of introducing cobalt at the anode–electrolyte interface without interfering with the cathodic reactions are reviewed in this paper. The use of lead–cobalt alloy anodes has had limited success due to issues arising from the low solubility of cobalt in lead, segregation during casting of the alloys, and nonuniform distribution of cobalt which affects the integrity of the anodes. This has been overcome in part lately by inclusion of cobalt into only the surface layer of a lead or lead alloy substrate, by thermal treatment of a cobalt salt to form a catalytic cobalt oxide surface species, or by electrodeposition of composite lead–cobalt oxide anodes. The last approach in particular has been actively investigated by several groups, but to our knowledge it is yet to find application in the industry. The review also critically examines the likely reaction mechanisms involved.     

Pseudostatic Coefficient for Use in Simplified Seismic Slope Stability Evaluation

Pseudostatic slope stability procedures are commonly used in engineering practice. However, the selection of the seismic coefficient employed in the analysis is often based on precedence without due consideration of the amount of seismic displacement that constitutes satisfactory performance for each particular project and without incorporating the vastly different seismic exposure for sites around the world. In this Note, a rational basis for selecting the seismic coefficient is presented. The proposed procedure requires that the engineer establishes the project-specific allowable level of seismic displacement. The seismic response characteristics of the slope are represented by the fundamental period of the potential sliding mass, and the site-dependent seismic demand is characterized by the 5% damped elastic design spectral acceleration at the degraded period of the potential sliding mass. The level of uncertainty in the estimates of the seismic demand and displacement can be handled through the use of different percentile estimates of these values. With the proposed equations, the engineer can properly incorporate the amount of seismic displacement judged to be allowable and the seismic hazard at the site in the selection of the seismic coefficient.     

Reliability-Based Optimal Design of Truss Structures Using Particle Swarm Optimization

In this work, the particle swarm optimization method is employed for the reliability-based optimal design of statically determinate truss structures. Particle swarm optimization is inspired by the social behavior of flocks (swarms) of birds and insects (particles). Every particle’s position represents a specific design. The algorithm searches the design space by adjusting the trajectories of the particles that comprise the swarm. These particles are attracted toward the positions of both their personal best solution and the best solution of the swarm in a stochastic manner. In typical structural optimization problems, safety is dealt with in a yes/no manner fulfilling the set of requirements imposed by codes of practice. Considering uncertainty for the problem parameters offers a measure to quantify safety. This measure provides a rational basis for the estimation of the reliability of the components and of the entire system. Incorporating the reliability into the structural optimization framework one can seek a reliability-based optimal design. For the problems examined herein, the reliability indexes of the structural elements are obtained from analytical expressions. The structure is subsequently analyzed as a series system of correlated elements and the Ditlevsen bounds are used for the calculation of its reliability index. The uncertain-random parameters considered in this work are the load, the yield-critical stress; and the cross sections of the elements. The considered design variables of the optimization problem are the cross-sectional areas of the groups, which control the size of the truss, and the heights and lengths that control the shape of the truss. The results of the optimization are presented for a 25-bar truss and a 30-bar arch and the robustness of the optimization scheme is discussed.     

Leaching Behavior of Lead, Chromium (III), and Zinc in Cement/Metal Oxides Systems

This paper reports the study of the leaching behavior of cement/metal oxides mixtures containing lead, chromium (III) and zinc oxides. A fractional factorial design of experiments (24?1) was carried out considering four factors, the concentration of ZnO, Cr2O3, PbO, and Fe2O3 in the formulations. Iron oxide was also included in the experimental design as it is usually the main constituent of industrial wastes from thermal processes, where lead, chromium and zinc oxides are also found. After 56 days of curing, samples were subjected to the Acid Neutralization Capacity Test and the concentrations of Cr, Zn, and Pb were determined in the leachate at different pH after filtering. The output variables for the analysis of the experimental data were the concentration of metals at initial pH (in water), at pH 9, 7, and 4, and the acid neutralization capacity of the samples at pH 9. The analysis of the results indicates that the immobilization of Zn and Pb in Portland cement is poor; these metals behave as their amphoteric hydroxides. However, the leaching of Cr (III) is in the range found in the control sample, indicating that the stabilization of Cr (III) is successful.     

Bridge Blockage and Overbank Flow Simulations Using HEC–RAS in the Keelung River during the 2001 Nari Typhoon

On September 16, 2001, Typhoon Nari resulted in severe flooding in the Keelung River basin. More than 1,000 shipping containers were swept by the rising water from the floodplain into the river, blocking 14 bridges. A severe overbank flow due to the blockage occurred at the Ba-Tu Railway Bridge. The overbank flow then passed through a railway tunnel and inundated Keelung City, resulting in significant damage. The objective of this study was to determine the influence of the bridge blockage and the Ba-Tu overbank flow on the water stages in the Keelung River during Typhoon Nari. The floating-pier-debris module and the lateral-weir module in the Hydrologic Engineering Center–River Analysis System (HEC-RAS) unsteady-flow routing model were applied to investigate water stage variation due to the bridge blockage and overbank flow. The numerical simulation results provided by this study served as an important reference for authorities who needed to clarify the responsibility of the containers’ owners for the loss of lives and property during this typhoon.     

Influence of Precipitates on Hydraulic Performance of Permeable Reactive Barrier Filters

A study was conducted to elaborate a predictive model that deals with the hydraulic conductivity reduction of permeable reactive barriers (PRBs) used for the in situ treatment of contaminated groundwater. As PRBs are composed of reactive and permeable filters through which the contaminated groundwater flows, their longevity has to be studied from both hydraulic and chemical points of view. Therefore, one-dimensional (1D) column filtration experiments were performed at a pilot scale, and an integrated model based on the solution of the advection-reaction-dispersion (ARD) mass balance equation was developed to study the space and time evolution of the hydraulic conductivity. This model uses the well-known Kozeny-Carman relation, which considers that permeability depends on the porosity and specific surface of the porous media. The ARD equation is solved by using the PHREEQC software with numerous capacities on the chemical point of view. Thanks to specific assumptions on the geometry of the precipitations, by using the floating-spheres model and the introduction of the “balanced time principle,” the evolution of the profiles of conductivity are computed and compared with those deducted from differential pressure measurements in the laboratory. Results of numerical simulations conducted with the model show that the largest porosity reductions occur on a 10-cm-thick layer at the entrance of the PRB as a result of precipitation of calcite minerals (prefilter).     

Case Study of Fluvial Modeling of River Responses to Dam Removal

A plan was made to remove Matilija Dam on the Ventura River. With dam removal, the delta in the reservoir and the downstream channel were expected to undergo major changes in morphology. The FLUVIAL-12 model was employed to simulate reservoir and river channel responses after dam removal. As a first step, the model was calibrated using the Ventura River data to establish its validity. In calibration, the model was used to simulate the fluvial processes starting from the time of dam completion. The simulated sediment deposition above the Matilija Dam matches closely with the deposits measured by the U.S. Bureau of Reclamation. A large amount of sediment was stored in the reservoir; some of the stored sediment would be transported downstream after dam removal. An important consequence of dam removal is the major increase of sediment release to the river channel downstream. The sediment supply to the downstream reach is not only from the stored sediment in the reservoir but also from natural sediment inflow from the upstream watershed. Therefore, sediment supply to the downstream reach will exceed the natural sediment flow before the dam presence. This situation tends to overload the downstream reach with sediment, resulting in excessive deposition. The amount of sediment release from the area above the removed dam is closely related to the changes in reservoir morphology. It is necessary to model changes in the channel bed profile and channel width during erosion in order to determine the amount of sediment removal. The amount of sediment release may not be simulated using an erodible-bed model but it may be determined using an erodible boundary model.