试论经济效益审计在内部审计中的开展

在内部审计中开展经济效益审计,发现和揭示影响企业经济效益的问题,帮助企业寻找解决问题的途径和办法,提出管理和改进措施,促进被审计单位提高经济效益,已经成为内部审计发展的方向.文章从经济效益审计的定义、经济效益审计与传统财务审计的关系、经济效益审计的目的、原则、依据和方法进行了分析,指出经济效益审计作为内部审计的一种类别,已经在内部审计实践中发挥了巨大的作用,而且在未来的内部审计中必将发挥更大的作用.     

国有企业内部审计研究

阐述了国有企业内部审计中相关的问题、职能定位、工作目的和实施建议。旨在提高国有企业内部审计的质量,进而改善企业经营管理,增加企业的价值,实现企业的目标。     

现代企业制度下对内部审计职能的探讨

现代企业制度下内部审计的职能有多种不同的观点。内部审计的职能不是一成不变的,现代企业制度下内部审计具有经济监督和经济评价职能,经济鉴证、经济管理、经济咨询等不是现代企业制度下内部审计的职能。     

浅议企业内部审计外部化

内部审计外部化是为了适应当前经济形势需要产生的一种新兴的内部审计方式,也是当前中國许多企业尤其是中小企业内部审计发展的趋势与方向,90年代已在西方国家使用,在我国正处于探索阶段,学术界对内部审计外部化的独立性、完整性等方面存在一定分歧,文章对此提出了一些看法和建议.     

企业内部任期经济责任审计存在的问题及对策

分析企业内部任期经济责任审计在实际工作中存在的问题，提出了相应的对策，以利于更好地完成企业内部任期经济责任审计工作。     

浅议强化我国企业内部审计

就强化企业内部审计全方位、多角度地提出了看法.政府审计、注册会计师审计和内部审计构成了我国审计监督体系的三大主体.三者相互联系,又各自独立、各有特点、各司其职,相互不可替代.但相比之下,内部审计的作用仍没有得到应有的发挥.     

怎样搞好建设单位的内部审计

内部审计是我国社会主义审计体系中不可缺少的一个重要组成部分,是企业加强经营活动管理与控制,努力提高经济效益的重要环节.但是在审计实践中人们只重视生产单位的审计而忽视建设单位的审计,这种情况影响了建设单位内审工作的质量和内审作用的发挥.要想搞好建设单位的内部审计必须做到重点明确、有的放矢.根据我厂的工作实践我们认为应从以下几个方面入手:     

论经济合同审计

经济合同审计是企业内部审计机构依法独立对经济合同的真实性,合法性,效益性进行审查并行价被审查单位合同管理内部控制制度的完整性,可行性,及有效性的审计监督活动本文结合多年审计实践,就经济合同审计的概念,内容,目的,主要方式,方法等进行论述。     

开展效益审计 提高经济效益

经济效益不高是我国经济发展中长期存在的问题,是国有大中型企业急待解决的一个重要问题。因此,提高企业的经济效益是每个企业的根本任务,也是企业内部审计工作的一项重要任务。 企业经济效益差的原因,从根本上讲是经济体制和企业经营机制不合理因素的必然反映。因此,提高经济效益必须进行综合治理,练好内功,从企业内部挖掘潜力,提高生产效率和产品质量.改善经营管理,增收节支,避免损失浪费,堵塞效益流失的各种漏洞。开展企业经济效益审计是发现问题,提出解决对策的有效     

淺談現代企業制度下如何做好企業内部審計工作

现代企业制度是指适应社会化大生产的需要,反映建立社会主义市场经济的要求,使企业真正成为面向国际、国内两个市场竞争主体的一种企业体制。其基本框架是:产权清晰、权责分明、政企分开、管理科学。核心内容是企业要成为自主经营、自负盈亏、自我发展、自我约束的法人主体和市场竞争主体。内部审计是现代管理中不可缺少的重要组成部分。在建立和发展社会主义市场经济体制和实行现代企业制度中,内部审计更为重要,它是加强经营管理的重要手段,是     

Phase retrieval and aberration correction in the presence of vortices in high-resolution transmission electron microscopy.

We discuss phase retrieval and the correction of images for aberrations, in particular defocus and spherical aberration, in high-resolution transmission electron microscopy. Non-interferometric phase retrieval requires at least two intensity measurements in different planes. Vortices in the phase may occur in the image plane or the other planes involved in the phase retrieval. We discuss the performance of various methods of phase retrieval in that case. After retrieval of the phase, the aberrations can be corrected in the Fraunhofer diffraction space (the wave function in the diffraction space is related to that in the image space by a Fourier transform). The aberration-corrected image is obtained from the aberration-corrected wave function in the diffraction plane by inverse Fourier transformation.     

Changes in central steroid receptor expression, steroid synthesis, and dopaminergic activity related to the reproductive cycle of the ring dove

This review examines possible neural mechanisms involved in the expression of parental behavior in the ring dove, Streptopelia risoria. This avian species has proved an excellent animal model for studies concerning endocrine-behavior interactions for many years. Studies were performed to localize the expression of central androgen and progesterone receptor in both sexes. Expression of androgen receptor (androgen receptor immunoreactivity, AR-ir) was widespread but increased, similarly in both sexes, with increasing day-length. Progesterone receptor-immunoreactivity (PR-ir) was more localized in several discrete areas of the hypothalamus. Similarly, no sex differences were observed in PR-ir, and expression increased in birds maintained on long days. AR-ir demonstrated dramatic changes over the breeding cycle, being greatest in courting birds and almost undetectable in parenting birds of both sexes brooding their young. PR-ir showed a differential expression over the breeding cycle relative to its hypothalamic localization. PR-ir decreased in the tuberal hypothalamic area in brooding birds of both sexes; whereas in the preoptic area, PR-ir was maintained. Significant increases in dopaminergic activity during the parenting phase of the breeding cycle occurred in specific neural regions including the PVM and DMA. Studies demonstrated the ability of the diencephalon of both sexes of the ring dove brain to synthesize progesterone, with indications that in the male brooding dove, synthesis is increased. Finally, a model is presented that proposes a mechanism whereby these central systems may interact to result in the expression of full parental behavior in both sexes of the ring dove.     

The intracellular distribution of ions and water in rat liver and heart muscle

Local dry mass concentrations of intracellular compartments in rat heart muscle and liver cells were estimated by quantitative electron microscopy and X-ray microanalysis of ultrathin frozen-dried cryosections. The results were used to calculate elemental concentrations per litre of compartment water from the X-ray microanalytical data. Water fractions were between 80.3 ± 1.3% of wet weight in the decondensed chromatin and only 45.1 ± 1.7% in mitochondria of liver cells. The lowest water fraction in heart muscle cells was also found in mitochondria. The ionic concentrations found in the cytoplasm of liver cells and in the myofibrils are in accord with the electroneutrality rule and in osmotic equilibrium with the extracellular concentrations. The concentrations of Na, K, Cl and P both in the cytoplasm and in the regions of decondensed chromatin within the nuclei were found to be equal. However, in regions of condensed chromatin K⁺ concentrations were found to be much higher than expected for a Donnan distribution of ions free in solution. Most probably the activity coefficient for K⁺ is lower in the condensed chromatin than in the decondensed or in the cytoplasm. The same holds true for the A-band as compared to the I-band in heart muscle cells. A sequestration of K⁺ was measured also in the rough endoplasmic reticulum (RER) of hepatocytes. The Cl^? concentration in mitochondria both in heart muscle and liver cells has been measured far in excess of what might be expected from a Nernstian distribution. A coupled inward Cl^? transport in mitochondria must, therefore, be assumed.     

A synchrotron X-ray study of the changes occurring in the corneal stroma during processing for electron microscopy

Using a high-intensity synchrotron X-ray source, the structural changes occurring in the corneal stroma were monitored during each stage of several different processing runs for the transmission electron microscope (TEM) and scanning electron microscope (SEM). The parameters studied were interfibrillar spacing, intermolecular spacing, D-periodicity and fibril diameter. The processing schedule that produced the least changes in spacings for TEM specimens involved extended fixation in glutaraldehyde followed by low-temperature embedding in Lowicryl K4M resin. However, interfibrillar material was better preserved after embedding in LR White resin or Nanoplast. Almost every processing stage for electron microscopy produced significant changes in one or more structural parameters in the cornea. Glutaraldehyde fixation significantly increased the intermolecular spacings, while resin infiltration and resin polymerization each resulted in shrinkage of all the spacings monitored. Critical-point drying for SEM specimens resulted in considerable shrinkage in all three spacings, but was still preferable to air drying, which caused reduction in the order of the fibril packing, resulting in loss of the interfibrillar X-ray pattern. Perhaps the most drastic effect was caused by post-fixation in osmium tetroxide, which resulted in loss of the intermolecular pattern, and also increased the amount of shrinkage in the interfibrillar spacings and the D-periodicity which occurred during later stages of processing.     

Immunolocalization of S100-like protein in the brain of an emerging model organism: Nothobranchius furzeri

The S100 protein in nervous tissue appears to play important roles in regulating neuronal differentiation, glial proliferation, plasticity, development, axonal growth, and in neurogenetic processes. In fish, the adult neurogenic activity is much higher than in mammals. In this study, the localization of S100 protein was investigated in the brain of annual teleost fish, Nothobranchius furzeri, which is an emerging model organism for aging research. By immunohistochemical techniques, S100 immunoreactivity (IR) was detected in glial cells, small neurons, and fibers throughout all regions of central nervous system (CNS) with different pattern of distribution. In the telencephalon, S100 IR was seen in the olfactory bulbs and in different areas of the telencephalic hemispheres. In the diencephalon, S100 positivity was observed in the habenular nuclei of the epithalamus, in the cortical thalamic nucleus, in the dorsal, ventral and caudal portions, the latter with the posterior recessus nucleus, and in the diffuse inferior lobe of the hypothalamus, along the diencephalic ventricle and in the dorsal optic tract. In the mesencephalon, S100 IR was observed in the longitudinal tori, in the optic tectum, and along the mesencephalic ventricle. In the rhombencephalon, S100 IR was shown in valvula and body of the cerebellum, and in some nuclei of the medulla oblongata. The results suggest that S100 may play a key role in the maintenance of the CNS and in neurogenesis processes in the adulthood.     

Gender-related changes in the avian vasotocin system during ontogeny

The arginine vasotocin (AVT) system of the avian brain includes a sexually dimorphic part that extends from the caudal part of preoptic region through the medial part of the bed nucleus of stria terminalis (BSTm) to the lateral septum. It is composed of the parvocellular neurons located in the BSTm and the dense innervation of the medial preoptic region and lateral septum. In this part of the brain, AVT expression is stronger in males than in females in a few bird species investigated to date. This review focuses on the ontogeny of sexual differences in the vasotocinergic system of two gallinaceous species, domestic chicken and Japanese quail, and on the role of gonadal hormones in organizing during development and maintaining in adulthood these differences. Parvocellular AVT neurons become discernible in the BSTm of males and females during the second half of embryonic development. These cells undergo a profound and irreversible sexual differentiation during ontogenetic development. Recent findings demonstrate a dual role of estrogens in the organization and activation of sex differences in the AVT system. During the embryonic period of ontogeny, estrogens differentiate the AVT system in a sexually dimorphic manner in parallel with the differentiation of sexual behavior, while in adulthood estrogens, locally produced from testosterone in the male brain, activate AVT synthesis in the BSTm. The sexually dimorphic part of the AVT system is sensitive to a number of abiotic factors such as light, temperature, and water availability. It is suggested that sex dimorphic vasotocinergic systems could be implicated in processes of social recognition in various behavioral contexts.     

Anisotropic properties of bovine nasal cartilage

To investigate the structural anisotropy in bovine septal cartilage, quantitative procedures in microscopic magnetic resonance imaging (μMRI), polarized light microscopy (PLM), and mechanical indentation were used to measure the tissue in three orthogonal planes: vertical, medial, and caudocephalic. The quantitative T2 imaging experiments in μMRI found strong anisotropy in the images of both vertical and caudocephalic planes but little anisotropy in the images from the medial plane. The PLM birefringent experiments found that the retardation values in the medial section were only about 10% of these in the vertical and caudocephalic sections and that the angle values in all three sections followed the rotation of the tissue section in the microscope stage. The stress relaxation experiments in mechanical indentation showed reduced stiffness in the medial plane compared to stiffness in either the vertical or caudocephalic planes. Collectively, the results in this project coherently indicate a marked structural anisotropy in cartilage from the nasal septum, where the long axis of the collagen fibrils is oriented in parallel with the medial axis.     

Sex differences in songbirds 25 years later: What have we learned and where do we go?

About 25 years ago, Nottebohm and Arnold reported that there are profound male-biased sex differences in volume in selected nuclei in telencephalic portions of the song control system. This review focuses on issues related to the cellular bases of these sex differences in volume and comparative studies that might elucidate the function of this variation between the sexes. Studies utilizing a variety of neurohistological methods in several different species to define the boundaries of two key telencephalic song nuclei HVc and the robust nucleus of the archistriatum (RA) all tend to find a sex difference in volume in agreement with Nissl-defined boundaries. Sex differences in volume in nuclei such as HVc and RA are associated with differences in cell size and cell number. Other attributes of the phenotype of cells in these nuclei are also different in males and females such as the number of cells expressing androgen receptors. Comparative studies have been employed to understand the function of these sex differences in the brain. In some songbird species, females sing rarely or not at all, and the brain nuclei that control song are many times larger volume in males than females. In other species, males and females sing approximately equally, and the brain nuclei that control song are approximately equal between the sexes. Recently, statistical methods have been employed to control for phylogenetic effects while comparing the co-evolution of traits. This analysis indicates that the evolution of sex differences in song has co-evolved with the evolution of sex differences in singing behavior in songbird species. Future studies should focus on the function of the smaller song control nuclei of females and investigate the role these nuclei might play in perception as well as in production. Microsc. Res. Tech. 54:327–334, 2001. © 2001 Wiley-Liss, Inc.     

Immunohistochemistry of neuronal nitric oxide synthase and protein nitration in the striatum of the aged rat

To ascertain the possible implications of the nitric oxide (NO*) producing system in striatal senescence, and by using immunohistochemistry and image-processing approaches, we describe the presence of the enzyme nitric oxide synthase (NOS), the NADPH-diaphorase (NADPH-d) histochemical marker, and nitrotyrosine-derived complexes (N-Tyr) in the striatum of adult and aged rats. The results showed neuronal NOS immunoreactive (nNOS-IR) aspiny medium-sized neurons and nervous fibres in both age groups, with no variation in the percentage of immunoreactive area but a significant decrease in the intensity and in the number of somata with age, which were not related to the observed increase with age of the striatal bundles of the white matter. In addition, NADPH-d activity was detected in neurons with morphology similar to that of the nNOS-IR cells; a decrease in the percentage of area per field and in the number of cells, but an increase in the intensity of staining for the NADPH-d histochemical marker, were detected with age. The number of neuronal NADPH-d somata was higher than for the nNOS-IR ones in both age groups. Moreover, N-Tyr-IR complexes were observed in cells (neurons and glia) and fibres, with a significant increase in the percentage of the area of immunoreaction, related to the increase of white matter, but a decrease in intensity for the aged group. On the other hand, we did not detect the inducible isoform (iNOS) either in adult or in aged rats. Taken together, these results support the contention that NADPH-d staining is not such an unambiguous marker for nNOS, and that increased protein nitration may participate in striatal aging.     

Proliferative characteristics of epithelial cells in the pregnant rat uterus

In the pregnant rat, killed at about mid gestation and 1 h after injection of tritiated thymidine, 40% of the cells in the epithelium lining the uterine lumen at the implantation site were labelled. Between implantation sites fewer than 20% of the surface epithelial cells were labelled. A series of rats was given tritiated thymidine on day 12 of pregnancy and killed at intervals in the next 30 h. A percentage labelled mitoses analysis of the epithelium between implantation sites (interconceptual) and within the implantation site (conceptual) showed that cells in either region spent 7 h in DNA synthesis and 1.5 h in the G₂ + ½ mitosis phases. The epithelial cells in the conceptual region spent 1.5 h in the G₁ + ½ mitosis phases whereas cells in interconceptual regions spent at least 11.5 h in these phases. The average cycle times of cells in conceptual regions was 10 h: in interconceptual regions minimum cycle time was 20 h and the average appeared to be considerably longer. The grain count of the epithelial cells in the conceptual region was rapidly reduced during the 30 h after injection of tritiated thymidine suggesting successive rounds of cell division. In contrast the grain count distribution of cells in interconceptual regions changed only slowly during this time. The percentage of labelled epithelial cells was determined in the animals killed up to 30 h after injection of tritiated thymidine. In both conceptual and interconceptual regions these percentages increased initially as labelled cells produced labelled progeny. In the conceptual region the increase was not maintained after 7 h as cells initially in G₁ divided to give unlabelled progeny. In the interconceptual region the increase in the percentage of labelled cells continued for 14 h; thereafter the percentage did not significantly alter. The interpretation of these results is discussed in relation to the differences in the kinetic characteristics of the epithelial cells in the two regions and in relation to the morphology of the epithelium lining the uterus during pregnancy.