关于内部审计为企业增加价值的思考

从内部审计工作增加价值的理念出发,分析了内部审计增加价值的具体体现,探讨了内部审计增加价值的主要途径。     

Attributes of packaging and influences on waste

An important area of focus for the reduction of domestic waste is packaging and food packaging specifically. At some point in the life of packaging in the consumers' home, the packaging goes through a transition from something of use, of value and of worth to the consumer to something that is no longer any of these. Being able to indentify attributes of packaging that might have an impact on this transitional point to change the use or value so that the packaging is re‐used, recycled or composted rather than being landfilled is very important in successfully diverting packaging waste from landfill. This research aimed to conduct a variety of tests to indentify attributes of packaging that have an influence on the eventual waste route and to determine what that influence was. The research included an extensive literature study looking at consumer test methods, current waste and packaging waste studies, and packaging design literature. This was followed by a series of four tests: ‘bin raids’, ‘digital diary’, ‘visual survey’ and ‘ethnography’. These tests were designed to determine how consumers would treat specific examples of packaging in an end‐of‐life scenario and what influences those decisions. Copyright © 2011 John Wiley & Sons, Ltd.     

饮料企业清洁生产与审核

本文分析了饮料企业的生产与污染物状况,列出了一批典型的、先进的清洁生产技术,并总结出在清洁生产审核中需注意的关键点,如让其真正发挥作用,则能达到节能、降耗、减污、增效的目的。     

CDMA20001x EVDO网络MM4+协议监测的实现

首先对CDMA2000 1x EVDO网络中的增值业务进行了介绍,然后针对增值业务中不同网络间的多媒体消息互通问题,对关键接口MM4接口中的MM4+协议进行了介绍与监测.最后,借助哈希索引算法提出了一种新的CDR存储方案,并通过现网数据测试,验证了相关方法的可行性.     

End-use energy analysis in the Malaysian industrial sector

The industrial sector is the second largest consumer of energy in Malaysia. In this energy audit, the most important parameters that have been collected are as follows: power rating and operation time of energy-consuming equipments/machineries; fossil fuel and other sources of energy use; production figure; peak and off-peak tariff usage behavior and power factor. These data were then analyzed to investigate the breakdown of end-use equipments/machineries energy use, the peak and off-peak usage behavior, power factor trend and specific energy use. The results of the energy audit showed that the highest electrical energy-using equipment was an electric motor followed by pumps and air compressors. The specific energy use has been estimated and compared with four Indonesian industries and it was found that three Malaysian industries were more efficient than the Indonesian counterpart. The study also found that about 64% electrical energy was used in peak hours by the industries and the average power factor ranged from 0.88 to 0.92. The study also estimated energy and bill savings using highly efficient electrical motors along with the payback period.     

审计行为科学化的途径

审计行为与其他各种行为一样,都存在着一个不断改进、不断完善的过程,这一改进和完善的过程就是审计行为科学的产生和发展过程。通过阐述审计行为产生的原因,影响审计行为的心理因素和社会因素,从激发人的内在动机,调整和推动审计行为;适应审计环境,促进审计行为的发展;加强审计价值观和职业道德、知识素养建设以规范审计行为等方面,对促使审计行为科学化的途径进行了探索。     

审计主体的角色研究

从审计关系研究出发，对审计主体在审计中扮演的不同角色进行分析研究，认为审计主体在不同类型审计中扮演着“经济督察”、“经济参谋”、“经济控制器”、“经济裁判”、“经济评估师”、“经济证人”和“经济保险人”等角色。     

县(市)级政府绩效审计目标的特点分析

县（市）级政府绩效审计的难点是确定其审计目标，从经济性、效率性、效果性的总体目标出发，探讨了政府绩效审计的具体目标，阐述了二者之间的关系．     

开展经济效益审计的程序和方法

从内部经济效益审计的概念出发,对内部经济效益审计的程序和方法进行了探究。     

应收账款审计风险的防范

本文主要通过对审计风险和应收账款舞弊形式的分析 ,结合应收账款的审计方法 ,提出应收账款审计风险的防范对策。