试论会计电算化系统的内部控制

阐述了会计电算化系统产生和发展对内产控制的影响，以及内部控制的实施方法。     

会计信息失真原因及防范

虚假的会计信息,将严重扭曲股票的价值,扰乱资本市场秩序,侵害投资者的利益。笔者就会计信息失真的原因进行了分析,并就如何防范进行了探讨。     

Does the use of Solar Home Systems (SHS) contribute to climate protection?

The paper addresses planners and decision-makers in the field of international development cooperation and also institutions concerned with the impacts of project- and technology promotion. The primary aim of the dissemination of Solar Home Systems (SHS) in off grid areas in developing countries is to improve the living conditions of the population in a cost–effective manner. A large-scale dissemination is essential both for significant contributions to development and for climate effectiveness. However, the contribution of SHS to climate protection is disputed. This analysis presents the most important parameters affecting the contribution of SHS to climate protection and quantifies the influence of those parameters. The case considered presupposes the commercial dissemination of SHS. Greenhouse gas (GHG) emissions are affected by the marketing decisions of the supplier of SHS. With regard to the impact on GHG emissions, a comparison is made between traditional lighting with petroleum lamps and the use of dry cell batteries to operate small devices (baseline case) on the one hand and SHSs on the other. The comparison shows GHG savings of around 9 tonnes of CO₂ equivalent GHG emissions within a 20-year period of use of one single 50 Wp SHS compared with the baseline case. The result is robust with respect to variations in GHG-affecting variables. Petroleum consumption and dry cell batteries dominate GHG emissions balances to such an extent that scarcely any importance can be attached to GHG emissions from the transportation and manufacture of SHS. Therefore, it is permissible to use simplified GHG inventories which ignore the GHG emissions arising from the transportation and manufacture of SHS. Therefore the conclusion is, if SHS are commercially disseminated and used cost efficiently to substitute kerosene and dry cell batteries they reduce GHG emissions effectively. In that case SHS can make a significant contribution to climate protection by the dissemination of large numbers.     

强化会计内部控制促进高校科学管理

建立和强化完善的会计内部控制体系,对于高校优化资源,促进科学管理有着重要意义.针对当前高校会计内部控制的不足,提出了若干解决对策.     

零库存流程管理在医院成本核算中的应用

随着各类医用耗材、消毒品数量和种类的增加,医院物资管理在医院运营中的作用越来越显著。在提倡以患者为中心,提高患者满意度的宗旨下,与患者直接接触的HIS、LIS、PACS、CIS等医疗系统发展十分迅速,而医院内部使用的物资管理系统却比较落后。针对在医院实际医用物资管理中,时常发生医疗物资积压和医疗耗材缺货导致医疗时机延误等问题,对现有物资管理系统中的不足进行分析,并提出一种以零库存管理为基础的新工作流程,以解决现有的一些问题,并在继续深入探讨和研究。     

水资源账户的建立与应用研究

为了补充和完善综合环境经济核算体系,进一步改进现代水利统计体系,实现水资源一体化管理,完成自然资源核算中水资源的核算部分,目前,对水资源环境经济核算方面的研究工作逐渐展开。作为水资源环境经济核算的重要组成部分,水资源账户的建立十分必要。基于水资源环境经济核算体系,介绍了水资源账户建立的背景、构架、核心管理问题和各账户编制内容以及账户建立的关键问题等,提出了水资源账户建立的一般思路,可为区域、流域水资源账户的编制提供参考。     

Agro-ecosystem modeling can aid in the optimization of biomass feedstock supply

Recent European Directives promoted the development of biofuels, requesting mandatory limits to their emissions ot greenhouse gases (GHG). Second-generation biofuels based on lignocellulosic biomass are prime candidates but their GHG emissions are variable and uncertain. Agro-ecosystem modeling can capture them and the performance of biofuel feedstocks.This study aimed at optimizing feedstock supply for a bioethanol unit in France, from agricultural residues, annual and perennial crops. Their productivity and environmental impacts were modelled on a regional scale using geo-referenced data on soil properties, crop management, land-use and future weather data. Several supply scenarios were tested. Cereal straw was the most efficient feedstock but had a low availability, and only miscanthus could meet the bioethanol plant's demand. Sorghum combined poor yields and high GHG emissions compared by miscanthus and triticale. A mix of three biomass sources used less than 3% of the regional agricultural land while abating GHG emissions by 60%.     

PANA与Diameter协议结合的体系结构

通过分析Diameter协议和PANA在工作模式及协议结构方面的结合性,提出一套将两者结合使用的完整方案,包括两者结合点关键设备的体系结构和基于Open Diameter开源软件包的实现方法。实验结果证明,该方案可以满足网络系统对认证、授权、计费的复杂要求。     

IP计费系统的设计与实现

文章论述了网络计资管理的概念、计资策略,给出了IP地址计费的实现机理,计费信息的获取,数据描述,数据分析与存储。讨论了一个具体的模型及其实现策略。