现代服务业企业内部控制途径研究——基于不完全契约理论

内部控制的本质是弥补不完全契约的一组制度安排,目的在于节约交易成本、实现资源的有效配置进而提升企业的经济效益。从不完全契约理论的产生、发展入手,分析契约、不完全契约理论与内部控制制度的关系,建立现代服务业企业内部控制分析框架,提出企业内部控制弥补不完全契约的有效途径和解决措施。     

高职院校编制内部控制报告存在的问题及对策

现阶段,高职院校内部控制报告编制过程中存在着重视不够、效率不高、精度不高、质量不高、评价结果运用不充分等问题。为提高内部控制能力,高职院校应强化领导责任意识,营造良好的内部控制环境;树立全员参与的内部控制理念,有效提高报告编制效率;建设大数据中心,提高报告编制精度;加大审核力度,提高报告编制质量;深入开展内部控制报告分析,强化成果运用。     

高校财务内部控制问题及改善措施初探

针对目前高校财务内部控制存在财务内部控制观念薄弱、财务内部控制体系不健全、预算编制和执行不科学、资产管理不合理等问题,从提升财务内部控制观念、健全财务内部控制体系、合理执行预算管理、合理管理资产、加强内部监督等方面提出改善措施建议,从而进一步健全高校财务内部控制体系。     

企业内部审计风险的成因及控制探究

随着经济的发展,企业内部审计发挥着越来越重要的作用,但也面临着越来越大的风险。内部审计风险的形成主要有规制不健全,机构不合理,程序不规范,环境不稳定等诸多因素;完善法律法规、健全组织体系、优化审计程序、提高风险意识是防范内部审计风险的策略选择。     

浅议中小企业内部控制的构建与完善

我国中小企业在促进经济发展、扩大就业、保持社会稳定发挥着重要作用,但部分中小企业由于治理结构不规范、信息化程度较低、内部审计职能不健全、防范风险管理重视程度不够,内部控制的运行与管理还存在很大差距。因此,应从中小企业内部控制存在的问题入手,分析其形成的原因,提出完善内部控制的措施。     

企业内部控制制度的完善与构建

内部控制在企业经营管理中的作用是非常重要的,而目前我国企业的内部控制现状不容乐观,存在很多问题,如对内控的认识不足、公司治理结构不完善、内部控制评价缺乏统一标准、监督机制不完善、人员素质不齐、重视内部控制的评价而轻视其建立过程等。因此,要提高企业的管理水平,提高经济效益,必须建立健全企业的内部控制体系,尤其注重完善内部控制环境、实现企业内部控制的观念创新、建立现代企业制度、完善法人治理结构、系统地进行风险评估、提高企业管理者的素质并逐步过渡到建立统一的内部控制制度负责机构等问题的解决。     

基于有限理性的大学内部治理

信息不对称、权力不对等、利益不均衡、评价不统一要求大学内部治理必须遵循有限理性。大学内部治理的有限理性包含信息交换的有限性、权力行使的有限性、利益协调的有限性、评价标准的有限性。基于有限理性的大学内部治理必须实施阳光治理、开放治理、多元治理、有效治理。     

内部控制视角下中小学财务管理工作的创新

教育改革对中小学财务管理工作提出了更高的要求,在这一背景下,中小学财务管理工作也暴露出一系列问题,具体表现为财务管理思想滞后、内部控制体系存在缺陷、预算编制不科学、资产管理效率不高以及财务组织机构缺失。文章以内部控制视角为切入点,探讨了内部控制与财务内部控制理论,从学校和经济活动两个层面出发,探讨内部控制视角下中小学财务管理工作的创新策略。     

地方高校内部审计问题及对策研究

以地方高校内部审计为研究对象,基于对地方高校内部审计独立性不强、机构设置不合理、审计职责不清、工作规范性不强、审计意识薄弱、审计业务范围不宽、内审人员素质不高等问题的认识,从合理设置内审机构、强化审计机构独立性、明确内部审计职责、加强内控制度建设、注重宣传、优化审计工作环境、更新审计观念、重视内审干部队伍建设等方面,对提高地方高校内部审计工作水平,有效发挥内部审计服务高校科学发展进行积极的探讨.     

行政事业单位内部控制存在的问题与对策

目前,我国行政事业单位内部控制中存在内部控制意识淡薄、内部控制机制不健全、内部控制执行不力、内外部监督不力等问题。完善行政事业单位内部控制,应从完善法律法规、加强宣传和培训、健全制度和机构、强化风险管理和审计监督等方面着手。     

x型态两量子比特的量子谐错与共生纠缠度比照

研究了一个x型态两量子比特由量子谐错测定的量子关联动力学特性的解析解和数值解,并与纠缠进行比照,指出了共生纠缠度与量子谐错间的差别,得到共生纠缠度出现纠缠突然死亡（ESD）处量子谐错不会．也指出了对于所研究的模型,用量子谐错量度量子关联比用共生纠缠度更具鲁棒性．进一步说明了量子谐错也反映了量子关联在系统AB和ah间的转移．     

Interparental Discord and Parenting: Testing the Moderating Roles of Child and Parent Gender

Objective. This multimethod, prospective study examined whether child and parent gender moderate the relation between interparental discord and changes in parenting practices over a 1-year time span. Design. Self-report questionnaires of interparental discord and parenting as well as an observational measure of interparental discord were collected from a sample of 226 mothers and fathers of kindergarten children. Results. Multigroup analyses using structural equation models indicated that the relation between a multimethod assessment of interparental discord and changes in parent-reported childrearing practices varied significantly as a function of child gender only. Interparental discord predicted decreases in parental responsiveness to boys' distress while predicting increases in parental responsiveness to girls' distress. Moderating analyses further indicated that interparental discord predicted significant increases in parental use of psychological control with boys only. Conclusions. The considerable heterogeneity in previous research examining prospective linkages between interparental discord and parenting practices may be attributable, in part, to the moderating role of child gender. Differences in the moderating role of child gender across separate dimensions of parenting highlight the importance of distinguishing among specific parenting practices in examining gender differences in family pathways.     

外加磁场下具有Dzyaloshinski-Moriya相互作用的三量子位Heisenberg XX链的热量子失协

该文研究了外加磁场下具有Dzyaloshinski-Moriya(DM)各向异性反对称相互作用的三量子位Heisenberg XX链的对热量子失协。详细地给出了磁场、DM相互作用及温度对热量子失协的影响。结果表明:热量子失协随着温度和磁场的增加而减少;DM相互作用可以有效地调控热量子失协。     

Interparental discord and adolescent adjustment trajectories: the potentiating and protective role of intrapersonal attributes

This prospective study of 360 adolescent-mother dyads examined whether associations between marital discord and trajectories of adolescent depressive symptoms and delinquency varied as a function of three intrapersonal attributes: temperament, childhood behavior problems, and perceived family support. Difficult temperament (i.e., dysrhythmicity, poor task orientation) potentiated the effects of marital discord on adolescent trajectories of adjustment, whereas heightened perceptions of family support protected adolescents from the adverse effects of marital discord. Adolescents with behavior problem histories were initially less vulnerable to marital discord; however, the high levels of depressive symptoms exhibited by adolescents with childhood behavior problems persisted over time only when they were exposed to elevated marital discord. The effects of the moderators differed in terms of duration and course.     

融合与龃龉——《三家巷》中的传统艺术经验与现代政治主题

《三家巷》在表达现代政治主题时借鉴了史传作品与言情小说的艺术传统。传统艺术经验与现代政治主题之间,既有融合的一面,又有龃龉的一面。二者的融合与龃龉,构成了小说的基本面貌。     

Science, religion, and constructivism: constructing and understanding reality

There have been debates about the place of religion in science and in what ways knowledge that is produced through religion can aid in the learning and teaching of science. The discord between science and religion is mainly focused on whose knowledge is better in describing and explaining the reality. Constructivist epistemology seems to give some scholars hope in the possibility that the discord between science and religion can be ameliorated and that their expressions of reality can co-exist. In this forum contribution I present some Hindu perspectives to re-interpret how science and Hinduism explain reality. I have used only few Hindu perspectives based on selected Hindu writings, particularly Vedanta, to expand on objectivity and reality. Finally, I recommend that social constructivism may be a better framework in keeping science and religion discord at bay.     

Interparental discord and child adjustment: prospective investigations of emotional security as an explanatory mechanism

Advancing the process-oriented study of links between interparental discord and child adjustment, 2 multimethod prospective tests of emotional security as an explanatory mechanism are reported. On the basis of community samples, with waves spaced 2 years apart, Study 1 (113 boys and 113 girls, ages 9-18) identified emotional security as a mediator in a 2-wave test, whereas Study 2 (105 boys and 127 girls, ages 5-7) indicated emotional security as an intervening mechanism in a 3-wave test. Relations between discord and emotional security increased as children moved into adolescence in Study 1. Emotional security was identified as an explanatory mechanism for both internalizing and externalizing problems in children.     

Child maltreatment in European- and Hawaiian-Americans

The purpose of this study was to investigate the patterns and possible determinants of child abuse and neglect in European- and Hawaiian-Americans. Abuse was overrepresented in the Hawaiian-Americans while neglect was over-represented in the European-Americans. There were several significant results regarding stress and personal factors that played roles in the maltreatment of the children within each culture. For example, family discord, new baby/continuous child care, loss of control and lack of tolerance were important correlates of abuse for Hawaiian-Americans. The stresses of recent relocation, social isolation and family discord as well as the personal factors of mental health problems and alcohol/drug dependence were important correlates of neglect for European-Americans. The results indicate that to understand the patterns, causes, treatment and prevention of child maltreatment, cultural as well as individual factors must be assessed.     

文学与法律之间--以《白毛女》的文本演替为例

本通过对《白毛女》本演替历程的回顾，分析了学与法律既协同互渗又相互龃龉的关系，同时还抽绎出了革命与秩序的复杂关系。     

高职英语教学中实施任务型教学的研究

通过任务型课堂教学与传统常规课堂教学的比较实验,发现两种教学法都有其长处与缺陷。因此,教师在实际教学活动中对各种教学法应不盲从,不生搬硬套而应实事求是,取其之长,从而切实提高教学质量。