会计信息失真的原因及对策分析

近年来,会计信息失真问题屡见不鲜,对社会造成很大危害。会计信息失真的种类很多,笔者认为其中对社会危害性最大的应数有关当事人有意造假而形成的会计信息失真。在本文中,笔者着重就此种类型的会计信息失真的原因及相应对策作了一定的分析。     

AMC不良资产评估的会计处理思考

在金融资产管理公司(简称AMC)运用各种手段处置不良资产的过程中,评估发挥着指导处置价格、监督处置行为、衡量处置效果等至关重要的作用。对于不良资产评估的会计处理,我国相关AMC财务会计制度作了具体的规定,但其中也存在一定的问题。     

浅析固定资产评估增减值的会计处理

在固定资产评估过程中 ,按照现行会计制度来处理固定资产增、减值既复杂也不尽合理 ,本文对此进行了对比分析 ,提出了新的会计处理方法。     

A computerized potentiometric system for structural and functional anthropometric measurements

A prototype computerized potentiometric system was developed for structural and functional anthropometric measurements. The system uses four potentiometric units, a power supply unit, and a computer with analogue/digital (A/D) converter to measure the position of a movable stylus in three (X, Y, Z) dimensions. The system is easy to use, more accurate, and more cost effective than other existing systems. It has been found to be accurate for the intended application, faster than the manual methods available, and much less expensive than the photographic and opto-electronic systems currently available. For use in the industrial setting, a portable version of the system is envisaged in the future.     

The virtual biomodel as a complementary resource for the diagnosis of mandibular ankylosis

Ankylosis of the mandibular joint is one of many pathologies that affect the temporomanbibular joint. It comprises the mandible condyle, the base of the skull bone and the joint itself, inducing changes in the skull bone and face complex, affecting their growth to different degrees, which can cause morphofunctional alterations. The objective of this paper is to show the gains of using a virtual biomodel as an additional resource in the diagnosis of mandibular joint ankylosis, besides the analysis of multiplanar slices.     

Effect of europium doping levels on photoluminescence and thermoluminescence of strontium yttrium oxide phosphor

The present paper deals with the effect of europium (Eu³⁺) doping concentration (0.1–2.5 mol%) on photoluminescence (PL) and thermoluminescence (TL) of strontium yttrium oxide (SrY₂O₄) phosphor. The sample was prepared by the modified solid state reaction method, which is the most suitable method for large-scale production. The prepared phosphor sample was characterized by using X-ray Diffraction (XRD), field emission gun scanning electron microscopy, fourier transform infrared spectroscopy, high resolution transmission electron microscopy, photoluminescence, thermoluminescence and commission internationale de I׳Eclairage techniques. The PL emission was observed in the range of 410–630 nm for the SrY₂O₄ phosphor doped with Eu³⁺. Excitation spectrum was found at 254 and 325 nm, sharp peaks were found around 593, 615 and 625 nm with high intensity. From the XRD data, using Scherrer׳s formula, calculated average crystallite size of Eu³⁺ doped SrY₂O₄ phosphor is around 32 nm. Thermoluminescence study was carried out for the phosphor with UV and gamma irradiation. The TL response of SrY₂O₄:Eu³⁺ phosphor for two different radiations was compared and studied in detail. The present phosphor can act as a single host for white light emission in display devices. The detailed process and possible mechanisms for PL and TL are studied and discussed. For the variable concentration of Eu³⁺ on PL studies the PL intensity increases with increasing the concentration of dopant and the concentration quenching found after 2 mol% of Eu³⁺ the optimized concentration was 2 mol%, which is suitable for the display device application. In TL glow curve the optimized concentration was 1 mol% for the UV irradiated sample and 0.2 mol% of Eu³⁺ for the gamma irradiated sample and beta irradiated sample for 10 Gy dose. The kinetic parameters were calculated by the computerized glow curve deconvolution (CGCD) technique.     

网络经济与企业财务报告

网络经济改变了整个社会经济的生产结构和劳动结构，打破了传统的企业管理模式和会计模式。本文主要论述了网络经济对会计环境的影响，以及网络经济环境下，会计主体假设、持续经营假设与会计分期假设所赋予的新的含义，并着重对会计假设前提下企业财务报告所受到的影响发表一些不成熟的个人看法。     

试述会计电算化的管理与岗位职责

介绍了会计电算化的工作原理，管理体制和岗位职责，实现会计电算化是规范现代化会计工作的重要组成部分。     

浅析以会计工作为核心的企业内部控制

分析了目前企业内部控制的现状，指出了企业内部会计控制的核心环节及实施会计内部控制存在的问题，为会计工作内部核心控制提出了建议性方案。     

An environment for automated measurement of energy consumed by mobile and embedded computing devices

Mobile and embedded computing devices have become the dominant type of computing platforms. Energy-efficiency is a key requirement for these devices, underscored by growing reliance of consumers on services delivered through them and their growing complexity and sophistication. A detailed measurement-based characterization of energy consumed by applications running on mobile and embedded computing devices is important for both device manufacturers and application developers, as it may identify energy-demanding components and activities and guide optimizations. In this paper, we describe an environment for automated energy measurements of applications running on Android mobile and bare embedded computing devices. We discuss hardware and software aspects of the environment and several approaches to runtime capturing and timestamping of activities of interest. Finally, we demonstrate the use of the environment in several case studies conducted on two smartphones and a wearable device.