高校内部经济责任审计的特征与风险防范   总被引：2，自引：0，他引：2  

舒蓉雯 《浙江教育学院学报》2003,(4):56-59

高校内部经济责任审计具有审计对象双重性、审计内容广泛性、审计结果作用多元性、审计高风险性等特征。在分析高校内部经济责任审计风险原因的基础上，提出了一些质量控制和防范风险的措施。  相似文献   

A comparison of the impacts of continuous and interval cycle exercise on perceived exertion     

Marcus W. Kilpatrick  Samuel J. Greeley  John M. Ferron 《European Journal of Sport Science》2016,16(2):221-228

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Self-reported symptoms and risk factors for digital ischaemia among international world-class beach volleyball players     

Daan Van De Pol  Sena Alaeikhanehshir  Mario Maas  P. Paul F.M. Kuijer 《Journal of sports sciences》2016,34(12):1141-1147

The prevalence of ischaemia-related symptoms is remarkably high among elite indoor volleyball players. Since the exposure to sport-specific demands may be higher in beach volleyball compared to indoor volleyball, the aim of this study was to assess the prevalence of ischaemia-related symptoms and associated risk factors among world-class beach volleyball players. Therefore, a questionnaire survey was performed among beach volleyball players active during the 2013 Grand Slam Beach Volleyball in the Netherlands. In total, 60 of the 128 beach volleyball players (47%) participated: 26 males and 34 females from 17 countries. The self-reported prevalence of cold or blue or pale digits in the dominant hand during or immediately after practice or competition was 38% (n = 23). Two risk factors were independently associated with symptoms of blue or pale digits: more than 14 years playing volleyball (odds ratio (OR) 4.42, 90% confidence interval (90% CI) 1.30–15.07) and sex (female) (OR 4.62, 90% CI 1.15–18.57). In conclusion, the prevalence of symptoms associated with digital ischaemia is high among international world-class beach volleyball players. Female sex and the length of the volleyball career were independently associated with an increased risk of ischaemia-related symptoms. The high prevalence of these seemingly innocuous symptoms and possible associated risk factors warrant regular monitoring since early detection can potentially prevent thromboembolic complications and irreversible tissue damage.  相似文献   

工程承包投标的决策分析     

游学民 《襄樊职业技术学院学报》2004,3(2):88-89

利用决策树方法计算了在工程承包投标过程中各方案的期望值大小。并对投标风险进行了分析；利用回归分析分析了投标前投标费用的确定方法。  相似文献   

注册会计师职业判断的运用研究     

刘春雨 《商丘职业技术学院学报》2006,5(4):47-48

新会计制度的颁布实施,增大了会计处理的选择空间。会计人员运用专业理论知识和实践经验进行职业判断的内容也有所增加,从而必然对审计人员的专业判断能力提出更高的要求。注册会计师的职业判断尤为重要,它贯穿于审计工作的全过程,具有广泛的应用范围。  相似文献   

风险认知与决策领域的研究现状分析   总被引：1，自引：0，他引：1  

杨刘敏 《内江师范学院学报》2007,22(3):56-58

风险决策是指决策者在面临两个或两个以上不确定的决策后果,尤其是在面对伴有负面结果的可能性时,所产生的复杂心理过程.对个体风险知觉的探究主要包括风险认知与风险偏好两个方面.风险决策常常涉及多个不确定性的负面结果.因此,个体所知觉到的风险情景也不会是单一的,对动态决策模型的研究成为决策科学发展的一个重要方向.  相似文献   

A Journey from STEM to STEAM: A Middle School Case Study     

Tracey Hunter-Doniger  Lindsey Sydow 《Clearing house (Menasha, Wis.)》2016,89(4-5):159-166

ABSTRACT

This article examines the initial journey of a middle school in South Carolina from a STEM (science, technology, engineering, and math) curriculum to a STEAM (STEM + art) curriculum. This is the first of a three-year longitudinal study that investigated the perceptions of the effectiveness, relative importance, and sustainability of a STEAM curriculum in which the arts animated learning on a daily basis for both teachers and administrators during the first year of implementation beginning in the fall 2014. The article also investigates the response that the faculty of a STEM-oriented middle school had to the induction of STEAM curriculum training.  相似文献   

语文教学要重视对学生的语感培养     

陈美娟 《太原教育学院学报》2001,19(1):20-23

在语文教学中进行语感教学已被广大语文教育工作者所理解和认同，一个语感能力强的人，能迅速捕捉语言信息，并迅速领悟，理解其内容，培养学生正确的语感，必然带来语文教学多快好省的效率，要利用教材，给学生创设情境，对学生进行语感培养，只要持之以恒，学生的正确语感就一定能形成。  相似文献   

试论CPA的验资风险及风险防范     

冯丽敏 《郧阳师范高等专科学校学报》2004,24(3):104-105

从产生验资风险的原因着手,分析验资风险的防范措施,使我们认识到只有严格执行验资程序,保持应有的职业谨慎,不断提高执业能力,充分防范验资风险,才能使我国的CPA事业走上健康的发展道路。  相似文献   

企业多元化经营战略     

李颖 《河北软件职业技术学院学报》2003,5(1):28-30

企业在进行多元化经营的过程中,要确定战略目标,认清经营风险,找出企业在进行多元化经营过程中出现的问题,认真分析影响多元化经营成败的因素,将核心竟争力作为企业多元化经营的根本依托。  相似文献