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企业与外界环境的联系在加强,具有内向性的审计模式的局限性日益突出,财务报表舞弊案频频曝光,迫使审计界将目光聚焦于风险导向审计模式。与国外相比,目前我国对现代风险导向审计这一先进、新兴的审计技术的理论研究和实务运用存在一定差距。可以从审计外部职业环境、注册会计师和会计师事务所方面作出改进,以推广现代风险导向审计在我国的应用。  相似文献   
2.
The siltation induced by wind waves in an entrance channel is one of the prime factors influencing the operation efficiency of a port.It is necessary to predict the siltation accurately for dredging and ship operation passing through the entrance of the port.However,it is difficult to apply the traditional method to predicting entrance siltation because of its complex computational procedure and lacking the data of ocean dynamic elements in the specified sea area.From the view of energy conservation,a direct relationship between wind conditions and sediment deposition can be founded.On the basis of the above methodology,an empirical formula expressed by wind conditions for forecasting the siltation in the entrance channel is set up.The wind conditions are easily obtained from the local meteorological stations or weather maps,so the formula established in this paper is more convenient and practical than the traditional method.A case study is provided,in which the emopirical formula is calibrated and verified utilizing the measured wind and siltation conditions in the entrance channel of the port.Comparisons between computed values and measured data show satisfactory agreement.  相似文献   
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杨钊  孙彤 《未来与发展》2012,35(6):99-103
开发成本高、融资困难是中新天津生态城绿色建筑发展的一个巨大阻力,而碳排放权交易可增加绿色建筑开发的收益,本文首先设计了建筑业碳排放权交易制度,进而分析了碳排放权交易背景下的绿色建筑融资机理,以此为基础构建了基于碳排放交易的中新天津生态城的绿色建筑融资模式。  相似文献   
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持久性有机污染物(POPs)的研究   总被引:1,自引:0,他引:1  
李欣 《中国科技纵横》2010,(13):129-130
本文简要阐述了持续性有机污染物( Persistent Organic Pollutants)的来源、分类及特性,综述了POPs的污染现状及在全球范围内的迁移转化和再循环,提出了处理POPs的技术方法和控制对策。  相似文献   
5.
公安信息化是一场新的警务革命,不仅是提高公安机关整体战斗力的重要途径,也是提升基础工作水平的重要载体,是牵动警务机制改革的重要纽带。讯问工作作为公安工作的重要一环,必须紧跟信息化警务变革的时代步伐,用信息化重塑讯问工作,实现讯问工作的数字化、专业化和网络化,不断提高讯问工作在打击犯罪中的能力和水平。  相似文献   
6.
The inerter has garnered much attention in the past two decades owing to its unique mechanical characteristics. As a substitution of the capacitance element based on the electrical-mechanical analogy, the inerter has outstanding advantages. Extensive investigations have been conducted for the development of inerter-based vibration isolation system. This paper provides a retrospective perspective and an update on the inerter's progress for vibration isolation in different fields. The advantages of inerter compared with mass element are analyzed and revealed. Some existing reviews and highly-cited papers are summarized to outline the inerter development progress. Thereafter, the inerter is reviewed in detail from the perspective of network analogy and synthesis, mechanical domain, and power flow transmission. The devices improvement and control approach are summarized. Finally, the significance of inerter research, the challenge in current studies, and promising inerter application fields are presented and discussed. This paper is closed by conclusions, which highlight the necessity of inerter research, current challenges, and future research directions.  相似文献   
7.
A sequencing batch reactor (SBR) seeded with activated sludge was established for landfill leachate treatment. Small bio-aggregates began to appear after 40-d operation, and gradually changed to mature aerobic granules, with a mean size of 0.36–0.60 mm. Their sludge volume index at 5 min (SVI5 min), mixed liquor volatile suspended solids (MLVSS), and wet density were around 35 ml/g, 3.4 g/L, and 1.062 g/cm3, respectively. The settling velocities of the granules in distilled water ranged from 0.3 to 1.3 cm/s, which were faster than those in landfill leachate with a salt content of 1.4% (w/v), and also slightly faster than those predicted by Stokes’ law for porous but impermeable particles. Microbial community evolution during the granulation process and stages under different nitrogen loading rates (NLRs) were monitored and analyzed by polymerase chain reaction-denaturing gradient gel electrophoresis (PCR-DGGE), cloning, and sequencing of 16S ribosomal RNA (rRNA) fragments. Results revealed that some primary and dominant communities in inoculating activated sludge died out gradually; while a few common bacteria, inhabiting soils, municipal wastewater, or activated sludge systems, dominated in the SBR system throughout. In addition, some other dominant species, associated with the aerobic granulation process, were thought to play a significant role in the formation and growth of aerobic granular sludge. During the stable operation time under low NLR, a few species were present in abundance, and may have been responsible for the high organic removal efficiency at this time.  相似文献   
8.
科技期刊编辑的高境界:洞见和齐物   总被引:4,自引:2,他引:2  
李树华 《编辑学报》2009,21(1):89-91
优秀的科技期刊编辑必然是科技创新的推动者,其编辑行为最终体现在2个方面:对论文的鉴赏和对论文的扬弃。该过程中所达到的"洞见"境界和"齐物"境界是科技期刊编辑所追求的。  相似文献   
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