论会计职业道德

在新的经济环境下，再论会计职业道德这个古老而又常新的话题是非常必要的．它对于遏制会计职业界的造假现象、加强会计职业道德理论建设会起到一定的作用。     

谈会计职业道德教育和修养

市场经济是法制经济、诚信经济.市场经济需要法律和道德共同规范.会计职业道德直接指导或左右着会计人员的会计行为.提高会计职业道德,一方面依靠社会强化教育,即会计职业道德教育,另一方面依靠自我教育,即会计职业道德修养.     

浅谈加强会计职业道德建设

会计人员职业道德水平的高低关系到社会主义市场经济秩序的健康发展.加强会计职业道德,提高会计人员素质,完善会计人员职业道德规范,建立健全会计职业道德约束和监督机制,实行会计职业道德与健全法律法规相结合.     

会计职业道德建设问题研究

会计职业道德是指会计职业活动中应遵循的,体现会计职业特征,调整会计职业关系的职业行为准则和规范."诚信为本,操守为重,遵循准则,不做假账"是会计人员必须遵循的职业道德.文章从新形势下加强会计职业道德建设的现实思考、构筑会计职业道德体系的基本框架、加强会计职业道德建设的几点建议等方面全面深刻地阐述了会计职业道德的建设问题,这对于加强会计职业道德建设,提高企业经营管理水平与财务工作水平,提高经济效益,保证会计信息质量,提升企业的经济决策水平具有举足轻重的作用.     

职校会计教学中渗透职业道德教育的策略

从当前会计教学中专业教育与职业道德教育相分离的现状、职业道德教育的迫切性、学校会计职业道德教育的着力点、会计职业道德教育的途径和方法等几方面探讨学校会计教学中应渗透职业道德教育.     

浅谈会计的职业道德

介绍了会计职业道德的概念和基本特征,及其发展.结合会计实践工作重点论述了会计职业道德的主要内容,并结合我国目前财务工作的现实情况提出了加强会计职业道德建设的一些具体建议.     

浅谈会计职业道德的涵义及发展

1.会计职业道德的概念会计职业道德是指在会计职业活动中应遵循的、体现会计职业特征的、调整会计职业关系的职业行为准则和规范。会计职业道德的涵义包括以下几个方面:     

浅谈会计的职业道德修养

所谓会计职业道德,是指会计人员职业品德、职业纪律、专业胜任能力及职业责任等的总称.如何加强会计职业道德修养是一个老生常谈的话题,在全市开展的"反商业贿赂"时期,在教育系统开展的"强师德,正行风"活动时期,在认真学习"八荣八耻"时期,我一直在思考这个问题.如今在全市正在开展的"讲正气、树新风"主题教育活动中,重提这个话题,已注入新的内涵,我认为会计应从五个方面加强职业道德修养和锻炼.     

浅谈会计教学与职业道德教育的结合

随着社会主义市场经济的发展,社会对会计人才职业道德水准的要求也越来越高,会计专业教育要找准知识传授与职业道德教育的最佳结合点,把职业道德教育渗透到会计教学中.本文从三个方面阐述了会计教学与职业道德教育相结合的教学思路.     

盈余管理与会计职业道德

会计职业道德是调整会计人员与国家、会计人员与不同利益和会计人员相互之间的社会关系及社会道德规范的总和.盈余管理就是企业管理当局为了自身的利益或为了使股东财富最大化的会计行为.它在在实践过程中要受到会计职业道德的指导和约束,同时对会计职业道德的发展起到了促进作用.     

Markedness and its Interpretation in Language Use

Language markedness is a common phenomenon in languages, and is reflected from hearing, vision and sense, i.e. the variation in the three aspects such as phonology, morphology and semantics. This paper focuses on the interpretation of markedness in language use following the three perspectives, i.e. pragmatic interpretation, psychological interpretation and cognitive interpretation, with an aim to define the function of markedness.     

Lower Paleozoic oil relationships within Williston Basin, Canada

The Williston Basin is a significant petroleum province, containing oil production zones that include the Middle Cambrian to Lower Ordovician, Upper Ordovician, Middle Devonian, Upper Devonian and Mississippian and within the Jurassic and Cretaceous. The oils of the Williston Basin exhibit a wide range of geochemical characteristics defined as "oil families", although the geochemical signature of the Cambrian Deadwood Formation and Lower Ordovician Winnipeg reservoired oils does not match any "oil family". Despite their close stratigraphic proximity, it is evident that the oils of the Lower Palaeozoic within the Williston Basin are distinct. This suggests the presence of a new "oil family" within the Williston Basin. Diagnostic geochemical signatures occur in the gasoline range chromatograms, within saturate fraction gas chromatograms and biomarker fingerprints. However, some of the established criteria and cross-plots that are currently used to segregate oils into distinct genetic families within the basin do not always meet with success, particularly when applied to the Lower Palaeozoic oils of the Deadwood and Winnipeg Formation.     

An Analysis of Catherine＇s Character——Wuthering Heights

Wuthering Heights, Emily Bronte＇s only novel, was published in December of 1847 under the pseudonym Ellis Bell. The book did not gain immediate success, but it is now thought one of the finest novels in the English language. Catherine is the key character of this masterpiece, because everybody and everything center on her though she had a short life. We can understand this masterpiece better if we know Catherine well.     

Features of Women's language

Language is a means of verbal communication. People use language to communicate with each other. In the society, no two speakers are exactly alike in the way of speaking. Some differences are due to age, gender, statue and personality. Above all, gender is one of the obvious reasons. The writer of this paper tries to describe the features of women＇s language from these perspectives： pronunciation, intonation, diction, subjects, grammar and discourse. From the discussion of the features of women＇s language, more attention should be paid to language use in social context. What＇s more, the linguistic phenomena in a speaking community can be understood more thoroughly.     

Characterization of Ordovician carbonate reservoirs, southeastern Saskatchewan, Canada

The discovery of the prolific Ordovician Red River reservoirs in 1995 in southeastern Saskatchewan was the catalyst for extensive exploration activity which resulted in the discovery of more than 15 new Red River pools. The best yields of Red River production to date have been from dolomite reservoirs. Understanding the processes of dolomitization is, therefore, crucial for the prediction of the connectivity, spatial distribution and heterogeneity of dolomite reservoirs.The Red River reservoirs in the Midale area consist of 3～4 thin dolomitized zones, with a total thickness of about 20 m, which occur at the top of the Yeoman Formation. Two types of replacement dolomite were recognized in the Red River reservoir: dolomitized burrow infills and dolomitized host matrix. The spatial distribution of dolomite suggests that burrowing organisms played an important role in facilitating the fluid flow in the backfilled sediments. This resulted in penecontemporaneous dolomitization of burrow infills by normal seawater. The dolomite in the host matrix is interpreted as having occurred at shallow burial by evaporitic seawater during precipitation of Lake Almar anhydrite that immediately overlies the Yeoman Formation. However, the low δ18O values of dolomited burrow infills (-5.9‰～ -7.8‰, PDB) and matrix dolomites (-6.6‰～ -8.1‰, avg. -7.4‰ PDB) compared to the estimated values for the late Ordovician marine dolomite could be attributed to modification and alteration of dolomite at higher temperatures during deeper burial, which could also be responsible for its 87Sr/86Sr ratios (0.7084～0.7088) that are higher than suggested for the late Ordovician seawaters (0.7078～0.7080). The trace amounts of saddle dolomite cement in the Red River carbonates are probably related to "cannibalization" of earlier replacement dolomite during the chemical compaction.     

Design and analysis of generic LBS application developing platform

Location based services is promising due to its novel working style and contents.A software platform is proposed to provide application programs of typical location based services and support new applications developing efficiently. The analysis shows that this scheme is easy implemented, low cost and adapt to all kinds of mobile nework system.     

橡胶颗粒沥青混合料低温抗裂性试验研究

以AC-13级配为基础,将橡胶颗粒代替部分集料掺入混合料中,以低温弯曲试验为评价方法对不同橡胶颗粒掺量下沥青混合料的低温抗裂性进行研究,并引入应变能密度值对混合料的低温抗裂性进行综合评价.试验结果表明:橡胶颗粒沥青混合料试件的破坏微应变均超过2 300,满足冬寒区的技术指标;无论是否掺加橡胶颗粒,随着温度的下降,沥青混合料破坏时的最大弯拉强度增大,弯拉应变降低,劲度模量增大;弯曲应变能密度在胶粒掺量为1%左右时具有较大的弯曲应变能密度值,此时橡胶颗粒沥青混合料具有较好的低温抗裂性.     

低渗透非均质砂岩油藏启动压力梯度研究

理论推导与室内实验相结合,建立了低渗透非均质砂岩油藏启动压力梯度确定方法。首先借助油藏流场与电场相似的原理,推导了非均质砂岩油藏启动压力梯度计算公式。其次基于稳定流实验方法,建立了非均质砂岩油藏启动压力梯度测试方法。结果表明:低渗透非均质砂岩油藏的启动压力梯度确定遵循两个等效原则。平面非均质油藏的启动压力梯度等于各级渗透率段的启动压力梯度关于长度的加权平均;纵向非均质油藏的启动压力梯度等于各渗透率层的启动压力梯度关于渗透率与渗流面积乘积的加权平均。研究成果可用于有效指导低渗透非均质砂岩油藏的合理井距确定,促进该类油藏的高效开发。     

Quantitative trait loci （QTLs） for quality traits related to protein and starch in wheat

Quality traits in wheat （Triticum aestirum L.） were studied by quantitative trait locus （QTL） analysis in a recombinant inbred line （RIL） population, a set of 131 lines derived from Chuan 35050 × Shannong 483 cross （ChSh）. Grains from RILs were assayed for 21 quality traits related to protein and starch. A total of 35 putative QTLs for 19 traits with a single QTL explaining 7.99-40.52% of phenotypic variations were detected on 10 chromosomes, 1D, 2A, 2D, 3B, 3D, 5A, 6A, 6B, 6D, and 7B. The additive effects of 30 QTLs were positive, contributed by Chuan 35050, the remaining 5 QTLs were negative with the additive effect contributed by Shannong 483. For protein traits, 15 QTLs were obtained and most of them were located on chromosomes 1 D, 3B and 6D, while 20 QTLs for starch traits were detected and most of them were located on chromosomes 3D, 6B and 7B. Only 7 QTLs for protein and starch traits were co-located in three regions on chromosomes 1D, 2A and 2D. These protein and starch trait QTLs showed a distinct distribution pattern in certain regions and chromosomes. Twenty-two QTLs were clustered in 6 regions of 5 chromosomes. Two QTL clusters for protein traits were located on chromosomes 1D and 3B, respectively, three clusters for starch traits on chromosomes 3D, 6B and 7B, and one cluster including protein and starch traits on chromosome 1D.     

On Tragic Consciousness In The Works By Ernest Hemingway

As an American modern novelist who were famous in the literary world, Hemingway was not a person who always followed the trend but a sharp observer. At the same time, he was a tragedy maestro, he paid great attention on existence, fate and end-result. The dramatis personae's tragedy of his works was an extreme limit by all means tragedy on the meaning of fearless challenge that failed. The beauty of tragedy was not produced on the destruction of life, but now this kind of value was in the impact activity. They performed for the reader about the tragedy on challenging for the limit and the death.