商誉减值自由裁量权的决策与影响因素

采用双向固定效应Logit模型，对我国上市公司商誉减值决策的影响因素进行实证分析，研究企业在进行商誉减值决策时对自由裁量权的运用。回归结果显示，经营波动的企业计提商誉减值的可能性较低，长期盈利的企业更有可能计提商誉减值。此外，经营波动率和盈利稳定性在高商誉余额样本或非国有企业样本中对减值决策的影响更为显著；与《企业会计准则第8号——资产减值》实施后的前6年相比，后6年的商誉减值与企业经营波动率、盈利稳定性的相关性更高。证明企业在进行商誉减值决策时考虑了自身的经营、盈利状态，并在一定程度上运用自由裁量权进行了“趋利避害”的减值决策。     

浅谈计算机技术对审计工作的影响

计算机技术的应用极大地提高了企业的管理水平和工作效率，但这同时也改变了审计人员所熟悉的工作环境。简要介绍了计算机信息系统的特点及其对审计工作的影响。     

会计责任与审计责任的差异分析

通过对会计责任与审计责任的概念剖析和会计责任、审计责任界定的国际比较，揭示了会计责任与审计责任在实务中难以界定的原因，指出只有明晰两种责任，才能促进企业的发展和保护注册会计师以及事务所的合法权益。     

人力资源会计的确认与计量

文章阐述了对人力资源的价值进行计量并形成一套核算体系 ,是会计发展的趋势     

论会计能力模块课程体系的设计与实施

针对会计教学改革的不断深入，提出了会计能力模块课程体系的设计思路，论述了会计能力模块开发的现实性，模块设计的原则，类型及教学研究与实施方法。     

Developmental modes of the Neoproterozoic-Lower Paleozoic marine hydrocarbon source rocks in China

Based on the researches on rock type, the mode of occurrence, diagnostic minerals and creatures, the sedimentary geochemistry and organic facies of Chinese marine source rocks from wells and outcrops, and on the research findings of developmental modes of foreign marine source rock, the authors consider that it is impossible to objectively make clear the formation mechanism of hydrocarbon source rock with high organic matter abundance by either single mode of preservation or high organic matter productivity. According to the Chinese geological features, the formation mechanism of the Neoproterozoic-Lower Paleozoic marine source rock is generalized into four modes, namely, thermal water activity-upwelling flow-anoxic; carbonate gentle slope-upwelling flow; xerothermic climate-brine euxinic milieu; and humid climate-retained euxinic milieu; as the Lower Cambrian undercompensation basin organic facies （the Tarim Basin, South China and southwestern margin of North China）, carbonate gentle lime mud bound organic facies （the Upper Ordovician in Tazhong region of the Tarim Basin and the Lower Silurian in the Upper Yangtze Platform）, the Middle Cambrian evaporation laggon organic facies （the Tarim Basin and the Upper Yangtze Platform）, enclosed undercompensation terrigenous bay organic facies （the Middle-Upper Ordovician in the west of the Tarim Basin, the Lower Silurian Long- maxi Formation in the Upper Yangtze platform）. Chinese marine sedimentations with lower organic matter abundance are generalized into two modes of consumption-dilution mode of open epicontinental sea and depletion-dilution mode of supercompensation basin.     

An efficient algorithm to generate candidates in discovering frequent episodes

0 IntroductionData mining is widely used in many research fieldssuch as decision supporting systems[1], bio-informationanalysis[2]and knowledge engineering[3-5]. Most data col-lected from scientific experiments or telecommunicationnetworks have inherent sequential nature inthemand canthus be abstractly viewed as a sequence of events . Onebasic problemin miningsuchevent sequencesis discoveryof recurrent combinations of events , which are calledepisodes. Once frequent episodes are discovered,rul…     

规范会计基础工作 提高经营管理水平

文章从会计基础工作的重要性入手,对会计基础工作的含义、范围作了说明,从现实存在的会计基础工作的薄弱环节及产生原因、解决措施方面作了阐述。     

会计职业道德建设浅议

分析了我国会计职业道德的现状,从会计职业道德具有相对稳定性、广泛的社会性等方面论述了会计职业道德的含义,并提出了会计职业道德体系建设的设想。     

基于DELPHI5的高校选修课管理系统的设计与实现

主要介绍高校选修课管理系统的设计思想，并着重分析和讨论了后台数据库的设计方法和原理，最后讨论了运用Delphi5开发该系统的整个过程。