当前农村村级财务管理问题刍议

农村村级财务管理是社会主义新农村建设的重要内容之一，关系到广大农民的切身利益。当前农村村级财务管理存在财会人员素质偏低，管理不规范，财务监管力度不到位等主要问题。本文据此，提出提高财会人员素质、健全财会制度以及加强财务监管等主要管理措施。     

财会人员职业道德建设的几点思考

本文通过对财会人员行业现状多角度的分析，指出了财会人员诚信对市场经济建设的重要性，明确了其内在的基本的要求，剖析其原因，提出了加强财会人员职业道德建设、重塑财会人员诚信的方案与措施。     

农村推行会计电算化存在的问题与对策研究

农村会计电算化改革已经成为农村财会工作的必然选择，但是在过去几年的改革过程中出现了一些问题，主要表现为：思想认识不到位、基础工作薄弱、资金不足、电算化管理制度不完善、农村会计人员专业素质不高、没有适合的财务会计软件等。本文提出了以下几个对策建议：政府要正确引导和大力支持、完善会计电算化管理制度、加强农村财会人员会计电算化培训、持证上岗、慎重选择应用软件、做好手工核算与电算化的过渡工作。     

谈会计职业道德特征和会计人员素质提高途径

本文从会计职业道德的基本特征出发，探讨了会计人员素质提高的途径：加强政治学习，提高对会计人员素质重要性的认识；加强职业道德教育，增强财会人员使命感；建立监督机制，以法管财；建立健全选拔和激励机制，提高财会人员业务素质。     

浅谈提高高校财会人员素质的措施

随着高等教育体制改革的深入开展、高校的财会人员队伍的建设越来越重要。本文阐述了提高高校财会人员的重要性,并结合重庆理工大学实际,提出了加强职业道德教育、加强继续教育、青年财会人员导师制、优秀财会博士挂职锻炼制、财会人员岗位轮换制和会计委派制等措施提高财会人员素质,以适应现代化高等教育管理制度改革的需要。     

外资企业对财会人员的要求

21世纪，中国的改革开放政策大力贯彻深入，为适应中国的改革开放政策，许多具有国际竞争力的中外经济技术合作开发区应运而生，中国以一流的投资环境和优惠的投资政策吸引大量国际资本纷至沓来，国际资本的加速积聚，形成了以半导体产业、光电产业及机电一体化产业等高新技术产业为主的产业链。现代化，国际化的高科技工业落户中国，加速了中国由工业经济时代向知识经济时代的过渡，加速了中国的经济发展和开发建设。资本的国际化，给财会人员带来了机遇，同时也带来了激烈的竞争。知识经济的国际化对传统财会人员的意识形态及专业技能提出了严峻的挑战，如何提高自身素质，顺应时代的发展，成为每一个财会人员面临的挑战!财会人员必须以崭新的精神面貌，必胜的信心迎接新时代的挑战。     

浅谈在科学发展新形势下财会人员应实现的人生价值

近年来，聊城市位山灌区管理处以科学发展观指导财务实践与创新，坚持以人为本，准确把握科学发展观的核心，把财务队伍的壮大和素质的提高紧密结合起来。一是财会机构逐步健全.二是财会人员配备逐渐到位.三是财会人员的学历结构，职称结构得到有效改善，四是领导重视财会队伍建设工作，支持财会人员根据自身情况，利用多种机会，采取多种形式抓继续教育工作，更新知识和技能拓展，使财会人受的政治水平．业务水平、文化水平和政策水平有了明显提高。     

试论高等学校财会人员的职业道德

本文在论述加强高校财会人员职业道德建设重要性的基础上,阐明了高校财会人员职业道德的主要内容,最后提出加强高校财会人员职业道德建设的基本途径。     

论财会人员职业判断能力的培养

财务信息的准确程度以及质量的高低、内涵是否丰富，很大程度上取决于财会人员的职业判断能力。因此，培养和提高财会人员的职业判断能力是一件值得重视的工作。     

试析财会人员适应信息技术环境的措施

随着信息技术的飞速发展,财会人员如何满足新环境下财会工作的新要求,是目前会计学面临的新问题。本文首先分析了信息技术环境对财会人员的影响,最后,提出财会人员提升自身适应性的一些措施。     

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.     

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.     

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.     

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.     

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。     

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.     

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.     

Achieving Unusual States of Matter Under High Pressure

正The periodicity of the elements and the non-reactivity of the inner-shell electrons are two related principles of chemistry,rooted in the atomic shell structure.Within compounds,Group I elements,for example,invariably assume the+1 oxidation state,and their chemical properties differ completely from those of the p-block elements.These general rules govern our understanding of chemical structures and reactions.Using first principles calcula-     

Exchange-Correlation and Electronic Excitation Energies from Pairing Matrix Fluctuations

We have developed an adiabatic connection to formulate the ground-state exchange-correlation energy in terms of pairing matrix linear fluctuations.This formulation of the exchange-correlation energy opens a new channel for density functional approximations based on the many-body perturbation theory.We illustrate the potential of such approaches with an approximation based on the particle-particle Random Phase Approximation(pp-RPA).This re-     

Density Functional Theory for the Response of Periodic Systems to Electric Fields Based on the Vector Potential Approach

正The electronic and nuclear(structural/vibrational)response of 1D-3D nanoscale systems to electric fields gives rise to a host of optical,mechanical,spectral,etc.properties that are of high theoretical and applied interest.Due to the computational difficulty of treating such large systems it is convenient to model them as infinite and periodic(at least,in first approximation).The fundamental theoretical/computational problem in doing so is that