企业内部会计控制弱化及其对策     

宋建新 《中国煤田地质》2005,17(3):68-70

列举了企业内邵会计控制存在的内部会计系统控制机制不健全，监督、考核机制乏力，财务控制存在漏洞、公司企业治理结构不完善等目前企业内部会计控制现状及重点存在问题。提出了完善企业的内部会计控制环境．不相容职务必须分离，强化监督，督促实施，加强会计基础工作，完善会计电算化管理，规范业务处理程序等具体改进建议。  相似文献   

兰州市地域结构分析   总被引：13，自引：3，他引：13  

杨永春  曾尊固 《地理科学》2002,22(4):468-475

兰州市是西北干旱地区典型的河谷盆地型城市，通过分析了兰州市域地域结构的特征，模式以及市区的结节地域和均质地域，讨论城市地域结构形成与发展的影响因素，兰州市域地域结构呈现带状分散多中心组团结构形态，而且各功能区的均质度，紧凑度都比较低，城市结节地域结构虽然发生了不同程度的变形，但仍遵循六边性构造的理论模型。  相似文献   

Sectoral Shifts and Occupational Migration in the United States     

Mark E. Reisinger 《The Professional geographer》2003,55(3):383-395

This research is grounded in notions of differential economic restructuring across employment sectors and geographic space, as well as migration selectivity by occupation. A series of unconstrained competing‐destinations models were employed to analyze the response by workers in thirteen occupational categories to sectoral employment change, average wages, and distance. As was hypothesized, workers in occupations that require high levels of education and skills are more responsive, in terms of migration, to economic opportunities in alternative labor‐market areas. However, the results do not support the hypothesis that highly educated and skilled workers migrate longer distances. Further investigation suggests that opportunities for highly educated and skilled workers may be clustering in relatively few areas that are in relatively close proximity.  相似文献   

矿床地球化学预测方法——以甘肃省地球化学块体为例   总被引：7，自引：1，他引：7       下载免费PDF全文

李通国  李文胜刘建宏赵彦庆白云来 《中国地质》2003,30(2):192-198

笔者应用地球化学块体理论，对全省化探数据进行综合分析处理。圈出14种元素地球化学块体173个，其中地球化学巨省25个，地球化学省148个。总结地球化学块体在空间上的分布规律。通过研究地球化学块体内部结构，追踪大型至特大型矿床可能存在的地点。利用块体内已探明的金属储量，计算其成矿率，预测其他元素或其他地段的金属资源总量，固定成矿远景区，确定巨型矿床找矿靶区7处。通过不同级别地球化学块体与成矿区带的关系研究，对重要地球化学块体、子块体与成矿亚带、矿田进行对比，对地球化学块体内区域矿产资源潜力作出评价。  相似文献   

CT长骨测量在骨折髓内钉固定术中的应用     

王越  徐均超  高艳 《CT理论与应用研究》2003,12(2):33-35

目的：探讨CT在长骨测量中的应用价值.方法：经X线检查证实的肱骨、股骨、胫骨骨折患者600多例，其中302例临床行髓内钉固定术，并在术前进行了健侧骨的CT定位扫描，测量其两点之间骨干长度及骨髓腔最窄处的宽度。结果 依据术前CT定位测量数据而选择的髓内钉在手术中完全适用。结论：此方法操作简便测量数据准确为临床提供可靠依据。  相似文献   

三维重力内波和对流云街的启动机制   总被引：1，自引：0，他引：1       下载免费PDF全文

桑建国  谢安  张伯寅 《大气科学》1997,21(1):10-20

在一个下部为弱不稳定层、上部为稳定层的二层模式中，求解线性化的大气动力—热力学方程组，表明一个孤立山丘所引发的重力内波，在向下游传播过程中与边界层中对流相互作用，形成大气低层的涡漩活动，其图象与观测到的对流云街结构相似。  相似文献   

IAEA-S-1 参考物质及V-CDTS 同位素标准的32S/34S绝对比值     

丁悌平  白瑞梅  李延河  万德芳  邹晓秋  张青莲 《地球学报》1997,18(Z1):293-296

采用高纯S同位素物质和SF6的分析方法对IAEA-S-1参考物质及V-CDT S同位素标准的32S/34S绝对比值进行了实验标定，V-CDT的32S/34S比值为22.6496±0.060，IAEA-S-1的32S/34S比值为22.6564±0.0060.  相似文献   

中国南方风化磷块岩研究   总被引：3，自引：2，他引：3  

李铁生  文素秋 《化工矿产地质》1996,18(3):196-200

中国南方风化磷块岩中的风化磷矿的自然类型可分为两类七种型式，其中以“原位面型风化磷矿”和“位移溶洞砂砾磷矿”为主。风化磷矿是由其原矿的自身特性与外部适宜条件（水文地质条件为主导）综合作用的产物。根据碳酸盐、磷酸盐矿物分解、淋失程度可划分为弱风化、风化、强风化三个阶段。可用直接法、间接法和数学法３类共１３种方法加以判别  相似文献   

谈现代企业制度下的内部审计     

郭发明 《中国煤田地质》2004,16(3):66-67,70

现代企业必须建立严密的、完善的控制系统，严格的、科学的管理制度，有效的、畅通的运行机制，才能保证经营目标的实现。内部审计可以及时发现经营管理中的薄弱环节和存在的漏洞，及时、准确提醒企业决策者采取措施加以改进，有利于企业不断发展壮大。  相似文献   

Photosynthesis-transpiration coupling model at canopy scale in terrestrial ecosystem   总被引：1，自引：0，他引：1  

REN Chuanyou  YU Guirui  WANG Qiufeng  Guan Dexin 《中国科学D辑(英文版)》2005,48(Z1)

At the hypothesis of big leaf, an ecosystem photosynthesis-transpiration coupling cycle model was established by the scaled SMPT-SB model from single leaf to canopy, and model parameterization methods were discussed. Through simulating the canopy light distribution, canopy internal conductance to CO2 can be scaled from single leaf to canopy by integrating to canopy using the relationship between single internal conductance and photosynthetic photon flux density. Using the data observed by eddy covariance method from the Changbai Mountains site of ChinaFLUX, the application of the model at the canopy scale was examined. Under no water stress, the simulated net ecosystem photosynthesis rate fitted with the observed data very well, the slope and R2 of the line regression equation of the observed and simulated values were 0.7977 and 0.8892, respectively (n = 752), and average absolute error was 3.78 μmol CO2 m-2s-1; the slope, R2 and average absolute error of transpiration rate were 0.7314, 0.4355 and 1.60mmol H2O m-2 s-1, respectively (n = 752). The relationship between canopy photosynthesis,transpiration and external environmental conditions was discussed by treating the canopy as a whole and neglecting the comprehensive feedback mechanism within canopy, and it was noted that the precipitation course affected the transpiration rate simulation badly. Compared to the models based on eco-physiological processes, the SMPT-SB model was simple and easy to be used. And it can be used as a basic carbon and water coupling model of soil-plant-atmosphere continuum.  相似文献