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(一)会计造假的含义 会计造假可分为会计信息的有意造假和会计信息的无意失实。本文主要涉及会计信息的有意造假,它是指会计活动中当事人.事前经过安排,故意以欺诈、舞弊等手段.伪造、变造虚假会计信息,使会计信息歪曲反映经济活动和会计事项.以此达到特定利益的集团或个人的不正当违法犯罪行为。 (二)会计造..
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摘要 本文开发了一个多层次的理论模型,以环境会计和报告(严重的环境危险;企业社会责任;新行业之间的关系和环境;测量行业的影响,并披露和报告的影响)。这一理论模型有八个前提。它开始与基本前提,环境变化使地球处于危险之中。鉴于工业有很大影响的环境和社会合法行业认为有义务采取行动。作为目前形势似乎把地..
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Abstract: this article from the four aspects of RMB exchange rate policy, that in the past five years, China's trade imbalances and exchange rate system is getting worse and worse, no sign of improvement; The existing international organization for its members though exchange rate policies are cl..
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With the deepening of China’s economic reform, small and medium sized enterprises (SMEs)are starting to gain tremendous economic momentum and play an increasingly irreplaceable role in China’s century-long bid for economic resurgence. In 1999, according to the Chinese Economic and Trade Committ..
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SUMMARYIn Woerden, a small town in the west of the Netherlands, a railway fly-over has been builtwhere two railway tracks meet. The fly-over consists of a single-track viaduct. This has alength of 438.5 m. The crossing angle is 10 degrees. At the fly-over site the viaduct is suspended from a pylo..
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Stock option incentive plan will soon be available to state-owned enterprise executives, but will it lead to greater prosperity or new problems? A trailblazing new scheme to infuse state-owned enterprises (SOEs) with incentive stock options is under way. It’s a plan that may bolster company perf..
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Abstract:Fifty-three school counselors and administrators employed in middle and high school settings were surveyed regarding their thoughts about school districts working collaboratively with non-school mental health professionals to respond to the mental health needs of students. In addition, t..
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ramework (World Bank, 2001). However, there is increasing evidence that weak or absent public financial management functions and institutions are likely to negate any advantages that might be inherent in bringing public services "closer" to local communities.The underpinnings of public financial ..
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The entire telecommunication network according to network function is divided into three sections: switching, transmission,and access. Access to telecommunications business transparent to users, transmit specific, access to local switch and the user that the connection between the parts, usually ..