就“快速酿醋”、“特鲜酱油”答《专业户》读者

《专业户》杂志编辑部:自贵刊发表拙文《快速酿醋新技术》(2001年10期)和《快速生产特鲜酱油》(2002年12期)后,先后有不少朋友函电联系,有的还上门问询。由于时间关系,无法一一回复,现特通过《专业户》杂志就有关问题一并说明。(一)快速酿醋。(1)这是一种液态速酿工艺,其原理是在醋化器(即市场上的所谓“酿醋机”)内,充装部分填充物,以附着并繁殖醋酸菌,下部盛贮酒(醋)

农业职中师生欢迎《专业户》

去年，我们安阳县第一职业高中阅览室订有几本《专业户》杂志，同学们阅读后，你传我，我传你，一时成了大家最喜爱的杂志，有的还拿着笔记本，抄呀，记呀，到了开饭时间还不舍得离开，同学们一致称赞，《专业户》真好，很实用！“为此，今年订阅数猛增到二三十份儿，几乎每班都有几个学生订阅。

与时俱进奔小康 贺《专业户》走向《小康生活》

金猴腾空去，雄鸡报晓来。值此辞旧迎新之际，由《专业户》杂志改版的《小康生活》正式面世。从《专业户》到《小康生活》，我们跨越了一个时代。如春华秋实，旧雨新知如期而至，令人欢欣鼓舞，相信读者捧读之后，一定与我有同感，日“开卷有益”。

我的“e”网致富经

我是河北省馆陶县王桥乡西留庄村一位普通的农家女。几年来,我通过互联网,靠养苍蝇走上了一条生态种养致富路。我创办的中国苍蝇网目前是全国首家介绍苍蝇养殖的专业性网站。自从《村委主任》《中国农村科技》《专业户》《致富天地》《大众科技报》等媒体介绍了我创办苍蝇农场和中国苍蝇网的事迹后，接到全国各地很多来电、来信，甚至来人学习取经。我愿意与全国的农民朋友共享我靠“e”网致富的一些体会。

新年告读者

1994年开始了，这是《专业户》杂志自84年8月剖刊以来第十个年头。真可谓十年艰辛、十年教训，本该好好纪念一番的，但鉴于人力、物力、财力等主客观条件的限制，更由于本刊一贯坚持“务实”方针，从不搞花架子，不做表面文章，所以还是堤定以充实内容，改进版面、提高办刊和服务质量作为创刊十周年最实在的纪念。

剽窃文章应当曝光

《专业户》编辑部: 读罢贵刊2004年第3期上刊登的安徽省淮南市潘集镇朱庄王怀成写的《魔芋豆腐的制作法》一文,纯属一篇剽窃之作,这完全是抄袭我写的《魔芋豆腐的制作法》一文。我写的《魔芋豆腐的制作法》一文曾先后被多家报刊转载,比如:《陕西科技报》1997年1月18日3版、《科技信息快报》

我的几点建议

编辑同志: 《专业户》杂志我长期订阅,很感兴趣。对刊物上的种、养、加等技术,通过实验有的成功,也有失败。我在实践中认识到我们农民的科学基础知识太差,处于农业文化的低水平,一般农民都是土生土长。

An Exploratory Study Into the Implementation of Management Accounting Changes in Australia

This paper is an exploratory study which investigates the introduction and implementation of management accounting changes in Australia. The study first examines the introduction of relatively new management accounting techniques in professional journals, conferences, workshops, and professional development programs over a four-year period in Australia. These are among the main sources of transferring information on cost and management accounting changes to potential users in Australia. The purpose of such a study is to get a clear picture of the scope and extent of recently developed cost and management accounting techniques introduced to practitioners in Australia. By identifying the major management accounting changes and developments faced by organizations, the study then investigates the extent of implementations of such changes in practice. The study further explores the hindering and facilitating factors contributing to the implementation of new management accounting changes in organizations.

Use of Facility Management as a Competitive Advantage in the Organizational Environment

Facility management has been widely used in corporations during the last decade and has undergone major changes. Some companies have decided to no longer outsource such services, managing more closely and assertively with a focus on cost reduction and delivery quality. At this point, there are many difficulties in the implementation of a structured maintenance, which results in generating effort, costs and delay in servicing internal customers. Currently, there are very few specialized courses in facility management in Brazil. The search for skills has become increasingly important taking into account increasingly competitive markets. The main objective of this article is to show the importance and the challenges of a good facility management, the impact on the Core business of the company and the risks of an implementation without well-defined processes.