高丽四介松都治簿法会计册比较研究

高丽四介松都治簿法不仅有最早的记账程序,还有独树一帜的"会计册"。会计册不仅具有试算表的功能,还具有总簿、决算表和会计报表底稿的功能。无论从时间上,还是从技术上看,在当时都处于领先地位。

古高丽的会计册——四介松都治簿法研究之一

尹根镐著《韩国会计史研究》研究古高丽起源于11-12世纪的"四介松都治簿法"。本文在介绍其记账原理的基础上,着重介绍会计册。会计册包括资产负债计算和损益计算,开资产负债表和损益表之先河。

刘仲藜会长赴江苏调研贯彻落实国办56号文件和注册会计师行业发展情况

5月17—21日，刘仲藜会长赴江苏就贯彻落实国办56号文件和注册会计师行业发展情况进行调研。中注协秘书长陈毓圭，江苏省财政厅党组副书记、副厅长江建平，江苏省注协会长施学道、秘书长张明达陪同调研。期间，刘仲藜会长实地考察了连云港、宿迁、盐城三地经济社会发展情况，听取了当地领导关于经济社会发展、财政工作和注册会计师行业发展的汇报，并在事务所进行了实地考察。

“立此”足以“存照”

中国脱贫攻坚之后,应当为这段历史留点什么。因为中国的脱贫攻坚书写了人类减贫史上的伟大史诗。湖南人民出版社出版的《立此存照:十八洞村精准扶贫档案实录》旨在为这场举世瞩目、彪炳千秋的“人类减贫的中国实践”存史画像立传。以绝对真实为基础。该书采用图片和数据“说话”,主体部分撷取十八洞村24户扶贫档案,没做任何改动,从这个角度上看,该书是一本名副其实的“写真集”“会计册”。

Kinetic Rate Constant of Liquid Drainage from Colloidal Gas Aphrons

A kinetic model fitted by the empirical equation has been proposed to describe the liquid drainage behavior. Rate constants （kd） of liquid drainage equation could be obtained from the above empirical equation. In this paper, the stability of the colloidal gas aphrons （CGAs）, the effect of concentrations of sodium dodecyl benzene sulphate （SDBS）, dodecyl trimethylammonium bromide （HTAB） and polyoxyethylene sorbitol anhydride monolaurate（Tween-20）, temperature, stirring speed, stirring time, and various kinds of salts on the kd of liquid drainage are further investigated. The results show that the Arrhenius equation can be successfully used to describe the relation between kd arid absolute temperature （T）, and concentrations of surfactants, stirring speed, stirring time and salinities also have great effect on the kd. At last, the CGAs drainage mechanism is explained from analysis of the rate of liquid drainage as a function of time.

Does ownership structure matter when CPA deciding types of audit opinions

Ownership structure is one of the most important and basic corporate governance characteristics. Thus, does the ownership structure of a firm have an effect on the type of audit opinion it receives from CPA？ This paper uses a sample including 1246 non-financial listed companies from China A-share market in 2003. Empirical results show： for listed firms, external auditor＇s propensity to qualify is lower with lower proportion of public shares, or with higher concentration of shares at a marginal significant level. However, the proportions of state-owned shares and institutional shares have no significant effects on audit opinions. A possible explanation is that the ownership structure influences risk awareness and negotiation power of audit firms, influences negotiation power of clients, and then ultimately influences auditors＇ reporting decision and audit opinions. The potential policy implication is： a more dispersed ownership structure and/or a higher proportion of public shares are preferable for higher audit reporting conservatism and audit quality in China.

From Credit Fraud to Meaningful Recovery： The Role of Credit Rating Agencies and How Auditors Might Be Affected by the Dodd-Frank Act

The way investors, banks and constituents rely on rating agencies will drastically change with the implementation of the Dodd-Frank Act. The historical background of rating agencies including potential changes in the process of issuing their reports after the Dodd-Frank act is explored by the authors. CPAs （Certified Public Accountant） audit the financial statements of Securities and Exchange Commission [SEC] regulated issuers and are subject to the provisions of the Dodd-Frank act. Accountants may have new potential liabilities with clients that rely on credit agencies representations in financial statements. Analysis is made and conclusions are drawn on the effects of new credit rating agency responsibilities and that of auditors.

CPA Pass Rates in Texas： A 12-Year Analysis

This research examines the CPA exam pass rates for higher education institutions in Texas. An investigation related to the top schools and AACSB accreditation is conducted as well as analyses related to public vs. private schools, area of the state where the institution is located, and University Systems. The results reflect impressive pass rates by University of Texas at Austin and Texas A＆M University at College Station in terms of both number of students taking the exam and the percentage passing it. There was a significant CPA rate lead with private universities only when the two outstanding public universities were omitted from the analysis. The research also found significant differences in terms of areas of the state as well as university systems. The analysis and the findings are very important to students with CPA exam success as their academic primary goal with their university education, the educational institutions preparing the students, and society as a whole. The fmdings may help guide both the universities and the students to better success with the exam as well as perhaps help taxpayers and legislators know how well tax money is being spent in this area.

Performance on the 2011 Certified Public Accountant （CPA） Examination for Large, Middle, and Small Historically Black Colleges and Universities （HBCUs）

There are over 100 historically black colleges and universities （HBCUs） in the United States. The majority of these HBCUs are located in the southeast section of the United States. HBCUs are a major supplier of certified public accountants （CPAs） to the profession. Therefore, the performance of candidates from HBCUs should be of interest to various constituents including educators, employers, parents, students, and other stakeholders. The purpose of this paper is to provide statistical performance on the 2011 CPA examination for large, middle, and small HBCUs based upon the number of testing events taken. Taking a testing event is not the same as passing a testing event. This was the dichotomy between quantity and quality of HBCUs＇ performances. For large HBCUs, Morehouse University, North Carolina Agricultural and Technical State University （NC A＆T）, and Tennessee State University （TSU） were cited. For middle HBCUs, Albany State University, Norfolk State University （NSU）, and North Carolina Central University （NCCU） were cited. For small HBCUs, Alcorn State University, Fisk University, and University of Maryland Eastern Shore （UMES） were cited. The dichotomy between quantity and quality is real.

The Rush to IFRS： Practice Vs Academe, Is the Need to Change the CPA Exam Genuine？

In October 2010, the American Institute of Certified Public Accountants [AICPA] announced that the CPA （Certified Public Accountant） examination would be changed to include International Financial Reporting Standards （IFRS）. A reason given for this change was the supposed importance given to IFRS knowledge in the latest practice analysis. This paper examines this practice analysis as well as a review by graduate students of some accounting textbooks. The conclusion given by the students, other academic research and the practice analysis is that US is not prepared to immediately make this change.

Melanotic medullary carcinoma of thyroid:a case report

Melanotic medullary carcinoma is extremely rare. We described a 35-year-old man who was found swelling in the left neck accidently, and no clinic evidences. A left total and right subtotal thyroidectomy and neck lymph nodes dissection were done. Lymph nodes metastasis was not shown. Postoperative of four months, computerized tomography scan liver showed multiple focal lesion. Microscopic examination showed that abundant melanin pigmentation was observed in many of tumor cells. Tumor cells were diffusely immunopositive for vimentin, CK, CgA, syn, CEA, Calcitonin, HMB45, S-100 and negative for TG, TTF-1. Melanotic medullary carcinoma is very rare. It is necessary to report more cases for exact biological behavior and prognosis.

A Glance for Mexico CPA Auditing Market in the Era of Rapid Changes

The technological revolution moves recording and analysis activities that were traditionally professional performance lines of activities focused to high operational content, but now are being met largely by integrated computer systems. The scientific and technological progress, growth and internationalization of markets, processors are processes in which the accounting profession plays a leading role. This paper aims to review the interrelated subjects in the era of public accounting and also its background comes as we

A Study of the Factors Affecting Choice of the Accounting Profession

An accounting professional is called a ＂Certified Public Accountant Financial Advisor （CPAFA）＂ in Turkey and the profession has a notable status in the country. Individuals choosing this profession have to complete a minimum 3-year internship program before becoming members of this profession. They have to pass an exam both to start and finish the internship program. The profession and the reasons for choosing it are highly significant issues. Therefore, the present study was conducted to investigate the factors directing the professional choices of prospective individuals who wish to be CPAFAs and the significance of such factors. Along with these objectives, a nation-wide study was conducted on candidates who took the CPAFA internship exam in periods of 2012-3, 2013-1, and 2013-2 （three periods）. The factors affecting candidates＇ choices to be an accountant professional were gathered under five groups. The factors ＂influence of immediate surroundings＂, ＂prestigious social status of the profession＂, ＂high life-long income potential＂, ＂flexible working hours＂, and ＂future guarantee of the profession＂ had higher factor loadings than other factors.

Double Charm Decays of B Mesons in mSUGRA Model

Based on the low energy effective Hamiltonian with naive factorization, we calculate the branching ratios （BRs） and CP asymmetries （CPAs） for the twenty three double charm decays B/B8 → D（＊）D（＊） in both the standard （s） （s） model （SM） and the minimal supergravity （mSUGRA） model. Within the considered parameter space, we find that （a） the theoretical predictions for the BRs, CPAs and the polarization fractions in the SM and the mSUGRA model are all consistent with the currently available data within ±2σ errors; （b） For all the considered decays, the supersymmetric contributions in the mSUGRA model are very small, less than 7% numerically. It may be difficult to observe so small SUSY contributions even at LHC.

The Influence of Government Regulation on Audit Quality

＂Independent Audit basic norms＂ pointed out independent audit is the CPA entrusted by law, to be conduct an independent review of the accounting statements and related information and issue the audit opinion.＂ In the stock market, an independent audit is an important means to achieve fair presentation of financial statements by SFC-authorized accounting firm to conduct an independent audit of listed companies. In the open accounting services market, the independent audit is the most occupied audit resources, the most important business, and therefore the business is also subject to severe supervision of the SFC. Its value lies in perform forensic of the financial statements information of listed companies, and the higher the quality, the more it can reduce the risk of material misstatement of the financial statements, which is the need to strengthen and improve audit quality. Our independent audit market originated in the 1980s, along with the reform and opening up, China＇s economy is experiencing rapid growth, the demand for high quality audit increasingly enhanced. Audit activities have the nature of external and information asymmetry. External audit refers to it have an impact to investors, government departments and the other public stakeholders. Information asymmetry refers to the information asymmetry between the auditor and the audited entity, but due to the presence of asymmetric information and other reasons, the interests of stakeholders will be hurt by false information Government regulation as a model audit industry control, either in foreign or domestic, have played an irreplaceable role, especially in the socialism of China, plays a leading role. For example, when Enron bankruptcy United States speedly issue SOX in 2002 to strengthen the role of government regulation, effectively preventing the conspiracy of the CPA and the audited entity and improve audit quality. Visiblely, the role of government regulation in the audit market is very important.

加强基础管理 坚持品牌效应

上海立信会计帐册纸品公司创建于1937年，是中国会计用品事业的发源地，也是当今国内规模较大的立信会计帐册簿本制造和会计用品开发的主要生产基地。

A terawatt Nd:glass chirped pulse amplification laser system seeded by two order optical parametric amplification

We present the performance of a high-power Nd:glass laser system,which produces a 1.1 J,250 fs,7.3 nm broadband laser pulse based on the combination of optical parametric amplification(OPA) and chirped pulse amplification(CPA).The two-stage OPA provides broadband seed pulses for the three-stage Nd:glass amplifiers based on the technology of CPA.Compared to the conventional oscillator seed source,the most important advantage of such a seed source supplied by the two-stage OPA is that it possesses the capacities of broad bandwidth and high energy.