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抓住国库审计 发现问题线索
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作者 师淑兰 《河北审计》 1999年第11期35-35,共1页
关键词 库审计 发现问题 财税部门 企业所得税 预算收支 交通局 营业税 手续费 税务部门 审查国
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日本严格管理在日中国人
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《海外求学》 2004年第2期6-6,共1页
关键词 日本 审查 留学 资格外活动
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日本留学签证大幅回升——中国学生入国许可率为62.5% 大大超过4月的26.5%
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《海外求学》 2004年第23期31-31,共1页
日本东方时报报道,日本各地入管局对日本语学校最近几个月的入国审查工作现已接近尾声。这次审查中国学生的入国许可率为62.5%,大大超出4月的26.5%。
关键词 日本 留学签证 留学生 许可率 留学 审查 语言学校
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三端微波器件专利申请态势分析
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作者 白志昀 赵学武 《电子知识产权》 CSSCI 2008年第8期58-61,66,共5页
对微波器件中的主要三端微波器件(包括HBT、HEMT、MESFET)在全球范围内的相关专利申请进行了统计,着重对主要申请人、申请国和审查国的专利申请分布进行了静态分析,并使用时间序列分析法对主要申请人、申请国和审查国历年的专利申请分... 对微波器件中的主要三端微波器件(包括HBT、HEMT、MESFET)在全球范围内的相关专利申请进行了统计,着重对主要申请人、申请国和审查国的专利申请分布进行了静态分析,并使用时间序列分析法对主要申请人、申请国和审查国历年的专利申请分布状况进行动态分析,最终给出了国内相关产业发展的建议。 展开更多
关键词 微波器件 专利申请人 申请 审查国
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从列宁的两张便条谈起
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作者 刘源 玉西 《四川统一战线》 2004年第7期18-18,共1页
1919年7月8日,列宁写给列·波·加米涅夫一张便条,要他为高尔基"准备一点劈柴"。 1921年6月25日,列宁写给米涅任斯基一张便条。
关键词 列宁 高尔基 便条 审查国 出版物 人民群众 专家 解决 准备 干部
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浅谈明朝的审计
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作者 卫永生 刘建俊 赵丽亚 《武汉财会》 1989年第6期46-46,共1页
明太祖朱元璋于公元1368年推翻了元朝,建立了明朝,到1644年明毅宗朱由检被清朝推翻;历经了近300年的明史。朱元璋在位(公元1368-1398年)期间,十分重视审计工作,明朝建国后,就沿袭唐宋之制设立比部,负责审计监督工作。到了公元1389年(明... 明太祖朱元璋于公元1368年推翻了元朝,建立了明朝,到1644年明毅宗朱由检被清朝推翻;历经了近300年的明史。朱元璋在位(公元1368-1398年)期间,十分重视审计工作,明朝建国后,就沿袭唐宋之制设立比部,负责审计监督工作。到了公元1389年(明洪武22年)取消比部,而将比部审计的职权从刑部划归户部,财审合一。朱元璋为了维护封建统治地位,于1373年令李善长制定《大明律》,1397年正式颁布。全文共480卷,分吏、户,礼、兵、刑、工六律。《明律》规定:审计的范围按块分工,即两京及十三道(即分省),重点是审查国库的粮谷,钱帛等物,一般要进行盘点对照。 展开更多
关键词 朱元璋 审计工作 明朝 李善长 朱由检 审查国 大明律 公元 户部
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对新职业教育法的要求
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作者 周太忠 《管理观察》 1995年第6期60-61,共2页
关键词 职业教育法 新职业 系统措施 拨款委员会 主要问题 成年人 专业化 优越性 优先顺序 审查国
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从列宁的两张便条谈起
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作者 刘源 玉西 《新长征》 2004年第20期47-47,共1页
一九一九年七月八日,列宁写给列·波·加米涅夫一张便条,要他为高尔基“准备一点儿劈柴”。一九二一年六月二十五日,列宁写给米涅任斯基另一张便条,要他给高尔基参加的审查国外出版物的专家委员会“拨两部小汽车”。列宁还在便... 一九一九年七月八日,列宁写给列·波·加米涅夫一张便条,要他为高尔基“准备一点儿劈柴”。一九二一年六月二十五日,列宁写给米涅任斯基另一张便条,要他给高尔基参加的审查国外出版物的专家委员会“拨两部小汽车”。列宁还在便条上特别强调:“希望你赶快想办法,利用您的权力,务必做到(可不是在纸上做到)。” 展开更多
关键词 列宁 高尔基 专家委员会 审查国 关心群众生活 优良传统和作风 知识分子 出版物 小汽车 人民委员会
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谈谈党政机关领导干部离任审计的重点和方法
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作者 凌海 《审计与理财》 1998年第5期14-14,共1页
谈谈党政机关领导干部离任审计的重点和方法凌海加强党政机关领导干部的离任审计,有利于全面考核和正确评价领导干部,有利于加强对领导干部的监督管理,有利于促进领导干部的廉洁勤政。为了更好地发挥审计工作在干部监督管理和党风廉... 谈谈党政机关领导干部离任审计的重点和方法凌海加强党政机关领导干部的离任审计,有利于全面考核和正确评价领导干部,有利于加强对领导干部的监督管理,有利于促进领导干部的廉洁勤政。为了更好地发挥审计工作在干部监督管理和党风廉政建设中的重要作用,笔者就党政机关... 展开更多
关键词 领导干部 离任审计 党政机关 财务管理 重点和方法 合法性审计 账户审计 预算外收入 “小金库” 审查国
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Review of research on sonar imaging technology in China 被引量:1
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作者 郭海涛 李仁萍 +1 位作者 徐丰 刘丽媛 《Chinese Journal of Oceanology and Limnology》 SCIE CAS CSCD 2013年第6期1329-1337,共9页
Over the past 20 years,sonar imaging technology particularly for the high-technology sector has been a focus of research,in which many developed countries,especially those with coast lines,have been competing with eac... Over the past 20 years,sonar imaging technology particularly for the high-technology sector has been a focus of research,in which many developed countries,especially those with coast lines,have been competing with each other.It has seen a rapid development with increasing widespread applications that has played an important and irreplaceable role in underwater exploration with great prospects for social,economic,scientific,and military benefits.The fundamental techniques underlying sonar imaging,including multi-beamforming,synthetic-aperture and inverse synthetic-aperture sonar,acoustic lensing,and acoustical holography,are described in this paper.This is followed by a comprehensive and systematic review on the advantages and disadvantages of these imaging techniques,applicability conditions,development trends,new ideas,new methods,and improvements in old methods over recent years with an emphasis on the situation in China,along with a bold and constructive prediction to some development characteristics of sonar imaging technology in the near future in China.The perspectives presented in this paper are offered with the idea of providing some degree of guidance and promotion of research on sonar imaging technology. 展开更多
关键词 sonar imaging BEAMFORMING synthetic aperture acoustic lens acoustic holography
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Review on Quantitative Research Methods of Regional Sustainable Development in China
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作者 Zhang Jinping Qin Yaochen Zhang Erxun 《Chinese Journal of Population,Resources and Environment》 2010年第3期44-53,共10页
Since the 1990s, with the in-depth study and understanding of sustainable development, quantitative study of regional sustainable development (RSD) was increasingly hot in China. Based on quantitative study of RSD fro... Since the 1990s, with the in-depth study and understanding of sustainable development, quantitative study of regional sustainable development (RSD) was increasingly hot in China. Based on quantitative study of RSD from Core Periodical in China National Knowledge Infrastructure (1992–2008), statistical analysis on the annual distribution, periodicals distribution and changes of the distribution were made. And from perspectives of social–economic, ecological, systematic and emerging methods, the course, problems and trends of the quantitative study methods on RSD were examined and analyzed to get a clear summary. By the review, the context on the quantitative study of RSD was to be clarified. The study also showed that, primarily, fields involving quantitative study are expanding; second, big progresses and constant development have been made on the systematic method gradually sophisticated, the flourishing ecological method and emerging new methods in the context of cross and integration which has made complex integrated systems a more satisfactory solution; third, the method system has been more multi-angled, and the clues of independent innovation have been observed despite the fact that the introduction of imported method is the main trend. Although many problems exist, multi-scale study, dynamic timeseries study and inter-regional comparative study will be further exploited and increasingly carried out with the progress of spatial information technology, which would boost the development and application of new methods in RSD study. 展开更多
关键词 regional sustainable development quantitative research models systematic methods ecological methods
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Reverse Logistics Related to Waste Management with Emphasis on Developing CountriesmA Review Paper
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作者 Joel R. Kinobe Girma Gebresenbet Bjōm Vinneràs 《Journal of Environmental Science and Engineering(B)》 2012年第9期1104-1118,共15页
This paper provides an overview of the state of art of reverse logistics and current status of waste management problems with special emphasis on developing countries. Logistics activities have been practiced and play... This paper provides an overview of the state of art of reverse logistics and current status of waste management problems with special emphasis on developing countries. Logistics activities have been practiced and played a fundamental role in the global economic development for over 5,000 years. It has then been transformed into different logistics branches and elaborates the emergency of reverse logistics as one of the most important. The paper presents the evolution of logistics into reverse logistics and how it relates to waste management both in the developed and developing world. Reverse logistics is a relatively new phenomenon in the research area which is mainly referring to damaged goods, the take back of products that should be returned to the manufacturers or distributors. Reverse logistics is relatively more practiced in an organized way in the developed world than in the developing countries in that the latter provided less value additions on reversed products. 展开更多
关键词 LOGISTICS reverse logistics WASTE waste management RECYCLING Uganda.
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The review and prospect of neutron radiography in China
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作者 Tang Bin Mo Dawei +3 位作者 Huo Heyong Wu Yang Liu Bin Sun Yong 《Engineering Sciences》 EI 2009年第4期68-75,共8页
Neutron radiography is one of radiography non-destructive testing.It is a valuable complementary of X and γ rays radiography.The present status and history of neutron radiography in China was described briefly,facili... Neutron radiography is one of radiography non-destructive testing.It is a valuable complementary of X and γ rays radiography.The present status and history of neutron radiography in China was described briefly,facilities of neutron radiography and their development were introduced in this paper. 展开更多
关键词 China neutron radiography non-destructive testing HISTORY DEVELOPMENT
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A Review of Chemical Industry Wastewater Treatment
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作者 Wei XIA 《International Journal of Technology Management》 2015年第3期107-109,共3页
With the development of China' s industry, the domestic industrial parks greatly emerge and thus give rise to the diversity of pollutants in chemical wastewater. In this paper, the main sources of China' s chemical ... With the development of China' s industry, the domestic industrial parks greatly emerge and thus give rise to the diversity of pollutants in chemical wastewater. In this paper, the main sources of China' s chemical industry wastewater, main pollutants types and the wastewater characteristics of the chemical industry' s different branches are introduced, the related technologies and methods mainly applied to chemical industry wastewater treatment at home and abroad are analyzed and the application of different chemical wastewater treatment process is explained, and also all sorts of treatment technologies, methods, and processes are reviewed, and finally the study achievements and problems of all technol^ogies are concluded. 展开更多
关键词 chemical wastewater treatment technologies PROBLEM
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A review of genus Nuchequula(Teleostei:Leiognathidae) with the description of a new record from Chinese waters
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作者 吴仁协 刘静 颜云榕 《Chinese Journal of Oceanology and Limnology》 SCIE CAS CSCD 2010年第6期1166-1172,共7页
We collected leiognathid fishes from the Hainan Island and Beibu Gulf between November 2007 and December 2008.Ten of these specimens were identified as Nuchequula blochii (Valenciennes 1835),which is the first record ... We collected leiognathid fishes from the Hainan Island and Beibu Gulf between November 2007 and December 2008.Ten of these specimens were identified as Nuchequula blochii (Valenciennes 1835),which is the first record of this species in China's waters.These specimens are distinguished by the combination of these characteristics:breast fully scaled,cheek naked,anteroventral profile of the lower jaw almost straight,a conspicuous dark blotch distally on the anterior part of spinous portion of dorsal fin,a yellow blotch distally on posterior part of spinous portion of dorsal fin,and a dark blotch on nape.This paper reviews the genus Nuchequula and describes three species that occur in China's waters. 展开更多
关键词 LEIOGNATHIDAE Nuchequula new record Chinese waters
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Review of International Accounting Standards Board (IASB) Proposed New Conceptual Framework: Discussion Paper (DP/2013/1)
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作者 Zivanai Mazhambe 《Journal of Modern Accounting and Auditing》 2014年第8期835-845,共11页
The International Accounting Standards Board (IASB) is one of the largest independent accounting standard setters whose publications, International Financial Reporting Standards (IFRSs), have revolutionalized the ... The International Accounting Standards Board (IASB) is one of the largest independent accounting standard setters whose publications, International Financial Reporting Standards (IFRSs), have revolutionalized the accounting profession, investors, finance providers, and the entire accounting information stakeholder community. The conceptual frameworks are the theoretical accounting bases that are constituted by a set of principles that underlie as a bedrock foundation cornerstone for the development and updating of IFRSs. The existing conceptual frameworks were issued by IASB in 2010, after long years of protracted and wide consultation and joint project with the biggest American standard setter Financial Accounting Standards Board (FASB). In year 2013, the IASB embarked on a solo project to update the conceptual framework and issued a discussion paper (DP/2013/1) to its users and stakeholder community for comments. The methodology used in this study of an extensive review of literature (secondary/primary) from the discussion paper, existing conceptual framework, and comment letters from investors, accounting, insurance, and international audit firms has been manipulated. The findings revealed that the existing conceptual framework has opposing objectives especially that of decision usefulness (future-oriented information) and concepts of "prudence and stewardship/accountability", which are deeply embedded within the framework as subsumed, but their prominence has been overshadowed and watered down by not identifying them as objectives. The finding also revealed that almost all public accounting and audit firms are advocating not only for the reinstatement of the "prudence and stewardship/accountability" but also for a clear definition of recognition, de-recognition, and measurement of statement of financial position elements (assets and liabilities) and also elements of the comprehensive income statement (revenues and expenses), which have seriously compromised investors, public accounting profession, learning/teaching of a framework-based understanding, and the entire IFRS user stakeholder community. A recommendation for further studying the abandoned joint IASB/FASB project should be investigated in the best interest of international accounting standards convergence. 展开更多
关键词 International Accounting Standards Board (IASB) discussion paper (DP/2013/1) PRUDENCE STEWARDSHIP conceptual framework
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Soil Contamination due to Activities: A Review with E-Waste Disposal and Recycling Special Focus on China 被引量:3
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作者 ZHANG Wei-Hua WU Ying-Xini M. O. SIMONNOT 《Pedosphere》 SCIE CAS CSCD 2012年第4期434-455,共22页
This paper presents a review of soil contamination resulting from e-waste recycling activities, with a special focus on China, where many data have been collected for a decade. Soils in the e-waste areas are often con... This paper presents a review of soil contamination resulting from e-waste recycling activities, with a special focus on China, where many data have been collected for a decade. Soils in the e-waste areas are often contaminated by heavy metals and organic compounds, mainly polycyclic aromatic hydrocarbons (PAHs), polybrominated diphenyl ethers (PBDEs), polychlorinated and polybrominated biphenyls (PCBs and PBBs), dechlorane plus (DP), hexabromocyclododecanes (HBCDs), polychlorinated and polybrominated dibenzo- p-dioxins (PCDDs and PBDDs), and polychlorinated and polybrominated dibenzofurans (PCDFs and PBDFs), while other compounds, not systematically monitored, can be found as well. Pollutants are generally present in mixtures, so pollution situations are complex and diversified with a gradient of contamination from agricultural soils to hot spots at e-waste sites and mainly in open burning areas. It has been proved that pollutants were transferred to the food chain via rice in China, and that the population was threatened since high levels of various pollutants were detected in blood, placentas, hair, etc., of residents of e-waste sites. Eventually, soil remediation techniques are reviewed. Although there are many available techniques devoted to heavy metals and persistent organic pollutants, the current techniques for the e-waste sites, where these contaminants coexist, are very sparse. Phytoremediation has been investigated and co-cropping appears as a promising approach for the slightly contaminated agricultural soils. In some cases, different remediation techniques should be combined or trained, while the influence of coexisting contaminants and the removal sequence of contaminants should be considered. In hot spots, physical and chemical techniques should be used to reduce high pollution levels to prevent further pollutant dissemination. This review highlights the urgent needs for 1) characterization of pollution status in all the countries where e-wastes are recycled, 2) research on fate and toxicity of pollutant mixtures, and 3) development of combined techniques and strategies to remediate agricultural fields and hot spots of pollution. 展开更多
关键词 co-cropping heavy metals organic compounds POLLUTION REMEDIATION
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