期刊文献+
共找到2篇文章
< 1 >
每页显示 20 50 100
美国企业财务内部控制经济性测评方法研究
1
作者 饶荣辉 《现代商业》 2015年第21期256-257,共2页
美国证监会(SEC)对企业财务内部控制的监管十分严格,而内部控制的测评方法是一个财务管理的热点问题。如何采取经济性的测评方法来完成监管机构对企业财务报表中内部控制有效性的要求是上市公司所面临的巨大挑战之一。如果采取开源节流... 美国证监会(SEC)对企业财务内部控制的监管十分严格,而内部控制的测评方法是一个财务管理的热点问题。如何采取经济性的测评方法来完成监管机构对企业财务报表中内部控制有效性的要求是上市公司所面临的巨大挑战之一。如果采取开源节流的方法,既可以节省开支,提高内部控制的效率;也可以让外部注册会计师尽快进入角色,利用企业现有的会计资源,出具合格的内部控制评价报告。本文探讨了美国企业内部控制的经济性测评方法,为我国企业今后拓展美国资本市场的财务实践提供了积极的借鉴。 展开更多
关键词 财务管理 内部控制 会计资源 经济性测评 上市公司
下载PDF
Economic Impact of Higher Timber Truck Loads on Louisiana Bridges 被引量:1
2
作者 Aziz Saber 《Journal of Civil Engineering and Architecture》 2010年第10期1-8,共8页
Due to the limited amount of funds available for bridge inspection, maintenance and rehabilitation, the evaluation of load capacity for existing bridges is crucial to the Louisiana Department of Transportation and Dev... Due to the limited amount of funds available for bridge inspection, maintenance and rehabilitation, the evaluation of load capacity for existing bridges is crucial to the Louisiana Department of Transportation and Development. This paper includes the development of a methodology to assess the economic impact of overweight vehicles with permits, hauling Louisiana harvest products on state bridges. The proposed higher truck loads are applied on the existing bridges and their effects are determined using deterministic load capacity evaluations as well as reliability assessments. The target rehability level is derived from bridge structures designed to satisfy AASHTO Standard Design Specifications and also satisfy safe and adequate performance levels. The amount of harvest produced is used to select a representative sample of bridges to provide specific examples of expected changes in load ratings and safety levels. The bridges include simple and continuous span behavior. Strength and serviceability criteria are investigated under current legal loads and the expected changes, due to the proposed new weights, are determined. The results are used to assess the cost of crossing a bridge and the permit fees for the proposed truck weight regulation. 展开更多
关键词 Bridge GIRDER TRUCK load OVERWEIGHT strength SERVICEABILITY cost.
下载PDF
上一页 1 下一页 到第
使用帮助 返回顶部