函证联系人身份核实面临的难题及其应对之策

中国注册会计师协会发布文件对函证控制程序进行了细化,要求注册会计师对邮寄发函联系人的身份进行核实,然而在落实该程序过程中遇到不少问题。文章采用案例分析法对此进行研究。研究发现,比较典型的问题有注册会计师收集不到证明材料,收集到的证明材料种类多核实难度大,被审计单位和被询证单位不配合等。这些问题源于注册会计师的重视程度不够,被审计单位合作不积极,被询证单位不愿提供资料等。针对这些问题,有关部门需要完善相关的监管制度,注册会计师应将联系人身份证明材料工作做全做细,被审计单位应加强配合,被询证单位应积极履行被询证义务,这样才能助力发函联系人身份的核实程序执行到位。

你真的会发催款函吗?

0前言自古欠账还钱,天经地义.但现实的社会中,总有欠款不还之人。若被欠钱已成既定事实,能做的也就只有催款了。一般而言,非诉催收手段主要包括电话、信函、上门三种,信函催收是非常重要的非诉催收手段,在实践中被信贷机构广泛采用.

深圳市:加强常态化建设 擦亮联络站品牌

2005年,深圳市建立首个人大代表社区联络站。2008年6月,人大代表社区联络站模式在深圳市全面推开。经过10多年不断探索和实践,人大代表社区联络站和代表联系点如今已经覆盖全市,2 000多名全国、省、市、区四级人大代表定期和不定期进站,采用接访走访、视察调研、立法联系、代表议事会以及参与民生微实事、民生项目票决、阳光预算进社区等方式发挥人大代表在基层治理中的作用。

探索建立人大代表建议办理工作评价机制的实践与思考——以深圳市坪山区为例

在庆祝全国人民代表大会成立60周年大会上,习近平总书记指出:'各级国家机关及其工作人员一定要为人民用权、为人民履职、为人民服务,把加强同人大代表和人民群众的联系作为对人民负责、受人民监督的重要内容,虚心听取人大代表、人民群众意见和建议,积极回应社会关切,自觉接受人民监督,认真改正工作中的缺点和错误'。

DISTURBANCE ATTENUATION FOR UNCERTAIN NONLINEAR CASCADED SYSTEMS

In present paper, the disturbance attenuation problem of uncertain nonlinear cascaded systems is studied. Based on the adding one power integrator technique and recursive design, a feedback controller that solves the disturbance attenuation problem is constructed for uncertain nonlinear cascaded systems with internal stability.

Correlation Functions of an Autonomous Stochastic System with Nonlinear Time Delays

The auto-correlation function and the cross-correlation of an autonomous stochastic system with nonlinear time-delayed feedback are investigated by using the stochastic simulation method. There are prominent differences be- tween the roles of quadratic time-delayed feedback and cubic time-delayed feedback on the correlations of an autonomous stochastic system. Under quadratic time-delayed feedback, the nonlinear time delay fails to improve the noisy state of the autonomous stochastic system, the auto-correlation decreases monotonously to zero, and the cross-correlation increases monotonously to zero with the decay time. Under cubic time-delayed feedback, the nonlinear time delay can improve the noisy state of the autonomous stochastic system; the auto-correlation and the cross-correlation show periodical oscillation and attenuation, finally tending to zero with the decay time. Comparing the correlations of the system between with nonfinear time-delayed feedback and linear time-delayed feedback, we find that nonlinear time-delayed feedback lowers the correlation strength of the autonomous stochastic system.

Effect of Transverse Correlation Function on the Thermodynamic Quantities of Ferromagnetic Systems

The effect of transverse correlation between spins on the thermodynamic properties of ferromagnetic systems is investigated in details. Qualitatively, at finite temperature the transverse correlation reflects the short-range interaction between spins, so that lowers the internal energy and consequently raises the free energy. It also means the introduction o[ some ordering, and hence lowers the entropy. It is depressed by the field which forces the spins to turn to the field direction, so that it decreases with the field when temperature is fixed. The low-temperature expansion of the energy shows that the inclusion of the transverse correlation at least partly considers the interaction between spin waves.