The audit objectives,audit objects,time scope and regions,audit methods,evaluation content,evaluation indicator system and common problems in the audit of mineral resources are studied.The audit objectives of mineral ...The audit objectives,audit objects,time scope and regions,audit methods,evaluation content,evaluation indicator system and common problems in the audit of mineral resources are studied.The audit objectives of mineral resources assets are initially clarified,and the audit objects and scope are defined;common audit methods and audit contents are summarized,and the evaluation indicator system is constructed;common problems in practice are summarized to provide reference for the audit work of mineral resource assets of leading cadres.展开更多
Water is the material basis of man＇s living. It cannot be substituted. In addition, it is the life line of agriculture even the national economy. However, water resources face very serious situation in our country. I...Water is the material basis of man＇s living. It cannot be substituted. In addition, it is the life line of agriculture even the national economy. However, water resources face very serious situation in our country. It is shown that wafer resources are in short and the water pollution is benumbing more and more serious day by day. The reason for the problem of water resources is the management problem of water resources. Besides. the per capita water resource is low because the population is increasingly serious. The industrialization of water resources is a new conception presented due to the deepening of the social labor division and the demands of the mitigating contradiction of water resources. This paper analyzes the present situation of water resources in our country and the reasons for the problems, It expounds the important significance of the industrialization of management of water resources. Then it puts forward some saggesnons for the management of the industry of water resources, and some measure to solve those problems.展开更多
The paper presents reviews of fundamental issues regarding valuation methodologies of mineral deposits: 1) recommended by mineral industry standards;2) used for disclosures in financial statements and 3) adopted in na...The paper presents reviews of fundamental issues regarding valuation methodologies of mineral deposits: 1) recommended by mineral industry standards;2) used for disclosures in financial statements and 3) adopted in national statistics. A discussion of historical developments of various regulations is supplemented by characteristics of key valuation methods. Differences and similarities are analysed and compared to current practices. A special attention is given to certain distinctive issues which are not shared by most of other types of assets like inclusion of decommissioning and rehabilitation costs or consequences of long duration of investment phase.展开更多
Ecological environment in China refers to the state of people’s living environment,which is mainly represented in soil erosion,garbage pollution,air pollution,noise pollution and so on.The basic situation of ecologic...Ecological environment in China refers to the state of people’s living environment,which is mainly represented in soil erosion,garbage pollution,air pollution,noise pollution and so on.The basic situation of ecological environment in China is that the governance capacity is far behind the speed of destruction,and the ecological deficit is gradually expanding.Excessive deforestation,indiscriminate reclamation,exceeding hunting,and random wild plants picking have been failed to be prohibited.Forest fires and pests and diseases are still very serious threats to forestry.In this paper,based on the generality of sustainable development,a systematic discussion was made to the framework theory of sustainable forestry development and sustainable forest management,followed by further exploration of forest resources and sustainable development.Moreover,based on the investigation on related concepts of forest resources,review of historic process of forest resources,and analysis on the grim situation of forest resources,some countermeasures were proposed to carry out the sustainable utilization of forest resources in China.展开更多
This study aims to analyze the influence of Human Resource Competence,Regulation,Information Technology,Reconciliation,and Internal Control System on Asset Management in Local Government Work Unit(abbreviated SKPD)of ...This study aims to analyze the influence of Human Resource Competence,Regulation,Information Technology,Reconciliation,and Internal Control System on Asset Management in Local Government Work Unit(abbreviated SKPD)of Central Java Provincial Government.This research is conducted because there is still record in the Final Report of Inspection by the Republic of Indonesia Audit Board(abbreviated BPK)concerning problem of asset management conducted by some SKPDs of Central Java Provincial Government,although in general the Local Government Financial Report of Central Java Province has got opinion“Reasonable Without Exception”.The data source of this research is primary data collected through interview method on asset management officers at the 48 SKPD in Central Java Provincial Government.Data analysis method used in this research is multiple regression analysis.This research finds that the Human Resource Competence,the Regulation,the Information Technology,the Reconciliation,and the Internal Control System have positive and significant effect on the Asset Management at the Local Government Work Unit of Central Java Provincial Government at level of significance 0.05.Ability to explain of the independent variables to the Asset Management variable is equal to 67.7%.展开更多
文摘The audit objectives,audit objects,time scope and regions,audit methods,evaluation content,evaluation indicator system and common problems in the audit of mineral resources are studied.The audit objectives of mineral resources assets are initially clarified,and the audit objects and scope are defined;common audit methods and audit contents are summarized,and the evaluation indicator system is constructed;common problems in practice are summarized to provide reference for the audit work of mineral resource assets of leading cadres.
文摘Water is the material basis of man＇s living. It cannot be substituted. In addition, it is the life line of agriculture even the national economy. However, water resources face very serious situation in our country. It is shown that wafer resources are in short and the water pollution is benumbing more and more serious day by day. The reason for the problem of water resources is the management problem of water resources. Besides. the per capita water resource is low because the population is increasingly serious. The industrialization of water resources is a new conception presented due to the deepening of the social labor division and the demands of the mitigating contradiction of water resources. This paper analyzes the present situation of water resources in our country and the reasons for the problems, It expounds the important significance of the industrialization of management of water resources. Then it puts forward some saggesnons for the management of the industry of water resources, and some measure to solve those problems.
文摘The paper presents reviews of fundamental issues regarding valuation methodologies of mineral deposits: 1) recommended by mineral industry standards;2) used for disclosures in financial statements and 3) adopted in national statistics. A discussion of historical developments of various regulations is supplemented by characteristics of key valuation methods. Differences and similarities are analysed and compared to current practices. A special attention is given to certain distinctive issues which are not shared by most of other types of assets like inclusion of decommissioning and rehabilitation costs or consequences of long duration of investment phase.
基金Project of Yangling Vocational and Technical College(BG2021002)。
文摘Ecological environment in China refers to the state of people’s living environment,which is mainly represented in soil erosion,garbage pollution,air pollution,noise pollution and so on.The basic situation of ecological environment in China is that the governance capacity is far behind the speed of destruction,and the ecological deficit is gradually expanding.Excessive deforestation,indiscriminate reclamation,exceeding hunting,and random wild plants picking have been failed to be prohibited.Forest fires and pests and diseases are still very serious threats to forestry.In this paper,based on the generality of sustainable development,a systematic discussion was made to the framework theory of sustainable forestry development and sustainable forest management,followed by further exploration of forest resources and sustainable development.Moreover,based on the investigation on related concepts of forest resources,review of historic process of forest resources,and analysis on the grim situation of forest resources,some countermeasures were proposed to carry out the sustainable utilization of forest resources in China.
文摘This study aims to analyze the influence of Human Resource Competence,Regulation,Information Technology,Reconciliation,and Internal Control System on Asset Management in Local Government Work Unit(abbreviated SKPD)of Central Java Provincial Government.This research is conducted because there is still record in the Final Report of Inspection by the Republic of Indonesia Audit Board(abbreviated BPK)concerning problem of asset management conducted by some SKPDs of Central Java Provincial Government,although in general the Local Government Financial Report of Central Java Province has got opinion“Reasonable Without Exception”.The data source of this research is primary data collected through interview method on asset management officers at the 48 SKPD in Central Java Provincial Government.Data analysis method used in this research is multiple regression analysis.This research finds that the Human Resource Competence,the Regulation,the Information Technology,the Reconciliation,and the Internal Control System have positive and significant effect on the Asset Management at the Local Government Work Unit of Central Java Provincial Government at level of significance 0.05.Ability to explain of the independent variables to the Asset Management variable is equal to 67.7%.
