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(一)會(huì)計(jì)造假的含義 會(huì)計(jì)造假可分為會(huì)計(jì)信息的有意造假和會(huì)計(jì)信息的無(wú)意失實(shí)。本文主要涉及會(huì)計(jì)信息的有意造假,它是指會(huì)計(jì)活動(dòng)中當(dāng)事人.事前經(jīng)過安排,故意以欺詐、舞弊等手段.偽造、變?cè)焯摷贂?huì)計(jì)信息,使會(huì)計(jì)信息歪曲反映經(jīng)濟(jì)活動(dòng)和會(huì)計(jì)事項(xiàng).以此達(dá)到特定利益的集團(tuán)或個(gè)人的不正當(dāng)違法犯罪行為! (二)會(huì)計(jì)造..
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摘要 本文開發(fā)了一個(gè)多層次的理論模型,以環(huán)境會(huì)計(jì)和報(bào)告(嚴(yán)重的環(huán)境危險(xiǎn);企業(yè)社會(huì)責(zé)任;新行業(yè)之間的關(guān)系和環(huán)境;測(cè)量行業(yè)的影響,并披露和報(bào)告的影響)。這一理論模型有八個(gè)前提。它開始與基本前提,環(huán)境變化使地球處于危險(xiǎn)之中。鑒于工業(yè)有很大影響的環(huán)境和社會(huì)合法行業(yè)認(rèn)為有義務(wù)采取行動(dòng)。作為目前形勢(shì)似乎把地..
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Abstract: this article from the four aspects of RMB exchange rate policy, that in the past five years, China's trade imbalances and exchange rate system is getting worse and worse, no sign of improvement; The existing international organization for its members though exchange rate policies are cl..
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With the deepening of China’s economic reform, small and medium sized enterprises (SMEs)are starting to gain tremendous economic momentum and play an increasingly irreplaceable role in China’s century-long bid for economic resurgence. In 1999, according to the Chinese Economic and Trade Committ..
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SUMMARYIn Woerden, a small town in the west of the Netherlands, a railway fly-over has been builtwhere two railway tracks meet. The fly-over consists of a single-track viaduct. This has alength of 438.5 m. The crossing angle is 10 degrees. At the fly-over site the viaduct is suspended from a pylo..
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Stock option incentive plan will soon be available to state-owned enterprise executives, but will it lead to greater prosperity or new problems? A trailblazing new scheme to infuse state-owned enterprises (SOEs) with incentive stock options is under way. It’s a plan that may bolster company perf..
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Abstract:Fifty-three school counselors and administrators employed in middle and high school settings were surveyed regarding their thoughts about school districts working collaboratively with non-school mental health professionals to respond to the mental health needs of students. In addition, t..
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ramework (World Bank, 2001). However, there is increasing evidence that weak or absent public financial management functions and institutions are likely to negate any advantages that might be inherent in bringing public services "closer" to local communities.The underpinnings of public financial ..
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The entire telecommunication network according to network function is divided into three sections: switching, transmission,and access. Access to telecommunications business transparent to users, transmit specific, access to local switch and the user that the connection between the parts, usually ..