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虚法会计甚“高明” 追踪审计现原形——一起贪污案审计记
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作者 刘年和 《中国审计信息与方法》 1999年第2期44-44,共1页
我们对某乡企业管理办公室进行审计调查时,查出该办会计黄某贪污公款13000元。此案贪污金额虽不算多,但手法独特,巧妙。发现疑点该单位会计业务量不大。负责对专项资金支出情况审计的审计员,先核对“专项资金”总帐,用上年结... 我们对某乡企业管理办公室进行审计调查时,查出该办会计黄某贪污公款13000元。此案贪污金额虽不算多,但手法独特,巧妙。发现疑点该单位会计业务量不大。负责对专项资金支出情况审计的审计员,先核对“专项资金”总帐,用上年结存额加本年收方发生额合计减年末余额... 展开更多
关键词 追踪审计 “高明” 贪污案 库存现金 会计档案 继续审计 帐户结帐 银行存款 审计人员 明细帐
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会计手段甚“高明” 追踪审计现原形——一起贪污案审计记
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作者 刘和年 《审计与理财》 1999年第2期33-,32,共2页
我们对某乡企业管理办公室进行审计调查时,查出该办会计黄某利用十分隐蔽的手法贪污公款13000元。此案贪污金额并不很大,但手法独特、巧妙。现介绍给审计界同仁,希望能有所启迪,在审计实务中引起重视。发现疑点该单位会计业务... 我们对某乡企业管理办公室进行审计调查时,查出该办会计黄某利用十分隐蔽的手法贪污公款13000元。此案贪污金额并不很大,但手法独特、巧妙。现介绍给审计界同仁,希望能有所启迪,在审计实务中引起重视。发现疑点该单位会计业务量不大。分工负责对专项资金支出情况... 展开更多
关键词 追踪审计 会计手段 “高明” 贪污案 库存现金 继续审计 银行存款 明细账 审计人员 会计报表
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如此“高明”会计
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作者 管林才 《审计理论与实践》 1996年第9期32-32,共1页
如此“高明”会计管林才去年我们审计某空壳村财务时,在93年9-12月153号记帐凭证里的原始凭证中,发现该村借甲、乙两个人的高利债本金各3000元,翻遍整个借款明细分类帐,也找不到甲、乙的户头,但从帐簿的"记帐凭证栏... 如此“高明”会计管林才去年我们审计某空壳村财务时,在93年9-12月153号记帐凭证里的原始凭证中,发现该村借甲、乙两个人的高利债本金各3000元,翻遍整个借款明细分类帐,也找不到甲、乙的户头,但从帐簿的"记帐凭证栏"上发现第12、48页上有153号... 展开更多
关键词 “高明” 明细分类帐 暂收款 记帐凭证 会计人员 计划生育 教育捐款 原始凭证 内部往来 科目明细帐
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补论秦可卿之死数事
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作者 张良皋 《华中科技大学学报(社会科学版)》 CSSCI 1995年第3期85-89,共5页
补论秦可卿之死数事张良皋一、死因述闻俞平伯先生《论秦可卿之死》一文,得可卿死狱,如老吏断狱、烛照犀分,无可逃诿。但对可卿死因,俞先生未予深论,于世人之读懂可卿,尚嫌教言未尽。今按,《戚序本》第十回末尾《总批》极具价值... 补论秦可卿之死数事张良皋一、死因述闻俞平伯先生《论秦可卿之死》一文,得可卿死狱,如老吏断狱、烛照犀分,无可逃诿。但对可卿死因,俞先生未予深论,于世人之读懂可卿,尚嫌教言未尽。今按,《戚序本》第十回末尾《总批》极具价值,值得再读:欲速可卿之死,故先有恶... 展开更多
关键词 秦可卿 曹雪芹 天香楼 凤姐 尤氏 秦氏 冯紫英 宝玉 警幻仙姑 “高明”
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当心你的“大哥大”密码
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作者 谢宏章 《职业教育研究》 1994年第9期41-41,共1页
五花八门的移动通僵网络,特别是以“大哥大”为代表的蜂窝电话系统,由于传递迅速,携带方便,备受消费者垂青。美中不足的是通话费太高,许多人“买得起但用不起”,一些“高明”
关键词 大哥大 通话费 密码 “高明” 犯罪分子 消费者 拍卖市场 市场潜力 三个途径 电话号码
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一次错误的表彰
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作者 李希贵 《山东教育》 1999年第8期9-9,共1页
早上一上班,桌子上躺着一封信,地址是挺陌生的一个部队番号。我忍不住先打开了。李老师:您一定记不得我了,但我却怎么也忘不了您。今天上午全军嘉奖会上,面对着首长递给我的烫金证书,使我又回忆起了高中生活的一幕。那还是在高二... 早上一上班,桌子上躺着一封信,地址是挺陌生的一个部队番号。我忍不住先打开了。李老师:您一定记不得我了,但我却怎么也忘不了您。今天上午全军嘉奖会上,面对着首长递给我的烫金证书,使我又回忆起了高中生活的一幕。那还是在高二的时候,我把学习搞得一塌糊涂,为了... 展开更多
关键词 “高明” 王田 篮球比赛 失败原因 作文讲评课 下半场 形势逆转 班主任 男女同学 尽最大努力
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贪官读书贿赂析
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作者 韩志宽 《现代审计与经济》 2002年第S1期38-38,共1页
据新闻媒体披露,检察机关在对重庆巨贪胡启能住宅搜查时,发现了两本已被其“翻烂的书”。在书里,胡启能写满了“批注”,划满了各种只有他自己才看得懂的密码式的“符号”。足见其反复研习、刻苦用功之程度,这种“苦学”精神,虽不好与古... 据新闻媒体披露,检察机关在对重庆巨贪胡启能住宅搜查时,发现了两本已被其“翻烂的书”。在书里,胡启能写满了“批注”,划满了各种只有他自己才看得懂的密码式的“符号”。足见其反复研习、刻苦用功之程度,这种“苦学”精神,虽不好与古人韦编三绝相提并论,然其专心致志之执著,也实在令人叹为观止。 展开更多
关键词 贪官 经济犯罪 检察机关 住宅搜查 案件剖析 政府特殊津贴 刻苦用功 国企领导 韦编三绝 “高明”
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“中国”之名,“中庸”之道,“中和”之美,为什么能持久?──中国思想史单元研究的初步尝试
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作者 萧兵 《淮阴师专学报》 1995年第3期1-4,共4页
“中庸”是中国文化性格的核心。真正和积极意义上的中庸充满活性和变动感,它内含着一定的超越性,按照其本来面目,它不是像后来论者说的那样大都蜕变为消极为隐忍为涵胡为虚伪,而是更多要求摆向抗争和“强哉矫”。它还可能通过扬弃... “中庸”是中国文化性格的核心。真正和积极意义上的中庸充满活性和变动感,它内含着一定的超越性,按照其本来面目,它不是像后来论者说的那样大都蜕变为消极为隐忍为涵胡为虚伪,而是更多要求摆向抗争和“强哉矫”。它还可能通过扬弃与反思走向自我的否定和更为透彻的高明。它坚决反对乡愿,那才是蝇营狗苟、见风转舵的不可承受的生命之“轻”。中庸哲学和中和美学在建构中国民族文化性格心理乃至“中国”的名称等方面有不可磨灭的作用。作者简要地介绍了他怎样运用文化人类学和民俗神话学的理论与方法,考据“中”与“庸”与“和”等字的来源,自我中心幻觉和中心象征系统的形成,它们的种种根源、背景以及持久不衰的原因。 展开更多
关键词 “中庸” 中国思想史 元研究 “中和” 中庸之道 民俗神话学 中庸哲学 《老子的文化解读》 “高明” 文化心理
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金融系统经济犯罪心理初探
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作者 魏发昌 马谦 《新疆金融》 1997年第1期31-36,共2页
关键词 经济犯罪心理 金融系统 犯罪行为 农村信用社 金融干部 金融工作人员 经济案件 “高明” 收入差距悬殊 昌吉州分行
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Langmuir-Blodgett assembly of ultra-large graphene oxide films for transparent electrodes 被引量:1
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作者 郑庆彬 师丽芳 杨俊和 《Transactions of Nonferrous Metals Society of China》 SCIE EI CAS CSCD 2012年第10期2504-2511,共8页
Monolayer ultra-large graphene oxide (UL-GO) sheets with diameter up to about 100 μm were synthesized based on a chemical method. Transparent conductive films were produced using the UL-GO sheets that were deposite... Monolayer ultra-large graphene oxide (UL-GO) sheets with diameter up to about 100 μm were synthesized based on a chemical method. Transparent conductive films were produced using the UL-GO sheets that were deposited layer-by-layer on a substrate by the Langmuir-Blodgett (L-B) assembly technique. The films produced from UL-GO sheets with a close-packed flat structure exhibit exceptionally high electrical conductivity and transparency after thermal reduction. A remarkable sheet resistance of 605 -/sq at 86% transparency is obtained, which outperforms the graphene films grown on a Ni substrate by chemical vapor deposition. The technique used to produce transparent conductive films is facile, inexpensive and tunable for mass production. 展开更多
关键词 graphene oxide Langmuir-Blodgett assembly transparent electrode thermal reduction
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Sandwich-Course Training in Higher Education as a Major Strategic Thrust Regional Policy of Professional Training: Lessons Learned From the Pioneering Example of the University Institute of Technology Corsica 被引量:8
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作者 Christophe STORAI Laetitia RINIERI Mickael BOULENGER 《Chinese Business Review》 2014年第2期101-110,共10页
Corsica is an island economy marked by the complete absence of any of the big holdings and multinationals that fuel and forge the worldwide economy. Equally absent is any of the kind of medium-sized enterprises servic... Corsica is an island economy marked by the complete absence of any of the big holdings and multinationals that fuel and forge the worldwide economy. Equally absent is any of the kind of medium-sized enterprises servicing big business that have spearheaded local economies in other regions like Lombardy. Corsica's economic fabric is essentially made up of small and home businesses, farm smallholdings, artisans, and small-scale retail. Given how public-sector capital investment is already hypertrophied, a policy of investment in human capital could be a compelling new opportunity to trigger a dynamic regional development impetus. Leading the way, the University Institute of Technology Corsica, Corsica University's affiliated school of applied vocational technologies, is demonstrating its ability to act as a structurally engaged facilitator of island-wide spatial planning and regional branding. As a founding pillar in pioneering the emergence of a sandwich-course training system in higher education in Corsica, in 2010 the university made its entire training curriculum fully accessible to all through the signature of apprenticeship training or vocational qualifications agreements. This grass-roots programme is the outcome of a committed core strategy to develop partnerships with the island's key social and economic communities (businesses, community groups, and local authorities), and it plays a fundamental role in shaping and selling the most vital valued assets that typify a regional territory emerging into a structured destination-brand identity (simultaneous growth in the employability and quality of school-to-work transition shown by its human capital, mass shift in the degree of skill acquisition directly tied to the regional territory's own organic needs, fluidity of knowledge transfer fully controlled through sandwich placements, deep sustainable entrepreneurship education etc.). After highlighting the specific features of the sandwich training policy development process in Corsica as a shaper of the Regional Vocational Development Programme, this paper brings an analysis of the lessons learned from the pioneering example of the University Institute of Technology Corsica as a dynamic engineer of structured future and regional brand for Corsica. 展开更多
关键词 sandwich training employability index school-to-work transition EMPLOYABILITY regional policy of professional training
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Time-delayed bilateral teleoperation using wave variable with prediction in three channel control architecture
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作者 于振中 Yan Jihong +2 位作者 Hui Jing Zhao Jie Ma Yonghu 《High Technology Letters》 EI CAS 2013年第1期12-17,共6页
This paper proposes a novel method for incorporating wave domain prediction in a three-channel(3CH)architecture,which is the optimal architecture from a transparency point of view,to overcome the poor transparency pro... This paper proposes a novel method for incorporating wave domain prediction in a three-channel(3CH)architecture,which is the optimal architecture from a transparency point of view,to overcome the poor transparency problem of using the wave variable method in a time-delay teleoperation system.A 3CH teleoperation control architecture is established by selecting parameters of the 4CH architecture sensibly for the system without force sensor in the master side.The communication channel is divided into a two-port model by combining force and velocity information reasonably to extend the wave variable method to a 3CH architecture.Then the I/O signal of the two-port model is transformed into wave variable.A predictor is added to the wave domain of the master side to further improve the transparency of the system,and a regulator is designed to ensure the passivity of the predictor.Experimental results show that the proposed method can guarantee stability and improve the transparency of the teleoperation system with time-delay. 展开更多
关键词 bilateral teleoperation three-channel wave variable wave domain prediction TIME-DELAY
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Multichip on Aluminum Metal Plate Technology for High Power LED Packaging
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作者 Choong-mo NAM Mi-hee JI 《Journal of Measurement Science and Instrumentation》 CAS 2010年第3期297-299,共3页
Multichip on Ahnnintnn Metal Plate(MOAMP) technology with simple structure and low thermal resistance is developed for effective heat reratrval of Light Emitting Diode(LED) p-n junction and LED lighting module to ... Multichip on Ahnnintnn Metal Plate(MOAMP) technology with simple structure and low thermal resistance is developed for effective heat reratrval of Light Emitting Diode(LED) p-n junction and LED lighting module to have high reliability. The thermal resistance of LED modules was numerical and experimental. Thermal resistance from the jtnction to aluminten metal plate, considering input power of IFD module using MOAMP technology, is 3.02 K/W, 3.23 K/W for the measured and calculated, respectively. We expect that the reported MOAMP technology with low thermal resistance will be a promising solution for high power LED fighting modules. 展开更多
关键词 - thermal resistance Light Emitting Diode (IFO) aluminum metal plate IHOAMP
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Glass Substrates for OLED Lighting with High Out-coupling Efficiency
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作者 Nobuhiro Nakamura Nao Fukumoto +3 位作者 Naoya Wada Yumiko Aoki Kei Maeda Fabrice Sinapi 《Journal of Chemistry and Chemical Engineering》 2014年第3期315-319,共5页
Glass substrates which realize high out-coupling efficiency OLEDs (organic light emitting diodes) were developed. A scattering layer whose matrix was made of high refractive index glass was formed on a glass substra... Glass substrates which realize high out-coupling efficiency OLEDs (organic light emitting diodes) were developed. A scattering layer whose matrix was made of high refractive index glass was formed on a glass substrate, and pores in the glass matrix work as scattering centers. The out-coupling efficiency of an OLED using this substrate is 1.8 times higher compared with an OLED using an untreated glass substrate. Furthermore angular dependency of the color and color variation between panels can be successfully suppressed. 展开更多
关键词 Programming OLED LIGHTING out-coupling scattering layer.
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The Fashion-Architecture's Theory: Reflecting Tribe Civilization into Contemporary Age
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作者 Yuke Ardhiati 《Journal of Civil Engineering and Architecture》 2014年第12期1536-1541,共6页
In megacities, the phenomenon of the highrise buildings which add fashion elements into the body and facades seems as big sculptures. Architect composed their work by applying the cross-pollination of design method. T... In megacities, the phenomenon of the highrise buildings which add fashion elements into the body and facades seems as big sculptures. Architect composed their work by applying the cross-pollination of design method. They adopted the various elements to enrich their building's facade in order to look different. On the other hand, the traditional architecture expressed the tribe civilization by placing their proud artifacts into the building's facade. The purpose of this study is to find a new theory of architecture during their process of becoming of the architecture's form. The study applied a phenomenological investigation method of several highrise building's facade at Jakarta and several districts of Singapore, Brisbane and Melbourne. The study result is a new theory named "the fashion-architecture" is a building composed by adopting the cross-pollination of design method. To enrich the building's facade, architect adopted anything including the fashion's design elements: accessories, millineries, and cosmetics also reflected by the traditional architecture. Their fashion-architecture works are reflecting the tribe civilization into a contemporary architecture design. 展开更多
关键词 CROSS-POLLINATION facade fashion's design elements CONTEMPORARY tribe civilization.
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Empirical Studies of Ecological Civilization Education in Vocational Colleges--Take Chongqing Vocational Institute of Engineering as the Example
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作者 Shitao Liu 《International English Education Research》 2015年第2期85-88,共4页
Vocational college students are an important force in the country's future socialist construction, and their concept of ecological civilization will directly affect the future of socialist construction. This article ... Vocational college students are an important force in the country's future socialist construction, and their concept of ecological civilization will directly affect the future of socialist construction. This article conducted a questionnaire survey by among 960 vocational college students, and it found that the presence of ecological civilization vocational colleges of education-related departments at all levels of ecological education vocational college students are lack of rational cognition, and the attention is not enough. Therefore, educators should explore effective ways of ecological civilization education colleges, the competent authorities in the school attaches great importance to play the main channel of the effectiveness of teachers and classrooms, and strengthen ecological civilization education; improving vocational college students initiative and practicality, strengthen ecological and environmental legal education to enable students to form a sense of ecological civilization and habits, in order to receive a good education results. 展开更多
关键词 VOCATIONAL Ecological Civilization EDUCATION COUNTERMEASURE
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The design of Landscape lighting Based on wind, light, water and other green energy
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作者 Zefeng Zheng Ke Su 《International Journal of Technology Management》 2014年第7期101-103,共3页
Taking the ecological, environmental protection as the starting point, in view of our country road lighting with excessive power consumption problems, the paper proposes design scheme of S type spiral lamp that is sui... Taking the ecological, environmental protection as the starting point, in view of our country road lighting with excessive power consumption problems, the paper proposes design scheme of S type spiral lamp that is suitable the coastal city, highway zone by solar energy combined with wind energy generation. This design uses class of S spiral with the highest wind energy utilization rate, and the surface has materials that can absorb solar energy, its structure built in simple and the design fit standard proportion lamp. This design has the advantages of beautiful apnearance, easv to produce, has the very big use value. 展开更多
关键词 LAMPS road lighting solar energy wind energy
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Analysis of the Current Situation and Suggestion to Reform of College Dance Major
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作者 Xiuli Sun 《International Journal of Technology Management》 2015年第12期74-76,共3页
With the development of human spiritual civilization and the growth of art aesthetic ability, dance, as a major becomes more popular. However, there are many problems in its professional teaching including incomplete ... With the development of human spiritual civilization and the growth of art aesthetic ability, dance, as a major becomes more popular. However, there are many problems in its professional teaching including incomplete dance types, inadequate teaching arrangement and insufficient artistic practice, which largely limited the development of dance major students and their comprehensive qualities based on dance expressive force. The article will discuss about the problems in dance education, and then put forward some targeted and available solutions. 展开更多
关键词 dance major teaching current situation advice of reform dance types
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The practical significance of Outward Bound in colleges
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作者 Guo Zhen 《International Journal of Technology Management》 2013年第4期83-85,共3页
Outward Bound in colleges have far-reaching value and significance. Outward Bound activities in favor of school to further implement the national education policy, to promote the implementation of the Sunshine Sports ... Outward Bound in colleges have far-reaching value and significance. Outward Bound activities in favor of school to further implement the national education policy, to promote the implementation of the Sunshine Sports to promote campus spiritual civilization, to broaden the space of Physical Education; same time it is also beneficial to develop students 'interest in sport, develop students' teamwork, to promote the physical and mental health of students, improve students' social adaptability. To expand the training to maximize the function of colleges and universities, but also in the education sector especially sports workers continue to work hard, make a greater contribution to the development of universities and students. 展开更多
关键词 Outward Bound COLLEGES Practical significance
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说起钓鱼
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作者 黎成 《中国钓鱼》 1995年第3期44-44,共1页
你说我一个女人家怎能钓出这么多鱼?你还问我这“高明”的钓技从哪儿学来的? 实不相瞒,我这点小小的钓鱼本事全是丈夫手把手教出来的。丈夫又是从《中国钓鱼》里学来的。
关键词 起钓 “高明” 工作环境 工作关系 丈夫 享受生活 大西北 手把 渔具 心情
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