会计与审计中重要性原则的比较

重要性原则是会计、审计理论和实践中的基础概念和基本原则。会计和审计重要性的共性表现在两者都是基于成本效益原则,都依赖于相关人员的职业判断,都是相对而非绝对的概念。其区别在于其判断的主要依据不同,量化的方法与基准不同,考察的重点不同。重要性原则要求会计与审计人员提高职业判断能力,呼唤会计与审计的诚信回归,同时重要性准则需要不断的完善与创新。     

会计电算化审计初探

武警部队实行会计电算化以来,对于改进和加强部队内部经济管理、提高经济效益,更好地为部队建设服务起了很大的作用。但是,财务部门利用会计电算化所输出的会计信息是否真实可靠、完整准确,操作人员操作是否符合要求、利用的硬件和软件是否正常等,都需要审计人员做出认真科学的审计。本文就会计电算化的审计问题谈几点意见。     

博弈论视角下的军队会计信息失真

军队会计信息失真问题,影响了军队会计信息的真实性及使用效益,扰乱了正常的军事经济秩序。建立并分析对军队会计失真单位与军队审计部门静态博弈模型表明,治理军队会计信息失真问题应加大对军队会计信息的披露力度,完善军队会计信息失真的惩罚机制,提高军队审计监督效益,加强军队会计人才队伍建设。     

会计电算化工作应重视的几个问题

我国的会计电算化工作起步较晚,在短短的20年过程中取得了长足的进步,许多会计软件的开发已经向专业化、商品化、社会化的轨道发展。但由于财务工作本身的特点,以及网络的迅速发展、电子商务的迅速兴起等等,这些都对会计电算化的管理提出了更高的要求,因此要建立符合现代企业发展需求的财务系统已刻不容缓。     

现代信息技术对传统会计的冲击与影响

随着以计算机技术、通信技术和网络技术为代表的现代信息技术的迅猛发展和广泛应用,人类社会已逐渐步入信息时代。传统会计理论和实务受到现代信息技术的巨大冲击和影响。会计信息化是会计适应现代社会经济信息化发展这个全球性大趋势的结果,是会计电算化的深入发展。它不仅改变了会计的传统理论,同时为会计实务、教育和管理带来了重大的变革。会计人员应改变思想观念,学习信息知识和技术,增强自身竞争力,从而跟上信息时代的步伐。     

我国实现会计国际协调初探

全球经济化已成趋势,跨国经济贸易日益频繁,中国加入 ＷＴＯ已为期不远,实现会计国际协调迫在眉睫。为应付入世的挑战,积极发展开放型经济,实现我国会计国际协调意义重大,时机条件基本成熟。因此,应在我国尽快健全会计法制体系,建立会计协调机构,加快审计目际化进程,提高我国注册会计师及会计师事务所的国际影响。     

解放军报社召开审计工作业务培训会

年前，解放军报社针对审计人员编制少的实际情况，组织召开了由所属各单位财务主管会计、有关业务部门分管领导参加的“审计工作业务培训会”。这次培训，旨在学习审计法规及相关业务知识，明确各单位的会计主管为报社审计办公室特聘员，进一步完善党委统一领导、领导小组负责、审计办公室主办、相关部门配合的审行工作运行机制。     

知识经济对会计学的影响

介绍了知识经济的基本特征以及对会计学带来的影响,分析了会计学在知识经济下迫切需要研究的领域:无形资产会计、人力资源会计、管理会计等.     

网络财务的发展对传统会计的影响及对策

文章阐明了网络财务的主要特征,分析了网络化对会计环境、会计控制、会计技术、会计主体产生的影响,探讨了网络化条件下会计发展的对策。     

论会计职能与会计作用及相互关系

会计的职能可概括为核算、控制、预测、决策、分析和考评等职能。会计职能与会计作用之间的联系是:会计职能是会计作用得以发挥的基础;会计职能与会计作用本质上虽不是同一概念,但在内容上有相同的地方。会计职能与会计作用之间的区别是:会计职能具有客观性和相对稳定性,而会计作用则受人们主观因素和会计环境制约;会计职能是内在的功能,而会计作用则是会计工作后产生的效果;会计职能是简单明了的,具有高度概括性和综合性,而会计作用则是具体和多方面的。     

Putin – the masked nemesis of the strategy of ambiguity

Recent events demonstrate the complex and adaptive approach employed by Russia to reassert influence in Europe. The changing face of Russia’s strategy commenced in 2007 when it launched a crippling cyber-attack against Estonia. This was followed by a large Russian conventional attack against Georgia in 2008, occupying two large areas of the nation. 2014 witnessed the Russian annexation of Crimea where in just a week, Russia seized control of Crimea “without firing a shot.” The annexation of Crimea was rapidly followed by a Russian inspired and led subversive war in eastern Ukraine. The common thread among these diverse Russian operations is its use of ambiguity to confound and confuse decision makers in the West.     

India's counter-insurgency experience: the ‘trust and nurture’ strategy

The Indian Army, a force trained primarily for conventional warfare, has been engaged in internal counter-insurgency operations since the 1950s. Despite such a long innings on a counter-insurgency mode, little attention has been accorded within military circles to doctrinal innovation for waging sub-conventional warfare in India's democratic political context. At best, the Army continues to view counter-insurgency duty as secondary to its primary duty of defending India from external conventional threats. By conceptualizing a counter-insurgency strategy of ‘trust and nurture’, this article aims to fill this critical doctrinal gap in India's military policy. The author argues that a counter-insurgency strategy of ‘trust and nurture’ based on democratic political culture, measured military methods, special counter-insurgency forces, local social and cultural awareness and an integrative nation-building approach will result in positive handling of India's internal security problems. The author utilizes India's counter-insurgency experiences in Assam, Mizoram, Nagaland, Punjab, and Operation ‘Sadhbhavana’ in Jammu and Kashmir as illustrative empirical indicants in order to validate the ‘trust and nurture’ strategy.     

Helping hands: civil–military cooperation and Italy's military operation abroad

In the Post-Bipolar Era the growing complexity of the military operations requires a new approach for the resolution of international crises. Since the end of the Cold War, peace support operations (PSO) have become the mainstay and principal occupation of most Western armies. At the same time, Italy has been one of the most important actors in such an area. The article focuses on the cooperation between military and civil components (a process called CIMIC) as a key variable in the Italian PSOs. We will analyse in detail the main lessons learned from past military interventions as well as the general context in which new tendencies are taking place. The maintaining of a minimum security frame becomes essential to fulfil activities ‘collateral’ to the mission: reconstructing services and infrastructure, food distribution, water and medication, law and order, de-mining, training of local forces, and supporting local institutions. These are the main tasks to obtain thrust and support from the population.     

Terrorism,insurgency, kidnapping,and security in Africa's energy sector

Energy continues to serve as the bedrock of modern economies and the main driver of modern society. For Africa, the production and supply of energy resources such as crude oil, natural gas, uranium, coal, biomass, biofuels and other renewables are an important source of employment, rents, taxes, royalties and profits. This sector brings in several tens of billions of dollars of revenue annually. The production and delivery of such resources, however, depend on critical infrastructures such as pipelines, refineries, processing plants, terminals, rigs, electrical energy pylons, substations, pump stations, vessels, and tankers. These infrastructures have been attacked by terrorists, insurgents, vandals and saboteurs, all of whom see them as targets against which to register their grievances and extract concessions from the state. This paper is a chronological account of some of the documented incidents of terrorism, insurgency, kidnapping, destruction, sabotage, and human casualties suffered in the oil and gas sectors in Africa between 1999 and 2012. It is based on data extracted from the databases of the RAND Database of World Terrorism Incidents and the University of Maryland's Global Terrorism Database (GTD).     

Tacit support for terrorism: The rapprochement between the USSR and Palestinian guerrilla organizations following the 1967 war

This article demonstrates the inconsistent and wavering Soviet attitude towards national liberation movements in general and the Palestinian organizations in particular. Until the late 1960s, the Soviets viewed these organizations with suspicion, hesitating to engage in political dialogue with them. However, in the 1970s, political and military events in the region, as well as modifications in the Kremlin's Cold War strategies, led to a general shift towards the Middle East in Soviet foreign policy. Soviet leaders showed increased willingness to provide certain Palestinian organizations with arms with which to conduct terrorist activities against Israeli, pro-Israeli, Jewish and Western targets. The article explores the complex relations between Palestinian organizations and the USSR in the field of international terror. The study also exposes and analyzes the nature and content of Soviet–Palestinian arms dialogues and transactions. It provides clear evidence that Soviet policymakers and other luminaries were fully informed of, and sometimes directly involved in, these transactions and dialogues at the highest levels.     

A1 Qaeda and the radical Islamic challenge to western strategy

The September 11 global crisis prompted by the attacks on the World Trade Center and the Pentagon raises major questions concerning the nature and trajectory of terrorism in the post-Cold War global order. Hitherto, terrorism has been largely debated by analysts at the level of nation states. Terrorist and insurgent movements have also been largely anchored in nationalist and ethnic power bases even when they have sought to mobilise a transnational ideological appeal on religious or class grounds. There have been a few exceptions to this pattern such as the alliance between the German Baader-Meinhof group and the Japanese Red Army Faction, but even such international alliances as this did not, until at least the 1980s, presage anything like a global terrorist network necessitating a global strategic response. This study examines terrorism and global strategic responses.     

Reviews

Douglas S. Derrer, We Are All the Target: A Handbook of Terrorism Avoidance and Hostage Survival. Annapolis, MD: US Naval Institute Press, 1992. Pp. x+135, notes, index. $14.95. ISBN 01–55750–150–5

Ian Knight, Zulu: Isandlwana and Rorke's Drift, 22–23 January 1879. London: Windrow & Greene, 1992. Pp.136, 150 illus., incl 8 colour plates, maps, biblio. £35. ISBN 1–872004–23–7

Ian Knight, By the Orders of the Great White Queen: Campaigning in Zululand through the Eyes of the British Soldiers, 1879. London: Greenhill Books and Novato: Presidio Press, 1992. Pp. 272, 17 illus., 1 map. £18.95. ISBN 1–85367–122–3

Manfried Rauchensteiner and Erwin A. Schmidl (eds.), Formen des Krieges: vom Mittelalter zum ‘Low‐intensity’ Conflict’. Graz : Verlag Styria, 1991. Pp.208. DM35. ISBN 3–22–12139–7

Harold J. Kearsley, Maritime Power and the Twenty‐First Century. Dartmouth: Dartmouth Publishing Company, Limited, 1992. Pp.xv + 203, 13 diagrams, index. £32.50. ISBN 1–85521–288–9     

Helping hands: external support for the KNU insurgency in Burma

This article analyses to what extent the Burmese KNU insurgency made use of external support from states, refugees, and diasporas. Based on extensive fieldwork it is concluded that support from neighbouring states and refugees has for years kept the Karen rebellion alive. Western countries perceived forms of resistance to the illegitimate Burmese regime as just and have therefore played a crucial role in the continuation of conflict in Karen State. It is important that policymakers and donors as well as executing organizations continue to reflect critically on the way they exercise their work.     

基于GTST-DMLD-ESD的装备RMS建模仿真

装备的RMS是装备的重要设计参数,是影响战备完好和保障能力的关键因素.引入GTST-DMLD作为主要建模工具,建立起装备系统的RMS描述模型,以ESD为补充和扩展,对维修过程进行建模.并以GTST-DMLD-ESD模型作为装备RMS仿真的核心,对装备RMS仿真模型的总体框架进行了研究,并对各模块进行了较为详细的探讨.