关于建立军队会计电算化服务中心的构想

随着社会的进步,会计电算化事业得到飞速的发展,并在社会经济生活中发挥着十分重要的作用。从国外情况看,以日本为例,日本会计电算化大致分为三种类型。大中型企业大多购买应用商品化会计电算化软件,有的大型企业集团则以自己开发会计电算化系统为主。因这类企业资金雄厚,技术力量强大,特殊要求较多,适于自己开发会计电算化系统。除了上述两种类型以外,第三种类型就是组成以开发软件的计算中心为核心,以计算站为初级加工点,以会计师事务所为业务代办处,以企业为原始资料提供者的四个层次的会计信息网络管理系统,为中小型企业提供会计电算化服     

会计电算化对审计的影响

随着计算机技术的日臻完善与发展,计算机技术已广泛应用于各行各业,会计电算化对传统的会计理论和实务产生了重大影响,必然对传统的审计产生很大的影响。归纳起来主要有下列几方面:一、对审计线索的影响由于会计实行电算化,使审计线索发生很大变化。在电算化会计系统中,传统的账簿没有了,绝大部分的文字记录消失了,取而代之的是存有会计资料的磁盘和光盘。此外,从原始数据进入计算机,到财务报表的输出,这中间的全部会计处理集中由计算机按程序指令自动完成,传统的审计线索在这里中断了,消失了。传统的查账方法,对电算化的会计个体已不完全适用。二、对企业内部控制的影响由于会计系统实现了电算化,手工会计系统原     

军队会计电算化内部控制存在的问题及对策

会计电算化是以电子计算机技术为主的当代电子技术和信息技术应用到会计实务中的简称。本文就军队会计电算化系统的应用对军队财务内部控制制度的影响,如何完善内部控制制度进行阐述。     

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。     

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。     

加强财务审核工作之我见

加强财务审核,应抓住重点项目,实行钱物并审。要实行联审会签和建立会计集中审核制度及会计电算化双人审核制度。同时,还要注重提高各级领导和财务人员的素质,增强监督服务意识。     

加强军队会计监督之我见

当前军队会计监督存在的问题主要包括：监督力度弱化、监督方法单一、监督范围贪大求全、监督效果难如人意。为了不断增强军队会计监督的针对性、及时性和有效性,需要认真整顿军事经济秩序,改革会计监督机制,确保各项财经法规制度和管理措施的落实,加强会计职业道德观念的建设。实行军队会计委派制,完善会计电算化的内部控制监督。     

加强部队微机培训 普及会计电算化

近年来,各级领导对部队财务部门建设都很重视,团以上单位的财务部门逐步配置了微机,有的单位还更新了机型,为部队会计电算化提供了良好的条件。但从部队目前微机使用情况看,会计电算化程度还明显偏低。据调查,某部72个团以上单位的财务部门,现有微机43台,占单位总数的59.7%;应用微机编制报表的31台,占现有微机数的72%;应用微机处理会计帐务的16台,占现有微机数的37.2%;已放弃手工帐的单位3个,占使用微机处     

建立军队会计核算网络系统的意义及思路

文章分析了建立军队会计核算网络系统的必要性和可行性,提出了构建网络系统的大体思路,并就建立军队会计电算化网络系统应把握的几个问题进行了探讨。     

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。     

高层公寓建筑防火设计探讨

高层公寓的火灾特点不同于普通的高层住宅,其火灾危险性高于普通住宅。分析了高层公寓的火灾特点,并从消防车作业面、安全疏散、防火分隔、防排烟、灭火设施、内装修等方面提出了高层公寓防火设计应注意的问题。     

Putin and Russia in retro and forward: the nuclear dimension

Deterioration in security relations as between NATO and Russia reached boiling point in the aftermath of Russia’s annexation of Crimea in 2014 and its subsequent destabilization of Eastern Ukraine. As a result, some voices in the West look forward to the departure of Vladimir Putin from power, and others to the possible disintegration of Russia as a unitary state. However, both the departure of Putin and the collapse of Russia have a nuclear dimension. Putin has issued pointed reminders of Russia’s status as a nuclear great power, and Russian military doctrine allows for nuclear first use in the event of a conventional war with extremely high stakes. Beyond Putin, a breakup of Russia would leave political chaos in Eastern Europe, Central Asia and elsewhere, inviting ambiguous command and control over formerly Russian nuclear forces.     

扑救高层建筑火灾几个关键问题思考

高层建筑高度高、规模大、可燃物多、设施齐全、功能用途复杂、火灾危险性大,一旦发生火灾,蔓延迅速,人员疏散困难,扑救难度大,严重威胁高层建筑内人员生命财产安全。如何有效处置高层建筑火灾是消防部队面临的新课题。通过对扑救高层建筑火灾几个关键性问题的思考,探讨火灾发展变化的特点和火灾扑救的难点,提出了扑救该类火灾的建设性意见。     

Tree-search algorithms for quadratic assignment problems

Problems having the mathematical structure of a quadratic assignment problem are found in a diversity of contexts: by the economist in assigning a number of plants or indivisible operations to a number of different geographical locations; by the architect or indusatrial engineer in laying out activities, offices, or departments in a building; by the human engineer in arranging the indicators and controls in an operators control room; by the electronics engineer in laying out components on a backboard; by the computer systems engineer in arranging information in drum and disc storage; by the production scheduler in sequencing work through a production facility; and so on. In this paper we discuss several types of algorithms for solving such problems, presenting a unifying framework for some of the existing algorithms, and dcscribing some new algorithms. All of the algorithms discussed proceed first to a feasible solution and then to better and better feasible solutions, until ultimately one is discovered which is shown to be optimal.     

What Goes Up Must Come Down: Military Expenditure and Civil Wars

Abstract

This paper examines the impact of civil war on military expenditure. We employ two measures of military expenditure: the share of military expenditure in general government expenditure and the logarithm of military expenditures. We would reasonably expect a priori that military expenditure as a share of general government expenditure increases during a civil war and that such increases would taper off over the duration of a civil war. We also explore whether the termination of a civil war induces a decline in the share of military expenditure as a share of the general government expenditure in the short-run. We find evidence the of share of military expenditure increases during a civil war and falls in the year succeeding the end of a civil war, and, in particular, if a war ends in a peace treaty. The level of military expenditures, however, rises during civil wars and does not appear to decline in the short-term after the end of a civil war.     

隧道火灾机械通风临界风速研究

由于隧道的半封闭性,空间有限,当长度很长时空气流通不畅,一旦发生火灾,烟气就会迅速填充隧道,而且CO等危险气体也会随烟气向隧道扩散,这对隧道内车辆和人员造成极大的危险。因此,需要保证隧道内空气流通状态的良好以及发生火灾时对烟气的良好控制。模拟了隧道口附近发生一定功率火灾的情况下,控制烟气层流动所需要的临界风速。     

城市居民区地震火灾风险评价研究

在城市地震发生后,火灾往往是最危险的。因此,进行地震火灾危险性分析十分重要。分析了地震火灾产生的原因及其影响因素,提出了地震火灾灾度概念和城市地震火灾危险性分析的模型,建立了城市居民区地震火灾风险评价体系。研究结果可以给城市居民小区地震火灾风险评估提供一套理论模型,用以评价未来某一城市的地震火灾风险。     

化工园区远程供水系统的应用研究

化工园区一直是大型和超大型火灾的高发地,而这些地方一旦发生火灾,很难在短时间内扑灭,这就需要灭火现场有充足的水源供灭火设备使用。在化工园区火灾案例分析基础上,对远程供水系统作了简要介绍,结合安徽八一化工厂案例,对远程供水系统在具体应用中水源选取、流量选择等内容进行了分析,并分析了输水过程中的水压损失,为远程供水系统在化工园区的选择和应用提供了理论帮助。     

Defeating Balkan Insurgency: The Austro-Hungarian Army in Bosnia-Hercegovina, 1878-82

The occupation and pacification of Bosnia-Hercegovina by Austro-Hungarian forces between 1878 and 1882 constitutes a politico-military rarity: a major colonial-style campaign waged in Europe. Yet Vienna's 1878-82 operations in Bosnia - including a hard-fought, multi-corps invasion followed by a sustained counterinsurgency campaign to put down lingering resistance to Habsburg rule - remain little known even among scholars of the region and counterinsurgency experts. However, their strategic lessons are of import today, as Vienna's battlefield successes in Bosnia brought a degree of peace and stability to the region that it has rarely known in modern times. Moreover, Austro-Hungarian military leaders waged a victorious campaign in the field that strengthened political objectives, and provided a textbook example of how to vigorously wage a counterinsurgency campaign against religiously-inspired foes in harsh terrain without undermining the occupier's political legitimacy.     

THE BOTSWANA DEFENCE FORCE

When Botswana arrived at independence in 1966, it had no army, depending instead on a police force with deep roots in the colonial era. The country waited another eleven years before creating a military and within a quarter of a century had seen it develop into a capable, well-educated and self-disciplined force that was attracting some of the nation's most talented young people. It had also become the government's institution of choice for addressing the country's most pressing security dilemmas, whether environmental catastrophe or serious crime, and had performed sterling service in regional peace operations. To its members and external observers, it emphasised its professionalism and service, enjoying a high level of respect in the nation as a whole. Given the generally poor reputation of armies in Africa, this qualifies as a notable achievement.