浅析审计失败的原因及防范措施     

索南旺姆 《甘肃高师学报》2013,(5):130-132

审计失败是指由于客户会计资料中存在重要的错误、舞弊,或注册会计师对其进行审计时存在过失或欺诈行为,导致注册会计师发表错误的审计意见,受到审计意见使用者的指控,给注册会计师本人及其事务所造成了严重经济和信誉上的损失结果.近年来,我国审计失败案件的屡屡发生,对会计师事务所和注册会计师的职业形象产生了负面影响,对客户和社会公众的财产造成了巨大的损失.审计失败的影响是多方面的,只有针对具体原因提出具体的防范措施,才能预防审计失败的发生.  相似文献   

Risk assessment based on fault tree analysis for damaged pipe repair during operation in petrochemical plant     

丛广佩  高金吉  杨剑锋  刘文彬 《天津大学学报(英文版)》2013,19(1):70-78

In petrochemical plant, the in-operation repairing is usually a repairing strategy with pressured inoperation repairing for avoiding huge economic losses caused by unplanned shutdown when some slight local leakage happens in pipes. This paper studies the effects of repairing strategies on the failure probability of the pipe systems in process industries based on the time-average fault tree approach, especially the in-operation repairing strategies including pressured in-operation repairing activities. The fault tree model can predict the effect of different repairing plans on the pipe failure probability, which is significant to the optimization of the repairing plans. At first pipes are distinguished into four states in this model, i.e., successive state, flaw state, leakage state and failure state. Then the fault tree approach, which is usually applied in the studies of dynamic equipment, is adopted to model the pipe failure. Moreover, the effect of pressured in-operation repairing is also considered in the model. In addition, this paper proposes a series of time-average parameters of the fault tree model, all of which are used to calculate node parameters of the fault tree model. At last, a practical case is calculated based on the fault tree model in a repairing activity of pipe thinning.  相似文献   

苏德战争初期苏军失利原因质疑     

刘志明 《贵阳学院学报(社会科学版)》2004,(3)

苏德战争初期 ,由于战前的一系列政治、经济、军事原因 ,苏军在兵力兵器大于德军的情况下遭到重大失利。苏联没有从这些方面进行总结 ,而把苏军的重大失利归结为双方兵力悬殊。这种观点是违背历史事实的 ,掩盖了战争初期苏军失利的真正内在原因。如果以分析苏军的编成和部署为研究视角 ,就可以探讨战争初期苏军失利的真正原因 ,以还历史的本来面目  相似文献   

论教育供给中的政府失灵   总被引：5，自引：0，他引：5  

张学敏 《高等教育研究》2004,25(1):47-51

公共选择理论所研究的政府失灵现象,对我们认识教育供给中存在的某些问题具有一定的启发和借鉴意义。因供给决策失误、内在性与预算扩张、管理机构低效率、寻租现象等原因而导致的政府失灵,其每一个方面都在我国由政府供给教育的过程中有所反映。正确认识政府失灵现象,有助于消除这些问题给教育带来的不利影响,促进我国教育事业更好的发展。  相似文献   

Only a game? Player misery across game boundaries     

Nele Van de Mosselaer 《体育哲学杂志》2019,46(2):191-207

ABSTRACT

Videogames often confront players with frustratingly difficult challenges, fearsome enemies, and tragic stories. As such, they can evoke feelings of failure, sadness, anger, and fear. Although these feelings are usually regarded as undesirable, many players seem to enjoy videogames which cause them. In this paper, I argue that player misery often originates from a fictional or lusory attitude which brackets game events from real-life, making the player’s emotions solely relevant within the game context. As they are part of the game themselves, these negative emotions can be enjoyed and easily relativized, since players can acknowledge that their cause is ‘only a game’. However, there are feelings of misery associated with the playing of videogames which are not caused by either the game’s fiction or challenge. In the last part of this paper, I describe a qualitatively different kind of player misery: one that is caused by elements that are not perceived as part of the game by the player, and is not bracketed from real life by a lusory or fictional attitude.  相似文献   

论太平天国运动成败的关键     

徐修宜 《安徽教育学院学报》2006,24(2):42-45

洪秀全依靠平等的思想原则,得到了广大农民群众的热烈拥护,太平天国运动因此而发生发展起来。1853年定都南京后,他却抛弃了平等的思想原则,搞等级森严的封建统治,失去了军心民心,太平天国运动因此由强至弱地衰败下去。可以说,平等原则是太平天国成败的双刃剑。  相似文献   

工程机械液压系统中叶片泵失效的原因及预防措施     

王倩 《邢台职业技术学院学报》2006,23(3):80-81

叶片泵是液压系统的动力源,其作用是供给系统压力油。叶片泵在工程机械中的应用日趋广泛。本文分析了工程机械液压系统中叶片泵失效的原因,并提出了相应的预防措施。  相似文献   

非连续变形分析方法在岩质边坡的块体动态稳定分析中的应用     

杨杰  王兴珍 《石家庄铁路职业技术学院学报》2006,5(4):30-33

基于块体系统非连续变形分析计算模型，结合工程实例分析岩质边坡块体的动态稳定性。计算表明，该模型基本符合实际，其结果可用于岩坡工程的设计和施工。  相似文献   

英语语境中的“请求”言语行为与礼貌策略     

雷玉兰 《怀化学院学报》2007,(5)

礼貌是文化和语言中的一种普遍现象,它是有级别的。“请求”是一种具体的言外行为,在实施“请求”指令的过程中往往需要选用比较礼貌的方式。选择合适的礼貌策略,才能既满足说话者的请求愿望,又维护说话者和听话者之间的良好关系,避免出现语用失误,从而达到完满的交际效果。  相似文献   

语用失误与外语教学的关系     

孙晓红 《保山师专学报》2006,25(4):92-95

围绕外语教学中学生们常表现出来的语用——语言和与社交语用方面的失误展开讨论,说明学习、使用和理解语言应该从语用——语言和社交——语用方面的学习双管齐下,互相补充,学会在交际中运用语用策略和遵守礼貌等问题,还要注意跨文化交际双方语用策略的差异。  相似文献