中小企业内部控制系统现状及完善对策的探讨

会计信息失真现象与社会环境、经济环境、市场经济的发育程度等企业的外部环境息息相关，但单位内部控制系统弱化是一个更重要、更直接的内部因素。因此，建立和加强单位的内部控制，使内部控制合理设计并有效实施，才能最大可能地防止会计造假等错弊行为的发生，保证会计信息的真实、完整、相关、透明，才能促使企业价值的增值。本文以中小企业作为研究对象，对中小企业如何加强与完善内部控制系统作了一些探讨，提出了一些具体的措施。     

《论语·学而篇》第十六章新解

《论语·学而篇》第十六章"不患人之不己知,患不知人也",传统的解释是"不着急别人不了解自己,却着急自己不了解别人",这未能切中孔子原意.从论语的不同注本看,更重要的是从孔子和《论语》的一贯精神看,该章应解释为"不要担心别人不了解自己,而应担心自己没有东西让别人了解".     

福建外贸企业实现可持续发展的转型方向

当前福建省外贸环境正发生深刻的变化，外贸企业以往的商业模式、运营策略、市场定位都要发生战略性的调整。如何选择正确的转型方向，实现可持续发展，显得尤为重要。本文根据波特的“价值链”理论阐述了企业实现可持续发展的转型方向，并以香港利丰公司、厦门国贸集团等资料为例，对理论做了进一步的阐述与加强。     

Attracting Micro‐Enterprises To Learning

Micro‐enterprises, i.e. firms with less than 10 employees, are traditionally the hardest to engage in learning; they are also least likely to participate in such measures as business advice and guidance provision and initiatives to support information communication technology (ICT) adoption. Through a community‐based initiative initially targeting parents (unemployed or employed) to participate in ICT, 30 micro‐enterprises were attracted to learning for the first time. These companies had carefully avoided similar initiatives taking place locally, which emphasized business success and growth; they had only participated in this ICT skills training because of their children. The paper takes a case study approach to evaluate the reasons for participation, explores barriers and implications for those organizing similar activities, and calls for a more holistic view of owners and managers of small firms as fathers, mothers, etc. rather than just as ‘entrepreneurs’.     

家族企业管理模式变革的实证研究

文章简要回顾了国内外学术界对家族企业的研究成果 ,根据我国私营企业发展现状 ,提出了在现阶段我国家族企业发展的两个假设 ,即 :两权 (所有权和管理权 )所有的家族企业是私营企业创业时期的首选 ;制度环境 (市场体系完善、法律健全、文化先进等 )状况促进或阻碍家族企业两权分离的发生。并用理论和统计数据分析、实证了家族企业管理模式及其影响因素     

论物权法之区分原则

物权行为的独立性决定了区分原则的必然存在.区分原则,不是物权变动与原因行为的区分,而是引起物权变动的物权行为与原因行为即债权行为的区分.区分原则无论在理论或实践上均有极其重要的意义,因而在即将通过的物权法中,应确立区分原则的重要地位.     

代谢综合征基础与临床系列研究——GRGDSP/7E3对动脉粥样硬化内皮细胞MMPs的mRNA表达的影响

目的了解GRGDSP/7E3对基质金属蛋白酶（MMP-2,MMP-9）mRNA表达的影响。方法体外培养人脐静脉内皮细胞,分别用酶谱法和逆转录聚合酶链式反应（RT-PCR）检测MMP-2,MMP-9活性和mRNA表达。待细胞融合成单层后,分别加入无血清培养基、静息期血小板、活化后血小板及interleukin-1β（IL-1β）,共同培养60min后,洗去血小板,内皮细胞继续培养6h。上清液及细胞分别用于酶谱法检测MMP-2和MMP-9活性,以及RT-PCR分析mRNA表达。结果内皮细胞与活化血小板共同培养后,酶谱法显示：与对照组相比,未活化的血小板轻微诱导MMP-2和MMP-9分泌,而活化状态的血小板能显著诱导这二者的分泌,与IL-1β的作用相当;而且还可以见到62kDaMMP-2活化形式。加入阻断剂GRGDSP以及GPⅡb/Ⅲa单克隆抗体（7E3）作用后检测发现,MMP-2和MMP-9分泌减少。与活化血小板共同培养后的内皮细胞表面表达uPAR和MT1-MMP以及上清液中MMP-2的mRNA与对照组相比明显增高,而静息状态的血小板作用不显著。加入GRGDSP或7E3后,mR-NA的表达降低。结论①活化状态的血小板与IL-1β的作用相当,能显著诱导MMP-2和MMP-9分泌;能明显增高内皮细胞（EC）-uPAR和MT1-MMP及上清液中MMP-2mRNA的表达;②GPⅡb/Ⅲa阻断剂可能抑制血小板在不稳定斑块部位聚集、粘附等一系列炎症反应。     

企业内部市场化解析

企业内部市场化是当代企业管理创新和组织创新的一个重要趋势,它涉及的是企业与市场的关系及企业的边界这一经济学的重要命题,在此基础上具体分析了企业内部市场化的特点、类型以及产生的过程,探讨了企业内部市场化对于促进我国的企业改革和提高企业管理水平的重要意义。     

基于SVM的综合实力评估系统研究

简略介绍了支持向量机的基本思想 ,研究其在综合评价中的应用。分析了对大学进行实力评估的过程 ,建立基于SVM的评价系统。比较新评价系统和采用其他方法如PCA (PrincipalComponentAnalysis主元分析 ) ,Fisher等建立的评价系统所分别取得的拟合效果。结果表明 :采用支持向量机设计的评价系统思路清晰 ,操作简单并且能取得更为理想的评估结果。     

Applicability of a Neuroprobabilistic Integral Risk Index for the Environmental Management of Polluted Areas: A Case Study

Recently, we developed a GIS-Integrated Integral Risk Index (IRI) to assess human health risks in areas with presence of environmental pollutants. Contaminants were previously ranked by applying a self-organizing map (SOM) to their characteristics of persistence, bioaccumulation, and toxicity in order to obtain the Hazard Index (HI). In the present study, the original IRI was substantially improved by allowing the entrance of probabilistic data. A neuroprobabilistic HI was developed by combining SOM and Monte Carlo analysis. In general terms, the deterministic and probabilistic HIs followed a similar pattern: polychlorinated biphenyls (PCBs) and light polycyclic aromatic hydrocarbons (PAHs) were the pollutants showing the highest and lowest values of HI, respectively. However, the bioaccumulation value of heavy metals notably increased after considering a probability density function to explain the bioaccumulation factor. To check its applicability, a case study was investigated. The probabilistic integral risk was calculated in the chemical/petrochemical industrial area of Tarragona (Catalonia, Spain), where an environmental program has been carried out since 2002. The risk change between 2002 and 2005 was evaluated on the basis of probabilistic data of the levels of various pollutants in soils. The results indicated that the risk of the chemicals under study did not follow a homogeneous tendency. However, the current levels of pollution do not mean a relevant source of health risks for the local population. Moreover, the neuroprobabilistic HI seems to be an adequate tool to be taken into account in risk assessment processes.