管理上的

According to the Value Chain Theory,this paper gives a kind of means of performance audit on value-chain analysis after studying the existed primary difficulties ubout performance audit such as lack of metewand and comparable data.At the same time,this study has integrated the practice of some perform- ance audit program.By this way,the auditor investigates and analyses the value chain of performance audit program and its key points,and evaluates its validity and value increment,discloses relational problem...

本文针对当前绩效审计缺乏评价标准和可比数据、难以找到准确的切入点等问题，在价值链管理理论的启示下，结合绩效审计实践中的探索和思考，提出了一套基于价值链分析的绩效审计方法，即通过调查分析被审计项目的价值链及其关键价值点，进而对价值链的内外联系以及关键价值点上作业活动的有效性、增值性等进行绩效评估，发现问题，做出评价，提出审计增值建议。

The local peasant undergoes the process of class differentiation within rural village. From the 1980s onwards, they are under the pressure of proletarianization. They lost farm land and advantages in local market. These transformations change the social division of labor in rural village. The only way against this process is the expansion of village government and its administrative power. The need of strengthening security force leads to more recruitment of young people. It mitigates the pressure of proletarianization and forms the basis of the local society.

至於本地农民，他们经历了农村内部的阶级分化。80年代后，农民面对无产阶级化压力增加，农民失去土地，在地方市场上也开始失去优势，这些正在改变著农村的社会分工，唯一减慢或转化这个过程的是，农村基层组织的膨胀及吸纳，由於其基层管理权力的膨胀，以及加强治安能力的需要，增聘了不少年青劳动力，稍为纾缓了部份无产阶级化的压力，同时形成了本地社群的基础。

This paper explores shareholder approach, material approach and investment approach to cash flow, and it is concluded as follows: Net present value calculated is equal for shareholder approach and material approach, but for fixed assets investment projects, shareholder approach is far more concise and workable than material approach and provides direct cash flow information with clear and useful economic significance. Investment approach analyzes forecast cash flow for investment projects from a different angle, not only offering additional managerial accounting information, but also testing the properness of and providing theoretical support for shareholder approach and material approach.

通过对股东现金流量法、实体现金流量法和全投资现金流量法模型的研讨，提出如下观点：股东现金流量法与实体现金流量法计算的净现值是相等的，但对寿命期有限的固定资产投资项目，股东现金流量法远比实体现金流量法简洁易懂，便于操作，其提供的现金流量信息直观，经济意义明晰，有用性强；全投资现金流量法从另一个角度进行投资项目的预期现金流量分析，不但能提供补充的管理用会计信息，而且能对股东现金流量法模型的正确性进行验证，互相提供理论上的支持。

Branch curriculum: c language, c++ programming, network security technology, computer network, homepage design, internet technology and application, software engineering, database application and technology and so on main practice: in 07 year summer schools the software engineering practice, has completed some tour information management system management system demand analysis and design documents 07 year summer ata (beijing entire america educational technique service limited company) really teaches, has completed the correlation network transport protocols compilation self-appraisal: has the strong team cooperation spirit and the organization coordinates ability, is glad accepts the challenge, is independent and self reliant, has the superior quality which certain innovation thought and bears hardships and stands hard work, has the good physical quality, the psychological quality; collective sense of honor; works practices good self-discipline, has the good occupational ethics and dares the responsible spirit.

主干课程： c语言，c++程序设计，网络安全技术，计算机网络，网页设计，internet技术与应用，软件工程，数据库应用与技术等主要实践： 07年暑期校内软件工程实习，完成了某旅游信息管理系统的需求分析和设计文档 07年暑期ata（北京全美教育技术服务有限公司）实训，完成了相关网络传输协议的编写自我评价：具有较强的团队合作精神和组织协调能力，乐于接受挑战，自立自强，具有一定的创新思维和吃苦耐劳的优秀品质，具有良好的身体素质，心理素质；集体荣誉感强；工作上严于律己，具有良好的职业道德和勇于负责的精神。

The causes to make the teachers of the primary school lose their sense of happiness may be attributed to: the low social status and the excessively high demand of the society; the tediousness and rigidity of the job; the imbalance of teachers" payment and their contribution; the improper evaluation of school"s management style to teachers endeavor; the incapability to obtain their independent right on education.

教师幸福感失落的原因的先后顺序为：社会的地位较低而且要求过高；工作的烦琐机械；薪酬和自己的付出不相配；学校管理风格不能正确评价所付出的努力；自己无法获得在教育上的自主权。

This article shows the present condition of China's manpower resources and target of cultivating personnel, describes the tendentious requirement for manpower resources and exploration in the historical background of the accession to WTO and proposes the strategic measures to the management and exploration of China's manpower resources.

文章指出当前我国人力资源的现状，以及培育我国人才应该瞄准的方向，阐述在加入WTO的历史背景下我国人才资源需求的趋势和开发的方向，提出我国人才资源在管理和开发上的战略举措。

For 75 years the combined 1.14 million acres (0.6 million hectares) of Canada's Waterton Lakes National Park and the U.S.

由于75年的组合成1.14百万英亩（0.6百万公顷）的加拿大Waterton湖国家的公园和美国的冰河国家公园已经指定，并共同管理，正如transboundary保护区－这世界上的第一个国际的和平公园。

For 75 years the combined 1.14 million acres (0.6 million hectares) of Canada's Waterton Lakes National Park and the U.S.'s Glacier National Park have been designated, and jointly managed, as a transboundary conservation area—the world's first international peace park.

由于75年的组合成1.14百万英亩（0.6百万公顷）的加拿大Waterton湖国家的公园和美国的冰河国家公园已经指定，并共同管理，正如transboundary保护区－这世界上的第一个国际的和平公园。

The information collecting module deployed on resources is designed to obtain state information of resources; the information node server is introduced for assembling and managing resource information. The XML format is used to formalize the data source and information transport. Meanwhile adopt native-XML database technology for direct data store and process. The interface for information query and resource information filtering is implemented through Web service capsulation.

开发了部署于资源上的信息采集模块，获取资源状态信息；引入信息结点服务器实现对资源信息的汇集与管理；在采用XML格式对子系统中信息来源和信息传输进行规范的同时，利用native-XML数据库技术实现对数据的直接存储及处理，并通过Web服务的封装提供了资源信息过滤与信息查询接口；基于RIA技术开发了友好的Web访问界面。

At present, it is mainly focused on the HomeNet based on CEBus protocol and X-10 protocol.

本文在简单介绍家庭网络技术发展状况的基础上，论述了X-10协议和CEBus协议的关键技术，然后重点讨论了基于CEBus的家庭网络管理器的设计与实现，以及基于X-10的家庭网络控制系统的软硬件设计。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。