A great deal of attention is being paid today to the so-called digital divide—the division of the world into the info (information) rich and the info poor. And that (31) does exist today. My wife and I lectured about this looming danger twenty years ago. What was less (32) then, however, were the new, positive (33) that work against the digital divide. (34) , there are reasons to be (35) .
There are technological reasons to hope the digital divide will narrow. As the Internet becomes more and more (36) , it is in the interest of business to universalize access-after all, the more people online, the more potential (37) there are. More and more (38) , afraid their countries will be left (39) , want to spread Internet access. Within the next decade or two, one to two billion people on the planet will be (40) together. As a result, I now believe the digital divide will (41) rat
A. at
B. with
C. of
D. for
正大公司属于控股企业,最高权力机构是股东大会,执行机构是董事会,另外还设有职工代表大会以及各职能部门,分公司等。L注册会计师正在对其内部控制度及业务活动进行审计,相关的资料如下:
(1)会计出纳分设。财务部经理的妻子担任出纳,并兼任满足行政部门需要的日常业务,亲自办理取款,购买、报销等手续。支票等票据由会计保管,支取款项的印章都由总经理亲自保管。
(2)材料采购等由供应部经理审批、专门采购员实施。根据规定,各项费用由总经理签字都可报销,某日出纳在采购时发现当地主要媒体宣传另一公司A产品正在开展活动,称其为高科技产品,可以替代本企业主要原料并能够节约成本30%,促销时间仅仪两天。采购员认为时间过于紧张,宋不及请示供应部经理,因此直接电告企业总经理,总经理决定采购12吨,价税合计100万元。出纳当即采购并由仓库验收入库,经总经理签字,办理了货款支付手续。后来生产车间反映,该批材料不适应生产要求,只能折价处理,造成损失32万元。总经理指示调整成本预算,将32万元损失计人正常材料耗费。
(3)办理销售、发货、收款三项业务的部门分别设立,同时,为考虑到销售部门比较熟悉客户情况,也便于销售部进行业务谈判,确定授权销售部兼任信用管理机构。对大额销售业务,销售部可自主定价,签署销售合同。为逃避银行对公司资金流动的动监控,企业在销售业务中尽可能利用各种机会由业务员向客户收取现金,然后交财务部存放在专门的账户上。某月销售业务员甲联系到一个人客户,办理300万元的销售任务,并将款项交财务部入账。次月,该业务员谎称对方要求退货,并自行从其他企业低价购入同类商品,要求仓储部门验收入库,仓储部门发现商品商标都丢失,但未进行进一步查验,直接办理了各项手续(但没有出具质检报告)。财务部将退货款项转入业务员提供的银行账号。
(4)为了提高分公司的积极性,公司决策授予分公司自主决定是否对外提供担保业务。是否对外投资的权力。
(5)年初公司财务部(没有专门的预算管理机构)制定年度预算方案以后,报股东大会批准后立即执行。发生采购失误事什后,财务根据总经理的意向决定调整成本费用预算,并认为当年圆满完成了企业预算目标。
要求:分析企业内部会计控制方面存在什么问题并说明应该如何改进。
主机遥控系统的转速限制功能包括()。
①最小转速限制
②最低稳定转速限制
③最大转速限制
④轮机长最大转速限制
⑤应急停车转速限制
⑥临界转速自动回避
A small group of Internet security specialists gathered in Singapore to start up a global system to make e-mail and e-commerce more secure, end the rapid growth of passwords and raise the bar significantly for Internet fraud, spies and troublemakers.
The Singapore event included an elaborate technical ceremony to create and then securely store numerical keys that will be kept in three hardened data centers there, in Zurich and in San Jose, Calif. The keys and data centers are working parts of a technology known as Secure DNS, or DNSSEC. DNS refers to the Domain Name System, which is a directory that connects names to numerical Internet addresses. Preliminary work on the security system had been going on for more than a year, but this was the first time the system went into operation, even though it is not quite complete.
The three centers are fortresses made up of five layers of physical, electronic and cryptographic security, making it virtually impossible to dam
A. the Net security system has protected lots of companies from data thefts
B. scientists sees the Net Security System as a promising technology
C. companies like Sony are undergoing an Internet security crisis
D. communication via the Internet makes people more confident
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