Wal-Mart traslada su centro adquisitivo global a Shenzhen La estadounidense Wal-Mart, la mayor cadena de supermercados del mundo, ha trasladado su centro de adquisición global de Hong Kong a Shenzhen, ciudad de la provincia meridional de Guangdong. La multinacional planeaba abrir 44 sucursales en China para el año 2003. Además, proyectaba establecer en los siguientes años cinco filiales en la capital china, incluyendo tres centros comerciales y dos tiendas "sólo para socios" en lo que invertirá
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从"黎明股份事件"看CPA审计 作者 胡寿龄 "黎明股份"，上市号600617，总股本19000万股，流通股7000万股，1998年发行股票，1999年1月28日上市。在1999年度报告中，该公司为了掩饰其经营业绩，虚增资产8996万元，虚增负债1956万元，虚增所有者权益7413万元，虚增营业收入1.5亿元，虚增利润总额8679万元。负责对该公司进行审计的事务所是沈阳华伦会计师事务所，审计报告中说：该公司"在所有重大方面公允地反映了该公司1999年12月31日的财务状况、1999年度经营成果和1999年度现金流量情况"。这是一份典型的无保留意见的审计报告。很显然，会计师事务所的工作出现了较大的失误。 按照审计准则的要求，注册会计师在审计一个公司的财务会计报告时首先要进行符合性测试，包括：审计风险的评价、内部控制调查、重要性标准的估计，以及对销售、收款、采购、付款各环节的测试等等；在符合性测试的基础上制订审计计划，执行实质性测试，开始抄写工作底稿并评价。按审计要求，对实物，包括货币资金、存货、设备等都应实施抽查，抽查比例数量不小于40％，金额不少于60％。华伦会
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新魔方新手教程 [pic] 前言 我们常见的魔方是3x3x3的三阶魔方，英文名 Rubik's cube 。是一个正 6 面体，有6种颜色，由26块组成，有8个角块；12个棱块；6个中心块（和中心轴支架相连）见下图： [pic] （图1） 学习魔方首先就要搞清它的以上结构，知道角块只能和角块换位，棱块只能和棱块换位，中心块不能移动。 魔方的标准色： 国际魔方标准色为：上黄－下白，前蓝－后绿，左橙－右红。（见图2）注：（这里以白色为底面，因为以后的教程都将以白色为底面，为了方便教学，请都统一以白色为准）。 （图2） 认识公式 [pic] [pic] （图3） （图4） 公式说明：实际上就是以上下左右前后的英文的单词的头一个大写字母表示
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公司生产安全培训教案 众所周知，企业规章制度中有关安全生产的条文，是用鲜血和生命换来的教训，它反映了生产过程中的客观规律，谁也不能随心所欲地违反，否则，就要受到客观规律的惩罚。然而在实际生产现场，员工的违章现象，却屡禁不止。大量事实证明，违章不但制约了企业的生产，而且还危害员工的生命安全。事故统计表明， 70%的事故是由于违章指挥或违章作业造成的，因此，杜绝违章现象是企业预防事故发生的重要手段。 一、企业员工违章操作行为的主要表现 （一）主观心理因素 自我表现好胜心态。个别员工认为自己技术比较高， 1、 自我表现好胜心态。个别员工认为自己技术比较高，喜欢在别人面前露一手” 表现一下自己的能力，爱虚荣，这样的人往往会发生违章操作。 2、 麻痹侥幸心理。有这种毛病的人往往不接受“不怕一万，就怕万一” 麻痹侥幸心理。有这种毛病的人往往不接受“不怕一万，就怕万一” 的经验教训。是重复事故的思想根源所在。在这种心理状态下，个别员工认为偶尔违章不会产生什么后果，或着认为别人也这样做而没有出事，因此，无视有关的操作规程，麻痹大意、无视警告，不按操作规程办事。 3、马虎敷衍，固执。有的员工工作漫不经心，我行我素，将岗位安全责任
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The Play named “Trying to find Chinatown” deals with how race is perceived, and in this case the asian community is the primary focus of the story line. The Main Characters are Ronnie and Benjamin. Both start their relationship as a unexpected consensual encounter when Ronnie a Chinese American Male in his mid Twenties dressed in retro 60s with a slight look of the 90s when it came to his Requisite mutilation of the outfit. He was playing his electric violin on a street corner on the Lower east
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Jérôme Bauché INTERNATIONAL MARKETING China’s culture and business practices differ from Europe or even North American. As you start making business in China, having an understanding of Chinese business “etiquette” is important to your success. Knowing and practicing common customs will also help you to avoid embarrassment, and focus on the matters at hand on critical occasions. Appearance One of the most visible changes to the human landscape of China over the past few decades has been the
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population. This is partially evident by the menu appealing to Americans in Guam. Moreover, Jollibee’s analysis of California indicates a high Filipino expatriate concentration and low level of competitors; two things relatively easy to quantify. The Hong Kong location is expected to have far less Filipinos than the Central location which struggled to attract locals, but did an excellent job with expatriates. This company understands expatriates. Moreover, the ongoing issues in China, for example, mangers
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of Hong Kong School of Continuing and Professional Education Taxation (Hong Kong) 2013/14 Trimester 1 COURSEWORK ASSIGNMENT DUE DATE: 18 November 2013 (Monday) (Answer the following questions within 1,500 words): (a) George Chan has been employed by Diamond Ltd (Diamond) in the UK as a manager since 1 January 2010. On 1 April 2011, George was posted to Hong Kong to work for two years for the Hong Kong branch of Diamond. His assignment involved working in the PRC and Hong Kong
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emeraldinsight.com/1361-2026.htm JFMM 8,4 ACADEMIC PAPER 362 Fashion change and fashion consumption: the chaotic perspective Ka Ming Law, Zhi-Ming Zhang and Chung-Sun Leung Institute of Textiles and Clothing, The Hong Kong Polytechnic University, Hunghom, Hong Kong Keywords Fashion, Consumers, Young adults, Social change Abstract Previous researches have considered that the impact of fashion change and fashion consumption is linear. Therefore, one reason was found as the ultimate source
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