Cell phones may help busy executives keep in constant touch with important business associates, but they may also increase their risk of high blood pressure, preliminary research suggests. A study of 10 German mobfie phone users found that when they switched on their phone, their blood pressure shot up by 5 to 10 millimeters of mercury, researchers reported in this week’s issue of the international medical journal, The Lancet. Exactly how cell-phone use can lead to increases in blood pressure is unclear, but researchers speculate that the electromagnetic fields emitted by phones may somehow boost pressure. While the blood pressure increases found in the new study are small, they may be detrimental to people who already suffer from hypertension, researchers led by S. Braune of the Neurologische Universitateklinik in Freiburg, Germany, explained.
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丁注册会计师负责对D公司20×8年度财务报表进行审计,遇到下列有关固定资产审计的问题,请代为做出正确的专业判断。 为证实D公司会计记录中所列的固定资产是否存在,了解其目前的使用状况,丁注册会计师应当实施( )程序。
A. 对固定资产实地观察
B. 检查固定资产的所有权归属
C. 以实地观察为起点,追查固定资产明细分类账
D. 以固定资产明细分类账为起点,进行实地追查
Revolutionary innovation is now occurring in all scientific and technological fields. This wave of unprecedented change is driven primarily by advances in information technology, but it is much larger in scope. We are not dealing simply with an Information Revolution but with a Technology Revolution. To anticipate developments in this field, the George Washington University Forecast of Emerging Technologies was launched at the start of the 1990s. We have now completed four rounds of our Delphi survey — in 1990, 1992, 1994, and 1996 — giving us a wealth of data and experience. We now can offer a reasonably clear picture of what can be expected to happen in technology over the next three decades. Time horizons play a crucial role in forecasting technology. Forecasts of the next five to ten years are often so predictable that they fall into the realm of market research, while those more than 30 or 40 years away are mostly speculation. This leaves a 10- to 20-year window in which to make useful forecasts. It is this time frame that our Forecast addresses. The Forecast uses diverse methods, including environmental scanning, trend analysis, Delphi surveys, and model building. Environmental scanning is used to identify emerging technologies. Trend analysis guides the selection of the most important technologies for further study, and a modified Delphi survey is used to obtain forecasts. Instead of using the traditional Delphi method of providing respondents with immediate feed- back and requesting additional estimates in order to arrive at a consensus, we conduct another survey after an additional time period of about two years. Finally, the results are portrayed in time periods to build models of unfolding technological change. By using multiple methods instead of relying on a single approach, the Forecast can produce more reliable, useful estimates. For our latest survey conducted in 1996, we selected 85 emerging technologies representing the most crucial advances that can be foreseen. We then submitted the list of technologies to our panel of futurists for their judgments as to when (or if) each technological development would enter the mainstream, the probability that it would happen, and the estimated size of the economic market for it. In short, we sought a forecast as to when each emerging technology will have actually "emerged". The job of the futurists is to ______.
A. estimate the frequency of technological developments
B. forecast the significant technologies of the future
C. prepare the potential market for each technology
D. adjust the time of arrival of new technologies
简答下列问题:(1)A公司由于资金紧张,可能无法偿还将要到期的债务,但注册会计师认为被审计单位编制会计报表所依据的持续经营假设是合理的。A公司已在会计报表上适当披露,注册会计师应出具何种审计意见若A公司拒绝在会计报表附注中充分披露,注册会计师又应发表何种审计意见(2)B公司的海外主要子公司甲公司系由其他注册会计师审计且无法进行复查,注册会计师在审查B公司时可出具何种审计意见
注册会计师接受委托对ABC股份有限公司2003年度会计报表进行审计。在对存货项目进行审计时,决定将存货的截止测试作为一项重要审计程序。请问:(1)截止测试技术除了可用于存货项目外,还可用于哪些账户(2)存货截止的主要方法是什么(3)如何选择存货截止测试的样本(4)如何判断存货是否正确截止