Charm of Lijiang, in the light every night sultry landscape fence Office - lamps, lighting, lighting - Lighting Industry

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Lijiang is the evening arrived, the night began to fall. With a kind of hazy, a novelty perspective, the formal set foot on the land of Lijiang. Roads, Car , Commercial, Advertisement Have brought the flow of people coming and going, and generally no particular strange city, no city of style and luxury. Through the food market, along a stream against the current direction, looking forward to tonight's Lijiang night.





Real life and the integration of town
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Darkness prevails, scattered light illuminate the road ahead, see the mist in the narrow streets, and light exposure in the streaky rock the reflected light. Town in this unconsciously into my eyes, I am also a little breathless in it into the Lijiang. Unfamiliar with the old, vision and reality, one person with the town on this together. Turned the two Crossings, continue along the direction against the current, find the inn and settle down. Featured wines stack





city





In the Old Town of Lijiang, inns are everywhere, but each inn has its own characteristics. Because the operating inn are outsiders, and fierce competition, all the brilliant idea to attract tourists. Lived in a small inn is a small hospital, the compound is a little messy, while the walls of a very thick rope woven out of seagulls flying patterns, the other side of the ancient Naxi painting style. Peng barricaded with palm leaves, put the long table below, and feel of Naxi-style taste, became the table entertaining guests. Liaoning innkeeper who liberated. That night, took out his soaking wine, hospitality, and stay in the Muzi, two in Guangdong and another innkeeper M from Tianjin, and by chance meet, drink and add to the fun. A few glasses of wine you'll feel the money is frightening, sorrow, joy, open up East and West, undying sweet, lots to talk about the difficulties, both with the alcohol in the cold night in the red, one by one release. Interest in the speech, flowing booze, shrouded in darkness. Within a short while, about 4 kilograms of liquor to wash it all down. Sorry, no thin horse drinker, but due to interest, open the wine ring, also drank a couple of it. At this point, is the deep root of the night, wine add to the fun, but also help gallbladder. From Tianjin offer to take us to see the night view of Lijiang. I packed up, took his camera and Jiaojia, hastily disappeared into the night.





Rich classic beauty





Night in the Square Street, was ablaze with lights surging crowd. Although the low season for tourism is still full of tourists. Standing Square Street Central, looking around, looking at the stars, the original Lijiang than I am. Somewhat underestimated, picky. Bar Street from the Square Street along the creek have been through to large tankers Square, which is symbolic of the elements of Lijiang. Distribution of the colored bars on both sides of the stream, Yimiyangguang, cycling diary world, Valentine's Island, Peach Blossom Island, etc., the name sounds rich modern look; decoration strange, bizarre, quaint, and very rich flavor of classical beauty. All this will make you confused, slow down and enjoy the taste, but also to the bar inside to experience the "clubbing" experience. Walking in the bar street, next to the Way We invite you to enter, there are many bars, sing and dance. Song, dance sound, r, He Sheng accompanied by high-pitched hoarse voice pierced the night sky ... ...

Management Accounting ---- weakness of domestic management software - management software, office software - office supplies industry

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Nowadays Management Software Industry in the country in the ascendant, as represented by ERP management software management software market to become the protagonist. However, the content management software has different opinions, each factory management software products introduced in different functional orientation, while others focus on the financial functions, and some focus on manufacturing capabilities, and some focus on customer relationship management functions, but most vendors do not attach importance to software The management accounting function, this paper should talk about management software management accounting function.





1, management accounting and financial accounting differences
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First we look at from the perspective of the accounting profession of Management Accounting and Financial Accounting. Corporate accounting system can be divided into two main subsystems: financial accounting systems and management accounting systems. Financial accounting system is mainly for external information users in the financial information, such as tax authorities, shareholders of listed companies, banks, securities regulatory bodies. Financial accounting system based on government rules and practices dealing with the economic and business enterprises, such as corporate accounting system, accounting standards, stock accounting system, external provision of the specified report format. The financial information is used for investment decisions, evaluate the enterprise's overall business conditions, monitoring is a violation of corporate laws and regulations.





Management accounting information systems for internal corporate users of financial information, such as management, production department, technical department. Management accounting system based on self-determined approach to business enterprise financial operations, different enterprises may be very different processing methods, information content and form very different. The financial information is used for internal product decisions, production decisions, decisions made, or outsourcing the internal decision-making. Therefore, often referred to as external accounting financial accounting, management accounting often referred to as internal accounting, financial accounting information is usually the company's overall information management accounting information is usually very detailed and specific.





More internal management accounting, but the most important two aspects, one cost accounting, and second overall budget. The main contents of cost accounting is based on the characteristics of business enterprises select the appropriate costing methods, such as batch costing, cost calculation step, standard costing, activity-based costing, etc. The goal is to get a full accounting and detailed The correct cost information, including product costs, departmental costs, order costs, customer costs, operating costs, distribution costs and other dimensions of cost information. The main content of a comprehensive budget management is based on the annual corporate business goals, division of the budget unit, budget, design professional content, choose the budget cycle, the preparation of enterprise business budget and financial budget, and according to the actual operation of the differences were analyzed.





Second, management accounting in business management position and role





Management accounting information is the most important needs of internal management information, enterprise decision support system the most important part. In contrast, financial accounting information as the main service to external users, more emphasis on the reliability of information and compliance, internal management role for far less than management accounting information. Of course, a long long time because of domestic economic environment and corporate status of case management, domestic enterprises are generally not taken seriously enough the importance of management accounting, and even a considerable number of corporate management and finance staff do not understand financial accounting and management accounting differences. With the domestic market and gradually improve the economic environment, businesses rely more and more competition between the fine degree of internal management, and management accounting of the conduct is an important part of managing fine. For example, the cost information is the most important basic information, detailed and accurate cost information is product pricing, product profitability analysis, outsourcing decisions, cost control and departmental management performance evaluation activities, and many other basic information, there is no accurate cost information to support , the decision-making almost impossible to start. Again, the overall budget management is the management control to ensure that an important means to achieve strategic objectives, as the basic method of modern business management is widely used, enterprises should be the goal of modern enterprise level by level, until the implementation of each department at all levels individuals, consistent with the company having a common goal, a comprehensive budget management is the most important means of budget management is also cost enterprises an important means of control.

Primary users must see the projector purchase the mistake of intensity - office supplies industry

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Many people have many misconceptions projection brightness, which directly affect the projector purchase. Today we come to the brightness of the projector to do some analysis of some misconceptions.





1. The higher the resolution, higher brightness
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Many consumers are often one-sided that the higher output resolution projector, the higher the brightness, the better the final output results, the more clear projection screen.





In fact, the projector's brightness level and the output resolution has nothing to do, it depends on the brightness of projector bulbs, projector internal optical system and the internal optics of reflection and transmission capacity. The output resolution of the projector is also connected by the output resolution computer display card limit, if the graphics card's output resolution even if the projector's resolution, low-index higher, the output effects are not very good.





2. Lumens brightness representatives





Brightness projector that is the energy projector light output size, and power projection bulb size and the size of the projected area, usually ANSI lumens brightness as the projection unit. Under this standard, many people believe that it represents lumens brightness.





Is not true, "lumen," said beam projection amount of the projection screen or projection units of time, the visual response to light radiation intensity of a capability. ANSI for projectors, "lm" and a unified computing standards, that projection resolution, field frequency, the color temperature, contrast and other parameters under certain conditions, Test The projection screen in the "field" shape of each cross-point illumination, and then multiplied by the projected area, calculate the average of all cross-point illumination, the projector is the lumen size.





3. The higher the brightness, projection screen more clearly





In theory, the greater the lumen value, the higher the brightness of the projector, projection screen should be more clear. From the actual effect, in a well-lit environment projection presentation projectors with high brightness than low indeed better than the brightness of the projector. However, this does not say that the higher the brightness, projection screen clearer.





In the actual projection process, the brightness of the projector with the size of a number of objective factors. For example, in projection resolution, field frequency, color temperature, contrast, under certain conditions and other factors, the clarity of projection screen, projector bulbs in addition to the power and size, but also by the size and projection screen, projection distance of direct relationship.





4. The same lumens, the same brightness





Was said, since the brightness of the projector unit is the lumen, then the same lumens projector value, they should also be given the same brightness ah!





Theory, this claim is correct. However, different brands of projector manufacturers, test brightness target environment is not the same, the final test of the lumen projector will not be exactly the same value.





Different brands, different models of projectors, using the size of the white window signals the existence of 10% to 25% of the error, the lumen value even if the same can not ensure the same brightness. Also, different brands of projection brightness, compared with the same luminance values, there is nothing comparable.

Set the tone for next year's macro-control: stability is still the general direction - Refractory Industry

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The annual Central Economic Work Conference on the 5th morning in Beijing, meeting economic stimulus package will be implemented to assess the effect of year, sort of macro regulation and control of the main threads of economic work for 2010 deployment.





Central Economic Work Conference was attracted wide attention because of China's overall economic work for next year set the tone. Can be expected this year's Central Economic Work Conference, issued "policy tightening signals" no longer exists is expected next year to continue the proactive fiscal policy and loose monetary policy is no longer appropriate suspense will remain stable direction.
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Central government continued to next year's economic growth targets set at 8%, the overall macro-economic policy remain relaxed. And this year is different is that the proactive fiscal policy next year will be expected to "structural adjustment", "Hui people" inclined, moderately easy monetary policy focus from the "loose" to "moderate." Consumer policy is likely to improve the promotion of











Often become the central economic work conference, the second year to judge a key market benchmark, and in the November 27 meeting of the CPC Central Committee Political Bureau meeting, was seen as the central economic work meeting "set the tone will be."





The Central Political Bureau meeting stressed that to maintain continuity and stability of macroeconomic policies and continue to implement the proactive fiscal policy and loose monetary policy appropriately, according to the new situation and new focus on improving the policy relevance and flexibility. Meeting and highlighted: "To promote domestic demand, especially consumer demand continued to increase and enhance residents, especially low-income people spending power, perfect the consumption policy."





Specific measures, on November 27 Politburo meeting on the 10 specific direction, in addition to maintaining the basic orientation of macroeconomic policy and macroeconomic control, the consumer to become the first-mentioned contents. Session, to promote domestic demand, especially consumer demand continued to grow and enhance residents, especially low-income people spending power, perfect the consumption policy. Experts predicted that central economic work conference will continue the CPC Central Committee Political Bureau meeting of the "perfect the consumption policy."





Credit policy may be subject to fine tuning





Department of Commerce International Trade and Economic Cooperation Institute, said Mei Xinyu, an expert, right now, not simply pick up the world economy, China's economic rise also faces many uncertainties, expansionary policies should not appear in the first half of next year, a sharp contraction, but policy fine-tuning is inevitable.





He believed that this round of crisis in the process of monetary policy to play an important role in the coming year will return true "moderate." Although interest rates, deposit reserve ratio may not be quickly adjusted, but the official would be action in the credit policy, on different industries, different enterprises, "differential treatment." At the same time, the transfer structure, promote consumption, the policy will dwell more in order to promote sustainable economic development. Lured by extension





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Fan Jianping, chief economist for the State Information Center, believes that the current Chinese economic growth is still lower than long-term potential growth rate, inflation pressure is not, therefore, 2010 should be "steady growth, transfer structure, anti-inflation" as the basic policy orientation.





"Steady growth", the key is to manage the pace and intensity of government investment.





Fan said, the government investment is driving the Chinese economy's main driving force of this round of rapid recovery is only possible overheating of the field next year. He suggested that officials should focus on improving investment efficiency, manage the projects have been launched for the "new setting out their stalls" When cautious.





Mei Xinyu also pointed out that the central economic work conference will outline the general framework of economic policy in the coming year, for confidence, stability is expected, the current policy should be to "stabilize" the main concern incentives will continue. But the macro-control is not static, once a major turnaround in the economic environment at home and abroad, the official will also prescribe the right medicine, to make adjustments.





2010 year is the implementation of the "Eleventh Five Year Plan" last year. Make next year's economic and social development work, for further effective response to international financial crisis, strengthen our economic recovery basis for the "12 5" to create good conditions for planning and starting the essential.

Pan Yue: river basins is the environmental crisis of last resort - river basins, pollution, environmental protection - environmental protection industry

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Another "environmental protection storm" has come, 13 districts were "limited batch." The "river basins" is how the selected area?





Pan: from the beginning in early June, SEPA also organized the Huaihe, Haihe River, Yellow River, Yangtze River and Taihu Lake basins in 11 provinces, conducted a thorough investigation. Month and a half years, we have examined 126 Industrial Park, 529 key polluting enterprises, integrated river water quality around the state, industrial enterprises in pollution, industrial and environmental characteristics of the situation of law, the decision by the State Environmental Protection Administration approved this 13 region "river basins."
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Economic Observer: I know you personally attended a number of inspection activities, how they feel?


Pan: There are three more deep understanding. One high-tech development zones, industrial parks, not the first batch built, ultra vires and approval of the EIA and the "three simultaneous" relatively poor rate of implementation is very serious. In the examination of the 126 parks in the industrial park in 110 violations, accounting for 87.3% random industrial park. Second, the operation of urban sewage treatment plants are not normal, low capacity, pipeline network is not complete or excessive discharge. In the sample of 75 municipal wastewater treatment plant, there are 38 functioning is abnormal, excessive discharge or outage. Third, illegal or excessive discharge of some enterprises, 500 enterprises in check, there exist more than 200 enterprises illegal or excessive discharge of the situation.





Last resort Economic Observer newspaper: "environmental protection storm" will touch a lot of interest groups, I heard you at every "environmental protection storm" when they bear a lot of pressure. There are also foreign that you "did not work over the past measures", since the "thankless", why should set off again and again, "environmental protection storm"?





Pan: This is not a lot of pressure to bear for four years myself, but the Environmental Protection Administration. Many of my colleagues, such as EIA Division, Central Office Supervisor, Inspector Centre Region colleagues to four years, all haggard and down a lot, Xiao Nianqing have to grow white hair. The "river basins" action down, 40 monitoring teams have had 10 people hospitalized, I feel sorry for them.





I said before, each time when the social transformation of some departments there will always be some price to pay. Environmental protection department of the date of birth, is destined to be the traditional way of life to combat the production, that is its destiny. Therefore, effort is not to please us. The right thing, on the overall situation and long-term good thing, suffer more accused have to do it, badly beaten have to do it.





Economic Observer: Environmental Protection Administration, the "river basins", the executive can hope to explore a means of market forces, public participation in integrated river basin pollution control new ideas. Such as "river basins" really work, this method will become the norm of the exercise?





Pan: Environmental Protection Agency hope "restrictions" can become a means of normalization. Last "regional restrictions", the central leadership made a number of the instructions. This "river basin" is a "limited grant" policy using the new attempt. We hope that through these explorations, making the "restrictions" policy of institutionalized, often planning, rigidity, become the central macro-control and "energy saving" strong grasps.





Economic Observer: You said recently, "river basin" is your last resort. This trick used, and really no better way yet?





Pan: really no better solution. Three "environmental protection storm" every time violent, SEPA within the existing laws and regulations, administrative measures have been put to the limit.





"Restrictions" on the policy in the current regulations do not clearly defined, is that we have a policy framework for system innovation. However, administrative measures have their own weaknesses, there is no stability, stage, and even the possibility of rent-seeking, so as an administrative means "environmental protection storm" has been blown to an end.





Economic Observer: the face of China's current reality, rely on the protection of our environment?





Pan: environmental protection in China is no longer at the initiation stage of a public education, and has entered a stage of the interests of game. China's environmental problems affecting the most important factor is that unscrupulous commercial interests, and error performance concept of special interests. If you really have to curb pollution, drastic measures against them, with the environmental pollution of the environment of economic policy to restrain illegal business interests, with revised GDP target to reverse the error of performance concept.





Specifically, one should establish a reasonable system of environmental economic policies, introduction of green credit, green insurance, green stock, green taxation and a series of new policies, the root causes for the polluters, "without water", while encouraging environmentally friendly businesses development, and be inclined to support the economic policy; the other hand, some local governments for the blind pursuit of GDP growth in the state, environmental factors to calculate the real GDP into the index, once incorporated into the environmental factors to become official GDP indicators of assessment criteria, it can become a baton to guide local officials in environmental protection.





Survive the choked withstood the untenable


Economic Observer: In recent years, "environmental protection storm", the Environmental Protection Agency at the top, local environmental protection departments may put more pressure on. How to deal with local environmental authorities from the local government or commercial forces, pressure, resist the temptation to do business rent-seeking interests?





Pan: Indeed, the local environmental protection departments face in practice local governments and commercial forces from the enormous pressure, except for a few acted negligently, the majority of environmental officials to be loyal to the cause. However, institutional constraints, leading to many grassroots cadres and the environmental protection department, "stand firm in could not stand, withstand the untenable." We hope that the environmental protection departments at all levels shall carry out supervisory duties under the law, strict enforcement of environmental violations for not dare to compromise the struggle.





Economic Observer: You said that "the traditional mode of growth of industrialization has led to unsustainable resources and environment of China's bottom line, people's daily lives are seriously threatened." However, a number of less developed regions in China still rely on traditional industrial methods currently in growth, support the local economy. Side to "eat", while to "green", and sometimes difficult to integrate the two, most regions have chosen to "eat" not "green." In this context, the integration of environmental considerations into the GDP indicator to implement it for you?





Pan: In 2004, I proposed for the environmental problems in underdeveloped regions, to accelerate the implementation of ecological compensation mechanism. Distribution of resources according to different regions, natural climate, the potential