The Risk Management of Accounting Operations in State-Owned Commercial Banks

金融是现代经济的核心，国有商业银行在我国金融系统中占有绝对地位。近阶段国有商业银行大案要案时有发生，不仅暴露出商业银行在内部管理方面存在着一系列的问题，而且也对商业银行操作风险管理提出了严峻的挑战。作为高风险区域，同时又是商业银行最基本和最基础的业务，商业银行会计营运工作的操作风险防范理所当然地成了国有商业银行风险防范的重点。本文立足国有商业银行会计营运操作风险管理的具体实践，在商业银行会计营运操作风险管理理论的基础上，首先分析了商业银行操作风险产生的原因，主要包括：风险管理意识淡漠；风险管理框架不健全；会计营运操作风险管理机制不健全；对规章制度缺陷和影响认识不足；人员素质、人力资源配置方式不...Financial activities are central to the modern economy. State-owned commercial banks occupy a dominant position and play a significant role in our financial system. However, the frequent occurrences of criminal cases in our state-owned commercial banks have revealed a series of management deficiencies in the internal management. This also poses serious challenge to the operational risk management ...学位：会计硕士院系专业：厦门大学与厦门国家会计学院会计硕士专业学位联合教育中心（MPACC）_会计硕士(MPACC)学号：X200515718

法院不宜直接受理未经索赔的“保险给付之诉”——兼议保险索赔前置程序之构建

保险事故发生后,投保人,被保险人、受益人的保险给付请求没有经过理赔无从确定。当事人未先行向保险人提起索赔而径直提起的诉讼,不符合给付之诉的要件,不是真正意义上的保险给付之诉。应当认识到理赔程序在确定保险给付之债上的重要意义,依据索赔——理赔的保险运作模式,由当事人先向保险人提出索赔从而展开理赔程序确定具体的保险给付义务。我国应规定保险索赔前置程序,明确在保险事故发生后,投保人、被保险人或受益人必须先向保险人索赔(理赔申请),只有当索赔不获满足或有其他争议时才能提起诉讼

On the Establishment of the Pre-procedure of Insurance Claim

保险事故发生后,投保人、被保险人、受益人的保险给付请求没有经过理赔无从确定,当事人未经先行向保险人提起索赔而径直提起的诉讼因而不符合给付之诉的要件,不是真正意义上的保险给付之诉。依据索赔-理赔的保险运作模式,应当由当事人先向保险人提出索赔从而展开理赔程序确定具体的保险给付义务。我国应规定保险索赔前置程序,明确在保险事故发生后,投保人、被保险人或受益人必须先向保险人索赔(理赔申请),只有当索赔不获满足或有其他争议时才能提起诉讼。The insurance claim won't be able to be determined without settling by the insurer.Thus,the lawsuit for the premium insured brought by the claimant against the insurance company is not a real insurance actio praescriptis verbis for the lack of the elements.The importance of claim settlement for fixing the sum of insurance payment should be acknowledged,and the claimant is obliged to claim directly against the insurer beforehand,following the claiming--settling mode of insurance business rule.It is nessary for China to lay down the insurance claim pre-procedure in legislation,clarifying the obligation that the claimant apply to the insurance company in advance and may bring a suit only when the application is not satisfied

Ⅱ-3 北大短期留学生コース（HUSTEP）への貢献 : エコキャンパスの充実のための樹木看板作製

はじめに:北大の誇る世界一の「森の事件室」である研究林と整備の進んだ北大エコキャンパスを利用し、フィールド科学に関する教育を行なうことのために、研究林・構内の主要樹木の説明パネル(生態・利用・名称の由来)を英文・和文で表記し、テキスト作成と英語による野外教育を進める基礎を構築している。この背景には、急速な温暖化や偏西風による窒素沈着による「もらい公害」など、かつてない環境の下で、次世代の為にも多様性の高い森林資源の保全が切実な課題となったことが挙げられる。この問題解決は、一国だけではなく国際協力によってはじめて実現可能である。東アジア北部に位置する北海道大学は、公害対策先進国の一翼を担って来ただけではなく、森林環境教育・森林技術教育の側面からこの問題に取り組むべきである。幸いに、北海道大学が進めてきた短期留学生の教育の講義内容の高度化を、北方生物圏フィールド科学センター・森林圏ステーションも推進している。それは、「生物資源のための環境科学」と銘打って実施してきた講義内容に反映されている。この中で、近年、各種国家戦略が示されたことに伴い、生物多様性の高いアジアに留学していることを実感し、単一民族と思われがちな我が国でも先住民アイヌの知恵に学びながら木質資源を利用してきたことを知らしめるためにも、樹木の利活用だけではなく、存在の意味を知らしめる手段が必要になった。このために、北海道大学教育改善予算によって校内の主要樹木に生態学的・利用にかかわる講義用看板を設置した。本稿では、この樹木名看板とその設置場所を紹介することによって、HUSTEP講義の高度化への取り組みの一環とすることを目的とした

帰属困難なりし急性白血病様臨床症状を呈せる細網肉腫症の1剖検例について

A postmortem report of a case of mixed type of reticulo-sarcomatosis (Akazaki), with manifestations undiscernible from acute leukemia, is presented. A 34-year-old male patient was admitted on April 20th, 1954, complaining, of a swelling on both sides of the neck which symptoms had been noticed for two months, and died on April 29th, 1954. On admission, his face was pale and seemed edematous. No bleeding was seen in oral or other mucous membranes. Several swellings of the lymph nodes were noted on both sides of the neck both in the axillae and the inguinal regions. The liver was approximately 3 finger-breadth palpable, and the spleen 2 finger-breadth. Blood picture showed marked anemia with leucocytosis and the majority of the leucocytes were tumor cells. The cytoplasmas of the tumor cells were highly basophilic, by Giemsa stain, with neither Azur nor Auer corpuscules the nuclei were polymorphous and had irregular shaped nucleoles, various in sizes. Supra-vital stain, with neutral red and Janus green, revealed that only a small number of the cells could be stained by the latter colour without rosette formation. Indian-ink phagocytosis, migration capacity, and peroxidase reaction, were all negative. Histopathological examinations revealed tumor cell multiplication in the lymph nodes, liver, spleen, and the right adrenal gland. A morphological connection could be detected between the visceral tumor cells and the tumor cells in the blood

Mechanism of Functional Molecules in Shape-Control Synthesis of Noble Metal Nanocrystal Catalysts

金属纳米晶催化剂(简称金属纳米催化剂)广泛应用于化学、能源等现代工业。铂等稀贵金属目前仍然是燃料电池等领域不可替代的催化剂材料,进一步提高金属催化剂的性能和利用率一直是重大挑战。金属的表面结构取决于晶体的形状。因此,形状控制合成可有效地调控金属纳米晶催化剂的表面结构和性质,近年来得到了大量研究。功能分子(保护剂、稳定剂、表面活性剂、添加剂等)对金属纳米晶的形状控制合成具有重要作用,尤其是在湿化学法形状控制合成中。深入认识功能分子在形状控制合成中的作用机理,可为理性地设计和制备具有特定功能的纳米催化剂提供指导。功能分子通常是通过在纳米晶核特定晶面上优先吸附,或刻蚀某些特定的晶面,或者加速或抑制某些晶面的生长实现对纳米晶催化剂表面结构的调控。虽然通过结构控制合成的电化学法和湿化学法已经制备出大量不同表面结构的金属纳米晶催化剂,但是对功能分子作用机理的认识还远未深入。本文综述了近二十年金属纳米晶催化剂形状控制合成的进展,侧重阐述对功能分子作用机理的研究,总结了功能分子在金属纳米晶催化剂形状控制合成中优先吸附的重要作用机制,以及优化功能分子在纳米粒子形状控制合成中的一些基本策略。Metal nanocrystal catalysts(abr.metal nanocatalysts) are widely used in chemical and energy industries.The rare and precious metals as platinum are actually irreplaceable materials for catalysts,therefore to improve the activity and utilization efficiency of metal catalysts is always a challenge.Shape-control synthesis is an efficient way to tailor the surface structure of metal nanocrystal and therefore create particular functions in catalysis.The functional molecules such as stabilizers,capping agents,surfactants and additives,etc.,are indispensable in the shape-control synthesis,especially in the wet chemistry route.In order to rationally design and synthesize metal nanocatalysts with high activity,high selectivity and high stability,it is important to explicit the roles and mechanisms of functional agents in shape-control synthesis.The functional agents usually assist in shape-control synthesis of nanocrystals through preferential adsorption on specific crystal facets,or etching particular crystal planes,or accelerating / inhibiting certain crystal growth directions.Although a mass body of metal nanocrystals with different shape have been synthesized,the explicit roles and mechanism of functional molecules in the shape-control synthesis are poorly defined and a full understanding is still elusive.The current paper reviews mainly the recent progress made in studies of mechanism of functional molecules in shape-control synthesis of metal nanocatalysts in the last two decades.The mechanism of preferential adsorption of functional agents and some basic strategy of optimizing the use of functional molecules in shape control synthesis of noble metal nanocatalysts are summarized.国家自然科学基金“界面电化学”创新研究群体项目(No.21021002)资