生态系统的概念,试分析生态系统的基本成分及其作用。
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《中华人民共和国环境保护法》关于政府加强环境保护公共设施建设工作的规定是什么?
某火力发电工程EPC总承包项目,总承包商重视对设备的采购工作,把火力发电设备和配套电厂锅炉的采购、订货作为重点,编制了设备采购计划,确定了采购过程的里程碑。项目部针对采购设备的具体情况,把采购中的进度和质量安全的保证作为采购工作重点控制的中心任务。在采购的实施过程中,进行了以下工作: 工作一:设备请购单的审查及询价商务文件编制。项目设计部门在编制完设备请购书及附件后,由项目设计经理签字并提交项目采购经理,经项目采购经理审查,确认请购单及附件的内容齐全,提交时间符合进度计划后由项目采购部门按预定计划实施询价。由于采购项目特殊,询价商务文件采用了采购部门自行编制的商务文件。 工作二:询价。项目采购部门就发电设备和配套电厂锅炉分别进行了询价,询价的厂商一共有12家,其中包括本公司合格厂商以外的业主指定的厂商2家。 工作三:评审。 1.技术评审。技术评审由相关专业负责人进行审核,评审的依据是厂商技术报价文件,评审的结果是8家合格、3家不合格、1家需要做局部修改后才能合格。对所询合格厂商做横向比较并排出推荐顺序。 2.商务评审。对于技术评审不合格的厂商不再做商务评审,商务评审由采购工程师负责组织相关专家进行。商务评审的依据是厂商的商务报价,重点评审价格构成是否合理并具有竞争力。 3.综合评审。综合评审由设计经理和采购经理主持,在技术评审和商务评审的基础上进行。综合评审既要考虑技术,也要考虑商务,从质量、进度、费用、厂商执行合同的信誉、同类产品业绩、交通运输条件等方面综合评价并排出推荐顺序,报公司主管经理审批。 经过评审,项目采购部门选定比较理想的供货厂商,但是报价突破了已经批准的预算。 指出工作一中设备请购单的审查及询价商务文件编制有哪些不妥之处,并加以改正。
Trying to Find a Partner One of the most striking findings of a recent poll in the UK is that of the people interviewed, one in two believes that it is becoming more difficult to meet someone to start a family with. Why are many finding it increasingly difficult to start and sustain intimate relationships? Does modern life really make it harder to fall in love? Or are we making it harder for ourselves? It is certainly the case today that contemporary couples benefit in different ways from relationships. Women no longer rely upon partners for economic security or status. A man doesn't expect his spouse to be in sole charge of running his household and raising his children. But perhaps the knowledge that we can live perfectly well without a partnership means that it takes much more to persuade people to abandon their independence. In theory, finding a partner should be much simpler these days. Only a few generations ago, your choice of soulmate (心上人) was constrained by geography, social convention and family tradition. Although it was never explicit, many marriages were essentially arranged. Now those barriers have been broken down. You can approach a builder or a brain surgeon in any bar in any city on any given evening. When the world is your oyster (牡蛎) ,you surely have a better chance of finding a pearl. But it seems that the old conventions have been replaced by an even tighter constraint: the tyranny of choice. The expectations of partners are inflated to an unmanageable degree: good looks, impressive salary, kind to grandmother, and right socks. There is no room for error in the first impression. We think that a relationship can be perfect. If it isn't, it is disposable. We work to protect ourselves against future heartache and don't put in the hard emotional labor needed to build a strong relationship. Of course, this is complicated by realities. The cost of housing and child-rearing creates pressure to have a stable income and career before a life partnership. Which of the following was NOT a constraint on one's choice of soulmate in the old days?()
A. The health condition of his or her grandmother.
B. The geographical environment.
C. The social convention.
D. The family tradition.
综合题:A注册会计师负责审计甲公司2014年度财务报表。甲公司2014年12月31日应收账款余额为3000万元。A注册会计师认为应收账款存在重大错报风险,决定选取金额较大以及风险较高的应收账款明细账户实施函证程序,选取的应收账款明细账户余额合计为1800万元。相关事项如下:(1)审计项目组成员要求被询证的甲公司客户将回函直接寄至会计师事务所,但甲公司客户将回函寄至甲公司财务部,审计项目组成员取得了该回函,将其归入审计工作底稿。 (2)对于审计项目组以传真件方式收到的回函,审计项目组成员与被询证方取得了电话联系,确认回函信息,并在审计工作底稿中记录了电话内容与时间、对方姓名与职位,以及实施该程序的审计项目组成员姓名。 (3)审计项目组成员根据甲公司财务人员提供的电子邮箱地址,向甲公司境外客户乙公司发送了询证应收账款余额的电子邮件,并收到了电子邮件回复。乙公司确认余额准确无误。审计项目组成员将电子邮件打印后归入审计工作底稿。 (4)甲公司客户丙公司的回函确认金额比甲公司账面余额少150万元。甲公司销售部人员解释,甲公司于2014年12月末销售给丙公司的一批产品,在2014年年末尚未开具销售发票,丙公司因此未入账。A注册会计师认为该解释合理,未实施其他审计程序。 (5)实施函证的1800万元应收账款余额中,审计项目组未收到回函的余额合计950万元,审计项目组对此实施了替代程序:发现其中的500万元存在期后收款凭证;对没有期后收款记录的450万元,检查了与这些余额相关的销售合同和发票,未发现例外事项。 (6)鉴于对60%应收账款余额实施函证程序未发现错报,A注册会计师推断其余40%的应收账款余额也不存在错报,无须实施进一步审计程序。 要求:针对上述第(1)至(6)项,逐项指出审计项目组的做法是否恰当。如不恰当,简要说明理由。