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强化企业内部控制 提高企业管理效率
Reinforce the Internal Control of Enterprise and Improve the Efficiency of Enterprise Management
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Modern Management (MM) , 2011, DOI: 10.12677/mm.2011.13040
Abstract: 财务造假、偷税漏税、侵吞公司财产等违法犯罪案件的屡屡发生,一个重要的原因是内部控制失灵。由此人们越来越清楚地认识到企业内部控制的重要性,逐渐把企业内部控制作为现代企业管理的重要组成部分。因而研究企业内部控制的问题显得尤为重要。本文从控制环境、控制活动、信息与沟通、风险意识和监督机制等方面对中外企业内部控制失效的原因进行了分析,并提出了完善内部控制环境、改善控制活动、加强协调与沟通、完善风险评估和监督机制等强化企业内部控制的对策建议。
The failure of enterprise internal control system has become one of the most important reasons for the frequently occurring of enterprise criminal cases like financial fraudulence, tax evasion and etc, Therefore, study of enterprise internal control system has get more and more focus and has gradually become one of the most important component part of the modern enterprise management. So it is of great significance to study the internal control system of enterprises. The article analyzes the invalidation reasons of inner controlling of Chinese and foreign enterprises through controlling environment, controlling activities, information and communication, risk consciousness, supervisory mechanism and other aspects and provides advices on improving inner controlling environment, controlling activities, coordination and communication, risk assessment and supervisory mechanism and on strengthening inner controlling of the enterprises.
对中国乳业现状的几点思考
发表于《中国乳品工业》2014年04期,引自
http://www.cqvip.com/QK/91276X/201404/49399864.html  [PDF]

明若
QianRen Biology (QRB) , 2014, DOI: 10.12677/QRB.2014.11002
Abstract:
乳及乳制品已成为我国消费者的主要食物之一,中国乳制品的生产和消费规模与层次已取得明显的进步。但我国乳业还存在许多问题,其中乳制品安全就是我们应当首先应对的挑战。本文通过介绍美国乳业的现状和安全管理举措,结合我国乳业现状和存在问题,提出高度重视原料奶生产、细化产品包装标注、加强基础研究和进一步优化产品结构的切实可行的解决方案,以保证我国乳品工业健康可续发展。
Milk and milk products have become a major part of their diet for Chinese people. The production and consumption of dairy foods have increased significantly during the last decade. But many problems still exist in China’s dairy industry and the safety of dairy products remains a challenge. This article describes the situation, management, regulations of the American dairy industry. The possible solutions were suggested to resolve the problems, including enhancing the raw milk production, refining the product packaging labels, strengthening basic research and further opti-mizing product structure, which will ensure healthy development of the dairy industry of China.
遗传平衡定律和遗传漂变理论之关联性分析
Association Analysis of Hardy-Weinberg Law and Genetic Drift Theory
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向东
Hans Journal of Biomedicine (HJBM) , 2014, DOI: 10.12677/HJBM.2014.44005
Abstract:
在一个群体中,突变率,选择,遗传漂变这些因素共同决定了基因频率,基因型频率。因为选择只是对一部分性状起作用,所以基因频率,基因型频率,突变率,遗传漂变这四个因素的整体关系,对群体遗传的变化就尤为重要。遗传漂变理论认为随机因素是影响基因频率的一个重要因素,遗传平衡定律认为,在一个群体中,突变率和选择才是决定基因频率和基因型频率的关键因素。特别是对于选择不起作用的性状,突变率才是决定基因频率的决定因素。即一个群体中,基因频率的高低不是取决于原始群体的基因频率,而是由基因的突变率决定。
In a population, the factors determining gene frequency and genetype frequency are the mutation rate, selection and genetic drift. Because the selection only works on the part of characters, so the overall relation among the gene frequency, genotype frequency, mutation rate and genetic drift is very important to the genetic variation of population. According to the theory of genetic drift, random factors influence gene frequency. But according to the theory of genetic equilibrium, in a population, the key factors determining gene frequency and gene frequency are the mutation rate and selection. Especially for the traits of nonfunctional selection, the mutation rate is the deter-mining factor of gene frequency. As a group, the gene frequency is not dependent on the original group, but decided by gene mutation rate.
蓝莓的营养保健功效及其在食品加工中的应用
The Nutrition Health Care Efficacy and the Application of Blueberry in Food Processing
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佳佳
Hans Journal of Food and Nutrition Science (HJFNS) , 2015, DOI: 10.12677/HJFNS.2015.43010
Abstract:
作为一种绿色健康的果品,蓝莓的营养保健功效日益被人们重视。本文重点分析了蓝莓果实中的维生素、微量元素以及花青苷、SOD、蓝莓多糖等生物活性物质的营养成分,阐述了蓝莓具有抗氧化、缓解眼睛疲劳、降低胆固醇、预防心脏病、预防癌症等多种保健功效,介绍了蓝莓果品在食品加工中的应用,以期为蓝莓的进一步批量生产和产品开发提供参考。
As a kind of green and healthy fruit, the blueberry nutrition health care efficacy is attracting more and more people’s attention. This paper analyzes the nutrition of vitamins, microelement, antho-cyanin, SOD and polysaccharides in the blueberry, expounds that the blueberry can antioxidant, protect eyesight, lower cholesterol, and prevent heart disease and cancer. In order to provide ref-erence for the further production and development of blueberry, this paper also introduces the application of blueberry in food processing.
秩1矩阵的性质及其在统计学中的应用
The Properties of Rank 1 Matrix and Its Application in Statistics
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淑妹,
Pure Mathematics (PM) , 2015, DOI: 10.12677/PM.2015.52013
Abstract:
n维列向量x与xT的乘积,为秩为1的矩阵xxT。本文对这种秩1矩阵的结构、乘法运算、特征值与特征向量等性质进行了讨论,结合这些性质重点讨论了秩1矩阵在统计学中的应用。
Rank 1 matrices is the product of the n dimensional column vectors x and xT. This paper discussed some properties of the matrices with rank 1, like the structure, multiplication, eigenvalues and eigenvectors etc., and further analyzed the applications of the matrices applied in Statistics.
利用复变函数教学,培养学生创新能力
Cultivate Students’ Innovation Ability by the Teaching of Complex Function
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淑妹, 张宁,
Creative Education Studies (CES) , 2016, DOI: 10.12677/CES.2016.42010
Abstract:
复数的引入为人们解决实数域和其他学科提供了许多新的途径,为解决非复领域上的问题提供了全新的思路与方便。在复变函数教学中,培养学生的发散性思维能力、逆向性思维能力、类比性思维能力有助于学生创新能力的形成。
The introduction of complex number for people to solve the problems in real number field and other disciplines offers many new methods, and provides a new way of thinking and convenience in the field of non-complex problem. In the complex teaching, we can develop the students’ ability of divergent thinking, reverse thinking and analogy thinking, and all these abilities contribute to the formation of students’ innovation ability.
中国二元结构的演化及特点
The Evolution and Characteristics of China’s Dual Economic Structure
 [PDF]

锦川, 李琼
Modern Management (MM) , 2011, DOI: 10.12677/mm.2011.13020
Abstract: 我国二元经济结构最早可以追溯到19 世纪中叶。1949 年建国后,由于选择了重工业优先发展的赶超型发展战略,二元经济结构进一步加强。1978 年以来的经济改革首先在微观个体进行,农业和农村改革的成功,缩小了工农之间、城乡之间的二元差异,1978~1984 为二元结构的减弱期。1985年开启了城市改革,随之城市经济高速增长,但农业增长放缓,二元经济结构再次加强。无论是从农业与非农业比较劳动生产率还是从二元对比系数来看,我国二元经济结构强度虽有所缓和,但十分缓慢。由于第三产业发展滞后影响了中国就业结构的转换,而城市化滞后导致城乡差距进一步扩大,因此,要进一步推进中国的二元经济结构转换必需加速城市化发展进程,以带动第三产业的发展,促进农村剩余劳动力向非农产业转移。
China’s dual economic structure, dating back to the mid-19th century, was strengthened after the foundation of People’s Republic of China owing to the adoption of the catching-up and surpassing strategies,which gave priority to heavy industry development. In 1978, the economic reforms was initiated in micro-economic units and the success in agricultural and rural reforms reduced the discrepancy between workers and farmers as well as the urban and rural areas, so the dual economic structure had been weakened during the period of 1978 to 1984. Since 1985 the cities’ economy had grown rapidly with the reform beginning in cities. However, the agricultural growth slowed down, which once again led to the strengthening of the dual economic structure. From then on whether it is from the view of the agriculture and non-agricultural comparative productivity or from the dual contrast coefficient, China’s dual economic structure has been eased, but very slowly. On one hand, the relatively slow development of the tertiary industry has affected the conversion of the employment structure. On the other hand, the urbanization lags behind the economic growth, which enlarges the difference between the urban and rural areas. Therefore, in order to promote the transformation of China's dual economy it is essential to accelerate urbanization, for it can spur the development of the tertiary industry as well as the transfer of the surplus agricultural labor force to non-farm jobs.
经济结构调整对劳动力市场需求的影响
The Impact of the Economic Restructuring on the Demand of the Labor Market
 [PDF]

锦川, 李琼
Modern Management (MM) , 2011, DOI: 10.12677/mm.2011.14049
Abstract: 经济结构调整和劳动力流动壁垒动态地改变了劳动力市场的需求和供给,由此成为分析就业最重要的市场约束条件。由于各种内因和外因作用,高耗能、高投入的增长方式难以为继,中国经济结构调整已迫在眉睫。本文将我国所进行的非均衡结构转变做了归纳,讨论了产业结构变化、外贸变化、城市化、收入增长变化和人口结构变化对劳动力市场需求的影响。具体而言,中国三次产业结构正向“三、二、一”转变,农业人口中仍有大量劳动力需要向其他产业转移,低端制造业由于外贸萎缩与生产成本上升,处境艰难,第三产业对劳动力需求旺盛。城市化进程推动了城市建设、公共服务、基础设施以及金融服务、高端制造、软件设计等行业发展,对劳动力的需求也将相应变化。收入水平提高,必然会导致相应的消费结构变化,家电、通讯消费升级,对该行业的劳动力需求也同步增长。老年人口比例逐步增加,会对老年服务行业的相关企业的市场需求产生积极影响,进而影响其劳动力需求。随着经济结构调整步伐加快,劳动力也需不断提高其素质和技能水平,以满足市场需求。
The economic restructuring and barriers to labor mobility are the most important market constrains when it comes to analyzing employment for they dynamically change the demand and supply of the labor market. Due to various internal and external factors the economic growth, featuring high energy consumption and high investment, is becoming unsustainable, so the economic restructuring is pressing. This article summarized the non-equilibrium structural changes in China and discussed the impact on the labor demand of the changes in industrial structures, foreign trade, urbanization, income growth and demography. To be specific, as the structure of three industries is moving forward to “three, two, one”, a large number of surplus labor in agriculture needs to be transferred. The low-end manufacturing is struggling because of shrinking foreign trade and soaring production cost, but the service industry has a large demand for labor force. Urbanization promotes city building, public services, infrastructure construction, financial services, high-end manufacturing, software design and other industries. The income growth inevitably leads to corresponding changes in consumption structure. For example, the consumption of household appliances and communication devices upgrade. The demand for the elderly services will also develop with the aging of the population. All these changes will exert impacts on the demands for the related labor markets. As the economic restructuring accelerates, laborers also need to improve their quality and skills so as to meet the requirements of the labor markets.
GPS导航,Internet网络等技术在无线充电中的运用
GPS Navigation, Internet Network Technology in the Use of Wireless Charging
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言平
Artificial Intelligence and Robotics Research (AIRR) , 2013, DOI: 10.12677/AIRR.2013.21006
Abstract:
纯电动汽车的充电方式一般为:使用家用的充电器进行慢速充电和在充电桩进行电动汽车的快速充电。然而以快速充电为例,大概在4个小时左右才能充满电,一定程度上制约了纯电动汽车产业的快速发展。后期运用快速换电的方式,可以在十几分钟内实现纯电动汽车的满电工作,可是这种方式前期投入大,运营相对困难,技术对接复杂,难以在短时间内推广。随着无线充电的技术的发展,利用非接触高能量传输方式,结合相关前沿技术,大大提高了纯电动汽车的充电灵活,降低运营成本。本文介绍了运用GPS导航,Internet网络等技术来实现纯电动汽车可连续运行。
Charging method of pure electric vehicles generally: the use of household charger trickle charge and electric vehicle charging piles in the fast charge. But in the fast charge as an example, probably in about 4 hours to fully charge, to some extent, restricted the rapid development of electric vehicle industry. By the late fast changing electric way, full power can achieve pure electric car in ten minutes, but this way the large initial investment, operation is relatively dif-ficult, complex and difficult to promote technology transfer, in a short period of time. With the development of wireless charging technology, using non-contact high energy transmission mode, combined with the advanced technology, greatly improving the charging of pure electric vehicles is flexible, reduce operating costs. This paper introduces the application of GPS navigation, Internet network technology to achieve pure electric vehicle capable of continuous op-eration.
二维非定常Navier-Stokes方程的Euler隐/显格式子格涡旋粘性非协调有限元法
The Euler Implicit/Explicit Schemes with Nonconforming Finite Element Method of Subgrid Eddy Viscosity Type for the 2D Time-Dependent Navier-Stokes Equations
 [PDF]

英文, 冯民富
Advances in Applied Mathematics (AAM) , 2012, DOI: 10.12677/aam.2012.12008
Abstract:

本文研究了二维高雷诺数情形下,非定常不可压Navier-Stokes方程的Euler/显格式子格涡旋粘性非协调有限元方法。隐式处理线性项,避免了时间步长的苛刻限制,显式处理非线性项,使得对所有时间层求解时,系统矩阵为同一常数矩阵;时间项做向后Euler差分离散,空间用C-R非协调有限元逼近,构造子格涡旋粘性有限元方法,克服了在情形下Galerkin有限元方法的不稳定现象。本文改善了稳定性下对时间步长的限制,并给出了不依赖粘性系数的速度和压力误差估计。

In this paper, an Euler implicit/explicit scheme with nonconforming finite element method of subgrid eddy viscosity type for solving the 2D nonstationary incompressible Navier-Stokes equations under high Reynolds number  is considered. The implicit/explicit scheme which is implicit for the linear terms and explicit for the nonlinear term, avoids the severely restricted time step size from stability requirement and results in a linear system with a same constant matrix at each level of time. The backward Euler scheme is used for time discretization. Crouzeix-Raviart nonconforming finite element approximation is used for the velocity and pressure field with the subgrid eddy viscosity technique, to cope with usual instabilities caused by Galerkin finite element methods. This paper also improved the restricted time step size which under stable conditions and given error estimates of velocity and pressure which independent on the viscosity .

 

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