浅谈加油站的内部控制评审

由于加油站数量与规模扩展迅速,加油站已不进行独立的财务核算.在现行条件下如何确保公司利润最大化,股东回报最大化的目标能够实现,怎样使总部制定的阶段目标得以实现,需要一套完备的内部管理制度,做到授权有度、风险受控、操作规范,而且,为了满足国内外资本市场对上市公司的监管要求,保证资产安全及财务报告真实、可靠,中石化总部已研究决定在股份公司内部推行内部控制制度,因此,对加油站的内控制度进行评审就显得尤为必要.     

流体流动时出口阻力的两种考虑方法

工业上流体输送是普遍存在的,而在输送过程中流体流动阻力的计算是非常重要的,本文介绍两种出口阻力的考虑方法,其计算结果是相同的。     

带锈铸铁脱盐缓蚀后的耐蚀性能研究

在加入钼酸盐与硅酸盐复合缓蚀剂的碱性脱盐溶液中,对带锈铸铁进行脱盐缓蚀处理,对带锈铸铁处理前后的耐蚀性能进行了测试评价,并运用扫描电子显微镜和傅里叶变换红外光谱仪对锈层形貌结构进行了分析。结果表明,在该体系中脱盐缓蚀处理后,铸铁的腐蚀速度下降至5%以下,脱盐缓蚀改善了锈层结构,锈层主要组成由不稳定锈γ-FeOOH向稳定的α-FeOOH转变,锈层结合紧密,铸铁的耐蚀性能提高。     

抗战文学功能的美学思考

文学在抗战时期顺应历史潮流,宣传抗战促使抗战达到全面动员;这同时也促使了文学与当时的社会现实全面而整体的结合,走向现实主义,实现了抗战文学建国与建立新文艺的双重目标。由此,文学与抗战的结合充分显示了文学在抗战时期的作用和功能,展示了文学在特殊历史时期的特殊作用,同时,也为文学开拓了一个崭新的审美表现空间,使文学呈现出不同的文化特征和审美追求。     

多用电表测电阻应注意三个问题

介绍了用多用电表测电阻应注意的几个问题：原理问题；选挡调零与读数问题；探索电学黑箱问题。     

平台的构建模式及平台的治理方式研究

随着分工的不断深化,企业间的竞争战略已经从企业的个体行为转向群体合作,平台组织成为主流的产业组织形式。核心企业构建平台主要由两种模式：先积累用户规模再吸引关联企业的模式和先关联利益相关企业再向消费者传递价值的模式。由于机会主义的存在,平台治理必不可少,以内部治理为主,外部治理为辅的多主体共同参与的平台治理模式已经成为平台治理的主流模式。     

试论我国内部审计制度变迁对民营企业的影响

在我国内部审计制度发展之初,政府无意干涉民营企业内部审计制度的建立。随着民营企业的发展,基于提高自身经营活动的效益性需要,民营企业自发地开展了内部审计工作。但民营企业内部审计的自主发展存在诸多弊病。随着我国内部审计制度的发展和完善,民营企业内部审计逐渐被纳入政府统一管理的范围。民营企业内部审计工作在制度的推动下必将得到进一步的发展。     

培养基含水量对平菇抗杂菌能力胞外PH值及生物转化率的影响

本实验证明，培养基含水量70％有利于提高菌丝的抗杂能力，有利于提高生物转化率，且胞外PH值下降最迅速。培养基含水量在75％以下时，含水量越高出菇潮次越多。培养基含水量过高过低是影响杂菌污染率的最主要因素之一。建议实际生产中培养基含水量在65％－75％之间较为适宜。     

Effect of obesity and insulin resistance on diabetic control

Diabetes Mellitus in obese and non-obese Indian individuals.AIMS: Effect of Obesity and insulin resistance on diabetic control.SETTINGS AND DESIGN: 50 each groups Diabetic individuals obese and non-obese.METHODS AND MATERIAL: On selected 50 each group diabetic patient and normal, following blood investigations has been performed—Plasma Glucose, Glycohemoglobin and Serum Insulin.STATISTICAL ANALYSIS USED: Individuals patient’s results were analyzed and compared with the normal controls.RESULTS AND CONCLUSION: The changes in glycosylated haemoglobin are mainly proportional to the post lunch glucose level (r=0.773) (p<0.01) and not correlated to circulating insulin or the body mass index. However the levels were higher in obese diabetes (Type I and II both) than in non-obese. Mechanism of resistance in insulin receptor interactions due to obesity is well known. However, obesity does not seem to affect directly glycosylated haemoglobin. Under such circumstances, the reduction of weight for a diabetic person can improve sugar control by minimizing insulin resistance and thereby can improve glycosylated haemoglobin levels.     

Effects of user experience on user resistance to change to the voice user interface of an in‑vehicle infotainment system: Implications for platform and standards competition

This study examines the effects of user experience on user resistance to change—particularly, on the relationship between user resistance to change and its antecedents (i.e. switching costs and perceived value) in the context of the voice user interface of an in-vehicle infotainment (IVI) system. This research offers several salient findings. First, it shows that user experience positively moderates the relationship between uncertainty costs (one type of switching cost) and user resistance. It also negatively moderates the association between perceived value and user resistance. Second, the research test results demonstrate that users with a high degree of prior experience with the voice user interface of other smart devices exhibit low user resistance to change to the voice user interface in an IVI system. Third, we show that three types of switching costs (transition costs, in particular) may directly influence users to resist a change to the voice user interface. Fourth, our test results empirically demonstrate that both switching costs and perceived value affect user resistance to change in the context of an IVI system, which differs from the traditional IS research setting (i.e. enterprise systems). These findings may guide not only platform leaders in designing user interfaces, user experiences, and marketing strategies, but also firms that want to defend themselves from platform envelopment while devising defensive strategies in platform and standards competition.