我国新《企业内部控制基本规范》的特点与考量

2008年5月财政部印发的《企业内部控制基本规范》,是我国内部控制发展的一大飞跃,对我国的内部控制规范体系及内部控制理论研究的提升发挥了重要作用,但也存在部分不足。基于此,文章在简要阐述我国内部控制发展历程的基础上,重点分析新《企业内部控制基本规范》（2008）的特点,指出其值得商榷的地方,进而提出相应建议。     

SCI期刊影响因子膨胀加剧及其对科研评价的影响

使用2015—2022年Clarivate Analytics发布的期刊引证报告(JCR)数据进行统计分析,探究近年来SCI期刊的影响因子(JIF)变化特征及其对科研评价的影响。研究发现,2015—2022年期间高JIF的SCI期刊比例增加,低JIF的SCI期刊比例下降,JIF整体出现连年上涨趋势,且2021、2022年涨幅显著增加。这说明SCI期刊的JIF正在经历泡沫式膨胀且情况日益加剧,而中国SCI期刊的JIF增长率更甚于世界平均水平。JIF膨胀表面是论文数量和参考文献列表长度扩张的产物,但受益期刊精英群体和受益作者群体的推崇才是其增长的内在驱动,其侧面反映了追求高JIF的学术风气依然高涨,将造成JIF指标的进一步强化和滥用,引发更多有关结构性歧视和学术公平性的矛盾。此外,JIF前50位期刊多数保持稳定,其中知名期刊家族占有举足轻重的地位;而中国SCI期刊数量仅占世界总量的1.45%,在2022年JIF前50位期刊中只有1家,国际影响力较小。培育国内高影响力期刊,完善学术期刊评价体系,进行期刊质量、效益、贡献多维评价,并结合同行评议开展科研综合评价,是破“SCI至上”、弱化JIF膨...     

变频器在切削力测量实验中的应用

切削力是金属切削中的重要参数之一,与切削速度呈驼峰曲线关系。为了使车削中的切削速度不受工件直径变化的影响而得到清晰完整的驼峰曲线,采用变频器对机床主电机进行无级调速,从而使主轴转速由主电机工作频率和调速手柄共同决定。实验结果表明无级调速可得到较理想的驼峰曲线。     

高职院校行动德育模式研究

行动德育强调构建以大学生为中心的家庭、学校、用人单位(企业)三位一体的德育工作运行模式。这一模式重在大学生的德育实践,把学校、家庭与用人单位紧密联系在一起,相互配合、相互支持,共同推动大学生道德力的提高,进而培养出符合社会需求的高技能人才。     

Tribology Performance and Adhesive Strength Evaluation of TiAlSiN Coating

Scratch test and friction test were performed to evaluate the internal and external interface behaviors of TiAlSiN coating, respectively. The critical compressive and shearing stress of coating failure during scratch test were calculated and the values are 30.84 MPa and 4.98 MPa respectively. The average friction coefficients of TiAlSiN coating against 2Cr12Ni4Mo3VNbN steel are 0.70 (sliding speed 50 m/min), 0.63 (sliding speed 100 m/min), and 0.81 (sliding speed 150 m/min). The elements diffusion was analyzed by EDS. Al and Si element of coating material diffuse to the steel disc, except Ti element. The oxidation decreases with the increase of sliding speed, but the adhesion increases with the increase of sliding speed. More Al element diffuses to the steel disc at the high sliding speed, but the diffusion of Si element keeps almost constant at different sliding speeds.     

国外家族企业内部冲突研究综述

冲突是家族企业最突出的特征之一,家族企业内部冲突问题持续得到学者的关注,成为家族企业研究领域中发展最快的其中一个问题。通过对公开发表的40篇国外研究文献的系统梳理,总结了国外家族企业内部冲突研究的成果,清晰地呈现其研究方向,最后对该领域未来的研究趋势进行了展望,以期为国内的相关研究提供借鉴。     

基于SPCE061A智能磁性液体表观密度仪控制系统

介绍以SPCE061A单片机为控制器的磁性液体表观密度仪控制系统,用以满足工业设计中复杂的数据采集需要。该系统由SPCE061A单片机控制,通过力敏传感器单元与PC系统通信,设计数据处理方法并编写相应的计算程序和交互式的窗体界面,用户可根据实际测量要求对实测软件进行设置,从而实现对实验数据读取、处理和曲线绘制、显示、打印、保存等功能。同时,用户可远程登录计算机,进入系统设置实测软件,远程进行数据采集,并能得到实时的采集结果,故系统具有扩展性。该系统控制简单、成本低,适用于教学和科研中的数据采集。     

网络营销课程教学中专题实训的设计与应用

在探索网络营销课程实践教学的过程中,注重业务职能与课程内容的有效联系,创设了专题实训的实践方法,并具体设计了网上调查表、网络营销工具、网站策略、网络广告4个专题实训。每个专题实训内容按照体验、体会、分析、制作4个递进层次设计任务,由浅入深、由简到繁、由单个实验到团队综合实验地进行实训。开放学生自主选择任务层次的权利,实现自主学习、互助学习与引导学习相结合。采用过程性考核、学生参与评估和就业应用分析等方法,对专题实训的效果进行跟踪和分析,提高应用的准确性和合理性。通过应用过程的经验总结,为推广应用提供了有益的借鉴。     

汉语不赞同言语行为的调节策略

不赞同言语行为是威胁面子行为,其调节策略可以缓和其语力.基于Muntigl & Tumbill(1998)的不赞同言语行为的调节策略模式,试图总结归纳汉语不赞同言语行为的调节模式,以期深刻理解汉文化背景下的不赞同言语行为.     

Studying children's knowledge base of one-sided levers as force amplifiers

Attention to core concepts in science and engineering in early education has grown recently, and understanding levers as force amplifiers can be recognized as one of these. Previous studies focused on two-sided levers and do not provide sufficient information about children's knowledge of levers as force amplifiers, nor about their learning and its support from an education perspective. It is important to consider load distance and force distance separately, as may be done in one-sided levers, to understand children's knowledge of levers as “simple machines” thoroughly. Moreover, children's zone of proximal development and the possibilities to foster their knowledge should be explored to understand important features of teaching. We thus directed two studies with 6- to 7-year-old children. In study 1, we conducted a paper-and-pencil test in the context of wheelbarrows (N = 370; age M = 6.62). We investigated whether it is possible to empirically separate the features load, load distance, and force distance as well as to determine their level of difficulty. Our study showed that children's concepts of the three aspects load, load distance, and force distance are fragmented, with children finding it continuously more difficult to judge load, load distance, and force distance correctly. In study 2, we developed a 20-min intervention with a controlled 2 × 2 pre-post follow-up design for exploring the zone of proximal development of 304 6- to 7-year-old children in the domain of one-sided levers as force amplifiers, focusing on force distance and load distance. We implemented a structured learning environment that encouraged the children to manipulate wheelbarrows and supported them with pictures and/or verbal prompts. 6- to 7-year-old children had a higher learning gain when they were exposed to scaffolds that combined pictures and verbal prompts in the posttest as well as in the follow-up test four weeks later compared to the control group.