共查询到20条相似文献，搜索用时 31 毫秒
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DENG Chun-mei~ 《保鲜与加工》2004,(6):151-154
Information system audit is a product of combining both information technique and audit. Its generalized application can normalize the running of information system for various industrial department over whole life circle under the condition of high speed development, reduce information risk,and also guarantee profit to enterprise.Aiming at the different understanding on ISA generally used in China,we analyze and compare the difference between ISA and CAA(computer assisted audit),such as meaning,object,content,technique,method and operator,and so on.The paper shows that both ISA and CAA should be developped in audit field,that ISA is a new kind of audit to be different from CAA,and that there exists some disadvantage by means of computer audit summarizing CAA and ISA,so it is necessary to speed up to develop ISA. 相似文献
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李丽娜 《农产品加工．学刊》2008,(8)
列举食品厂质量体系审核——第三方审核的目的,首次会议的主持技巧,审核员的审核原则,审核员技能要求,审核应用技巧,审核报告的准备与书写,末次会议到纠正措施的制定,如何跟踪和审核的后续活动。 相似文献
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Achievement audit is an important part of management audit , but until now there is no available way to judge achievement .Most of internal audit judge by financial index .But because of the limitation of financial analyze , financial index analyze technique has much limitation itself . In this article , we introduce a new way--BSC to judge achievement , and also use it to achievement audit. 相似文献
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Audit takes a unique status and has obvious function in financial surveillance system.The Audit is used to superintend the factuality,validity and virtue of fiscal and financial income and expenses.In the renewed China Audit law the functions and status of official audit have been intensified,and the qualification and status of Audit department as executing office is confirmed.This paper analyzed the official construction project audit's function and legal status. 相似文献
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With the increasingly economic competition in the World, the audit industry, numerous investors and the enterprises pay more and more attention on the audit of company's sustainable operation. In view of existing situation that the audit on the capacity of sustainable operation attach main importance to the finance of the audited company, in the result, it is difficult to recognize it completely. The model of the balanced scorecard is used, an indicator system that combine company's finance condition and non-finance condition is built in the sustainable operation audit. Basing on the way to process non-dimensional quantities of indicators, the audit use the analytic hierarchy process to determine the weights of the evaluating indicators and take the degree of gray incidence as the evaluation criteria. 相似文献
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Zhang Shiqing 《保鲜与加工》1995,(5):72-75
Using the Nehari argument about the constrained extreme values and the theorem that the functional defined on complete Finsler manifold and satisfying the Palais-Smale condition and having lower bound has a minimal value point,we study the existence of the minimal periodic solutions for nonconvex quadratic and superquadratic second order Hamiltonian systems. 相似文献
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采用石墨炉原子吸收光谱法(GFAAS)测定梨中的Cu,Cd,Pb,Mn元素。通过试验对实验参数进行了优化。在测定镉和铅时以NH4H2PO4为基体改进剂,提高了测定的灰化温度,消除了基体干扰。试验研究了灰化温度和原子化温度对吸光值的影响,试验结果表明,测定Cu,Cd,Pb,Mn元素的最佳条件为:灰化温度分别为500,300,700,900℃,原子化温度分别为2 400,1 600,2 300,2 300℃。在常压微沸下,采用HNO3—H2SO4(体积比5∶1)混酸消解梨样品。在最佳测定条件下,测得梨中的Cu,Cd,Pb,Mn含量分别为(1.264±0.135),(0.441±0.008),(0.048±0.001),(3.310±0.046)mg/kg,方法的加标回收率为96.0%~103.9%,相对标准偏差RSD为1.28%~3.05%(n=8)。试验结果令人满意,测定方法简便、快速、灵敏度高。 相似文献
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近年来,随着人们对农产品品质的重视,关于农产品品质的无损检测新技术研究尤为迫切。主要从介电特性的基本原理、主要的测定方法、影响介电特性的主要因素3个主要方面进行了介绍,详细了解该方法在农产品无损检测中的最新应用,并为新技术在新疆特色农产品品质检测的应用提供理论依据。 相似文献
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Summary The action of the X locus in the tomato was explored by studying meiotic behavior, pollen germination, pollen tube growth, and fertilization capability. Normal meiosis was observed suggesting no x meiotic lethality. Percent germination showed much variation from test to test depending on size of population. X and x pollen from homozygous sources showed no differences in pollen tube growth capability or fertilization capability. Pollen from the F1 plant had a lower mean pollen tube length than either X and x pollen. Using F1 pollen in backcrosses to the recessive parent resulted in deviations from expected segregation ratios for characters linked to x.Michigan Agricultural Experiment Station Article No. 5374. 相似文献
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木质素降解菌的筛选及对秸秆的降解研究 总被引：3，自引：0，他引：3
为筛选木质素高效降解菌,对筛选的方法体系进行了研究.结果表明,利用三种定性筛选平板结合定量的木质素磺酸钙降解的方法,能明显提高筛选效率,从16个菌株中筛选到3株对木质素有较强降解能力的菌株Tp1、Tf1与Ls21.为进一步验证所筛菌株的降解效果,选取其中综合性能较好的Tf1菌株(凤尾菇,Pleurotus sajor-caju),对小麦秸秆与玉米秸秆进行固态发酵试验,并以黄孢原毛平革菌(Phanerochaete chrysosporium)BKMF-1767作参照,结果表明,Tf1对小麦秸秆与玉米秸秆木质素的降解率分别为38.4%与47.7%,均高于参照菌株(分别为32.2%和34.6%). 相似文献
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蔬菜增施N素营养,有利于产量的提高,但同时也增加了硝酸盐在蔬菜体内的积累;蔬菜种类不同,硝酸盐的转化与累积是不同的,即使在蔬菜停止生长之时,体内硝酸盐也在发生着变化。 相似文献
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笔者首先对地处淮北棉区的安徽省阜阳市建国近59年来棉花品种更新换代情况进行回顾,剖析了品种利用的五个阶段,由此从棉花良繁、加工、供种等方面分析了棉种工作现状与特点,认为棉种工作总的发展趋势是健全良繁体系、搞好品种布局、提高加工包装质量、全面推行统一供种,最后又按照种子产业化要求,提出了棉花种子工作实施措施和建议。 相似文献
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建国初期苏联援建国营友谊农场的积极意义 总被引：1，自引：0，他引：1
20世纪50年代,由苏联提供全部农机设备,派来不同层次专家援建的国营友谊农场,是新中国第一个按照先勘探、后设计、再开荒的科学程序建立的大型机械化国营农场,开荒当年获得丰收。它的建立,引入了土地整理和国营农场建设、管理的技术与经验;为中国大规模建设国营农场培养、锻炼和输出大批经营管理干部和技术人才,提供大量农业技术和良种;并在建场规划、开荒生产和经营管理等方面对全国国营农场建设起到示范和借鉴作用,达到了周恩来总理提出的“出粮食、出经验、出人才”的要求。 相似文献
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TAN Jian-chun 《保鲜与加工》2004,(8):156-159
The output of the enterprise changes with the change of natural states, therefore it brings relatively great risk to enterprise. The enterprise hopes to reduce the same kind of risk through more contracts than one kind of contract of risk sharing. This paper presents a new method to disperse the same kind of risk in two kinds of ways. Basing on principal-agent theory, through the optimum contract of risk sharing, the Pareto-optimum solving is solved-the optimum contract of risk sharing. The employee shares some risks through the optimum contract of risk sharing between the enterprise and the employee-when the output is high, the employee's income increases; when the output is low, the income decreases. In order to reduce the risk of the enterprise further, the dealer also shares the risk. To maximize the utility of the enterprise, the Pareto optimum solving is given-another optimum contract of risk. The dealer offers following contract of risk sharing to the enterprise-when the output is high, the dealer receives the repayment; when the output is low, the enterprise is compensated. The enterprise, the employee and the dealer share the risk together, thus the risk of the enterprise is reduced to relatively great degree. 相似文献
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从现代农业看烟叶生产的可持续发展 总被引：7，自引：3，他引：7
为了促进烟叶生产的可持续发展,加快烟草产业现代化步伐,笔者结合济源市烟叶生产实际,通过长期的深入实际的大量调查研究,运用现代农业的标准,分析和研究了济源烟叶生产可持续发展存在的问题,提出了烟叶生产可持续发展的建议:一是以烟田基础设施建设和机械化推进为重点,用现代设施装备武装烟叶生产,烟田作业机械化率达到90%;二是加快先进技术的推广应用,烟叶生产的科技贡献率达到60%以上;三是以发展适度规模经营、加快专业化生产和社会化服务为主要内容,用现代化的组织经营形式发展烟叶生产;四是加强烟草队伍建设,培育新型烟农,为发展现代烟叶生产提供坚强的技术支撑,五是从烟叶收购办法、收购机制和烟叶税收返还等方面,修改和完善烟叶政策,为烟草生产的可持续发展提供强大的政策支持。 相似文献