基于GONE舞弊理论的农业上市公司财务报告舞弊研究

基于GONE 舞弊理论,从贪婪、机会、需要、暴露4个维度来剖析了财务舞弊的影响因素。选取 1992-2015年被处罚的农业上市公司作为研究样本,构建农业上市公司舞弊识别模型并进行了分析。结果表明,董事长兼任总经理加大管理者舞弊的贪婪力度;若控股股东为国家,则可降低企业发生财务舞弊的机会;增发配股引发的财务需要越高,企业发生舞弊的风险越大;审计单位的非标准审计意见,增加企业财务舞弊暴露的可能性。     

典型PPCPs与纳米铜颗粒理化性质的交互影响

药品和个人护理用品（PPCPs）、金属纳米颗粒（NPs）等物质在环境中共存时,由于交互作用可能引起理化性质的改变,从而表现出有别于单一物质的复合毒性影响。分别对四环素和纳米铜、三氯生和纳米铜在水溶液中进行交互作用后物质理化性质的变化进行了研究。研究结果表明：四环素在与纳米铜作用过程中发生降解,浓度显著降低;三氯生在与纳米铜作用过程中主要吸附在纳米铜表面,引起浓度降低;另外,PPCPs作用于纳米铜时可能使其表面性质发生改变,从而显著促进Cu²⁺的溶出。因此PPCPs和纳米铜在水溶液中交互作用后理化性质都发生了不同类型、不同程度的改变。     

DMC2000S电子个人剂量计校准装置的建立

依托DMC2000S型X、γ电子个人剂量计专用照射测读软硬件设备,建立了现场级别的DMC2000S电子剂量计校准装置,用于该型电子剂量计的现场校准。该校准装置采用标准仪器传递法,以校准的方式实现了量值溯源。校准装置的测量范围为10 μSv～100 mSv,扩展不确定度为9.2% (k=2),符合该校准装置的使用目的需求,能满足JJG 1009—2006《直读式X、γ辐射个人剂量当量(率)监测仪》所要求的相关校准或检验项目的执行。     

特长铁路隧道横通道间距设置问题研究

铁路隧道的横通道作为灾害发生后的安全疏散通道,其间距的设置在人员安全疏散中是至关重要的。本文以特长铁路隧道为研究对象,从人员安全疏散的角度出发,运用疏散模拟软件STEPS建立人员安全疏散计算数学模型,模拟计算了两种火灾场景在不同横通道间距情况下人员疏散所必需时间,通过与人员安全疏散可利用时间比较,判断人员疏散的安全性,给出了一般特长铁路隧道横通道间距设置方案,为特长铁路隧道安全疏散设施的优化设计提供理论依据。     

土木工程专业成人高等教育培养模式研究

根据时代进步的要求和社会发展的需要,结合成人高等教育的规律和土木工程专业的特点,寓STS教育思想于成人高等教育之过程,通过教学计划的制定、教学内容的更新、教学方法的改进,构建了KAQ课程体系。同时强化各项管理工作,制定并实施一系列行之有效的管理制度,对整个教育过程的各个环节实行全程监控,效果良好。     

Synthesis of a polyethylene glycolylated polysiloxane system through a two-step procedure and its compatibility

Acrylic macromonomer was synthesized by esterification of acrylic acid (AA) and PEGylated siloxane alcohol. And the acrylic macromonomer was employed as unsaturated precursor for the hydrosilylation with polymethylhydrosiloxane (PMHS). FTIR, ¹H, ¹³C, ²⁹Si-NMR, and TGA proved that PEGylated polysiloxane was successfully synthesized. The morphological studies revealed that the dimples in the cross sections were attributed to polyethylene glycol (PEG) phase domains with diameters of 5–15 μm. The contribution of polar and dispersion factor toward surface energy was studied by contact angle (CA) measurement. The results showed that wetting behavior could transform from hydrophobic to hydrophilic with the CA from 122° to 54°. The final PEGylated polysiloxane provided sufficient compatibility and good wetting behavior, in contrast with silane ethers or alkyl silanes, indicating that it might be utilized as an alternate candidate for personal care. © 2019 Wiley Periodicals, Inc. J. Appl. Polym. Sci. 2019 , 136, 47889.     

Oracle数据库维护中自动跟踪技术的应用分析

主要分析动跟踪技术在Oracle数据库维护中的应用。将自动跟踪技术应用至Oracle数据后台跟踪和SQL语句跟踪中,根据数据库信息和相关参数做全面解析。自动跟踪技术有助于数据库管理员优化日常维护工作流程和数据库性能,扩大用户使用范围。     

数控车床加工椭圆的方法

数控车床加工椭圆常用的宏程序有条件语句和循环语句,坐标系设定方法也有直角坐标和极坐标2种。在此以数控系统FAUNC 0i Mate为例,介绍用条件语句直角坐标编程方法和循环语句极坐标编程方法加工椭圆。     

Bluetooth wireless monitoring,diagnosis and calibration interface for control system of fuel cell bus in Olympic demonstration

With the worldwide deterioration of the natural environment and the fossil fuel crisis, the possible commercialization of fuel cell vehicles has become a hot topic. In July 2008, Beijing started a clean public transportation plan for the 29th Olympic games. Three fuel cell city buses and 497 other low-emission vehicles are now serving the Olympic core area and Beijing urban areas. The fuel cell buses will operate along a fixed bus line for 1 year as a public demonstration of green energy vehicles. Due to the specialized nature of fuel cell engines and electrified power-train systems, measurement, monitoring and calibration devices are indispensable. Based on the latest Bluetooth wireless technology, a novel Bluetooth universal data interface was developed for the control system of the fuel cell city bus. On this platform, a series of wireless portable control auxiliary systems have been implemented, including wireless calibration, a monitoring system and an in-system programming platform, all of which are ensuring normal operation of the fuel cell buses used in the demonstration.