管理会计发展的动因

企业在不断进行发展的过程中,管理会计的作用越来越重要。企业在经营活动中,科学技术在不断的推动企业生产的发展,企业在不断的发展过程中,企业管理的作用也越来越重要。企业管理工作的发展离不开管理理论的发展,管理理论的发展对管理会计的发展也是非常有影响的,推动管理会计快速发展的最重要的因素还是科学技术的不断发展。     

浅析地理信息系统在土地管理中的应用

信息技术的快速发展给地理信息系统的发展提供了重要的技术支持,同时地理信息系统在发展过程中不断应用了全球定位系统、遥感技术和互联网技术,使得地理信息系统在发展过程中得到了更多的应用。现在,地理信息系统在土地管理、农业发展和城市规划方面的作用是非常大的,尤其是在土地管理方面效果是非常明显的,地理信息系统在不断的发展过程中实现了很大的发展,同时在应用效果方面也是有很大的发展的。     

新经济对财务会计的挑战

经济的快速发展,对企业来说是一把双刃剑,经济的发展使得企业在市场中会获得更多的发展机会,但是与此同时,企业在发展过程中面临的问题也在逐渐增多。在经济快速发展的模式下,特别是新经济时代的到来,对企业的财务会计理论、实务和会计人员的专业知识都提出了挑战。企业一直沿用的会计理论在新经济时代是不符合时代的发展的,所以,企业要想在新经济时代获得更多的收益,就一定要适应时代的发展,不断促进会计行业的发展。     

浅谈供电企业的电力营销管理方法

供电企业在发展过程中，电力营销是主要的业务，对供电企业的经济效益影响非常大。供电企业在发展的过程中要不断适应市场经济的发展，同时电力企业的生产经营活动要促进电力营销更好的发展。供电企业在发展的过程中要不断加强电力体制改革，同时要实现供电企业的市场化发展，供电企业在发展过程中要不断树立企业形象，同时要开拓市场，这样供电企业在发展的过程中才能获得更好的发展前景，供电企业在营销管理策略方面要适应市场发展的变化趋势。     

新型可再生清洁能源——燃料酒精的开发展望

介绍燃料酒精在国外发展的概况和最新生产工艺 ,分析了燃料酒精能在国外快速发展的原因及燃料酒精在国内发展的现状和发展前景 ,提出在我国发展生产燃料酒精的一些建议     

燃料乙醇的发展前景

介绍燃料乙醇在国外发展的概况及在国内发展的现状和发展前景 ,提出在广西发展燃料乙醇的一些建议     

浅析当代工艺美术设计创造的特征

艺术在发展过程中,创造性是无法取代的,因此,艺术在发展过程中是无法离创造的。工艺美术在发展过程中,创造性表现在不同的地方,因此,工艺美术在发展过程中表现出来的特性是无法替代的,工艺美术在发展中,在构思和信息方面都是具有很大的特点,因此,在发展过程中对现代工艺美术的影响也是非常大的。对现代工艺美术的内容进行分析,才能更好的进行不断的创新。     

加强科技管理提升企业核心竞争力的路径研究

加强科技管理与技术的创新工作,是目前经济社会发展中最重要的发展动力,推动着经济社会的发展,在目前企业的发展中都是本着"以科技求生存,创新为发展"的基本原则,让企业能够在市场的竞争中具有强大的优势,不断提升企业的核心竞争力,从而为企业的发展奠定了良好的发展基础与发展的动力。     

农田喷灌技术的应用探讨

我国经济在发展过程中，农业一直是经济快速发展的保障，因此，在发展农业过程中一定要在相关的技术方面进行发展，农田喷灌技术对农业的发展有很大的影响，因此，对农田灌溉技术进行分析是非常必要的，这样能够更好的为农业发展提供经验。     

工业电气自动化中数字技术的应用与创新

在工业电气自动化发展过程中,数字技术对其发展起到了非常重要的促进作用,因此,在工业电气自动化发展过程中要不断在创新策略方面进行发展,同时,对创新发展也要进行更好的分析。     

Reliable identification of grapevine rootstock varieties using RAPD PCR on woody samples

Since grapevine ( Vitis spp .) rootstock material is being traded increasingly as disbudded woody material a lack of distinctive morphological features on such material necessitates an alternative and reliable means of identification. Methods described here were developed for rapid and efficient extraction of DNA from woody samples rich in phenolic compounds and polysaccharides, and for subsequent identification of varieties by RAPD PCR. Using these methods, and with the application of only one selected RAPD primer, we were able to differentiate sixteen rootstock varieties, including the seven varieties most commonly used in Germany. Problems commonly encountered with reproducibility of RAPD patterns were avoided by choosing primers with a dinucleotide sequence and a high G/C content that allowed a rather high annealing temperature of 45°C. Methods described here should also be useful for other horticultural crops, especially those with woody tissues rich in phenolic compounds and polysaccharides.     

An internet compendium of analytical methods and spectroscopic information for monomers and additives used in food packaging plastics

An internet website (http://cpf.jrc.it/smt/) has been produced as a means of dissemination of methods of analysis and supporting spectroscopic information on monomers and additives used for food contact materials (principally packaging). The site which is aimed primarily at assisting food control laboratories in the European Union contains analytical information on monomers, starting substances and additives used in the manufacture of plastics materials. A searchable index is provided giving PM and CAS numbers for each of 255 substances. For each substance a data sheet gives regulatory information, chemical structures, physico-chemical information and background information on the use of the substance in particular plastics, and the food packaging applications. For monomers and starting substances (155 compounds) the infra-red and mass spectra are provided, and for additives (100 compounds); additionally proton NMR are available for about 50% of the entries. Where analytical methods have been developed for determining these substances as residual amounts in plastics or as trace amounts in food simulants these methods are also on the website. All information is provided in portable document file (PDF) format which means that high quality copies can be readily printed, using freely available Adobe Acrobat Reader software. The website will in future be maintained and up-dated by the European Commission's Joint Research Centre (JRC) as new substances are authorized for use by the European Commission (DG-ENTR formerly DGIII). Where analytical laboratories (food control or other) require reference substances these can be obtained free-ofcharge from a reference collection housed at the JRC and maintained in conjunction with this website compendium.     

Aroma characterization of various apricot varieties using headspace–solid phase microextraction combined with gas chromatography–mass spectrometry and gas chromatography–olfactometry

The characterization of the aromatic profile of several apricot cultivars with molecular tracers in order to obtain objective data concerning the aromatic quality of this fruit was undertaken using headspace–solid phase microextraction (HS–SPME). Six apricot cultivars were selected according to their organoleptic characteristics: Iranien, Orangered, Goldrich, Hargrand, Rouge du Roussillon and A4025. The aromatic intensity of these varieties measured by HS–SPME–Olfactometry were defined and classified according to the presence and the intensity of grassy, fruity and apricot like notes. In the six varieties, 23 common volatile compounds were identified by HS–SPME–GC–MS. Finally, 10 compounds, ethyl acetate, hexyl acetate, limonene, β-cyclocitral, γ-decalactone, 6-methyl-5-hepten-2-one, linalool, β-ionone, menthone and (E)-hexen-2-al were recognized by HS–SPME–GC–O as responsible of the aromatic notes involved in apricot aroma and considered as molecular tracers of apricot aromatic quality which could be utilized to discriminate apricot varieties.     

Tests of potential functional barriers for laminated multilayer food packages. Part I: Low molecular weight permeants

The advent of the functional barrier concept in food packaging has brought with it a requirement for fast tests of permeation through potential barrier materials. In such tests it would be convenient for both foodstuffs and materials below the functional barrier (sub-barrier materials) to be represented by standard simulants. By means of inverse gas chromatography, liquid paraffin spiked with appropriate permeants was considered as a potential simulant of sub-barrier materials based on polypropylene (PP) or similar polyolefins. Experiments were performed to characterize the kinetics of the permeation of low molecular weight model permeants (octene, toluene and isopropanol) from liquid paraffin, through a surrogate potential functional barrier (25 μm-thick oriented PP) into the food simulants olive oil and 3% (w/v) acetic acid. These permeation results were interpreted in terms of three permeation kinetic models regarding the solubility of a particular model permeant in the post-barrier medium (i.e. the food simulant). The results obtained justify the development and evaluation of liquid sub-barrier simulants that would allow flexible yet rigorous testing of new laminated multilayer packaging materials.     

Chlorohydrins of bisphenol A diglycidyl ether (BADGE) and of bisphenol F diglycidyl ether (BFDGE) in canned foods and ready-to-drink coffees from the Japanese market

BADGE.2HCl and BFDGE.2HCl were determined in 28 samples of ready-to-drink canned coffee and 18 samples of canned vegetables (10 corn, 5 tomatoes and 3 others), all from the Japanese market. HPLC was used as the principal analytical method and GCMS for confirmation of relevant LC fractions. BADGE.2HCl was found to be present in one canned coffee and five samples of corn, BFDGE.2HCl in four samples of canned tomatoes and in one canned corn. No sample was found which exceeded the 1mg/kg limit of the EU for the BADGE chlorohydrins. However the highest concentration was found for the sum of BFDGE.2HCl and BFDGE.HCl.H₂O at a level of 1.5mg/kg. A Beilstein test confirmed that all cans containing foods contaminated with BADGE.2HCl or BFDGE.2HCl had at lest one part coated with a PVC organosol.     

European priorities for research to support legislation in the area of food contact materials and articles

A strong science base is required to underpin the planning and decision-making process involved in determining future European community legislation on materials and articles in contact with food. Significant progress has been made in the past 5 years in European funded work in this area, with many developments contributing to a much better understanding of the migration process, and better and simpler approaches to food control. In this paper this progress is reviewed against previously identified work-areas (identified in 1994) and conclusions are reached about future requirements for R&D to support legislation on food contact materials and articles over the next 5 or so years.     

Analysis of benzo[a]pyrene in spiked fatty foods by second derivative synchronous spectrofluorimetry after microwave-assisted treatment of samples

A simple, rapid and inexpensive method has been developed for the determination of benzo[a     

The development of reference materials for paralytic shellfish poisoning toxins in lyophilized mussel. II: Certification study

This paper describes the second part of a project undertaken to develop certified mussel reference materials for paralytic shellfish poisoning toxins. In the first part two interlaboratory studies were undertaken to investigate the performance of the analytical methodology for several PSP toxins, in particular saxitoxin and decarbamoyl-saxitoxin in lyophilized mussels, and to set criteria for the acceptance of results to be applied during the certification exercise. Fifteen laboratories participated in this certification study and were asked to measure saxitoxin and decarbamoyl-saxitoxin in rehydrated lyophilized mussel material and in a saxitoxin-enriched mussel material. The participants were allowed to use a method of their choice but with an extraction procedure to be strictly followed. The study included extra experiments to verify the detection limits for both saxitoxin and decarbamoyl-saxitoxin. Most participants (13 of 15) were able to meet all the criteria set for the certification study. Results for saxitoxin.2HCl yielded a certified mass fraction of <0.07 mg/kg in the rehydrated lyophilized mussels. Results obtained for decarbamoyl-saxitoxin.2HCl yielded a certified mass fraction of 1.59+/-0.20 mg/kg. The results for saxitoxin.2HCl in enriched blank mussel yielded a certified mass fraction of 0.48 +/- 0.06 mg/kg. These certified reference materials for paralytic shellfish poisoning toxins in lyophilized mussel material are the first available for laboratories to test their method for accuracy and performance.     

Announcing a new international peer-reviewed journal:Food Science and Human Wellness now accepting manuscript submission in English

<正>We are pleased to announce the launch of a new international peer-reviewed journal-Food Science and Human Wellness,ISSN 2213-4530,which is an open access journal,produced and hosted by Elsevier B.V.on behalf of Beijing Academy of Food Sciences.Food Science and Human Wellness is an international peer-reviewed English journal that provides a forum for the dissemination of the