企业内部控制与CFO行为主体独立性分析

文章分析和介绍了企业内部控制的重要意义以及CFO行为主体的独立性内涵,重点剖析了企业内部控制与CFO行为主体独立性之间的内在关联,在此基础上提出了强化CFO行为主体独立性、提高企业内部控制质量的建议,以期为企业发展战略的制定提供经验参考.     

Novel TiC-based composites with enhanced mechanical properties

Novel TiC-based composites were synthesized by reactive hot-pressing at 1800 °C for 1 h with ZrB₂ addition as a sintering aid for the first time. The effects of ZrB₂ contents on the phase composition, microstructure evolution, and mechanical properties were reported. Based on the reaction and solid solution coupling effects between ZrB₂ and TiC, the product ZrC may be partially or completely dissolved into the TiC matrix, and then phase separation within the miscibility gap is observed to form lamellar nanostructured ZrC-rich (Zr, Ti)C. The TiC-10 mol.% ZrB₂ (starting batch composition) exhibits good comprehensive mechanical properties of hardness 27.7 ± 1.3 GPa, flexural strength 659 ± 48 MPa, and fracture toughness of 6.5 ± 0.6 MPa m^1/2, respectively, which reach or exceed most TiC-based composites using ceramics as sintering aids in the previous reports.     

Spatiotemporal Magnetocaloric Microenvironment for Guiding the Fate of Biodegradable Polymer Implants

The degradation behavior of implants is significantly important for bone repair. However, it is still unprocurable to spatiotemporally regulate the degradation of the implants to match bone ingrowth. In this paper, a magneto-controlled biodegradation model is established to explore the degradation behavior of magnetic scaffolds in a magnetothermal microenvironment generated by an alternating magnetic field (AMF). The results demonstrate that the scaffolds can be heated by magnetic nanoparticles (NPs) under AMF, which dramatically accelerated scaffold degradation. Especially, magnetic NPs modified by oleic acid with a better interface compatibility exhibit a greater heating efficiency to further facilitate the degradation. Furthermore, the molecular dynamics simulations reveal that the enhanced motion correlation between magnetic NPs and polymer matrix can accelerate the energy transfer. As a proof-of-concept, the feasibility of magneto-controlled degradation for implants is demonstrated, and an optimizing strategy for better heating efficiency of nanomaterials is provided, which may have great instructive significance for clinical medicine.     

Scallops as a new source of food protein: high-intensity ultrasonication improved stability of oil-in-water emulsion stabilised by myofibrillar protein

In this study, the effect of high-intensity ultrasound (HIUS) (200 and 400 W for 0, 5, 10 and 15 min respectively) on conformational changes, physicochemical, rheological and emulsifying properties of scallop (Patinopecten yessoensis) myofibrillar protein (SMP) was investigated. HIUS-treated SMP had lower α-helix content and higher β-sheet content compared with the native SMP. HIUS treatment induced the unfolding of SMP and increased the surface hydrophobicity. The particle size of SMP decreased and the absolute zeta-potential increased after ultrasonication, which in turn increased the solubility of SMP. The conformational changes and the improvement of physicochemical properties of SMP increased the ability for SMP to lower the interfacial tension at the oil–water interface and increased the percentage of adsorbed protein. As a result, the emulsifying properties, rheological properties of SMP and storage stability of emulsions were also improved. In conclusion, HIUS treatment has future potential for improving the emulsifying properties of SMP.     

Simultaneous fractionation of multiple classes of polyphenols from honeybush tea using solid-phase extraction

The structural diversity of polyphenols and the inherent limitations of current extraction techniques pose a challenge to extract polyphenols using a simple and green method. Hence, in this study, a method was developed to simultaneously fractionate multiple classes of polyphenols by only varying ethanol-water solutions. Honeybush tea, which is rich in polyphenols, was selected as a model for this study. Solvent extraction followed by solid-phase extraction (SPE) was developed to obtain a polyphenol-rich fraction from six honeybush samples. Based on a gradient elution programme (10%, 30%, 50%, 70% and 90% (v/v) ethanol-water solution) of SPE, the Strata X cartridge showed a better recovery of most targeted polyphenols under 0.9 mL of the drying volume and 1 mL min⁻¹ of the dispensing speed. The elution programme for fractionating most polyphenols was as follows: single elution with 50% ethanol, followed by twice elution with 70% ethanol. The antioxidant capacity was used to analyse the differences among the polyphenol-rich fractions from six honeybush samples. Principal component analysis (PCA) revealed that unfermented C. genistoides (GG) has the greatest antioxidant capacity among the honeybush species studied. Additionally, mangiferin, isomangiferin and vicenin-2 were the main contributors to the antioxidant capacity in six honeybush fractions according to the correlation study.     

负极添加NMP对电池性能的影响

锂离子电池负极浆料中添加N-甲基吡咯烷酮(NMP),在极片加热干燥时不能完全除去.残留的NMP吸附在石墨表面,使得SEI膜与石墨结合不牢固.研究了其对电池性能的影响,结果显示,在电池的循环过程中,SEI膜逐渐脱落,导致电池循环寿命缩短,但对电池的容量、内阻、倍率、存储等初期性能不影响.     

基于VR技术的虚拟智能车间实训系统设计

为解决传统实训系统在应用中存在的实际问题,开展基于VR技术的虚拟智能车间实训系统设计研究.对系统服务器及车间实训内容开发板进行选型;基于VR技术对虚拟智能车间模型进行处理,演示车间实训内容等,完成基于VR技术的虚拟智能车间实训系统设计.实验证明,本文设计的实训系统与传统实训系统相比,能够实现对实训资源的高精度分配,满足学生实训学习所需.该系统为实训者提供了一个虚拟可视化的实训基地,极大地提高了实训者的应用技能,同时也为制造业的相关领域带来变革.通过实验进一步证明,设计的实训系统与传统实训系统相比,能够实现对实训资源的高精度分配,满足学生实训学习所需.     

中药桂枝总黄酮的提取工艺研究

优化桂枝总黄酮的提取工艺，建立桂枝的提取和含量测定方法。通过单因素试验，考察提取方法、提取溶剂浓度、提取体积、提取时间对药材总黄酮含量的影响，采用正交试验，优化提取工艺条件，筛选出桂枝总黄酮的最佳提取工艺。总黄酮最佳提取工艺为75%乙醇、料液比1:40、回流提取时间60 min。该方法能有效测定桂枝药材总黄酮的含量，为该药材的质量标准研究提供一定的科学依据。本方法重复性较好、方法稳定、可行。     

Influence of CO2 inleakage on the slight-alkalization of generator internal cooling water

The slight-alkalization of generator internal cooling water (GICW) is widely used to inhibit the corrosion of hollow copper conductor and thereby ensure the safe operation of the generator. CO₂ inleakage is increasingly identified as a potential security risk for GICW system. In this paper, the influence of CO₂ inleakage on the slight-alkalization of GICW was theoretically discussed. Based on the equilibriums of the CO₂-NaOH-H₂O system, CO₂ inleakage saturation was derived to quantify the amount of the dissolved CO₂ in GICW. This parameter can be directly calculated with the measured conductivity and the [Na⁺] of GICW. The influence of CO₂ inleakage on the slight-alkalization conditioning of GICW and the measurement of its water quality parameters were then analyzed. The more severe the inleakage, the narrower the water quality operation ranges of GICW, resulting in the more difficult the slight-alkalization conditioning of GICW. The temperature calibrations of the conductivity and the pH value of GICW show non-linear correlations with the amount of CO₂ inleakage and the NaOH dosage. This study provides insights into the influence of CO₂ inleakage on the slight-alkalization of GICW, which can serve as the theoretical basis for the actual slight-alkalization when CO₂ inleakage occurs.     

Nacre-Inspired,Liquid Metal-Based Ultrasensitive Electronic Skin by Spatially Regulated Cracking Strategy

The realization of liquid metal-based wearable systems will be a milestone toward high-performance, integrated electronic skin. However, despite the revolutionary progress achieved in many other components of electronic skin, liquid metal-based flexible sensors still suffer from poor sensitivity due to the insufficient resistance change of liquid metal to deformation. Herein, a nacre-inspired architecture composed of a biphasic pattern (liquid metal with Cr/Cu underlayer) as “bricks” and strain-sensitive Ag film as “mortar” is developed, which breaks the long-standing sensitivity bottleneck of liquid metal-based electronic skin. With 2 orders of magnitude of sensitivity amplification while maintaining wide (>85%) working range, for the first time, liquid metal-based strain sensors rival the state-of-art counterparts. This liquid metal composite features spatially regulated cracking behavior. On the one hand, hard Cr cells locally modulate the strain distribution, which avoids premature cut-through cracks and prolongs the defect propagation in the adjacent Ag film. On the other hand, the separated liquid metal cells prevent unfavorable continuous liquid-metal paths and create crack-free regions during strain. Demonstrated in diverse scenarios, the proposed design concept may spark more applications of ultrasensitive liquid metal-based electronic skins, and reveals a pathway for sensor development via crack engineering.