The internal control structure of the export-oriented private enterprises from the perspective of value chain-Take A company for example

近年来，国际经济环境不理想，市场竞争日趋激烈，在外向型民营企业成长的同时企业风险也逐渐加大。内部控制是现代企业经营管理的重要部分，愈来愈多的外向型民营企业意识到加强内部控制的重要性,但众多企业受自身资源条件的限制,内部控制基础薄弱。在实践中加强内部控制显得十分迫切。目前，国内外对于内部控制的研究重点，主要集中在会计领域，没有过多重视其价值创造的本质。借鉴价值链理论，站在战略的高度对外向型民营企业进行价值链分析，为外向型民营企业实施内部控制创造良好的内部环境。基于价值链视角的内部控制，可以增强风险抵抗力，减少风险带来的损失，提升企业竞争力和企业价值。 本论文采用理论和实践相结合方法，在价值链与...In recent years, the international economic environment is not ideal, the market competition is becoming increasingly fierce, with the growth of export-oriented private enterprises, risk is gradually increasing. Internal control is an important part of modern enterprise management, more and more export-oriented private enterprises realize the importance of strengthening internal control, but many ...学位：会计硕士院系专业：管理学院_会计硕士学号：X201015702

3例克罗恩病个体化营养支持方案分析

目的探讨克罗恩病患者个体化营养支持治疗。方法对临床药师参与制定营养支持治疗方案的3例典型病例进行分析。结果针对不同克罗恩病患者,结合其病情、营养不良的程度以及对营养制剂的耐受性等制定正确、有效的营养支持方案,可提高其生活质量,改善预后。结论克罗恩病患者营养不良发生率较高,临床药师可发挥自身专业优势,协助医师合理制定个体化给药方案,使患者从营养支持治疗中受益

中医诊治多囊卵巢综合征证型和用药规律文献讨论

目的:探讨多囊卵巢综合征的中医证治规律。方法:检索1999年至2013年中国期刊全文数据库(CnkI)收录的中医治疗多囊卵巢综合征的文献,对所选文献中的证型和用药进行统计归类分析。结果:最终筛选合格文献63篇、证型26个,常见证型有脾肾阳虚、痰瘀互结、肾虚血瘀、肾阴虚、痰湿阻滞、肾虚痰湿共占56.33%。证素有10个,其中虚证占81.88%,主要有阳虚、气虚、阴虚、阴阳两虚和血虚;实证占18.12%,主要有痰湿、痰瘀、气滞、血瘀,其中痰湿占总证候要素的6.97%。用药148味,按功效归为15类,补虚药使用最多占比39.83%,其次是化痰湿药、活血药、理气药,前4类共占比84.19%。结论:本病病机复杂,以肾虚为主,痰湿瘀阻为标,肝病是重要发病环节,故补肾调肝兼祛痰化瘀是治疗大法

Experience of tongue inspection on infertility

不孕症为临床常见病症,然临床常见因无明显症状或症状过多而不好辨证。舌诊在四诊中受外界影响较小,舌质可验病之阴阳虚实,舌苔可辨邪之寒热,笔者在临床; 通过辨识舌象遣方用药治疗不孕症,每能切中要害,文章就临床不孕症常见舌象和用药经验做一总结。Infertility is a common clinical disease, but it is hard to be; differentiated because either there are no obvious symptoms or too many; symptoms. Tongue inspection is slightly influenced by the outside; environment. Tongue body signifies yin/ yang, deficiency/excess of; diseases and tongue coat manifests cold evil or heat evil. By tongue; inspection and formula prescription, infertility is effectively treated; clinically. It was summarized in this article that the common tongue; manifestations and medication experience on infertility treatment

柴郁地仙方治疗围绝经期抑郁症体会

围绝经期抑郁症的发病基础是肾虚精血亏少,七情过极是诱因,病程中多表现为肝郁气滞、痰瘀交阻、闭塞脑窍。肾虚肝郁又常累及心脾二脏,故以补肾疏肝、化痰祛瘀、补益心脾立法,自拟柴郁地仙方治疗本病取得良好效果。从实验及临床研究结果来看,补肾疏肝、化痰祛瘀、补益心脾这种多脏腑整体调治,虚实兼顾治疗围绝经期抑郁症的思路较有效,且值得进一步推广和深入探讨。福建省卫生厅资助项目(WZPW101307);; 厦门市科技局资助项目(3502Z20133007

丙二酸二甲酯均相催化加氢合成3-羟基丙酸甲酯的研究

本文以乙酰丙酮钌和膦胺配体作为催化剂体系,用于催化丙二酸二甲酯加氢制3-羟基丙酸甲酯.围绕催化反应性能,系统探讨了配体结构和用量、温度、时间以及溶剂等对丙二酸二甲酯转化率和3-羟基丙酸甲酯产率的影响.研究发现,乙酰丙酮钌和o-二苯基膦苯胺构成的催化剂体系在合适反应条件下可以有效催化丙二酸二甲酯选择性加氢制3-羟基丙酸甲酯.在优化的反应条件下,这一催化剂体系也可以催化多种不同结构酯类分子加氢制醇

Development and fluidized simulation of semi-continuous pilot reactor for carbon nanotubes preparation

第一作者：朱丽（1980—），女，硕士研究生，从事化工过程开发与设计研究。E-mail:[email protected]。联系人：汤培平，教授。E-mail:[email protected]。[中文文摘]在间歇过程的碳纳米管制备实验基础上结合经验公式,开发设计了制备碳纳米管的半连续中试流化床反应器,结果表明:催化剂100 g、反应温度650℃时,甲烷平均转化率23.2%,碳纳米管产率为177.5 g/h,操作周期为间歇反应器的1/3,反应器可较好地实现碳纳米管制备功能。用计算流体力学方法对此反应器内的气固两相流化行为进行数值模拟,得到在工况条件下,最佳的催化剂用量为100 g、操作气速为0.15 m/s等工艺参数。[英文文摘]Semi-continuous pilot test fluidized bed reactor for carbon nanotubes preparation was designed and fabricated,base on experiments of batch fluidized bed reactor and repeated calculations.When reaction temperature is 650 ℃,reaction time is 4 h,velocity of CH4,H2,N2 are 0.1m/s,0.008 m/s,0.016 m/s,the yield of carbon nanotubes is 177.5 g/h,conversion of CH4 is 23.2%,production cycle is shortened by 2/3.The fluidization behavior of gas-solid fluidization process was calculated by using the computational fluid dynamics(CFD) package Fluent6.1.And the optimal condition for carbon nanotubes is that the velocity of CH4 is 0.1m/s,and catalyst is 100g

催化裂解法制备碳纳米管中试反应器优化研究

对催化裂解法(CVD)间歇制备多壁碳纳米管(CNTs)的中试流化床反应器的结构进行优化研究,以期简化结构、改变出料方式、实现半连续化操作。实验结果表明:床层内置加热器开启,CNTs产量下降15%,床层阻力增加67%;预热层高度为零,反应4h,产率最高为9.2g/g;催化剂量为100g,最佳匣钵高度是35cm;将间歇操作调整为半连续操作,生产周期将从24.0h降为8.5h

Study on removal boron from solargrade silicon with hydrometallurgy

湿法提纯作为冶金法制备太阳能级硅的前处理工序,可以去除大部分金属和硼杂质。研究了以氢氟酸-硫酸混合酸为浸出剂,有机溶剂甲醇作为后处理剂,去除硅粉中硼杂质的方法。采用电感耦合等离子体发射光谱仪(ICP)等对产品进行表征。酸浸过程优化工艺条件:硫酸质量分数为55%,氢氟酸质量分数为7%,酸浸温度为70℃、酸浸时间为4 H、液固质量比为8∶1。酸浸后可使硅粉中的硼杂质质量分数由6.893x10-6降至3.867x10-6,去除率为41.9%。在酸浸基础上采用有机溶剂甲醇作为后处理剂,杂质硼质量分数降至3.84x10-6,去除率为44.29%。从硼酸浸后形成的产物入手探索提高硼去除率的方法,实验验证了该方法的可行性,为研究湿法冶金预处理太阳能级硅提供了新的参考。As a pretreatment unit for preparing solargrade silicon(SG-Si) by metallurgic method,wet purification could remove most metallic impurities and nonmetallic impurities,such as boron.Experiment researched a new method to remove boron from SG-Si with mixed hydrofluoric acid-sulfuric acid as leaching agent and with organic solvent methanol as posttreatment agent.Samples were characterized by ICP and other analysis methods.When SG-Si powder had been leached at optimized conditions as follows:mass fraction of sulfuric acid was 55%,mass fraction of hydrofluoric acid was 7%,reaction temperature was 70 ℃,reaction time was 4 h,and liquid-solid mass ratio 8∶1,it was found that mass fraction of impurity boron in SG-Si was reduced to 3.867×10-6 from 6.893×10-6 and the removal rate was 41.9% after acid leaching;on the basis of the former procedure,mass fraction of impurity boron was reduced to 3.84×10-6 and the removal rate was 44.29% when treated with organic solvent.Experiment proved the feasibility of the method and provided a new reference for researching on the pretreatment of SG-Si by hydrometallurgy