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基于全面预算管理的上市公司内部控制研究 被引量:1
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作者 李婕云 《企业改革与管理》 2019年第14期33-33,38,共2页
企业内控要素一般包括内控环境如内控组织、内控意识、内控制度等,内控过程如内控目标、内控执行、内控沟通等,内控反馈如内控考核评价等内容。基于全面预算管理论述企业的内部控制,即从全面预算管理的角度出发进行企业的内控研究。本... 企业内控要素一般包括内控环境如内控组织、内控意识、内控制度等,内控过程如内控目标、内控执行、内控沟通等,内控反馈如内控考核评价等内容。基于全面预算管理论述企业的内部控制,即从全面预算管理的角度出发进行企业的内控研究。本文主要介绍互联网上市企业全面预算管理组织制度体系、预算管理过程中的预算编制与执行、控制与交流、预算反馈过程中的评价与考核等存在的问题及优化建议,希望能为企业的管理人员提供一定的借鉴与参考。 展开更多
关键词 上市公司 全面预算管理 内部控制
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Strong and tough graphene papers constructed with pyrene-containing small molecules via π-π/Hbonding synergistic interactions 被引量:1
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作者 Hong Yuan Liangbing Ge +11 位作者 Kun Ni Xiukai Kan Si-Ming Chen Mengting Gao Fei Pan Jianglin Ye Fang Xu Na Shu Jieyun Li Tao Suo Shu-Hong Yu Yanwu Zhu 《Science China Materials》 SCIE EI CAS CSCD 2021年第5期1206-1218,共13页
Lightweight yet strong paper with high toughness is desirable especially for impact protection. Herein we demonstrated electrically conductive and mechanically robust paper(AP/PB-GP) made of reduced graphene oxide via... Lightweight yet strong paper with high toughness is desirable especially for impact protection. Herein we demonstrated electrically conductive and mechanically robust paper(AP/PB-GP) made of reduced graphene oxide via interfacial crosslinking with 1-aminopyrene(AP) and 1-pyrenebutyrat(PB) small molecules. The AP/PB-GP with thickness of over ten micrometer delivers a record-high toughness(~69.67 ± 15.3 MJ m^(-3) in average), simultaneously with superior strength(close to 1 GPa), allowing an impressive specific penetration energy absorption(~0.17 MJ kg^(-1)) at high impact velocities when used for ballistic impact protection. Detailed interfacial and structural analysis reveals that the reinforcement is synergistically determined by π-π interaction and H-bonding linkage between adjacent graphene lamellae. Especially, the defective pores within the graphene platelets benefit the favorable adsorption of the pyrene-containing molecules, which imperatively maximizes the interfacial binding, facilitating deflecting crack and plastic deformation under loading. Density functional theory simulation suggests that the coupling between the polar functional groups, e.g., –COOH, at the edges of graphene platelets and –NH_(2) and –COOH of AP/PB are critical to the formation of hydrogen bonding network. 展开更多
关键词 graphene paper π-πinteraction H-BONDING synergistic reinforcement mechanical properties
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