试论会计信息质量特征体系

根据系统科学观念 ,会计信息质量特征应包括会计信息核算质量特征和会计信息控制质量特征两部分 ,良好会计信息缺一不可。在比较已有会计信息核算质量特征研究成果的基础上 ,提出会计信息控制质量特征体系。

天然大理石饰面板的施工方法和质量控制

本文介绍了天然大理石饰面板的特征、施工方法和技术质量控制要求,并提出了成品保护的办法。

研究财务会计概念框架的四个问题

财务会计概念框架的命名及形式。会计两种基本职能论是“公认的”。财务会计具有控制职能。目标是职能的具体化,因而,财务会计应当建立提供真实信息和强化经济管理的基本目标。为实现财务会计的基本职能和基本目标,在建立财务会计信息质量特征已经公认的情况下,建立控制质量特征成为会计工作和会计理论发展的迫切需要。对财务会计控制内容、目标、控制质量特征体系进行探索。

Just-in-time learning based integrated MPC-ILC control for batch processes

Considering the two-dimension(2 D) characteristic and the unknown optimal trajectory problem of the batch processes, an integrated model predictive control-iterative learning control(MPC-ILC) for batch processes is proposed in this paper. Firstly, the batch-axis information and time-axis information are combined into one quadratic performance index. It implies the integration of ILC and MPC algorithm idea, which leads to superior tracking performance and better robustness against disturbance and uncertainty. To address the problem of the unknown optimal trajectory, both time-varying prediction horizon and end product quality control are employed. Moreover, an integrated 2 D just-in-time learning(JITL) model is used to improve the predictive accuracy. Furthermore, rigorous description and proof are presented to prove the convergence and tracking performance of the proposed MPC-ILC strategy. The simulation results show the effectiveness of the proposed method.

Chemical fingerprinting of Su-He-Xiang-Wan and attribution of major characteristic peaks for its quality control by GC-MS

A simple and facile gas chromatography-mass spectrometer （GC-MS） fingerprint of Su-He-Xiang-Wan （SHXW） was developed, the similarity analysis was conducted, and attribution of the major characteristic peaks was identified for SHXW quality control. GC-MS analysis was performed on a QP2010 instrument （Shimadzu, Japan） equipped with a capillary column of RTX-5MS. The column temperature was initiated at 50℃, held for 5 min, increased at the rate of 3 ℃/min to 120 ℃, held for 2 min, and then increased at the rate of 4 ℃/min to 220℃, held for 10 min. Helium carrier gas was used at a constant flow rate of 1.3 mL/min. Mass conditions were ionization voltage, 70 eV; injector temperature, 250℃; ion source temperature, 250 ℃; splitting ratio, 30：1; full scan mode in the 40-500 Da mass ranges with rate of 0.2 s per scan. Attribution of the major characteristic peaks was identified for SHXW by comparing the chemical standards, references of Chinese herbal medicines and the negative controls of prescription samples （NC） of SHXW. With the help of the temperature-programmed retention indices （PTRIs） used together with mass spectra and chemical standards, 25 major characteristic peaks have been identified. Nine volatile medicinal materials were identified in the prescription of SHXW by attributing to the 27 major characteristic peaks. The results demonstrate that the proposed method is a powerful approach to quality control of complex herbal medicines.

Data organization and management of mine typical object spectral libraries

With the development of mining industry,people have obtained profits from it,but they are facing environmental damages.In order to monitor these environmental changes,a spectral library is set up for the spectrum data organization and management of mine typical objects.Most of the spectrum data come from the long-term field measuring in mining area and other spectral libraries.For the data quality control and error detection in the measuring data,an inner precision calculation method is presented and a series of interactive graphical controls are developed for the spectrum visualization and analysis.Through extracting and saving spectrum characters for the mine typical objects,realizs spectrum matching and classification for new measured spectrum samples are realized by using Euclidean distance,Aitchison distance,Pearson correlation coefficient and vector angular cosine methods.Based on the matching result,this work is able to gather dynamically physicochemical environment parameters from the library and gives an early warning for the mine environmental changes.

Research on the quality control technology for the Astragalus membranaceus extraction solution in cosmetics

Calycosin-7-glucoside,which is the target ingredient of the Astragalus membranaceus extraction solution,was studied by the high-performance liquid chromatography-diode array detector method(HPLC-DAD),and a high-performance liquid chromatography-electrospray ionization detector method(HPLC-CAD)was also established for fingerprint chromatogram analysis.Meanwhile,the heavy metal content was tested to build a quality control standard for Astragalus membranaceus extraction solution.Result shows a good linearity in 4-80μg/mL mass concentration range with the correlation coefficient r=0.999,RSD=2.4%,and the recovery rate is between 99.2%-102.7%.The fingerprint chromatogram analysis features with 14 specific peaks,including 5 identified components.The similarity is between 0.485 to 0.995.Content of heavy metals such as lead,mercury,and cadmium are below the detection limit,and the content of arsenic is less than 2 mg/kg.This research results can serve as process optimization basis and quality control standards for Astragalus membranaceus extraction solution,and provide reference to quality control and research guideline for other cosmetics using herbal extracts as raw materials.