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贪污问题查证法
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作者 王玉林 《山西审计》 2000年第2期22-22,共1页
关键词 贪污 公共财物管理 审计查处 查证法
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浅谈“小金库”的检查方法
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作者 张松梅 《福建财会》 1998年第4期42-42,共1页
关键词 企业 小金库 财税检查工作 重点帐户审查 票据审查 核对 举报查证法 突出盘点现金
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Methodology Validation of Microbial Limit Test of Bupi Qiangli Ointment
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作者 李江萍 杨亮 蒋玲 《Agricultural Science & Technology》 CAS 2017年第2期365-367,共3页
[Objective] This study was conducted to establish a microbial limit test method for Bupi Qiangli Ointment. [Method] The conventional method and medium dilution method were used for bacterial, mold and yeast counting i... [Objective] This study was conducted to establish a microbial limit test method for Bupi Qiangli Ointment. [Method] The conventional method and medium dilution method were used for bacterial, mold and yeast counting in sample recovery test. [Result] The medium dilution method (1:10 test solution, 0.5 ml/plate) could effectively eliminate the inhibition effect of the Bupi Qiangli Ointment, and the recovery of Staphylococcus aureus was greater than 70% in the 3 batches of samples; and the conventional method exhibited the recoveries of E. coil, Bacillus subtilis, Candida albicans and Aspergillus greater than 70% in the 3 batches of samples. [Conclusion] Due to Bupi Qiangli Ointment has strongly antibacterial effect on Staphylococcus au- reus, the medium dilution method was used for bacterial counting, and the conventional method was used for mold and yeast counting; and the conventional method was used for controlled bacterium examination of E. coll. 展开更多
关键词 Bupi Qiangli Ointment Microbial limit tests Method validation Medium dilution method
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从信贷审查角度识别虚假财务信息
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作者 胡雨青 《财政监察》 2002年第7期27-27,共1页
银行是虚假财务信息的受害者,从事信贷调查、审查、监管的信贷人员,掌握一些识假方法和技巧,尤其必要。
关键词 信贷审查 虚假财务信息 企业 账表 编造手 识别查证法 财务知识 银行业务
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应加强对“往来帐户”真实性的审计
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作者 陈玉炳 《福建审计》 2000年第4期24-24,共1页
关键词 往来帐户 审计 函证 直接调查核实 委托审计查证法
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Combining ODM and OCL in ontology verification 被引量:1
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作者 钱鹏飞 王英林 张申生 《Journal of Harbin Institute of Technology(New Series)》 EI CAS 2009年第5期723-729,共7页
In order to automatically find and conveniently rectify the structural conflicts appearing in a new ontology model version after a series of ontology evolution,we propose an ontology model verification approach,in whi... In order to automatically find and conveniently rectify the structural conflicts appearing in a new ontology model version after a series of ontology evolution,we propose an ontology model verification approach,in which the object constraint language (OCL) and an ontology definition meta-model (ODM) are used to complete the ontology verification.The ODM is composed of the ontology related elements and the definition rule related elements.The OCL is employed to describe the elements in the ontology definition meta-model:OCL extension for the ontology related elements,and OCL extension for the ontological design patterns.All of the above OCL rules will describe the constraint relationships between ontology elements.Associated with an example,the application of the ontology model verification approach based on OCL and ODM is introduced.Consequently,the conflicts happened in the ontology changing and evolution can be easily verified and rectified through this approach. 展开更多
关键词 ontology verification OCL: ODM ontological desian oattern
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CHECKING CONSISTENCY IN INFORMATION MODELS BY USING CONSTRAINT PROGRAMMING
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作者 方捷 KAHN Hilary J CARPENTER Andy 《Transactions of Nanjing University of Aeronautics and Astronautics》 EI 2005年第1期30-37,共8页
This paper addresses the issue of checking consistency in information models. A method based on constraint programming is proposed for identifying inconsistency or proving consistency in information models. The system... This paper addresses the issue of checking consistency in information models. A method based on constraint programming is proposed for identifying inconsistency or proving consistency in information models. The system described here checks information models written in the ISO standard information modelling language EXPRESS. EXPRESS is part of the ISO STEP standard used in the manufacturing and process industries. This paper describes the checking procedure, including EXPRESS model formalization, constraint satisfaction problem (CSP) derivation from the formalized model and satisfaction checking of the derived CSPs. This paper shows a new domain in which constraint programming can be exploited as model verification and validation. 展开更多
关键词 EXPRESS model constraint programming model verification
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Consequence and Path Analysis of Balanced Scorecard Usage: Evidence From Chinese Public Hospitals
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作者 Zhang Liqun Yu Zengbiao Wang Jian 《Journal of Modern Accounting and Auditing》 2012年第3期312-321,共10页
Based on a questionnaire survey of Chinese public hospitals, this paper explores the consequence and realization path of balanced scorecard (BSC, hereafter) usage. The results show that BSC usage can improve hospita... Based on a questionnaire survey of Chinese public hospitals, this paper explores the consequence and realization path of balanced scorecard (BSC, hereafter) usage. The results show that BSC usage can improve hospital performance remarkably. With the structural equation model analysis, we further find that, this function is realized in an indirect way through the perception of organizational fairness and organizational commitment. The BSC has direct effect to improve the perception of organizational fairness and organizational commitment, which further influence the performance. The results not only complement empirical evidences for BSC usage, but also provide guidance to regulators and hospitals to implement BSC in compensation contract. 展开更多
关键词 balanced scorecard (BSC) hospital performance path analysis organizational fairness organizationalcommitment
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On the Isolation Property over a Database Domain
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作者 Bektur S. Baizhanov Beibut Sh. Kulpesho 《Journal of Mathematics and System Science》 2013年第2期96-100,共5页
The authors consider relational databases organized over an ordered domain with some additional relations - a typical example is the ordered domain of rational numbers together with the operation of addition. In the f... The authors consider relational databases organized over an ordered domain with some additional relations - a typical example is the ordered domain of rational numbers together with the operation of addition. In the focus of our study are the FO (first-order) queries that are invariant under order-preserving permutations-such queries are called order-generic. It was discovered that for some domains order-generic FO queries fail to express more than pure order queries. The collapse result theorem was proved for locally genetic queries over a linearly ordered domain with the Pseudo finite Homogeneity Property (or / and the Isolation Property) by Belegradek et al.. Here the authors consider a circularly ordered domain and prove the collapse result theorem over a quasi circularly minimal domain. 展开更多
关键词 O-MINIMALITY database query circularly ordered domain.
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