This study, based on the literature, stresses the effectiveness of internal control systems for the prevention, to a reasonable extent, of fraudulent practices that cause resource loss in business. In this context, th...This study, based on the literature, stresses the effectiveness of internal control systems for the prevention, to a reasonable extent, of fraudulent practices that cause resource loss in business. In this context, the key concepts related to fraud and internal control systems are presented first. After the introduction, the relation between fraud and internal control systems is elaborated, and the method for establishing an effective internal control system which is needed to detect and prevent fraud is explained. As for the conclusion, the study connects the effectiveness of the internal control system with the effectiveness of the elements which compose the system, and provides some suggestions for increasing the efficacy of the elements which compose the system, such as control environment, risk analysis, information-communication, control activities, and monitoring.展开更多
The authors have invented the unique counter-rotating type tidal stream power unit composed of the tandem pro- peUers and the double rotational armature type peculiar generator without the traditional stator. The fron...The authors have invented the unique counter-rotating type tidal stream power unit composed of the tandem pro- peUers and the double rotational armature type peculiar generator without the traditional stator. The front and the rear propellers counter-drive the inner and the outer armatures of the peculiar generator, respectively. The unit has the fixftful advantages that not only the output is sufficiently higher without supplementary equipment such as a gearbox, but also the rotational moment hardly act on the pillar because the rotational torque of both propel- lers/armatures are counter-balanced in the unit. This paper discusses experimentally the performances of the power unit and the effects of the propeller rotation on the sea surface. The axial force acting on the pillar in- creases naturally with the increase of not only the stream velocity but also the drag of the tandem propellers. Be- sides, the force vertical to the stream also acts on the pillar, which is induced from the Karman vortex street and the dominant frequencies appear owing to the front and the rear propeller rotations. The propeller rotating in close to the sea surface brings the abnormal wave and the amplitude increases as the stream velocity is faster and/or the drag is stronger.展开更多
Let A be a von Neumann algebra with no central abelian projections. It is proved that if an additive map δ :A → A satisfies δ([[a, b], c]) = [[δ(a), b], c] + [[a, δ(b)], c] +[[a, b], δ(c)] for any a, b, c∈ A wi...Let A be a von Neumann algebra with no central abelian projections. It is proved that if an additive map δ :A → A satisfies δ([[a, b], c]) = [[δ(a), b], c] + [[a, δ(b)], c] +[[a, b], δ(c)] for any a, b, c∈ A with ab = 0(resp. ab = P, where P is a fixed nontrivial projection in A), then there exist an additive derivation d from A into itself and an additive map f :A → ZA vanishing at every second commutator [[a, b], c] with ab = 0(resp.ab = P) such that δ(a) = d(a) + f(a) for any a∈ A.展开更多
文摘This study, based on the literature, stresses the effectiveness of internal control systems for the prevention, to a reasonable extent, of fraudulent practices that cause resource loss in business. In this context, the key concepts related to fraud and internal control systems are presented first. After the introduction, the relation between fraud and internal control systems is elaborated, and the method for establishing an effective internal control system which is needed to detect and prevent fraud is explained. As for the conclusion, the study connects the effectiveness of the internal control system with the effectiveness of the elements which compose the system, and provides some suggestions for increasing the efficacy of the elements which compose the system, such as control environment, risk analysis, information-communication, control activities, and monitoring.
文摘The authors have invented the unique counter-rotating type tidal stream power unit composed of the tandem pro- peUers and the double rotational armature type peculiar generator without the traditional stator. The front and the rear propellers counter-drive the inner and the outer armatures of the peculiar generator, respectively. The unit has the fixftful advantages that not only the output is sufficiently higher without supplementary equipment such as a gearbox, but also the rotational moment hardly act on the pillar because the rotational torque of both propel- lers/armatures are counter-balanced in the unit. This paper discusses experimentally the performances of the power unit and the effects of the propeller rotation on the sea surface. The axial force acting on the pillar in- creases naturally with the increase of not only the stream velocity but also the drag of the tandem propellers. Be- sides, the force vertical to the stream also acts on the pillar, which is induced from the Karman vortex street and the dominant frequencies appear owing to the front and the rear propeller rotations. The propeller rotating in close to the sea surface brings the abnormal wave and the amplitude increases as the stream velocity is faster and/or the drag is stronger.
基金supported by the National Natural Science Foundation of China(No.11401452)the China Postdoctoral Science Foundation(No.2015M581513)
文摘Let A be a von Neumann algebra with no central abelian projections. It is proved that if an additive map δ :A → A satisfies δ([[a, b], c]) = [[δ(a), b], c] + [[a, δ(b)], c] +[[a, b], δ(c)] for any a, b, c∈ A with ab = 0(resp. ab = P, where P is a fixed nontrivial projection in A), then there exist an additive derivation d from A into itself and an additive map f :A → ZA vanishing at every second commutator [[a, b], c] with ab = 0(resp.ab = P) such that δ(a) = d(a) + f(a) for any a∈ A.
