流程审计——商业银行零售业务内部控制审计方法研究

本文引入"PDCA循环理论",通过对零售业务流程进行评价,发现审计对象存在的问题,从而做出客观的评价,促进组织内部控制水平的持续改进。

In the Song Dynasty painting ＂selflessness＂ aesthetic characteristics of artistic conception of the formation process

The Song Dynasty painting ＂realm without me＂ （i.e. the beauty to nature, not to the individual bit emotional, aesthetic situation calmly silently illuminates）, it is a peak China painting history, and after the Yuan Dynasty painting ＂realm＂ of the United States, constitutes the entire China the history of painting aesthetics of all. This ＂selflessness＂ beauty at the beginning did not possess, it is with the development of social economy, politics, literature and art thoughts and slowly spread. This paper will be of the Song Dynasty painting ＂selflessness＂ beauty, do a simple analysis, analysis of the seed to the development to the maturity of the aesthetic course.

Application of waste mushroom on land reclamation in the refuse dump of Haizhou Open-pit Mines

In order to rapidly increase the degree of maturation of the soil in land reclamation of the refuse dump of the Haizhou open-pit mines, the application of waste mushroomin the process of soil improvement in the dump was studied. Through the research onplant growth, root development and microbial changes in soil and change of physical andchemical characteristics of the plot, the result shows that waste mushroom can increasethe degree of maturation of the soil and improve soil fertility.

The Application of Maturity Method on Whitetopping Construction

The primary objective of this study was to assess the use of the maturity method to determine the joint sawing window and the traffic opening time on whitetopping construction in Korea. To determine joint sawing time, it was necessary to find the minimum strength not to cause raveling and to identify the time to the occurrence of drying shrinkage. This study found that the minimum compressive strength for joint sawing was 4.41MPa （45kg/cm2） and drying shrinkage occurred just after the concrete temperature reached at the peak. To develop the relationship between compressive strength and maturity values, thermachron i-buttons were inserted into the top and mid-depth of the fresh concrete in the test slabs. The results of the laboratory tests indicated that the Arrhenius equation better fitted the relationship between the compressive strength and maturity values than did the Nurse-Saul equation. However, the Nurse-Saul function estimated in-place strength quite well in this study. Therefore, the Nurse-Saul equation was used to determine the joint sawing window and the traffic opening time for whitetopping construction.

The effect of volatile components in oil on evolutionary character- istics of diamondoids during oil thermal pyrolysis

On the basis of the results of simulation experiments, now we better understand the contribution of high carbon number hydrocarbons to diamondoid generation during thermal pyrolysis of crude oil and its sub-fractions(saturated, aromatic, resin, and asphalene fractions). However, little is known about the effect of volatile components in oil on diamondoid generation and diamondoid indices due to the lack of attention to these components in experiments. In this study, the effect of volatile components in oil on diamondoid generation and maturity indices was investigated by the pyrolysis simulation experiments on a normal crude oil from the HD23 well of the Tarim Basin and its residual oil after artificial volatilization, combined with quantitative analysis of diamondoids. The results indicate that the volatile components(≤n C12) in oil have an obvious contribution to the generation of adamantanes, which occurs mainly in the early stage of oil cracking(Easy Ro<1.0%), and influences the variations in maturity indices of adamantanes; but they have no obvious effect on the generation and maturity indices of diamantanes. Therefore, some secondary alterations e.g., migration, gas washing, and biodegradation, which may result in the loss of light hydrocarbons in oil under actual geological conditions, could affect the identification of adamantanes generated during the late-stage cracking of crude oil, and further influence the practical application of adamantane indices.

Formation mechanism of condensates, waxy and heavy oils in the southern margin of Junggar Basin, NW China

It is a challenge to determine the source and genetic relationship of condensate, waxy and heavy oils in one given complicated petroliferous area, where developed multiple sets of source rocks with different maturity and various chemical features.The central part of southern margin of Junggar Basin, NW China is such an example where there are condensates, light oils, normal density oils, heavy crude oils and natural gases. The formation mechanism of condensates has been seriously debated for long time;however, no study has integrated it with genetic types of waxy and heavy oils. Taking the central part of southern margin of Junggar Basin as a case, this study employs geological and geochemical methods to determine the formation mechanism of condensates,waxy and heavy oils in a complicated petroliferous area, and reveals the causes and geochemical processes of the co-occurrence of different types of crude oils in this region. Based on detailed geochemical analyses of more than 40 normal crude oils, light oils,condensates and heavy oils, it is found that the condensates are dominated by low carbon number n-alkanes and enriched in light naphthenics and aromatic hydrocarbons. Heptane values of these condensates range from 19% to 21%, isoheptane values from1.9 to 2.1, and toluene/n-heptane ratios from 1.5 to 2.0. The distribution of n-alkanes in the condensates presents a mirror image with high density waxy crude oils and heavy oils. Combined with the oil and gas-source correlations of the crude oils, condensates and natural gas, it is found that the condensates are product of evaporative fractionation and/or phase-controlled fractionation of reservoir crude oils which were derived from mature Cretaceous lacustrine source rocks in the relatively early stage. The waxy oils are the intermediate products of evaporative fractionation and/or phase-controlled fractionation of reservoir crude oils, while the heavy oils are in-situ residuals. Therefore, evaporative fractionation and/or phase-controlled fractionation would account for the formation of the condensate, light oil, waxy oil and heavy oil in the central part of southern margin of Junggar Basin, resulting in a great change of the content in terms of light alkanes, naphthenics and aromatics in condensates, followed by great uncertainties of toluene/n-heptane ratios due to migration and re-accumulation. The results suggest that the origin of the condensate cannot be simply concluded by its ratios of toluene/n-heptane and n-heptane/methylcyclohexane on the Thompson's cross-plot, it should be comprehensively determined by the aspects of geological background, thermal history of source rocks and petroleum generation,physical and chemical features of various crude oils and natural gas, vertical and lateral distribution of various crude oils in the study area.