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企业内部控制缺陷三分法认定 被引量:4
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作者 石意如 《财会月刊(下)》 2012年第5期8-11,共4页
内部控制效果虽然是内部控制域秩序演绎的结果,但是与内部控制域秩序存在一定偏差,偏差产生的主要原因是内部控制规则设计、执行、评价与整改系统存在一定缺陷。本文分析了内部控制缺陷的共性与个性之间的逻辑关系,提出企业内部控制缺... 内部控制效果虽然是内部控制域秩序演绎的结果,但是与内部控制域秩序存在一定偏差,偏差产生的主要原因是内部控制规则设计、执行、评价与整改系统存在一定缺陷。本文分析了内部控制缺陷的共性与个性之间的逻辑关系,提出企业内部控制缺陷三分法认定,并提出各类缺陷认定的基本标准。 展开更多
关键词 企业内部控制缺陷 规则性缺陷 偏规性缺陷 行为性缺陷 三分法认定
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Mechanical behavior and failure analysis of brittle sandstone specimens containing combined flaws under uniaxial compression 被引量:18
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作者 杨圣奇 靖洪文 徐涛 《Journal of Central South University》 SCIE EI CAS 2014年第5期2059-2073,共15页
Based on the axial stress-axial strain curves,the effect of fissure angle on the strength and deformation behavior of sandstone specimens containing combined flaws is analyzed.The mechanical parameters of sandstone sp... Based on the axial stress-axial strain curves,the effect of fissure angle on the strength and deformation behavior of sandstone specimens containing combined flaws is analyzed.The mechanical parameters of sandstone specimens containing combined flaws are all lower than that of intact specimen,but the reduction extent is distinctly related to the fissure angle.The results of sandstone specimens containing combined flaws are obtained by the acoustic emission,which can be used to monitor the crack initiation and propagation.The ultimate failure mode and crack coalescence behavior are evaluated for brittle sandstone specimens containing combined flaws.Nine different crack types are identified on the basis of their geometry and crack coalescence mechanism(tensile crack,hole collapse,far-field crack and surface spalling)for combined flaws.The photographic monitoring was also adopted for uniaxial compression test in order to confirm the sequence of crack coalescence in brittle sandstone specimens containing combined flaws,which recorded the real-time crack coalescence process during entire deformation.According to the monitored results,the effect of crack coalescence process on the strength and deformation behavior is investigated based on a detailed analysis for brittle sandstone specimens containing combined flaws by using digital photogrammetry. 展开更多
关键词 brittle sandstone combined flaws STRENGTH crack coalescence acoustic emission (AE)
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DYNAMICS BEHAVIOR OF MUTATION DURING REPRODUCTION ON HIV-1 DRUG RESISTANCE
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作者 GUANGYU HUANG AIJUN FAN 《International Journal of Biomathematics》 2013年第3期109-120,共12页
To study the transition dynamics of resistant-type human immunodeficiency virus 1 (HIV-1) in highly active antiretroviral therapy (HAART) and the affect of neutral mutation in the evolution of HIV-1, a mathematica... To study the transition dynamics of resistant-type human immunodeficiency virus 1 (HIV-1) in highly active antiretroviral therapy (HAART) and the affect of neutral mutation in the evolution of HIV-1, a mathematical model is proposed when mutation occurs mainly during reproduction. The derived results show that the resistant-type will certainly colonize in patients once mutation occurs. Furthermore, a neutral mutation is closely related to the colonized pattern of resistant-type HIV-1 quasispecies and there are some changes in the pattern of transmission dynamics when mutation occurs mainly during reproduction or in the absence of reproduction, which may lead to significant strategies for predicting or checking HIV-1 drug resistance in HAART. 展开更多
关键词 Human immunodeficiency virus 1 mutation during reproduction drug resistance highly active antiretroviral therapy stability.
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