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数智化对企业内部控制的影响——以A集团为例 被引量:1
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作者 陈素云 赵恂 李宗泽 《航空财会》 2023年第1期4-11,共8页
内部控制作为促进企业持续发展的重要机制,一直是学术界和政府关注的重心,但实务中内部控制的建设和质量却不容乐观。同时在数智化成为经济增长新动能并上升为国家战略的背景下,企业逐步进行数智化转型。数智化能否促进内部控制建设?数... 内部控制作为促进企业持续发展的重要机制,一直是学术界和政府关注的重心,但实务中内部控制的建设和质量却不容乐观。同时在数智化成为经济增长新动能并上升为国家战略的背景下,企业逐步进行数智化转型。数智化能否促进内部控制建设?数智化影响内部控制的逻辑和机制是什么?本文以A集团为案例探讨数智化对企业内部控制的影响,研究表明:数智化改变了内部控制的理论逻辑,内部控制的目标和要素也应做出适应性调整;数智化通过协同内部控制认知和提升信息透明度,提高了内部控制质量;数智化影响内部控制的机制是认知冲击和技术冲击。本文丰富了内部控制影响因素和数智化对内部控制影响机制的文献,亦对企业在数智化场景下建设内部控制具有一定的借鉴意义。 展开更多
关键词 数智化 内部控制 认知冲击 技术冲击
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The impact of synapsins on synaptic plasticity and cognitive behaviors 被引量:7
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作者 Lin ZHANG Zhong-Xin ZHAO 《Neuroscience Bulletin》 SCIE CAS CSCD 2006年第1期63-67,共5页
Synapsins are a family of phosphoproteins specifically associated with the cytoplasmic surface of the synaptic vesicle membrane, appearing to regulate neurotransmitter release, the formation and maintenance of synapti... Synapsins are a family of phosphoproteins specifically associated with the cytoplasmic surface of the synaptic vesicle membrane, appearing to regulate neurotransmitter release, the formation and maintenance of synaptic contacts. They could induce the change of the synaptic plasticity to regulate various adaptation reactions, and change the cognitive behaviors. So we presume that if some cognitive behavior are damaged, synapsins would be changed as well. This gives us a new recognition of better diagnosis and therapy of cognitive disorder desease. 展开更多
关键词 SYNAPSIN synaptic plasiticity cognitive behavior cognitive disorder
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From Inert Knowledge to Activated Knowledge: Practical Ideas for Improving Student Learning
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作者 Enoch Hale 《Journal of Philosophy Study》 2013年第4期312-323,共12页
In this article, I argue for the integration of learner-centered, high impact practices for the typical day of instruction. In doing so, I build off of a general, but robust, theoretical framework designed to promote ... In this article, I argue for the integration of learner-centered, high impact practices for the typical day of instruction. In doing so, I build off of a general, but robust, theoretical framework designed to promote substantive self-reflection which orients the tactical suggestions for improving student learning. The recommendations are practical and easily adopted as resources for challenging students to develop general critical thinking skills and dispositions especially those addressing metacognition and questioning one's assumptions of knowledge and understanding. 展开更多
关键词 best teaching practices high impact strategies critical thinking KNOWLEDGE inert knowledge
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