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我国内部审计相关问题探讨
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作者 谢生伟 《山西财经大学学报》 CSSCI 2008年第S1期185-,共1页
内部审计是审计监督体系中一个重要的组成部分,其作为一种经济活动由来已久随着社会化大生产的开展和管理要求的不断提高,内部审计经历了一个由浅入深,由简单到复杂,由初级到高级的发展历程。内部审计是企业加强经营管理的一种内在需要... 内部审计是审计监督体系中一个重要的组成部分,其作为一种经济活动由来已久随着社会化大生产的开展和管理要求的不断提高,内部审计经历了一个由浅入深,由简单到复杂,由初级到高级的发展历程。内部审计是企业加强经营管理的一种内在需要,其重要性日益被人们所认识。我国现代内部审计制度是经济改革的产物,随着经济改革的不断深入以及现代企业制度的建立与逐步完善,内部审计在现代企业经营管理中的地位与作用也越来越明显。 展开更多
关键词 绩效审计 键点控制 审计人员素质控制 主审工作控制
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Implementation of Food Safety Legislation in Catering Establishments in Latvia
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《Journal of Food Science and Engineering》 2011年第5期331-338,共8页
The aim of the research was to evaluate overall quality of introduction of hazard analysis and critical control points (HACCP) prerequisites and HACCP procedures in catering sector in Latvia to reveal common problem... The aim of the research was to evaluate overall quality of introduction of hazard analysis and critical control points (HACCP) prerequisites and HACCP procedures in catering sector in Latvia to reveal common problems that can provoke food-borne infection outbreaks. Certain quantitative indicators were defined and analyzed to conclude about characteristic trends related to implementation of food safety legislation. The state's monitoring data on surveillance of catering establishments were used. Fulfillment of legislative requirements in about 6,000 catering establishments was evaluated during time period of 2004-2009. The results of investigation were obtained with help of statistical analyses using MS Excel computer program. The results of the research suggest that most of catering establishments (e.g., 83.6% during 2009) meet the hygiene requirements only partly. Non-conformities regarding HACCP-based self-control procedures were fixed during 49.2% of inspections. The research reveals characteristic shortcomings that are established from year to year, e.g., improper hygiene of premises (established during 30%-40% of inspections, depending on the year), poor hygiene of technological equipment (established during 27%-37% of inspections), poor personnel hygiene (established during 11%-22% of inspections), inadequate competence of food service personnel (established during 10%-35% of inspections), as well as non-observance of cleaning-disinfection procedures and technological parameters for food processing (established during 11%-25% of inspections, depending on the year). Actual shortcomings can lead to both the direct and the indirect cross-contamination of food. On the base of the research, it was concluded that further detailed assessment of potential food safety risks is relevant to establish risk-based monitoring activities in catering sector. 展开更多
关键词 Food safety legislation catering establishments good hygiene practice (GHP) hazard analysis and critical control points(FIACCP).
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Molecular dynamics reveal a novel kinase-substrate interface that regulates protein translation
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作者 Ming S. Liu Die.Wang +4 位作者 Hiroyuki Morimoto Howard C.H. Yim Aaron T. Irving Bryan R.G. Williams Anthony J, Sadler 《Journal of Molecular Cell Biology》 SCIE CAS CSCD 2014年第6期473-485,共13页
A key control point in gene expression is the initiation of protein translation, with a universal stress response being constituted by in- hibitory phosphoryiation of the eukaryotic initiation factor 2α (el F2oL). ... A key control point in gene expression is the initiation of protein translation, with a universal stress response being constituted by in- hibitory phosphoryiation of the eukaryotic initiation factor 2α (el F2oL). In humans, four kinases sense diverse physiological stresses to regulate elF2α to control cell differentiation, adaptation, and survival. Here we develop a computational molecular model of elF2α and one of its kinases, the protein kinase R, to simulate the dynamics of their interaction. Predictions generated by coarse-grained dynamics simulations suggest a novel mode of action. Experimentation substantiates these predictions, identifying a previously unrecognized interface in the protein complex, which is constituted by dynamic residues in both elF2α and its kinases that are crucial to regulate protein translation. These findings call for a reinterpretation of the current mechanism of action of the el F2α kinases and demonstrate the value of conducting computational analysis to evaluate protein function. 展开更多
关键词 molecular dynamics eukaryotic initiation factor 2α(elF2oc) elF2α kinases protein kinase R (PKR) protein translation kinase activity
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