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Rational and Continuous Measurement of the Emotional Decision Making in Visual Recognition of Facial Emotional Expressions with M.A.R.I.E.: First Half
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作者 Philippe Granato Shreekumar Vinekar +1 位作者 Jean-Pierre Van Gansberghe Raymond Bruyer 《Open Journal of Psychiatry》 2024年第3期223-264,共42页
Context: The advent of Artificial Intelligence (AI) requires modeling prior to its implementation in algorithms for most human skills. This observation requires us to have a detailed and precise understanding of the i... Context: The advent of Artificial Intelligence (AI) requires modeling prior to its implementation in algorithms for most human skills. This observation requires us to have a detailed and precise understanding of the interfaces of verbal and emotional communications. The progress of AI is significant on the verbal level but modest in terms of the recognition of facial emotions even if this functionality is one of the oldest in humans and is omnipresent in our daily lives. Dysfunction in the ability for facial emotional expressions is present in many brain pathologies encountered by psychiatrists, neurologists, psychotherapists, mental health professionals including social workers. It cannot be objectively verified and measured due to a lack of reliable tools that are valid and consistently sensitive. Indeed, the articles in the scientific literature dealing with Visual-Facial-Emotions-Recognition (ViFaEmRe), suffer from the absence of 1) consensual and rational tools for continuous quantified measurement, 2) operational concepts. We have invented a software that can use computer-morphing attempting to respond to these two obstacles. It is identified as the Method of Analysis and Research of the Integration of Emotions (M.A.R.I.E.). Our primary goal is to use M.A.R.I.E. to understand the physiology of ViFaEmRe in normal healthy subjects by standardizing the measurements. Then, it will allow us to focus on subjects manifesting abnormalities in this ability. Our second goal is to make our contribution to the progress of AI hoping to add the dimension of recognition of facial emotional expressions. Objective: To study: 1) categorical vs dimensional aspects of recognition of ViFaEmRe, 2) universality vs idiosyncrasy, 3) immediate vs ambivalent Emotional-Decision-Making, 4) the Emotional-Fingerprint of a face and 5) creation of population references data. Methods: With M.A.R.I.E. enable a rational quantified measurement of Emotional-Visual-Acuity (EVA) of 1) a) an individual observer, b) in a population aged 20 to 70 years old, 2) measure the range and intensity of expressed emotions by 3 Face-Tests, 3) quantify the performance of a sample of 204 observers with hyper normal measures of cognition, “thymia,” (ibid. defined elsewhere) and low levels of anxiety 4) analysis of the 6 primary emotions. Results: We have individualized the following continuous parameters: 1) “Emotional-Visual-Acuity”, 2) “Visual-Emotional-Feeling”, 3) “Emotional-Quotient”, 4) “Emotional-Deci-sion-Making”, 5) “Emotional-Decision-Making Graph” or “Individual-Gun-Trigger”6) “Emotional-Fingerprint” or “Key-graph”, 7) “Emotional-Finger-print-Graph”, 8) detecting “misunderstanding” and 9) detecting “error”. This allowed us a taxonomy with coding of the face-emotion pair. Each face has specific measurements and graphics. The EVA improves from ages of 20 to 55 years, then decreases. It does not depend on the sex of the observer, nor the face studied. In addition, 1% of people endowed with normal intelligence do not recognize emotions. The categorical dimension is a variable for everyone. The range and intensity of ViFaEmRe is idiosyncratic and not universally uniform. The recognition of emotions is purely categorical for a single individual. It is dimensional for a population sample. Conclusions: Firstly, M.A.R.I.E. has made possible to bring out new concepts and new continuous measurements variables. The comparison between healthy and abnormal individuals makes it possible to take into consideration the significance of this line of study. From now on, these new functional parameters will allow us to identify and name “emotional” disorders or illnesses which can give additional dimension to behavioral disorders in all pathologies that affect the brain. Secondly, the ViFaEmRe is idiosyncratic, categorical, and a function of the identity of the observer and of the observed face. These findings stack up against Artificial Intelligence, which cannot have a globalist or regionalist algorithm that can be programmed into a robot, nor can AI compete with human abilities and judgment in this domain. *Here “Emotional disorders” refers to disorders of emotional expressions and recognition. 展开更多
关键词 m.a.R.I.E. UNIVERSALITY Idiosyncrasy measurement of Emotional Quotient Emotional Fingerprint Emotional Decision-Making Limbic Lobe
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Rational and Continuous Measurement of Emotional-Fingerprint, Emotional-Quotient and Categorical vs Proportional Recognition of Facial Emotions with M.A.R.I.E., Second Half
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作者 Philippe Granato Shreekumar Vinekar +1 位作者 Jean-Pierre Van Gansberghe Raymond Bruyer 《Open Journal of Psychiatry》 2024年第4期400-450,共51页
Context: The advent of Artificial Intelligence (AI) requires modeling prior to its implementation in algorithms for most human skills. This observation requires us to have a detailed and precise understanding of the i... Context: The advent of Artificial Intelligence (AI) requires modeling prior to its implementation in algorithms for most human skills. This observation requires us to have a detailed and precise understanding of the interfaces of verbal and emotional communications. The progress of AI is significant on the verbal level but modest in terms of the recognition of facial emotions even if this functionality is one of the oldest in humans and is omnipresent in our daily lives. Dysfunction in the ability for facial emotional expressions is present in many brain pathologies encountered by psychiatrists, neurologists, psychotherapists, mental health professionals including social workers. It cannot be objectively verified and measured due to a lack of reliable tools that are valid and consistently sensitive. Indeed, the articles in the scientific literature dealing with Visual-Facial-Emotions-Recognition (ViFaEmRe), suffer from the absence of 1) consensual and rational tools for continuous quantified measurement, 2) operational concepts. We have invented a software that can use computer-morphing attempting to respond to these two obstacles. It is identified as the Method of Analysis and Research of the Integration of Emotions (M.A.R.I.E.). Our primary goal is to use M.A.R.I.E. to understand the physiology of ViFaEmRe in normal healthy subjects by standardizing the measurements. Then, it will allow us to focus on subjects manifesting abnormalities in this ability. Our second goal is to make our contribution to the progress of AI hoping to add the dimension of recognition of facial emotional expressions. Objective: To study: 1) categorical vs dimensional aspects of recognition of ViFaEmRe, 2) universality vs idiosyncrasy, 3) immediate vs ambivalent Emotional-Decision-Making, 4) the Emotional-Fingerprint of a face and 5) creation of population references data. Methods: M.A.R.I.E. enables the rational, quantified measurement of Emotional Visual Acuity (EVA) in an individual observer and a population aged 20 to 70 years. Meanwhile, it can measure the range and intensity of expressed emotions through three Face- Tests, quantify the performance of a sample of 204 observers with hypernormal measures of cognition, “thymia” (defined elsewhere), and low levels of anxiety, and perform analysis of the six primary emotions. Results: We have individualized the following continuous parameters: 1) “Emotional-Visual- Acuity”, 2) “Visual-Emotional-Feeling”, 3) “Emotional-Quotient”, 4) “Emotional-Decision-Making”, 5) “Emotional-Decision-Making Graph” or “Individual-Gun-Trigger”, 6) “Emotional-Fingerprint” or “Key-graph”, 7) “Emotional-Fingerprint-Graph”, 8) detecting “misunderstanding” and 9) detecting “error”. This allowed us a taxonomy with coding of the face-emotion pair. Each face has specific measurements and graphics. The EVA improves from ages of 20 to 55 years, then decreases. It does not depend on the sex of the observer, nor the face studied. In addition, 1% of people endowed with normal intelligence do not recognize emotions. The categorical dimension is a variable for everyone. The range and intensity of ViFaEmRe is idiosyncratic and not universally uniform. The recognition of emotions is purely categorical for a single individual. It is dimensional for a population sample. Conclusions: Firstly, M.A.R.I.E. has made possible to bring out new concepts and new continuous measurements variables. The comparison between healthy and abnormal individuals makes it possible to take into consideration the significance of this line of study. From now on, these new functional parameters will allow us to identify and name “emotional” disorders or illnesses which can give additional dimension to behavioral disorders in all pathologies that affect the brain. Secondly, the ViFaEmRe is idiosyncratic, categorical, and a function of the identity of the observer and of the observed face. These findings stack up against Artificial Intelligence, which cannot have a globalist or regionalist algorithm that can be programmed into a robot, nor can AI compete with human abilities and judgment in this domain. *Here “Emotional disorders” refers to disorders of emotional expressions and recognition. 展开更多
关键词 m.a.R.I.E. Universality Idiosyncrasy measurement of Emotional Quotient Emotional Fingerprint Emotional Decision-Making Limbic Lobe
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Stability Study of Low Voltage Electrical Distribution Network: Audit and Improvement of DJEGBE Mini Solar Photovoltaic Power Plant in the Commune of OUESSE (Benin)
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作者 Bernard N. Tokpohozin Sibiath Osséni +2 位作者 Jean-Louis Fannou Vincent Adigbé Christian D. Akowanou 《Energy and Power Engineering》 2024年第10期345-357,共13页
The supply of quality energy is a major concern for distribution network managers. This is the case for the company ASEMI, whose subscribers on the DJEGBE mini-power station network are faced with problems of current ... The supply of quality energy is a major concern for distribution network managers. This is the case for the company ASEMI, whose subscribers on the DJEGBE mini-power station network are faced with problems of current instability, voltage drops, and repetitive outages. This work is part of the search for the stability of the electrical distribution network by focusing on the audit of the DJEGBE mini photovoltaic solar power plant electrical network in the commune of OUESSE (Benin). This aims to highlight malfunctions on the low-voltage network to propose solutions for improving current stability among subscribers. Irregularities were noted, notably the overloading of certain lines of the PV network, implying poor distribution of loads by phase, which is the main cause of voltage drops;repetitive outages linked to overvoltage caused by lightning and overcurrent due to overload;faulty meters, absence of earth connection at subscribers. Peaks in consumption were obtained at night, which shows that consumption is greater in the evening. We examined the existing situation and processed the data collected, then simulated the energy consumption profiles with the network analyzer “LANGLOIS 6830” and “Excel”. The power factor value recorded is an average of 1, and the minimum value is 0.85. The daily output is 131.08 kWh, for a daily demand of 120 kWh and the average daily consumption is 109.92 kWh, or 83.86% of the energy produced per day. These results showed that the dysfunctions are linked to the distribution and the use of produced energy. Finally, we proposed possible solutions for improving the electrical distribution network. Thus, measures without investment and those requiring investment have been proposed. 展开更多
关键词 LV Distribution Network Energy audit Mini PV Plant Malfunctions Corrective Measures
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Results and Analysis on Proficiency Testing and Measurement Audit for Molds and Yeast in Cosmetics
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作者 Ma Qunming Zhou Lei +4 位作者 Chen Rui Chen Jingjing Hua Xin Zhu Qingli Yang Jia 《China Detergent & Cosmetics》 2022年第2期49-53,共5页
In order to improve and evaluate the proficiency testing of cosmetic microorganism detection laboratory,strengthen the control of cosmetic microbial detection quality.In 2019 and 2020,the laboratory of the author’s u... In order to improve and evaluate the proficiency testing of cosmetic microorganism detection laboratory,strengthen the control of cosmetic microbial detection quality.In 2019 and 2020,the laboratory of the author’s unit participated in the proficiency testing(NIFDC-PT-242)and measurement audit(NIFDC-MA-2020-148)for molds and yeasts in cosmetics organized by the National Institutes for Food and Drug Control,respectively.According to the operation instruction for counting molds and yeasts in cosmetics and the Safety and Technical Standards for Cosmetics,the results of the sample for proficiency testing numbered NIFDC-PT-242 were unsatisfactory,and the results of the sample for measurement audit numbered NIFDC-MA-2020-148 were satisfactory.In view of the unsatisfactory results,the laboratory analyzed and summarized from the aspects of“human,machine,material,method and environment”,providing reference for the laboratories participating in proficiency testing and measurement audit.. 展开更多
关键词 proficiency testing measurement audit molds and yeasts COSMETICS
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高速铁路主跨320 m钢-混部分斜拉桥无砟轨道适应性研究 被引量:1
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作者 王俊冬 欧阳辉来 +2 位作者 魏周春 苏成光 高天赐 《铁道标准设计》 北大核心 2024年第5期29-35,共7页
南玉高铁六景郁江特大桥设计将钢-混部分斜拉桥结构引入时速350 km高速铁路领域,而300 m级以上大跨度桥上无砟轨道的竖向变形极易超限,影响列车通过的安全性和舒适性,因此,系统研究在此大跨桥梁结构上铺设无砟轨道的适应性十分必要。通... 南玉高铁六景郁江特大桥设计将钢-混部分斜拉桥结构引入时速350 km高速铁路领域,而300 m级以上大跨度桥上无砟轨道的竖向变形极易超限,影响列车通过的安全性和舒适性,因此,系统研究在此大跨桥梁结构上铺设无砟轨道的适应性十分必要。通过建立有限元及动力学模型,分析不同组合工况下无砟轨道结构的变形特点及动力特性,运用60 m弦测法探究各工况下无砟轨道的线形变化规律,从而确定大跨度钢-混部分斜拉桥铺设无砟轨道的适应性,并对设计和施工提出合理化建议。主要结论如下:在各种不利组合荷载作用下,桥上无砟轨道结构强度满足规范要求,列车通过大桥的各项安全性与舒适性指标均满足规范要求;混凝土收缩徐变和斜拉索升降温是影响无砟轨道线形标准的两大主因,应在无砟轨道施工前确保足够的沉降观测期和收缩徐变释放期,并充分考虑拉索的保温设计;在温度组合荷载作用下,桥上无砟轨道的60 m弦测不平顺幅值为6.79 mm,满足高速铁路静态验收标准;但在叠加列车荷载和收缩徐变后,变形弦测值均出现Ⅱ级及以上超限,通过合理设置预拱度后可有效改善轨道平顺性标准。 展开更多
关键词 高速铁路 铁路桥 钢-混部分斜拉桥 无砟轨道 车-轨-桥耦合 60 m弦测法 轨道不平顺
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舞弊审计期望差距成因、IAASB最新弥合建议及支持情况——基于全球问卷调查分析
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作者 柳木华 李俊洁 江苏 《审计研究》 CSSCI 北大核心 2024年第1期140-151,共12页
研究利用从国际审计与鉴证准则理事会IAASB网站手工收集2021年来自全球对讨论文件《财务报表审计中的舞弊和持续经营》的回函数据,发现认知差距是舞弊审计期望差距的最主要成因,各利益相关方对认知差距和变革差距的看法不存在显著差异,... 研究利用从国际审计与鉴证准则理事会IAASB网站手工收集2021年来自全球对讨论文件《财务报表审计中的舞弊和持续经营》的回函数据,发现认知差距是舞弊审计期望差距的最主要成因,各利益相关方对认知差距和变革差距的看法不存在显著差异,但与其他利益相关方相比,审计师及其利益代表会计师职业团体明显不认同执行差距是形成差距的主要原因,国际组织和各大洲在差距成因看法上比较接近;此外,对IAASB提出利用法务专家工作等加强审计师要求的最新弥合措施建议及其支持程度进行统计分析。研究结论不仅为理解审计期望差距成因添加新证据,也为修订相关审计准则及采取其他弥合行动指明方向。 展开更多
关键词 国际审计与鉴证准则理事会 舞弊审计准则 审计期望差距 弥合措施 问卷调查分析
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落实高校审计整改的路径和举措
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作者 李军 《湖北成人教育学院学报》 2024年第5期124-128,共5页
审计整改落实是审计项目的重要组成部分,关系着审计项目整体的质量和水平,是确保审计监督职责发挥的关键。审计整改是审计工作的最后一环,是“审计最后一公里”,认真落实审计整改对提高高校治理水平,增强风险防控能力具有重要的作用。... 审计整改落实是审计项目的重要组成部分,关系着审计项目整体的质量和水平,是确保审计监督职责发挥的关键。审计整改是审计工作的最后一环,是“审计最后一公里”,认真落实审计整改对提高高校治理水平,增强风险防控能力具有重要的作用。当前高校审计整改工作存在的问题:一是审计整改标准不一致;二是存在选择性整改现象;三是审计整改方法落后;四是审计整改问责机制不健全。解决路径是对整改工作中疑难问题敢抓敢干,要体现内部审计人员担当精神;坚持监督和服务并重,一举推进审计整改落实落地;建立自查自纠机制,审计整改常态化管理;扩大结果运用,通过“审计案例”提升整改深度。 展开更多
关键词 内部审计 审计整改 “大监督”格局 路径 举措
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考虑相量量测单元数据不同步的双端输电线路正序以及零序参数辨识方法
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作者 杨广杰 卜明新 +3 位作者 陈伟刚 姜艳丰 周宁 陈晓龙 《全球能源互联网》 CSCD 北大核心 2024年第6期738-750,共13页
针对相量量测单元(phasormeasurementunit,PMU)数据不同步导致参数辨识结果误差大的问题,提出了考虑PMU数据不同步的输电线路正序以及零序参数辨识方法。首先,分析线路集中参数模型和分布参数模型在一定电压等级下的长度适用范围。基于... 针对相量量测单元(phasormeasurementunit,PMU)数据不同步导致参数辨识结果误差大的问题,提出了考虑PMU数据不同步的输电线路正序以及零序参数辨识方法。首先,分析线路集中参数模型和分布参数模型在一定电压等级下的长度适用范围。基于线路的集中参数模型,利用正常运行情况下PMU装置获取的线路两端功率以及电压信息,构建以正序参数和不同步角度为未知量的非线性方程,并运用Levenberg-Marquardt(L-M)算法求解正序参数以及不同步角度。其次,在辨识出正序参数以及不同步角度的基础上,分析单相接地故障情况下的正序、负序以及零序等效电路图,通过正序和负序网络求解出故障距离。在故障距离已知的情况下,基于零序网络构建以零序参数为未知量的方程,并利用L-M算法求解方程。最后,利用MATLAB软件搭建单回双端输电线路系统,并对所提正序以及零序参数辨识方法进行仿真,验证了所提参数辨识方法的有效性和精确性。 展开更多
关键词 相量量测单元 数据不同步 集中参数模型 正序参数 零序参数 L-M算法
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基于Adobe Audition的张力测试探讨 被引量:2
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作者 陈美华 《嘉应学院学报》 2010年第8期39-43,共5页
介绍Adobe Audition的测频方法,借用frequency Analyze功能,对弦线张力的测试进行探讨,得出可行、简便,精确的结论。
关键词 ADOBE auditION 软件 频率分析 功能 张力 测试
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关于风险管理中企业内部审计作用的几点思考 被引量:2
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作者 卢梅双 《福建建设科技》 2024年第4期135-136,共2页
以内部审计对组织经济活动的监管职能为着眼点,结合相关工作经验,探讨由于企业内部审计相对独立的客观立场,在企业风险管理中能够发挥的作用,分析影响企业内部审计在风险管理中充分发挥作用的主要因素,提出提升风险管理成效的具体举措,... 以内部审计对组织经济活动的监管职能为着眼点,结合相关工作经验,探讨由于企业内部审计相对独立的客观立场,在企业风险管理中能够发挥的作用,分析影响企业内部审计在风险管理中充分发挥作用的主要因素,提出提升风险管理成效的具体举措,助力企业完善风险管理体系,为相关企业风险管理提供参考。 展开更多
关键词 提升风险管控水平 风险应对举措 企业内部审计
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科技政策跟踪审计对科技经费与城市创新水平的影响
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作者 周守亮 崔瀛月 白兰馨 《科技管理研究》 CSSCI 2024年第9期26-34,共9页
运用2017—2020年中国274个地级及以上城市的面板数据,对科技经费、科技政策跟踪审计与城市创新水平之间的作用机制进行实证分析。结果表明,科技经费积极影响城市创新水平,基础研究和应用研究的经费投入作用大于试验发展;科技政策跟踪... 运用2017—2020年中国274个地级及以上城市的面板数据,对科技经费、科技政策跟踪审计与城市创新水平之间的作用机制进行实证分析。结果表明,科技经费积极影响城市创新水平,基础研究和应用研究的经费投入作用大于试验发展;科技政策跟踪审计对城市创新水平有显著影响,在科技经费与城市创新水平的关系中发挥正向调节作用,且其调节作用在不同类型的科技活动中存在差异。进一步研究发现,东部地区科技政策跟踪审计对区域创新发展的作用强于中西部地区;此外,科技政策跟踪审计具有正向的空间溢出效应,能够带动周边地区实现整体科技创新发展。 展开更多
关键词 政策跟踪审计 城市创新 科技经费 空间计量 国家审计
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0.05级数字压力计测量审核实例及不确定度评定
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作者 刘业路 《机械管理开发》 2024年第2期8-10,共3页
为验证实验室校准能力,保证实验室能够维持既有检测校准水平,同时为量值传递过程的可靠性和有效性提供依据,实验室制定了验证实验室标准装置能力的测量审核计划。中国航发沈阳发动机研究所向中国合格评定国家认可委员会授权的主导实验... 为验证实验室校准能力,保证实验室能够维持既有检测校准水平,同时为量值传递过程的可靠性和有效性提供依据,实验室制定了验证实验室标准装置能力的测量审核计划。中国航发沈阳发动机研究所向中国合格评定国家认可委员会授权的主导实验室提出申请,实施实验室间能力验证实验,即测量审核。本次测量审核的样品为数字压力计。 展开更多
关键词 测量审核 计量 数字压力计 不确定度
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公允价值变动、内部控制与审计收费
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作者 刘笑彤 刘玥如 《辽宁工程技术大学学报(社会科学版)》 2024年第5期363-370,共8页
针对公允价值变动、内部控制与审计收费之间的关系问题,以2011—2021年基于公允价值计量的沪深A股上市公司为研究样本,运用固定效应模型,实证检验公允价值变动、内部控制对审计收费的影响,并分析内部控制的调节作用。研究表明:公允价值... 针对公允价值变动、内部控制与审计收费之间的关系问题,以2011—2021年基于公允价值计量的沪深A股上市公司为研究样本,运用固定效应模型,实证检验公允价值变动、内部控制对审计收费的影响,并分析内部控制的调节作用。研究表明:公允价值变动与审计收费显著正相关;内部控制与审计收费显著负相关;内部控制在公允价值变动与审计收费之间发挥负向调节作用。研究结论为上市公司减少审计收费,提高经济效益提供参考。 展开更多
关键词 公允价值变动 内部控制 审计收费 计量模式
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一例菌落总数测量审核的回顾与分析
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作者 孙天娇 杨洪银 +2 位作者 张伟莹 丁淑颖 尹延柏 《食品安全导刊》 2024年第18期54-56,共3页
目的:借助测量审核提高本实验室检测水平和核心竞争力。方法:以中国检验检疫科学研究院测试评价中心提供的作业指导书为依据,采用平板计数法和测试片法分别对样品进行检测。结果:配对t检验显示两种方法的检测结果不具有显著性差异(P>... 目的:借助测量审核提高本实验室检测水平和核心竞争力。方法:以中国检验检疫科学研究院测试评价中心提供的作业指导书为依据,采用平板计数法和测试片法分别对样品进行检测。结果:配对t检验显示两种方法的检测结果不具有显著性差异(P> 0.05),两种方法的|Z|值均小于2,为满意结果。结论:平板计数法和测试片法均可用于菌落总数的检测,检测机构可以依据自身条件选择合适的方法来检测样品中的菌落总数。 展开更多
关键词 菌落总数 测量审核 测试片
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基于流导法的G-M制冷机低温泵抽速测试与分析
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作者 余彦飞 李晓刚 +2 位作者 胡湘娥 陈进文 陈洁心 《真空》 CAS 2024年第3期20-25,共6页
抽气速率是衡量低温泵产品抽真空性能优劣的重要指标之一。除国内企业常用的流量法外,流导法亦是测量低温泵抽速的重要方法。本文依据现行标准中所规定的基于流导法原理测试真空泵气体抽速的方法,对ZD-200口径G-M制冷机低温泵对不同气... 抽气速率是衡量低温泵产品抽真空性能优劣的重要指标之一。除国内企业常用的流量法外,流导法亦是测量低温泵抽速的重要方法。本文依据现行标准中所规定的基于流导法原理测试真空泵气体抽速的方法,对ZD-200口径G-M制冷机低温泵对不同气体抽速测试进行了详细介绍。结果表明:流导法测得低温泵对N^(2)和Ar的抽速分别为2410 L/s、1884 L/s,明显优于国内外同类产品指标;低温泵对H^(2)抽速为2577 L/s,与国内外产品公开技术指标处于相同水平。依照流导法获得的测试结果具有较高的准确度和可信度。 展开更多
关键词 G-M制冷机低温泵 流导法 抽速测试 性能分析
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风险导向审计在我国企业审计中的应用
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作者 张玥 《经济管理学刊(中英文版)》 2024年第2期105-109,共5页
本文主要探讨了风险导向审计在我国企业审计中的应用。首先阐述了风险导向审计自身的特征,主要包括风险导向审计的工作焦点发生转移、风险导向审计过程中心发生偏转、由直接转为间接。其次,分析了风险导向审计在企业审计工作中的实施步... 本文主要探讨了风险导向审计在我国企业审计中的应用。首先阐述了风险导向审计自身的特征,主要包括风险导向审计的工作焦点发生转移、风险导向审计过程中心发生偏转、由直接转为间接。其次,分析了风险导向审计在企业审计工作中的实施步骤。再次,提出了企业提高风险导向内部审计工作的应用措施,主要包括完善企业的内控管理体系、健全审计工作的规章制度、提高审计人员的专业水平等措施。通过本研究,期望能为我国企业在实施风险导向审计时提供有益的参考与借鉴。 展开更多
关键词 风险导向审计 企业审计 应用措施
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建筑工程造价预结算审核存在的问题及对策
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作者 陈静洁 《建筑与装饰》 2024年第18期31-33,共3页
本文围绕建筑工程造价预结算审核进行分析与研究,先阐述预结算审核在建筑工程中的重要意义与作用,之后分析造价预结算审核中包含的内容,最后研究现阶段预结算审核中存在的缺陷与解决措施。通过本文的研讨,得出了如若要想提高预结算审核... 本文围绕建筑工程造价预结算审核进行分析与研究,先阐述预结算审核在建筑工程中的重要意义与作用,之后分析造价预结算审核中包含的内容,最后研究现阶段预结算审核中存在的缺陷与解决措施。通过本文的研讨,得出了如若要想提高预结算审核质量,就需要从做好准备工作、保障审核真实性等多个方面入手的结论,希望可以通过本文的研究,更好地为相关工作人员提供建议。 展开更多
关键词 建筑工程造价 预结算审核 审核措施
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F_(1)等级20 kg砝码测量审核实践
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作者 彭冲 《铁道技术监督》 2024年第1期22-25,共4页
为了验证某实验室砝码校准能力,开展砝码测量审核。以F_(1)等级20 kg砝码为例,介绍砝码测量审核申请流程、砝码校准过程、校准数据处理和测量审核结果分析。某实验室砝码测量审核结论为满意,表明该实验室的砝码校准能力满足要求,能开展... 为了验证某实验室砝码校准能力,开展砝码测量审核。以F_(1)等级20 kg砝码为例,介绍砝码测量审核申请流程、砝码校准过程、校准数据处理和测量审核结果分析。某实验室砝码测量审核结论为满意,表明该实验室的砝码校准能力满足要求,能开展砝码校准工作。 展开更多
关键词 砝码 测量审核 数据处理
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测量审核中扭矩扳子测量结果的不确定度评定与分析
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作者 吴晶 姜天淇 《品牌与标准化》 2024年第6期262-264,共3页
本文首先阐述了测量审核作为能力验证的一种方式具有重要的意义,其次介绍了测量审核的申请流程,最后对扭矩扳子测量审核的过程进行了详细的介绍,考虑了在扭矩扳子测量过程中可能引入的不确定度分量,并对测量结果的不确定度进行了分析评定。
关键词 测量审核 扭矩扳子 不确定度
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探析高校财务稽核的现状及前景
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作者 何茜茜 《市场周刊》 2024年第23期94-97,共4页
作为高校内部控制的核心内容,财务稽核不仅是对自身财务会计核算工作的复核和自查,更是及时有效地控制财务风险,保证财务数据准确性、合规性的重要途径。大数据时代下,高校财务工作中出现的问题更能被科学合理的财务稽核工作快捷、精准... 作为高校内部控制的核心内容,财务稽核不仅是对自身财务会计核算工作的复核和自查,更是及时有效地控制财务风险,保证财务数据准确性、合规性的重要途径。大数据时代下,高校财务工作中出现的问题更能被科学合理的财务稽核工作快捷、精准地察觉,有助于强化稽核宽度、深度及风险的实时防控。如何高效地完成财务稽核工作,实现财务稽核的信息化,成为越来越多高校亟待解决的问题。鉴于此,文章将从高校财务稽核工作存在的问题出发进行分析,并提出相应改善措施。 展开更多
关键词 高校 财务稽核 问题 改善措施
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