浅谈现代企业中内部审计的重要性

随着我国经济体制改革的进一步深化,各个企业中现代企业管理制度的逐步建立。企业所有者和经营者的进一步分离,企业经营的多元化发展,如何有效的控制及规避企业风险,已经成为了所有者和经营者共同关心的问题,詹森和麦克林曾经指出,审计是提高企业价值的一种活动。由此可见,内部审计在现代企业管理中重要性。我国内部审计由中国内部审计协会给出的定义为:"内部审计是指组织内部的一种独立客观的监督和评价活动,它通过审查和评价经营活动及内部控制的适当性、合法性和有效性来促进组织目标的实现."国际内部审计师协会给出的定义为:"内部审计是一     

氟化谱中磁化率和费尔德常数的计算

计算了自旋，轨道相互作用和晶场对顺磁性物质ＰｒＦ３中Ｆｒ＾３＋离子４ｆ和５ｄ能级的影响，考虑了间接交换作用有效场Ｈγ和外磁场Ｈｅ导致的晶场基态能级的进一步分裂，最后应用三能级模型计算了磁化率Ｘ，比法拉第旋转θＦ和费尔德常数Ｖ以及它们与温度Ｔ的依赖关系，计算表明Ｐｒ＾３＋离子之间的间接交换作用对ＰｒＦ３的磁光效应有重要影响，在１１０Ｋ〈Ｔ≤３００Ｋ范围内Ｘ＾－１，Ｖ＾－１与Ｔ成线性关系，在低温与Ｔ无     

镍催化合成二元酮化物的研究

有机锡试剂与酰氯化合物的交叉偶联反应提供了合成有机酮化物的新方法。以往有机酮化物的合成常采用锂试剂和格林试剂,它们能与生成的产物酮进一步反应,对空气也很敏感。反应条件比较苛刻,常要求在低温和无氧条件下进行,同时为防止锂试剂和格林试剂在反应时发生消除副反应,对它们的纯度要求也很高。而采用有机锡试剂,则克服和解决了由格林试剂和锂试剂合成有机酮时所无法解决的问题。其主要特点是化学     

计算机景观仿真技术在城市规划设计中的应用

计算机图形、图像处理技术在城市规划建筑设计中得到了广泛应用。以当前各种计算机景观仿真技术的基本原理为基础，从工作成本、设备要求、仿真效果、使用条件等方面进行了讨论、比较，为城市规划、建筑设计工作者的合理选择提供参考。     

Samples Selection for Artificial Neural Network Training in Preliminary Structural Design

An artificial neural network (ANN) is applied in the preliminary structural design of reticulated shells. Major efforts are made to enhance the generalization ability of networks through well-selected training samples. Number-theoretic methods (NTMs) are adopted to generate samples with low discrepancy, i.e.uniformly scattered in the domain, where discrepancy is a quantitative measurement of the uniformity. The discrepancy of the NTM-based sample set is 1/6-1/7 that of samples with equal spacing. In a case study,networks trained by NTM-based samples are compared with those trained by equal-spaced samples in generalizing performance. The results show that both the computational precision and stability of the former ANNs are more satisfactory than those of the latter. It is concluded that the flexibility of ANNs in generalizing can be effectively increased by use of uniformly distributed training samples rather than simply piling data.More reliable uniformity should be obtained, however, through NTMs instead of equal-spaced samples.