葡萄酒的加工工艺

葡萄内在营养丰富,有极高的营养价值。据测定,每日鲜食100 g葡萄,可满足人体一昼夜需要钙量的4%、镁量的1.6%、磷量的0.12%、铁量的16.4%、铜量的2.7%和锰量的16.6%。常吃葡萄有益健康,有降低血脂和软化血管的作用。保持葡萄的营养价值,对其原料的选择和处理,工艺流程等有较高要求,才能使其营养价值得到最大发挥,满足大众需求。采用合理的加工工艺方法,才能获得优质高产的果酒,果酒不仅滋味好,而且还有益于身体健康,深受广大消费者的喜爱,本文将着重介绍红葡萄酒的加工工艺方法。     

用线性变换运算电流放大器(TOCA)的电流处理电路

本文描述最近引入的新的多功能有源器件—线性变换运算电流放大器的基本性质以及它在电流处理电路中的应用.     

齐齐哈尔市农产品加工企业技术创新战略选择

本文首先阐述了技术创新战略的各类及特征,然后对齐齐哈尔市农产品加工企业的技术创新现状进行了分析,在此基础上,论述了目前齐齐哈尔市农产品加工企业应选择合作创新战略的理由,并提出了合作创新战略实施中应注意的问题。     

利用现场可编程门阵列FPGA开发专用实时图像处理系统芯片

本文介绍了一个实时图像处理系统中，利用ＦＰＧＡ开发专用算法模块的范例，使人 ＦＰＧＡ的应用方法有一个较完整的认识。     

具有监控功能的数码相机的研制

本文介绍了一种具有监控功能的数码相机的研制，包括其中的硬件设计和软件设计，该数码相机具有一般相机的基本功能。还具有监控功能，满足了一些实践应用场合的需要。     

OEM方式对中国外贸发展的影响

随着经济全球化的发展，加工贸易在我国对外贸易中所占的比重越来越大，对我国外贸的发展也起着越来越举足轻重的作用。本文通过分析OEM方式对我国生产企业的影响来阐述其对中国对外贸易发展的影响，并提出对加工贸易的看法。     

Effects of time processing orientation, agreement preferences and attitude towards foreign businessmen on negotiation adaptation

An experiment was conducted among Singaporean executives to determine how they adapt to a foreign partner depending on the partner's time processing orientation and agreement preferences, and their attitude towards businessmen from the country the foreign partner was from. Results showed that Singaporean executives tended to have monochronic time processing and preferred written to oral agreements. Further, when a foreign partner exhibited a monochronic processing orientation, these executives had greater liking for and were more willing to accept this trait than when he had a polychronic processing orientation. Liking for the foreign partner was also enhanced. In terms of agreement preferences, the executives showed greater liking for and willingness to accept the trait when the foreign partner had a written than an oral preference. Finally, willingness to accept the foreign partner as a business partner was enhanced once they knew where the foreign partner came from, regardless of their attitude towards businessmen from that country. Implications are discussed and directions for future research furnished.     

论我国加工贸易的就业效应

我国将在较长时期内面临强大的就业压力.贸易政策也要把追求就业增长和就业质量提高作为其核心目标.加工贸易将我国的劳动力优势与发达国家的资本技术优势相结合,创造了大量的就业岗位,并为我们培养了大量高素质的蓝领工人、技术人才和管理人员.我们要正确认识加工贸易对经济发展的作用,并推动其健康发展.     

Towards an understanding of excel functional skills needed for a career in public accounting: Perceptions from public accountants and accounting students

Public accounting firms (e.g., Grant Thornton, 2012) are stressing an interest in recruiting accounting students with a proficiency in Excel. The purpose of this study is to investigate which Excel functions are perceived to be important and useful for new hires to understand prior to starting a job in public accounting. We collect survey data from four large public accounting firms as well as undergraduate and graduate accounting students (i.e., potential new hires) to gauge perceptions of Excel importance, knowledge, and usage in public accounting. We find that employees at the firms believe the most important Excel functions are: basic formula, filter and sort data, vertical (horizontal) lookup, formatting of documents, and If/Then statements. In a comparison of new hires at public accounting firms with accounting students, results suggest that accounting students underestimate the importance and usage of some of these Excel functions. In addition, results suggest that new hires’ perceived knowledge on how to use specific Excel functions in their accounting job is statistically different than students’ perceived knowledge on how to use some of the same Excel functions. Our research contributes to educational accounting literature by documenting which Excel functions employers in public accounting want new hires to know prior to starting a job in public accounting. Also, this research informs accounting educators that students’ perceptions are not the same as public accounting employers’ expectations with respect to analytical skills using Excel technology.     

The impact of cultural environment on entry-level auditors’ abilities to perform analytical procedures

We focus on the impact of three of Hofstede’s cultural dimensions, power distance, uncertainty avoidance, and individualism, on the results of analytical procedures conducted by entry-level auditors in Mexico and the U.S. Analytical procedures are ideal for this research as they require auditors to use professional judgment and appropriate levels of professional skepticism, abilities related to all three cultural characteristics. We find no other study investigating the impact of culture on the application of auditing procedures similar across the studied cultures.We find cultural characteristics do not affect the participants’ abilities to predict income statement balances, but they may influence the ability to predict changes in balance sheet accounts. We also find culture is associated with differences in risk assessments. Our results indicate that participants rarely differentiate accounts that change according to expectation from those that change contrary to expectation, but rather alter their risk assessments to match the direction of balances that increase or decrease.