基于要素与目标导向的上市公司内部控制评价体系研究

基于内部控制要素与内部控制目标,借助层次分析法(AHP)系统评价工具构建符合中国实际的内部控制评价体系,并运用构建的评价体系与内部控制质量矩阵对2011年850家沪市A股上市公司的内部控制质量进行评价分析。结果表明:沪市上市公司内部控制质量总体上处于中上水平,不同行业差异较大;试点公司的内部控制质量显著高于非试点公司;内部控制属于"榜样型"、"隐患型"、"形式型"、"薄弱型"的公司比例分别为20.00%,42.12%,8.71%,29.17%。     

Simultaneous control of production, repair/replacement and preventive maintenance of deteriorating manufacturing systems

This paper presents a method to find the optimal production, repair/replacement and preventive maintenance policies for a degraded manufacturing system. The system is subject to random machine failures and repairs. The status of the system is deemed to degrade with repair activities. When a failure occurs, the machine is either repaired or replaced, and a replacement action renews the machine, while a repair action brings it to a degraded operational state, with the next repair time increasing as the number of repairs increases as well. A preventive maintenance action is considered in order to improve the reliability of the machine, thereby reducing the amount of disruptions caused by machine failures. The decision variables are the production rate, the preventive maintenance rate and the repair/replacement switching policy upon machine failure. The objective of the study is to find the decision variables that minimize the overall cost, including repair, replacement, preventive maintenance, inventory holding and backlog costs over an infinite planning horizon. The proposed model is based on a semi-Markov decision process, and the stochastic dynamic programming method is used to obtain the optimality conditions. A numerical example is given to illustrate the proposed model, and a sensitivity analysis is considered in order to confirm the structure of the control policy and to illustrate the usefulness of the proposed approach.     

喷雾干燥法生产无菌原料药的质量风险与控制

喷雾干燥在药品生产中应用较多,喷雾干燥塔分为离心式、气流式、压力式,传统的喷雾干燥法生产无菌原料药过程中在不溶性微粒、无菌、均一性、有效成分降解等方面存在质量风险,应该针对性地在设备设计、清洁、灭菌、无菌粉冷却、混粉、环境控制等方面对各种风险加以严格控制,才能有效地生产出高品质的无菌原料药。     

基于反演方法的工程项目风险评价及控制研究

针对目前工程项目风险评价与控制模型的不足,将反演思想引进风险管理过程中,建立了基于模糊逻辑方法的工程项目投资风险评价与控制的反演模型。该模型在评价方面克服了传统方法中主观色彩浓重的缺点,也避免了智能算法在应用上的限制。在控制方面可以准确地找到工程失败的原因,进而指导其他项目的可行性研究和风险控制。     

液相色谱直接测定水中苯胺在应急监测中的应用

为了建立一种快速准确测定水体中苯胺的分析方法,以用于环境应急监测,使用高效液相色谱-荧光检测法测定水中的苯胺。将水样经微孔滤膜(0.22μm)过滤后直接进样分析,以甲醇和磷酸盐缓冲溶液作为流动相,在λ_(Ex)/λ_(Em)=230nm/340nm的荧光条件下进行测定,数据显示:该方法在质量浓度0.010~2.00mg/L的范围内线性良好,检出限为0.098μg/L,测定下限为0.392μg/L;在连续12d的实际环境应急监测中,其加标回收率为91%~106%,相对标准偏差(RSD)为0.0%~3.1%,绘制质量控制图结果满意。该方法可快速准确地提供监测数据,是监控水体污染程度和评估应急处理措施的有效手段,适用于水中苯胺的环境应急监测和日常监测。