谈企业会计职业道德

随着我国经济的快速发展,中国的会计行业必须在发展的过程中接受社会各界更为严格的监督。所以,在激烈的国际化竞争中,就需要大力发展社会主义市场经济,提倡会计诚信和会计职业道德的建设就显得尤为重要。而企业会计职业道德是指企业会计员的职业品质,职业作风,职业纪律,和职业责任的综合体。这是企业会计人员应当具备的基本标准,以下根据企业会计职业道德方面进行深入探讨。     

压力容器检验中渗透检测的选择

随着科学技术的进步,渗透检测的应用越来越广泛,成为一种不可或缺的检测技术。渗透检测同其他无损检测方法一样,也是在不损坏被检对象的使用性能的前提下,以物理、化学、材料科学及工程学理论为基础,对各种工程材料、零部件和产品进行有效的检验,借以评价它们的完整性、连续性及安全可靠性。     

水平衡测试在节水型工业建设中的应用

水平衡测试是加强企业对水进行科学管理的行之有效的方法,是搞好节水工作的基础。水平衡测试技术在青海黎明化工有限公司应用后,该企业节水效益明显,值得在全厂和全县范围内推广应用。     

On Conformity Testing and the Use of two Stage Procedures

Conformity testing is a systematic examination of the extent to which an entity conforms to specified requirements. Such testing is performed in industry as well as in regulatory agencies in a variety of fields. In this paper we discuss conformity testing under measurement or sampling uncertainty. Although the situation has many analogies to statistical testing of a hypothesis concerning the unknown value of the measurand there are no generally accepted rules for handling measurement uncertainty when testing for conformity. Usually the objective of a test for conformity is to provide assurance of conformity. We therefore suggest that an appropriate statistical test for conformity should be devised such that there is only a small probability of declaring conformity when in fact the entity does not conform. An operational way of formulating this principle is to require that whenever an entity has been declared to be conforming, it should not be possible to alter that declaration, even if the entity was investigated with better (more precise) measuring instruments, or measurement procedures. Some industries and agencies designate specification limits under consideration of the measurement uncertainty. This practice is not invariant under changes of measurement procedure. We therefore suggest that conformity testing should be based upon a comparison of a confidence interval for the value of the measurand with some limiting values that have been designated without regard to the measurement uncertainty. Such a procedure is in line with the recently established practice of reporting measurement uncertainty as “an interval of values that could reasonably be attributed to the measurand”. The price to be paid for a reliable assurance of conformity is a relatively large risk that the procedure will fail to establish conformity for entities that only marginally conform. We suggest a two‐stage procedure that may improve this situation and provide a better discriminatory ability. In an example we illustrate the determination of the power function of such a two‐stage procedure.     

浅谈高职院校射线检测实训的辐射防护

高职院校开设《射线检测实训》主要是进行对无损检测技术中对材料内部的不连续性进行的射线穿透照相法。对于学生在射线检测实训时必须要考虑射线防护问题,本文通过对实训时间安排和实训室屏蔽层厚度上讨论关于安全开展《射线检测实训》需要再注意哪些方面。     

定位精度的一种测试补偿方法

定位精度是机床的基本精度之一。文章阐述了利用高精度的激光干涉仪测试机床在装配过程中的定位精度,并把定位误差补入数控系统,可以有效地提高机床的精度,使定位精度达5 m。在确定机床定位精度的过程中,对温度条件在一定程度上对定位精度的影响不能忽略,可以通过激光干涉仪测试定位精度并补入数控系统,补偿后的机床定位精度可以达到6μm。     

基于市场经济的诚信机制的构建路径探析

诚信的本质是一种诚实守信的道德观。市场经济的自发性和趋利性将导致非诚信行为产生,而市场运行的平等性又会促进诚信机制的完善。我国当前经济领域存在较严重的诚信缺失状况,其成因非常复杂,主要有体制不完善、政府职能缺位、信用管理制度和法律不健全、失信惩罚力度小等。必须通过建立有效的博弈规则,提高市场组织化程度,加强公民道德修养,强化法制建设等路径构建起有效的社会主义市场经济诚信机制。     

乘用车GDI发动机电子装备振动试验方法的标准化

文章介绍了在乘用车缸内直喷(Gasoline Direct Injection)汽油发动机(以下简称GDI发动机)上装用的电子装备振动环境试验标准化过程和要点。列举了装用在燃油供给、进气、排气等系统中的受试样品(DUT)在试验中可能产生影响的因素。供实验室在设计试验和产品标准制修订时参考。     

Employee attitudes toward drug testing: Effects of individual characteristics and employment setting

Testing for the presence of drug continues to gain popularity as a method for controlling drug use in the workplace. It is important that employers understand how potential applicants and current employees will react to the various types and purposes of drug testing. Employees (n = 529) were interviewed to investigate the role of attitudes toward drugs and work setting characteristics in explaining acceptance or rejection of drug testing. Individuals believing users should be held responsible for becoming dependent on cocaine, who felt the primary cause of cocaine addiction was weak moral character, and those who felt cocaine users should be treated as criminals were more supportive of drug screening and the testing of current employees.     

对高等数学课教考分离的研究

教考分离是提高教学质量的重要举措,这是毋庸置疑的。但在具体执行过程中,也会出现这样或那样的问题,本文通过"序、教、学、考、评、议"六个方面来研讨这些问题,想必有助于今后的教考分离工作。     

浅议高校公共基础课程考试制度

近年来,教考分离制度作为高校考试工作改革,得到广泛实施。本文分析卷面考试两种制度的优势,阐述了教考分离制度更有利于实现高校考试功能,也指出弊端和实施注意点,对当前教考分离工作的实施具有一定的借鉴作用。     

A strategic predictive distribution for tests of probabilistic calibration

Forecasts of probability distributions are needed to support decision making in many applications. The accuracy of predictive distributions should be evaluated by maximising sharpness subject to calibration. Sharpness relates to the concentration of the predictive distributions, while calibration concerns their statistical consistency with the data. This paper focuses on calibration testing. It is important that a calibration test cannot be gamed by forecasts that have been strategically designed to pass the test. The widely used tests of probabilistic calibration for predictive distributions are based on the probability integral transform. Drawing on previous results for quantile prediction, we show that strategic distributional forecasting is a concern for these tests. To address this, we provide a simple extension of one of the tests. We illustrate ideas using simulated data.     

浅析混凝土检测方法

混凝土产生历史悠久、应用广泛,而且随着现代建筑行业的飞速发展,混凝土体现出的耐用性、广泛性和经济性是其他材料无法比拟的,因此混凝土成为一种重要的工程材料。由于其突出的优越性,在被广泛使用的同时,人们对它的安全性、强度提出了更高的要求,随之发展了多种混凝土的强度监测方法,比如说无损检测法包括:回弹法和超声法等;还有半破损法包括:钻芯法、拔出法和射钉法等;另外就是一些综合类的方法,它集成了上述的几种方法,具有更大的优越性和先进性。     

综合传热系数K值试验装置的研制与应用

综合传热系数K值是隔热箱体设计的重要参数,研制能快速自动检测K值的试验装置可准确掌握箱体的隔热性能,大大提高产品的开发效率。文章重点介绍了K值快速试验装置的系统设计方案、测试原理和应用实例。经验证,其运行稳定可靠,试验结果准确,使用效果良好,具有较强的实用价值。     

半导体器件早期失效筛选方法

为了获得更高的产品质量和可靠性,降低产品早期失效率,老化筛选一直是半导体生产测试的常规流程。但是器件老化非常耗时,而且会带来高昂的成本。论文讨论在何种条件下可以减少和取消器件老化,并提出了既能保证可靠性又能经济地筛选早期失效的有效方法——高电压应力和IDDQ测试方法。     

煤质化验中发热量与灰发分的测定

在对煤质灰发分和发热量进行测定时,其试验结果是否准确,会直接影响到企业和用户的自身利益。本文主要根据实际出发,介绍了煤质化验过程中仪器设备的发热量测定、灰发分测定以及称样方法等。     

Canadian and American Reactions to Drug and Alcohol Testing Programs in the Workplace

We investigated U.S. and Canadian reactions to workplace drug and alcohol testing programs. Canadian truck drivers (n = 183) deemed drug and alcohol testing policies less fair, and were less accepting of these policies, than their American counterparts (n = 153). We also compared the perspectives of recipients versus third-party observers with regard to their reactions to a drug testing program. Unlike the pattern observed among American observers, the responses by Canadian observers were highly similar to those of the recipients. Canadian observers were more inclined to file a formal protest regarding the implementation of a drug and alcohol testing program than were U.S. observers. The results also showed that procedural and interactional justice principles contributed to the program's fairness, acceptance, and lower levels of protest intentions in both Canada and the United States. We propose that scholars and practitioners can gain a better understanding of multinational reactions to drug and alcohol testing by considering not only cultural but also historical, social, political, and other environmental factors that can shape reactions to personnel practices.     

浅谈白盒测试之基本路径测试方法研究

本文分析了白盒测试中基本路径测试方法的相关概念，阐述了利用基本路径测试方法设计测试用例的过程，最后通过实例说明基本路径测试方法的使用。     

CMM软件测试H模型研究

本文对当前的测试模型、CMM（Capability Maturity Model,能力成熟度模型）与工作流技术进行了研究和分析,提出了在CMM软件开发过程中,采用改进型H过程模型进行软件测试,该模型能很好地解决CMM测试管理环境中的测试流程定义、解释执行和监控等相关问题,在测试过程中始终贯穿着敏捷思想,对中小型软件开发的测试有着很好的适用性。     

氨制冷系统试压试漏问题分析及对策研究

大型制冷车间,特别是氨制冷系统,安全和稳定运行是第一要务。氨属有毒有害物质,对系统气密性要求很高,系统管路、焊缝和阀门的试压试漏必须达到验收规范标准,制冷系统方准投入使用。氨制冷车间要求严格按照《氨制冷系统安装工程施工及验收规范》进行冻结制冷车间的施工安装及验收,严格遵守《螺杆式双级压缩机操作规程》,实现安全生产。