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The emulsification properties and emulsion stability of polyphenols on vegetable oils were investigated. Vegetable oil is always processed into foods existing as emulsions. In this study the author used edible oil-in-water emulsions stabilized by soya protein isolate (SPI) to investigate the differences...

The immobilization of lactase is a more attractive approach to overcome the disadvantage of the free lactase. In the presented work magnetic Fe304 fluid was synthesized by chemical coprecipitation and its surface was modified with sodium oleate. Then the liquid paraffin was used as dispersant and glutaraldehyde...

This study examines the governance of how external auditors (EAs) rely on internal audit function (IAF) from a new perspective. We use Signaling Theory embedded in a Throughput Model to trace the sub-processes of different stages of the reliance decision. We consider the last revision made to the International...

Automotive industry in the Czech Republic is important and highly monitored. The reason for this is mainly the fact that the automotive industry contributes significantly to the formation of GDP, according to Ministry of Industry and Trade (MIT, 2015) 15% long-term profit is made in the automotive sector....

This paper reviews the possibility of using the methods of formal logic in the professional judgements taken by accountants, and in accounting regulations as a special type of professional judgements made on behalf of the entire accounting community. It contemplates the possibility and the process of...

The main purpose of this paper is to evaluate and compare a financial performance of Czech sugar refineries within a period 2010-2013. Due to the availability of financial statements for the requested periods were analysed following public limited companies - Cukrovar Vrb tky, Tereos TTD, Litovelsk ...

This study addresses the case of Toshiba's fraudulent accounting in 2015 and examines its implications for setting accounting standards while considering the linkage between theory and practice. If this case is not an isolated case, then what is the problem with the existing accounting standards? The...

Accounting addressed to support the management has been developed in enterprises in Poland on a wider scale since the 1990s, i.e. since the restoration of the market-based economic system after a half-a-century break. The paper aims to identify the perception of the nature and scope of management accounting...

External auditors' ability to detect profit manipulations in the financial statements is limited. Non conformity with Benford's law gives indication of the risk that a data set contains fraud, but it does not give information which items are manipulated. Knowing profit and other financial targets set...

The issue of fraud is topical in every country and for every type of organization, regardless of the continent or the part of the world. Getting involved into a fraud scandal, the future reputation becomes doubtful from the potential investors' and customers' point of view. Many authors have discussed...

This paper investigates if accounting evolved as a result of the interaction of special economic, cultural and political institutions which prevailed in Medieval Italy. A two-step approach is implemented by the Historical and Comparative Institutional Analysis. First we investigate the features of above...

It is known that the financial statements are the subject of falsification. Risk assessment of possible falsification is a complex and urgent problem, which concerns a large number of scientific studies that use in modeling a variety of information contained in the financial statements. This paper presents...

Fuzhou City in Jiangxi Province boasts rich tourist resources of ancient villages and towns of high level and in large number, but such an advantage is yet to be transferred into the advantage in tourist economy. Starting with analyzing the features of tourist resources of ancient villages and towns...

Based on the data of inbound tourism in Fujian from 2006 to 2015, we analyze the preference scale of the inbound tourist market in Fujian. The research results show that the most important inbound tourist market in Fujian is the United States, Singapore and Malaysia, the difference of the preference...

Under the background of OBOR strategic, commodities futures market of China meet new opportunity. It benefits the internationalization of China's futures market and enhances the commodity pricing power that we can management the market risk. By taking the typical industrial and agricultural commodities...

Microwave can promote the chemical reaction, which has great influence on the chemical reaction process. It has been widely concerned by its unique advantages. Microwave technology can be used in organic synthesis, material synthesis, sample analysis, waste water treatment and other fields, the technology...

This paper analyzes the problems existing in promotion of integrative development of Nanchang-Fuzhou based on the advantage conditions of exploring tourism integration of Nanchang- Fuzhou and proposes countermeasures for integrative development of Nanchang-Fuzhou.

With the deepening of China's reform and opening up and the continuous improvement of people's living standard, people more and more high to the requirement of education. According to China's medium and long-term education development request, under the background of new situation and new application...

Culture is the soul of tourism. As a famous "hometown of gifted scholars", Fuzhou has cultivated a galaxy of eminent persons in history and abundant cultural tourism resources. It can make people rich and protect the ecology to build the cultural tourism industry into a pillar industry of Fuzhou. On...

The concrete expanded-plate pile (the CEP pile) has special construction of the pile body, which makes the pile have higher bearing capacity by addition of bearing extruded-expanded-plate. By research it is shown that there are many factors to affect the bearing capacity of the single pile of the CEP...

Buton Rock Asphalt, as a natural asphalt modifier, can be easily dissolved in matrix bitumen, which improves high temperature performance water stability performance and anti-aging performance of asphalt mixture greatly, and lead to the simple production process and easy promotion. However dry mixing...

Based on the background of a double line shield tunnel in Shenyang metro, the construction process of double line shield is simulated by using the finite element analysis software of GTS Midas. The change course of ground surface settlement during construction and the influence of the physical and mechanical...

As to the publishing of "13th Five-Year" Environmental Planning whose core is improving the quality of the environment. So the deodorization of odor in urban sewage treatment plants has become an important part of their comprehensive upgrading and transformation in China. It can be seen that the technology...

For the cross sectional profile of axisymmetric body with curve, the numerical solution of elastodynamic equation is difficult in cylindrical coordinates. In order to realize the dynamic simulation of axisymmetric body with curve cross section, based on the Lax-Wendroff differential theory, a numerical...

Some problems including complex calculation methods and parameter calibration difficulties exist in the current corrected calculation of the sediment discharge. A new method based on the copula function was proposed in this paper to solve them. The results show that the proposed method can improve the...

In the face of ageing population and coordinated development strategy of the Beijing-Tianjin-Hebei region, Beijing-Tianjin-Hebei region endowment development of small town exists the following problems: endowment mode single, existing polarization between regions, low level of endowment services, inadequate...

Based on information sharing idea, BIM (Building Information Modeling) technology had been widely used in construction industry. Employment Guarantee for Migrant Workers is hot topic in Chinese construction industry. There were few articles focus on using BIM to solve the Employment Guarantee problem....

Urban water logging has caused loss of life, injuries of personnel, and economic loss in many large and medium sized cities in recent years. This paper, to provide more solutions for urban waterlogging prevention and control in China, takes Shijiazhuang as its research object; concludes the causes of...

In order to improve the efficiency of freight vehicle and cargo matching, a mathematical model was established, which describes target and the related constraints, and quantum evolutionary algorithm was proposed to solve this matching problem. In the experiment, improved quantum evolutionary algorithm...

With the rapid development of ultra-high voltage grid and interconnections of regional power network, it brings adverse influence on frequency control of the power system. The stability of power grid frequency mainly depends on primary frequency compensation (PFC) and automatic power generation control...

An Open-Source solution based on Pentaho is described in this paper for constructing railway passenger transport marketing assistant decision system as alternative of commercial software, solving the problem of being lack of user custom properties, which will save project costs, and has good expansibility.Furthermore,...

.In this article, we introduced the classification and prediction algorithm of data mining into aircraft engine fault diagnosis, then analysis and compare the Random Forest algorithm and Neural Network algorithm.The simulation of these algorithms and experimental results show that the two methods have...

Recent year, school of economics and management or school of business in many universities discuss in-depth about the necessity and importance of setting up finance courses. Especially for non-economics majors in school of economics and management or school of business, whether finance courses should...

At the end of the nineteenth century comes a generation of Naturalism writers whose ideas and consciousness focus on the workings of the universe and the society's disorders, and they also like to have the harsher insight into the reality, especially the distinctive rebelling traits on Sister Carrie...

With the progress of The Times, thought the increasing numbers of colleges and universities attach great importance to the cultivation of talents, the essential issue of many colleges and universities is how to orientedly cultivate practical personnel according to the social requisition. This is also...

MCU application capability is an important skill that applied undergraduate of electronic information college students must master. This paper explores the feasibility and effectiveness of "3T"mode for the cultivation of applied talents, with application-oriented personnel training as the goal and effective...

Cultural differences are reflected in various places, such as in cartoon movies. Study on cultural differences may help to learn from the other cultures and to promote and spread the national cultures and values. In the paper, the author mainly analyzes differences between American and Chinese cartoon...

Using the methods of text analysis, interview and logic analysis, it made a reflection on the club teaching model of public physical education in Yan'an University. The results show that adopting club teaching model in public physical education was in line with the trend of teaching reform and development,...

General education is an important part of higher education in China. General education affects the free comprehensive development of college students. This paper expounds the necessity of the purpose of general education and its implementation. This paper puts forward a teaching method based on the lecture...

In the current social economic development circumstances, people's daily production and life are increasingly dependent on energy resources. However, because coal, oil and so on are non-renewable resources in real life, in this case, In order to ensure that China can achieve long-term development, we...

214 vocational collage students of Tianjin Sino-German Vocational Technical College are surveyed to explore students' English learning strategy and the relationship between learning achievement and English learning strategy. The results showed that memory strategy, form practice strategy and cognitive...

This study used a subtitle corpus of American TV drama House of Cards SeasonI, Season and Season to investigate the utilization of discourse marker so and explore the characteristics of facial expressions' changes and the effects of social elements and personal emotions for text cohesion of the discourse...

The ownership structure is the basis of the development of companies, and performance measurement is critical for company to improve incomes. This study has empirically examined the relationship between the ownership structure and firm performance using a balanced panel of listed logistics companies...

The development of vocational colleges in our country is in the critical period from large-scale to characteristic and connotation construction.The paper compares the higher vocational education system of Germany and the other countries, such as the mode of talent training mode, course mode, education...

Rapid development of the Internet has brought huge changes to commercial modes, lifestyles and social organizations, and also raised new questions for design practices. Traditional design subjects can hardly meet demands of increasingly extensive application fields, nor can they effectively explain new...

O. Henry was a well-known American writer in the world literature history. His writing is vivid and he is good at using irony, paronomasia, metaphor, metonymy and exaggeration to make the story full of fun. He is a master of surprising endings, and he usually design story plots dramatically, and makes...

Wang Anshi enjoys worldwide reputation and Fuzhou City is his hometown. Fuzhou should rely on the cultural brand of Wang Anshi and integrate tourist resources in Fuzhou to establish itself into a cultural tourism area of Wang Anshi's hometown, thus transferring the advantage of cultural tourism into...

As a native son of America, Bigger is a natural product of American society. He does not know where he belongs to, and how to find his way out of his bewilderment. He is a marginal man, and lives between white and black. During his life, Bigger experiences social and cultural destruction of manhood and...

Based on classic theories of soil compression and metallic jet penetration, this paper built a dynamic model of metallic jet penetration into soil, and verified its rationality through tests. The paper applied this model to the theoretical analysis of the process of metallic jet penetration into soil,...

In order to study the effect of high energy shot peening on electrochemical corrosion resistance of WE43 magnesium alloy, the electrochemical corrosion behavior in 3.5% NaCl solution of WE43 magnesium alloy with different processing duration was investigated. Its cross-sectional microstructure, surface...