72 resultados para Activity Based Costing


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为了提高铜板带成本管理的效率和准确性,提出了基于作业成本法的铜板带成本管理系统。文章首先分析了铜板带生产的工艺流程和组织结构,根据作业成本法的相关理论,建立了铜板带生产的作业中心,并进行资源分类、资源分配和成本核算。在此基础上构建了基于Web的,与ERP/MES集成的成本管理系统。该系统通过在某铜板带厂的实际应用,证明了其可行性和有效性。

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A beta-carboline compound, flazin isolated from Suillus granulatus has been shown weak anti-HIV-1 activity. Based on the structure of flazin, flazinamide [1-(5'-hydromethyl-2'-furyl)-beta-carboline-3-carboxamide] was synthesized and its anti-HIV activitie

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Exposure to indoor air pollution (IAP) from the combustion of biomass fuels is an important cause of morbidity and mortality in developing countries. In the work discussed in this paper we evaluated the endocrine activity of soot particles from biomass fuels by using yeast bioassay. These pollutants could have beta-galactosidase activity with a relative potency (RP) about 10(-7)-10(-9) that of estradiol. Soot particles from wood and straw combustion only partially induced beta-galactosidase activity whereas others produced fully inductive activity in the yeast assay system. These pollutants did not have estrogen antagonist and progesterone agonist activity within the defined concentration range. However, these pollutants require 2-4 orders of magnitude higher IC50 to inhibit the activity of progesterone in a similar dose-response manner to mifepristone. We therefore propose that the endocrine activity of some environmental pollutants may be because of inhibition of the progesterone receptor (hPR). GC-MS results showed that substituted polycyclic aromatic hydrocarbon (PAH) compounds, substituted phenolic compounds and derivatives, aromatic carbonyl compounds, and phytosteroids in these soot particles may be mimicking endogenous hormones.

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An enzyme responsive nanoparticle system that uses a DNA-gold nanoparticle (AuNP) assembly as the substrate has been developed for the simple, sensitive, and universal monitoring of restriction endonucleases in real time. This new assay takes advantage of the palindromic recognition sequence of the restriction nucleases and the unique optical properties of AuNPs and is simpler than the procedure previously described by by Xu et al. (Angew. Chem. Int. Ed. Engl. 2007, 46, 3468-3470). Because it involves only one type of ssDNA modified AuNPs, this assay can be directed toward most of the endonucleases by simply changing the recognition sequence found within the linker DNA. In addition, the endonuclease activity could be quantitatively analyzed by the value of the reciprocal of hydrolysis half time (t(1/2)(-1). Furthermore, our new design could also be applied to the assay of methyltransferase activity since the methylation of DNA inhibits its cleavage by the corresponding restriction endonuclease, and thus, this new methodology can be easily adapted to high-throughput screening of methyltransferase inhibitors.

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A fluorescent quantitative PCR (FQ-PCR) assay utilizing SYBR green I dye is described for quantitation of white spot syndrome virus (WSSV) particles isolated from infected crayfish, Cambarus clarkii. For this assay, a primer set was designed which amplifies, with high efficiency and specificity, a 129 bp target sequence within ORF167 of the WSSV genome. Conveniently, WSSV particles can be added into the FQ-PCR assay with a simple and convenient method to release its DNA. To establish the basis for an in vitro neutralization test, primary cultures of shrimp cells were challenged with WSSV that had been incubated with a polyclonal anti-WSSV serum or with control proteins. The number of WSSV particles released from the cells after these treatments were assayed by FQ-PCR. This test may serve as a method to screen monoclonal antibody pools or recombinant antibody pools for neutralizing activity prior to in vivo animal experiments. (c) 2007 Elsevier B.V. All rights reserved.

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Background: U19/EAF2 is a potential tumor suppressor exhibiting frequent down-regulation and allelic loss in advanced human prostate cancer specimens. U 19/EAF2 has also been identified as ELL-associated factor 2 (EAF2) based on its binding to ELL, a fusion partner of MLL in acute myeloid leukemia. U19/EAF2 is a putative transcription factor with a transactivation domain and capability of sequence-specific DNA binding. Methods: Yeast-two-hybrid-screening was used to identify U19/EAF2-binding partners. Co-immunoprecipitation and mammalian 1-hybrid assay were used to characterize a U19/EAF2-binding partner. Results: FB1, an E2A fusion partner in childhood leukemia, was identified as a binding-partner of U19/EAF2. FB1 also binds to EAF1, the only homologue of U19/EAF2. FB1 also interacts and co-localizes with ELL in the nucleus. Interestingly, FB1 inhibited the transcriptional activity of U19/EAF2 but not EAF1. Conclusions: FB1 is an important binding partner and a functional regulator of U19/EAF2, EAF1, and/or ELL. (c) 2007 Elsevier Ireland Ltd. All rights reserved.

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We study the Aharonov-Bohm effect in the optical phenomena of single-wall carbon nanotubes (SWCN) and also their chirality dependence. Especially, we consider the natural optical activity as a proper observable and derive its general expression based on a comprehensive symmetry analysis, which reveals the interplay between the enclosed magnetic flux and the tubule chirality for arbitrary chiral SWCN. A quantitative result for this optical property is given by a gauge invariant tight-binding approximation calculation to stimulate experimental measurements.

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Two types of SiO2 with different mesopore size and HZSM-5 zeolite were used to prepare hybrid supported cobalt-based catalysts. The textual and structural properties of the catalysts were studied using N-2 physisorption, X-ray diffraction (XRD), and H-2 temperature-programmed reduction (TPR) techniques. Fischer-Tropsch synthesis (FTS) performances of the catalysts were carried out in a fixed-bed reactor. The combination effects of the meso- and micropores of the supports as well as the interaction between supports and cobalt particles on FTS activity are discussed. The results indicate that the catalyst supported on the tailor-made SiO2 and HZSM-5 hybrid maintained both meso- and micropore pores during the preparation process without HZSM-5 particles agglomerating. The mesopores provided quick mass transfer channels, while the micropores contributed to high metal dispersion and accelerated hydrocracking/hydroisomerization reaction rate. High CO conversion of 83.9% and selectivity to gasoline-range hydrocarbons (C-5-C-12) of 55%, including more than 10% isoparaffins, were achieved simultaneously on this type of catalyst.

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A flow injection system for the determination of organophosphate and carbamate pesticides is described. A sensitive fluorescence probe was synthesized and used as the pH indicator to detect the inhibition of the enzyme acetylcholinesterase (ACNE). The percentage inhibition of enzyme activity is correlated to the pesticide concentration. Several parameters influencing the performance of the system are discussed. The detection limits of 3.5, 50, 12 and 25 mug/l for carbofuran, carbaryl, paraoxon and dichlorvos, in pure water, respectively were achieved with an incubation time of 10 min. A complete cycle of analysis, including incubation time, took 14 min. The detection system has been applied to the determination of carbofuran in spiked vegetable juices (Chinese cabbage and cole), achieving recovery values between 93.2 and 107% for Chinese cabbage juice and 108 and 118% for cole juice at the different concentration levels assayed. (C) 2004 Elsevier B.V. All rights reserved.

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In the present work, the cross-over rates of methanol and ethanol, respectively, through Nafion(R)-115 membranes at different temperatures and different concentrations have been measured and compared. The changes of Nafion(R)-115 membrane porosity in the presence of methanol or ethanol aqueous solutions were also determined by weighing vacuum-dried and alcohol solution-equilibrated membranes. The techniques of anode polarization and adsorption stripping voltarnmetry were applied to compare the electrochemical activity and adsorption ability, respectively. To investigate the consequences of methanol and ethanol permeation from the anode to the cathode on the performance of direct alcohol fuel cells (DAFCs), single DAFC tests, with methanol or ethanol as the fuel, have been carried out and the corresponding anode and cathode polarizations versus dynamic hydrogen electrode (DHE) were also performed. The effect of alcohol concentration on the performance of PtRu/C anode-based DAFCs was investigated.

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In the present work, several carbon supported PtSn and PtSnRu catalysts were prepared with different atomic ratios and tested in direct ethanol fuel cells (DEFC) operated at lower temperature (T=90 degreesC). XRD and TEM results indicate that all of these catalysts consist of uniform nano-sized particles of narrow distribution and the average particle sizes are always less than 3.0 nm. As the content of Sn increases, the Pt lattice parameter becomes longer. Single direct ethanol fuel cell tests were used to evaluate the performance of carbon supported PtSn catalysts for ethanol electro-oxidation. It was found that the addition of Sn can enhance the activity towards ethanol electro-oxidation. It is also found that a single DEFC of Pt/Sn atomic ratioless than or equal to2, "Pt1Sn1/C, Pt3Sn2/C, and Pt2Sn1/C" shows better performance than those with Pt3Sn1/C and Pt4Sn1/C. But even adopting the least active PtSn catalyst, Pt4Sn1/C, the DEFC also exhibits higher performance than that with the commercial Pt1Ru1/C, which is dominatingly used in PEMFC at present as anode catalyst for both methanol electro-oxidation and CO-tolerance. At 90 degreesC, the DEFC exhibits the best performance when Pt2Sn1/C is adopted as anode catalysts. This distinct difference in DEFC performance between the catalysts examined here is attributed to the so-called bifunctional mechanism and to the electronic interaction between Pt and Sn. It is thought that -OHads, Surface Pt active sites and the ohmic effect of PtSn/C catalyst determines the electro-oxidation activity of PtSn catalysts with different Pt/Sn ratios. (C) 2004 Elsevier B.V. All rights reserved.