A TOPSIS evaluation index system of entropy weight of enterprise internal control quality based on fuzzy matter-element model was established to master the enterprise internal control quality comprehensively and analyze its influences on enterprise innovation performance accurately. Firstly, a composite fuzzy matter-element model was established based on the fuzzy matter-element theory. Secondly, weights of evaluation indexes were determined by the entropy weight method. Thirdly, the concept of relative closeness was developed by comparison with positive and negative ideal indexes. Finally, the internal control quality levels of 781 listed companies in Chin were measured by TOPSIS method. Results show that: weights of five level-1 indexes for enterprise internal control quality evaluation are different. Specifically, weights of Law & Regulation, Operation and Strategy are higher than those of Financial Statements and Assets Safety. In the level-2 index system, weights of “major litigation and arbitration cases”, “turnover of total assets” and “Tobin’s Q” occupy 66% of total weights. Listed companies which occupy the top10 position in term of internal control quality mainly belong to industries requiring strict monitoring and control over safety production. Enterprise internal control quality differs significantly among different industries. Research conclusions can provide methods and practical references to evaluate internal control quality of Chinese enterprises.
An investigation was conducted into the impacts of hydroxypropyl glutinous rice starch (HPGRS) and lactate-esterified glutinous rice starch (LAEGRS) on a dilute solution and gel properties of wheat starch (WS) at different proportions (0%, 1%, 3%, 5%, and 10%). The results of dilute solution viscosity showed that hydroxypropyl treatment of glutinous rice starch (GRS) could promote the extension of GRS chains, while lactate esterification led to the hydrophobic association of GRS chains, and the starch chains curled inward. Different HPGRS: WS and LAEGRS: WS ratios, β > 0 and ∆b > 0, showed HPGRS and LAEGRS produced attractive forces with WS and formed a uniform gel structure. Compared with WS gel, HPGRS, and LAEGRS could effectively delay the short-term aging of WS gels, and LAEGRS had a more significant effect. HPGRS increased the pasting viscosity, viscoelasticity, and springiness of WS gels, reduced the free water content, and established a tighter gel network structure, while LAEGRS had an opposite trend on WS. In conclusion, HPGRS was suitable for WS-based foods with stable gel network structure and high water retention requirements, and LAEGRS was suitable for WS-based foods with low viscosity and loose gel structure.
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