谈战略管理会计的本质研究

战略管理会计(Strategic Management Accounting以下简称SMA)是对管理会计的发展,但目前人们对SMA还没有形成统一的认识,许多人虽然对其有所耳闻,但却缺乏一个清晰的理解.     

On the Deep Cement Mixing Pile's Application in the Coastal Water Conservancy Project

文章从沿海水利工程软地基处理中深层水泥搅拌桩的应用入手,结合工程实例,指出了当前水泥搅拌桩存在的问题及解决方法,并分析了其应用中干喷及湿喷的优缺点.     

DPSIR model-based evaluation index system for geographic national conditions

Establishing a reasonable evaluation index system is the basis and premise for the scientific evaluation of geographic national conditions. By analyzing the DPSIR model and its correlation and relation with the evaluation index system, the indexes for geographic national conditions were selected from the aspects of resources, ecology, environment, economy, society, etc to build an evaluation index system for geographic national conditions that consists of three hierarchies: index, criterion, and target levels. Furthermore, the index system was analyzed in terms of index integrity, low overlapping of elements, non-existence of isolated indexes, hierarchy of index system, etc., for the purpose of demonstrating that the DPSIR model-based evaluation index system for geographic national conditions meets the principles of index system establishment.     

含沙稠油过滤孔尺寸优化研究

为设计一种能最大限度地滤除沙砾而不影响抽油效率的过滤器,研究含沙稠油最佳滤孔半径.基于油膜凹度测定实验,确定油液团破裂角,依据实验数据建立稠油过滤器数学模型,通过模型计算,找出在一定压力和黏度下稠油可穿越的最小滤孔半径.     

微合金非调质40Mn2V钢管的变形抗力研究

采用Gleeble-1500 热模拟实验机对微合金非调质40Mn2V钢管的变形抗力进行了研究.结果表明,变形温度越高,变形速率越低,钢管变形抗力越小.变形抗力对数值lnσ随着温度升高和变形速率对数值lnε·的增大,分别呈线性减小和线性增大,且变形抗力与变形程度呈非线性关系.采用Matlab软件拟合出了微合金非调质40Mn2V钢管的变形抗力公式,其拟合度R为0.966 3.     

论功能翻译理论框架下的法律翻译质量评估

文章在功能翻译理论框架下剖析法律文本的语言特点和功能定位,通过对法律翻译标准的综述,提出功能是连接翻译理论与实践之间的关键因素,法律文本的功能实现与否亦应成为法律翻译质量的评估标准。为了充分保证法律翻译的质量,在功能翻译理论框架下构建一个质量评估体系势在必行。     

探讨水泥安定性的检测

水泥安定性的检测是水泥物理特性的基本指标试验,文章结合实际的工作经验探讨水泥安定性不合格的危害、检测方法以及注意事项.     

计算机分子模拟提高蛋白质热稳定性的研究

计算机分子模拟作为一种重要的研究手段在生物、医药、化学、材料、微电子等领域受到了广泛的关注.其不仅可以从分子水平研究系统的微观结构及其宏观性质,而且在某些极端条件下及实验设备非常昂贵时,能直接提供实验数据以供参考.文章以解淀粉芽孢杆菌核糖核酸酶Barnase为研究对象,研究其在高温下的结构特征和动力学行为,分析蛋白质体系内的相互作用,寻找提高该蛋白质热稳定性的因素.为研究提高蛋白质热稳定性提供了一种计算思路和方法,同时为设计新的能在高温下发挥作用的新型酶类提供理论依据.     

The impact of warrants introduction: Sign effect or magnitude effect?

The data of warrants underlying stocks was selected for the sample period from August, 2005 to December, 2009. These data the authors collected did not include the announcement date of reform of non-tradable underlying shares, and was available from Shanghai and Shenzhen stock exchanges. The event study method is employed to test the magnitude effect based on the Wild bootstrap, which is performed on the abnormal return, the cumulative abnormal return, and the standardized cumulative abnormal return. Empirical results show no evidence of magnitude effect but sign effect after warrants introduction. The authors argue that this phenomenon is caused by the migration of radical agents from stock market to warrant market.     

浅谈快开式隔膜压滤机的维护与保养

文章介绍了快开式高压隔膜压滤机常见故障、处理方法及在马兰矿选煤厂的应用改造情况,目的在于提高检修效率,保证设备的正常运转,为其他选煤厂的设备检修提供借鉴.