会计电算化系统条件下的内部控制

会计电算化就是把以电子计算机为代表的现代化数据处理工具和以信息论、系统论、控制论、数据库以及计算机网络等新兴理论和技术应用于会计核算和财务管理工作中,以提高财会管理水平和经济效益,进而实现会计工作的现代化。内部控制制度是单位为提高会计信息质量,保护资产的安全完整,确保有关法律法规和规章制度的贯彻执行而制定和实施的一系列控制方法、措施和程序。内部控制制度作为企业实现其经营管理目标完成受托责任的一种手段,在企业内部管理监控系统中起着举足轻重的作用。随着电子计算机和网络技术的发展和应用,会计电算化会更加广泛应用于内部控制中,这不仅会使会计工作工具发生改变,而且还会引起会计工作程序和会计工作方法的变革,这些变革无疑给企业带来了巨大的效益,但同时也给企业带来了新的问题和挑战,因此构建会计电算化系统条件下的内部控制制度模式对我们来说就显得尤为重要,只有不断地去完善它企业才能够安全、有序的运行下去。     

Martian shock and magnetic pile-up boundary positions and shapes determined from the Phobos 2 and Mars Global Surveyor data sets

A great many Martian bow shock and magnetic pile-up boundary crossings have been identified in the Phobos 2 and Mars Global Surveyor, MGS, data. From these observations the positions and shapes of the bow shock and magnetic pile-up boundary, MPB, have been derived and modelled, using curve-fitting techniques. The models thus derived separately from the Phobos 2 and MGS data sets do not differ drastically, despite the different time and space data coverages. The purpose of the paper is therefore to show the results obtained from the mixing of the Phobos 2 and MGS data bases and to compare the derived bow shock and MPB models with the ones obtained previously. The underlying objective was to see whether it was possible to determine improved bow shock and MPB models or not. The answer is definitely yes, and particularly for the MPB, thanks to the complementary nature of the observations. The boundaries crossed close to the subsolar direction or mostly far downstream by Phobos 2 indeed allow a better coverage of the Martian space environment to be considered. Nevertheless, in order to reduce the domination of the overabundant MGS data set and/or the crossings that are close to Mars (x>−4 R_M, i.e. x>−13 562 km) weighting factors have been introduced.     

Invariant shape solutions of the spinning three craft Coulomb tether problem

In this paper we study shape-preserving formations of three spacecraft, where the formation keeping forces arise from the electric charges deposed on each craft. Inspired by Lagrange’s 3-body problem, the general conditions that guarantee preservation of the geometric shape of the electrically charged formation are derived. While the classical collinear configuration is a solution to the problem, the equilateral triangle configuration is found to only occur with unbounded relative motion. The three collinear spacecraft problem is analyzed and the possible solutions are categorized based on the spacecraft mass–charge ratio. Precise statements on the number of solutions associated with each category are provided. Finally, a methodology is proposed to study boundedness of the collinear solution that is inspired by past understanding and results for the 3-body problem. Given the initial position and the velocity vectors of each craft along with the charges, analytical solutions are provided describing the resulting relative motion.     

一种基于三维形貌的深空星体表面撞击坑自动提取方法

类地深空星体表面撞击坑的自动提取对着陆区选择、自主导航、星体演变研究具有重要意义。以三维形貌数据为基础,提出了一种基于等值线关系分析与形态学精确拟合的深空星体表面撞击坑自动提取方法。首先,从三维形貌数据中提取并保留满足圆度约束的等高线;其次,依据撞击坑的空间形态特征,分析这些等高线之间的相互关系,以初步确定撞击坑的位置;最后,应用形态学分析方法精确确定它们的边缘和位置信息。以月球月海带区域和火星水手峡谷东部区域的DEM数据进行实验,结果表明该方法与传统的撞击坑提取方法相比,具有更高的正确率、稳定性和实时性。     

Windows7XP模式下的ArcGIS应用开发

利用Windows7XP模式虚拟机技术,开发了武钢总图信息管理系统,实现了ArcGIS应用系统软件开发测试和运行兼容问题的低成本解决方案。     

Potential of superelastic Cu–Al–Mn alloy bars for seismic applications

We present the results of the quasi‐static cyclic tensile tests of Cu–Al–Mn shape memory alloy (SMA) bars of 4 and 8 mm diameters to examine their superelasticity and other mechanical properties closely related to seismic applications. The present Cu–Al–Mn SMA bars have achieved the recovery strains of over 8% and the fracture strains of over 17%. Low‐cycle fatigue was observed in neither of the bars. The mechanical properties obtained from the test, along with the lower material cost and higher machinability than Ni–Ti SMAs, demonstrate the high potential of the present Cu–Al–Mn SMA bars to be used in seismic applications. Copyright © 2010 John Wiley & Sons, Ltd.     

Modeling profile shape evolution for accreting tidal flats composed of mud and sand: A case study of the central Jiangsu coast, China

The evolution of the shore-normal profile shape of accreting tidal flats is controlled mainly by tidally induced mud and sand transport. To understand the evolution processes, a model is developed to simulate the tidal flat profile changes in response to spring-neap tidal cycles. The model treats both sand and mud transport patterns over the tidal flats and adopts an algorithm to deal with the areas near the high water (HW) level on springs. The model is applied to an accreting tidal flat on the central Jiangsu coast, to investigate the relationship between the equilibrium profile shape of the tidal flat and the various influencing factors (e.g. initial profile shape of tidal flat, tidal range and sediment supply). Based on the modeling results the following conclusions are derived: (1) the accreting tidal flat tends to be convex in profile shape when it reaches an equilibrium state; (2) sediment supply is a key factor affecting the width and accretion-erosion status of the tidal flat; (3) filling the area close to high water (HW) on spring tides is essential for reproducing the shape evolution and the morphodynamic behavior of tidal flats; (4) after an equilibrium shape is formed, a tidal flat with abundant sediment supply can steadily prograde to seaward, at the same time maintaining the equilibrium shape; and (5) the modeled width and the slope of the tidal flat are consistent with those of the central Jiangsu coast when the parameters adopted in the model are appropriate for the local conditions.     

Particle Shapes in the Drinking Water Filtration Process

Depth filtration is still one of the most important water treatment processes. It remains difficult to model mathematically because of the complexity of the process and the impact of numerous suspension parameters. The shape of the grains and suspension particles or flocs are among these parameters. The results of theoretical calculations suggest their visible impact on filtration. The shape of the media grain is relatively easy to measure. The shapes of the flocs or suspension particles, which are commonly not perfectly spherical, are much more difficult to predict. However, a few apparatuses developed lasting recent years make this possible. The FPIA 3000, manufactured by Malvern Instruments, uses flow particle image analysis method to measure 26 shape parameters of the suspension particles. Experimental measurement of suspension particle shape after flocculation and after depth filtration has allowed us to answer the question regarding the possible application of this measuring technique in water filtration technology. The experiments have also provided us with detailed information about the shape of flocs and suspension particles in filtered water. High number of particles characterized by circularity lower than 0.8 was detected in flocculated water inflowing to the filter. The particles remained in the outflow was characterized by visibly higher circularity than the particles inflowing to the filter. The results revealed much better removal of the particles characterized by lower circularity during filtration, whereas relation between convexity of the particles and their removal efficiency was not so evident.     

皇甫川流域次洪水沙特征值变化特点

黄河流域径流量呈现锐减趋势,径流锐减突出表现在中游河口镇至龙门区间。以河龙区间皇甫川流域为典型支流,选择19542012年洪峰流量大于100m3/s的洪水共271场,分析了次洪水沙特征值的变化。得出如下结论:近些年洪水发生次数和年最大洪峰流量高值出现次数均有减少趋势;次洪洪量和次洪沙量基本呈现逐年代减少的趋势,沙量减少幅度远大于洪量的减幅;涨洪历时比较短,峰型普遍偏尖瘦;洪峰流量大的洪水的基流量占洪量的百分比明显低于洪峰流量小的洪水对应的比值。     

近50年中国大陆冬季气温和区域环流的年代际变化研究

利用中国大陆468 个站点1960～2013 年逐日气温资料,本文首先对中国冬季气温的年代际变化特征进行分析。通过气候跃变检验分析发现,中国冬季气温在整体变暖的趋势上叠加有年代际波动,可划分为冷期、暖期和停滞期三个时期。本文对比三个时期的冬季大气环流发现,冷/停滞期（暖）期西风环流减弱（增强）而东亚大槽增强（浅薄）,槽后的辐合下沉增强（削弱）,西伯利亚高压增强（减弱）,这加强（削弱）了东亚冬季风,冷空气更多（少）侵入中国大陆地区,冬季气温偏低（高）。北半球环状模/北极涛动（Northern Hemisphere Annular Mode,NAM/Arctic Oscillation,AO）正是通过东亚冬季风系统对中国冬季气温,尤其是冬季最低气温有很强的年代际影响。太平洋年代际振荡（Pacific Decadal Oscillation,PDO）与中国冬季气温在年代际上也有很好的正相关关系。进一步将PDO 的年代际变化分量作为背景,分析NAM/AO 和厄尔尼诺—南方涛动（El Nino Southern Oscillation,ENSO）不同配置下的东亚冬季风环流场可以发现,两者的配置作用不仅影响着中国冬季气温一致变化型的年代际波动,而且也可以影响到冬季气温南北反相振荡型的变化,这从一个方面解释了1980 年代和1990年代北方变暖较强及最近十年北方降温趋势较为明显的原因。