企业内部会计控制弱化及其对策

列举了企业内邵会计控制存在的内部会计系统控制机制不健全，监督、考核机制乏力，财务控制存在漏洞、公司企业治理结构不完善等目前企业内部会计控制现状及重点存在问题。提出了完善企业的内部会计控制环境．不相容职务必须分离，强化监督，督促实施，加强会计基础工作，完善会计电算化管理，规范业务处理程序等具体改进建议。     

Towards a direct collapse–load method of design for concrete frames subjected to severe ground motions

Most current methods of design for concrete structures under earthquake loads rely on highly idealized ‘equivalent’ static representations of the seismic loads and linear‐elastic methods of structural analysis. With the continuing development of non‐linear methods of dynamic analysis for the overload behaviour and collapse of complete concrete structures, a more direct and more accurate design procedure becomes possible which considers conditions at system collapse. This paper describes an evaluation procedure that uses non‐linear dynamic collapse–load analysis together with global safety coefficients. A back‐calibration procedure for evaluating the global safety coefficients is also described. The aim of this paper is to open up discussion of alternative methods of design with improved accuracy which are necessary to move towards a direct collapse–load method of design. Copyright © 2002 John Wiley & Sons, Ltd.     

Sectoral Shifts and Occupational Migration in the United States

This research is grounded in notions of differential economic restructuring across employment sectors and geographic space, as well as migration selectivity by occupation. A series of unconstrained competing‐destinations models were employed to analyze the response by workers in thirteen occupational categories to sectoral employment change, average wages, and distance. As was hypothesized, workers in occupations that require high levels of education and skills are more responsive, in terms of migration, to economic opportunities in alternative labor‐market areas. However, the results do not support the hypothesis that highly educated and skilled workers migrate longer distances. Further investigation suggests that opportunities for highly educated and skilled workers may be clustering in relatively few areas that are in relatively close proximity.     

抗拔桩设计方法

当地下水位较高时,地下车库等附属建筑物不得不对抗浮问题进行考虑,抗拔桩被越来越多的应用于工程中。依据工程实例对抗拔桩设计荷载条件、抗浮桩单桩承载力设计、抗浮桩桩身结构设计、群桩地基整体稳定性、单位面积抗浮力、抗拔桩抗裂分别进行了阐述,以及抗拔桩设计中应考虑的问题进行了论述。     

差异性风化岩石作为桩基持力层设计应注意的若干问题

基岩中存在软弱夹层为岩石的差异性风化的主要特征。在不均匀性地基土上选用该类地层作为钻孔灌注桩持力层时，它的存在将对桩长、单桩承载力、桩体沉降等带来不同程度的影响。以黄石电厂为例，指出在选用差异性风化岩石作为桩基持力层时应注意的若干问题。     

加卸载响应比(LURR)理论的实验研究

利用大尺度岩石试件破坏声发射实验，对加卸载响应比(Load/Unload Response Ratio)理论进行了实验研究。实验采用的加载条件力求能够模拟地下岩石的复杂受力过程。在加载过程中，岩石试件内部出现的损伤用声发射技术进行了记录。实验数据经过分析之后所得的结论与加卸载响应比理论预测的结果相符合。把加卸载响应比值Y的变化情况与声发射事件定位的过程相对比，也可以进一步看出岩石材料内部的损伤发展过程与加卸载响应比Y值的变化具有一致性。而高Y值的异常情况出现，又是在材料发生最终破坏之前，所以，可以用加卸载响应比理论定量地分析岩石试件损伤演化情况，从而对岩石材料的破坏及地震做出预测。实验结果再一次验证了加卸载响应比理论。     

锤击沉管碎石桩处理液化地基的工程实践

结合实际工程,对锤击沉管碎石桩加固处理液化地基的设计、施工控制及处理效果进行了系统论述,对碎石桩设计、施工中遇到的若干问题提出了建议。     

平板载荷试验应思考的几个问题

提出了平板载荷试验中的几个问题:(1)复合地基平板载荷试验垫层的重要性;(2)复合地基平板载荷试验存在尺寸效应;(3)单墩或单桩平板载荷试验不完善。重点对目前广泛使用的复合地基荷载试验进行了讨论,以引起检测人员注意。     

一种在异构系统中实现负载平衡的方法

提出了在异构系统实现负载平衡的区域分解算法和实现负载平衡的计算方法，利用它的负反馈性质解决了异构系统处理机计算速度测量误差造成的负载测量不准问题，并对处理机速度变化，速度测量误差、处理机数量、网格点计算量的分布等因素的影响进行了计算，结果表明本方法具有很强的平衡负载能力和较强的适应性；根据计算结果提出了解决模式网格点计算量不易测量问题的解决方案，并用扩散方程和模拟物理过程进行试验，试验表明这种方法是可行的，平衡负载的效果十分显著。