会计诚信与职业道德

近年来,以会计信息失真为突出现象的会计诚信和职业道德的严重危机,犹如一个无底的黑洞,吞噬着会计人员规范的执业行为。面对我国目前会计诚信和职业道德危机的现状,如何重塑会计诚信,已成为时下会计界急需解决的问题,本文就会计诚信与职业道德谈点自己的看法。     

基于点荷载试验的煤体抗拉强度测试研究

采用点荷载试验对所采煤样抗拉强度进行了室内测定。在煤体波速原位测试及煤岩波速的实验室测定的基础上,对煤体完整性系数进行了计算,并以准煤体强度理论为依据,利用点荷载强度与抗拉强度之间的关系,计算出煤体抗拉强度。结果表明：煤体完整性系数为0.47,抗拉强度值为0.08MPa,研究结果可为地下工程中煤体抗拉强度指标提供科学依据。     

利用均震法判别扩腰桩桩身的完整性

本文阐述了均震动测法检测扩腰桩的方法及原理 ,分析了扩腰模型及工程实例 ,总结了不同质量扩腰桩的波形特征 ,为判别扩腰桩桩身的完整性提供了新思路。     

Carrier phase-based integrity monitoring for high-accuracy positioning

Pseudorange-based integrity monitoring, for example receiver autonomous integrity monitoring (RAIM), has been investigated for many years and is used in various applications such as non-precision approach phase of flight. However, for high-accuracy applications, carrier phase-based RAIM (CRAIM), an extension of pseudorange-based RAIM (PRAIM) must be used. Existing CRAIM algorithms are a direct extension of PRAIM in which the carrier phase ambiguities are estimated together with the estimation of the position solution. The main issues with the existing algorithms are reliability and robustness, which are dominated by the correctness of the ambiguity resolution, ambiguity validation and error sources such as multipath, cycle slips and noise correlation. This paper proposes a new carrier phase-based integrity monitoring algorithm for high-accuracy positioning, using a Kalman filter. The ambiguities are estimated together with other states in the Kalman filter. The double differenced pseudorange, widelane and carrier phase observations are used as measurements in the Kalman filter. This configuration makes the positioning solution both robust and reliable. The integrity monitoring is based on a number of test statistics and error propagation for the determination of the protection levels. The measurement noise and covariance matrices in the Kalman filter are used to account for the correlation due to differencing of measurements and in the construction of the test statistics. The coefficient used to project the test statistic to the position domain is derived and the synthesis of correlated noise errors is used to determine the protection level. Results from four cases based on limited real data injected with simulated cycle slips show that residual cycle slips have a negative impact on positioning accuracy and that the integrity monitoring algorithm proposed can be effective in detecting and isolating such occurrences if their effects violate the integrity requirements. The CRAIM algorithm proposed is suitable for use within Kalman filter-based integrated navigation systems.

岩体体积节理数(Jv)的现场测量方法评价

岩体体积节理数是衡量岩体完整性的重要指标之一,其现场实测方法有直接测量法、间距法、条数法等。论文分析了各现场测量方法的原理及其存在的问题,并结合实例测量成果,认为:直接测量法较准确,但测量面积要足够大;间距法结果偏小,应乘以1. 05～1. 1的修正系数;条数法受测量面方位的影响较大,应用时应有足够的样本数,以均值为基数乘以1. 4～1. 7的修正经验系数。     

岩体完整性系数确定及应用中的几个问题探讨

岩体完整性系数是一个与岩体质量和强度有关的地质参数,用于岩体完整程度划分、工程岩体质量分级等方面。然而不同的规范在岩体完整性系数的确定和应用等方面存在分歧。本文分析了岩体波速测试方法、岩体风化状态对岩体完整性系数的影响以及岩体体积节理数与岩体完整性系数的关系,并对岩体完整性系数应用中存在的问题进行了探讨。确定岩体完整性系数时,若岩块与岩体弹性波速的测试方法不同,应进行修正。所测试的岩块与岩体应处于相同的风化状态。采用岩体体积节理数确定岩体完整性系数时应考虑岩体中结构面的张开宽度和充填情况。应注意区分规范中围岩工程地质分类与岩爆判别中的围岩强度应力比的不同地质含义。     

西洞庭湖湿地景观空间结构的完整性分析与优化对策

选取2005年两洞庭湖湿地的遥感影像,利用GIS技术、MapInfo Professional 6．5 SCP软件和景观结构分析软件FRAGSTATS,应用景观生态学的理论和方法,对两洞庭湖湿地景观空间结构的完整性进行了分析。结果表明：①区域内斑块分维数相差不大,但荒草地和杨树末成林受人为干扰明显且形状规则,其分维数趋近于1;②区域内湿地景观类型体系中各类湿地所占比例差异较大,分配不太均匀,其中湖泊景观优势明显;整个区域的破碎化程度高,除湖泊外,其他类型的湿地受人类干扰较大。基于上述分析,提出了更新和调整湿地生境、合理布局功能区、强化湿地综合管理和开展湿地生态旅游等优化对策。     

Probabilistic determination of critical wave height for a multi-degree of freedom capsize model

In this paper a statistical methodology is extended to the nonlinear multi-degree of freedom vessel capsize problem in random seas. It is demonstrated that the study of transient motions, through analysis of the erosion of the vessel's safe basin mapped in the space of initial conditions [Soliman, M.S. Thompson, J., 1991. Transient and steady state analysis of capsize phenomena. Applied Ocean Research 13, 2], leads to significantly less conservative and potentially more accurate predictions of ultimate dynamic stability. The work presented herein pairs this approach with a statistical framework to yield feasible stability criteria.     

The Effects of Quality Control on Decreasing Error Propagation in the LandScan USA Population Distribution Model: A Case Study of Philadelphia County

LandScan USA is a 90 m population distribution model that is used for a variety of applications, including emergency management. Models should have a measure of accuracy; however, the accuracy of population distribution models is difficult to determine due to the inclusion of multiple input datasets and the lack of quantifiable, observable (validated) data to confirm model output. Validated data enables quantification of: (1) overall model accuracy and (2) changes in model output at different levels of quality control. This article examines the effect of quality control for two national school datasets incorporated as input in LandScan USA for Philadelphia County, Pennsylvania; which had a local, validated school dataset available. The effect of each stage of quality control efforts utilized throughout the LandScan USA process were assessed to determine what level of quality control was required to have a statistically significant change of the model's population distribution. The typical level of quality control for LandScan USA resulted in 36% of schools being moved to the correct location and 20% of missing student enrollments were found, compared to 87% and 98% respectively for the validated dataset. The costs of increasing quality control resulted in a six-fold increase in labor time; however, the additional quality control did not produce statistically significant improvements in the LandScan USA model. Thus, typical quality control efforts for schools in LandScan USA produced a population distribution similar to the validated level of quality control, and can be applied with confidence for policy, planning, and emergency situations.     

格网点电离层垂直改正误差分析及其改进算法研究

格网点电离层垂直改正误差（GIVE）是对格网点电离层垂直误差的估计,该值如估计过小则会影响系统完好性,如估计过大则会影响系统可用性,一般以一定概率的置信上限表示。提出了一种格网点电离层垂直改正误差的改进算法,该算法在保证一定风险概率的条件下使得估值更加接近真实值,提高了系统的可用性。实测数据分析表明：该算法实用有效。