谈现代企业制度下的内部审计

现代企业必须建立严密的、完善的控制系统，严格的、科学的管理制度，有效的、畅通的运行机制，才能保证经营目标的实现。内部审计可以及时发现经营管理中的薄弱环节和存在的漏洞，及时、准确提醒企业决策者采取措施加以改进，有利于企业不断发展壮大。     

Approximate modal decomposition of inelastic dynamic responses of wall buildings

Two approximate methods for decomposing complicated inelastic dynamic responses of wall buildings into simple modal responses are presented. Both methods are based on the equivalent linear concept, where a non‐linear structure is represented by a set of equivalent linear models. One linear model is used for representing only one vibration mode of the non‐linear structure, and its equivalent linear parameters are identified from the inelastic response time histories by using a numerical optimizer. Several theoretical relations essential for the modal decomposition are derived under the framework of complex modal analysis. Various numerical examinations have been carried out to check the validity of the proposed modal decomposition methods, and the results are quite satisfactory in all cases. Fluctuating bending moment and shear at any location along the wall height contributed by each individual vibration mode can be obtained. Modal contributions to shear and flexural strength demands, as well as the corresponding modal properties, under various seismic loading conditions can also be identified and examined in detail. Furthermore, the effects of higher vibration modes on seismic demands of wall buildings are investigated by using the modal decomposition methods. Several new insights into the complicated inelastic dynamics of multi‐story wall buildings are presented. Copyright © 2004 John Wiley & Sons, Ltd.     

吉南地区不同沉积环境原煤微量元素地球化学特征

对吉林南部地区煤矿主采煤层中的As、B、Ba、Cd、Cu、Hg、Pb、Se、Sr等微量元素的分析结果表明，太原组与山西组由于成煤环境不同，微量元素组成及含量存在一定的差异：太原组原煤中As、B、Hg、Pb、Se、Zn的含量明显高于山西组，山西组原煤中Ba、Cr、Cu、Mn、V的含量明显高于太原组。吉南煤区原煤中As、B、Hg、Pb、Se明显高于地壳元素平均值，呈富集状态，Co、Cd与地壳平均值接近，其他元素均亏损。与全国煤中微量元素相比，该区原煤中As、Ba、Co、Cr、Cu、Hg、Ni、Pb、Se、V、Zn的含量高于全国平均值，B、Mn、Sr含量低于全国平均值。微量元素赋存状态及相关分析表明，Fe与亲硫有害元素As、Cu、Hg、Pb、Se具有显著相关关系，说明煤中黄铁矿及其他硫化物是许多有害微量元素的重要载体。     

海洋平流的季节变化对La Nia事件成熟位相锁定的作用

用一个中等复杂程度的热带海气耦合模式模拟LaNi na事件成熟位相锁定在年底左右的特征并研究其形成的机制。结果表明 ,模式能很好地模拟观测到的LaNi na事件成熟位相锁定在年底左右的特征。LaNi na事件成熟位相锁定在年底主要由海洋气候基本态引起。海洋垂直平均流是LaNi na事件成熟位相锁定在年底左右的最主要因子。由海洋气候基本态的季节变化所引起的冷平流的季节变化是LaNi na事件成熟位相锁定在年底的机制。在LaNi na事件期间 ,1～ 5月份 ,赤道中东太平洋地区的冷平流较弱 ,它不能平衡海气热量交换过程的影响 ,因而海洋表面温度增加。这一过程使海气耦合不稳定度减弱 ,从而使LaNi na事件衰减。 6～ 12月份 ,赤道中东太平洋地区的冷平流较强。海气热量交换过程的影响不能平衡较强冷平流的影响 ,因而海洋表面温度减小。这一过程使海气耦合不稳定度加强 ,从而使LaNi na事件发展。这样 ,LaNi na事件成熟位相容易出现在年底左右。     

Life cycle of Agapetus fuscipes (Trichoptera, Glossosomatidae) in a first-order upland stream in central Germany

The number of immature stages and the seasonal patterns of development are basic life history features of a stream dwelling species and knowledge about these important components are essential for understanding its adaptations to its dynamic environment. The life cycle of Agapetus fuscipes (Trichoptera, Glossosomatidae), one of the dominant scrapers in the upper and middle reaches of the Breitenbach, a first-order upland stream in central Germany, was analysed. The pronotum length and the relationship between pronotum length, larval biomass and case length showed seven distinct larval instars, contrary to earlier findings from the Breitenbach. In addition to a few trichopteran species from other functional feeding groups, A. fuscipes is the only scraping caddis fly reported to have more than five larval instars. The moult increments of pronotum length and larval biomass were distinctly lower than in glossosomatid species with five larval instars. A. fuscipes is clearly univoltine in the Breitenbach. First-instar larvae were found from July to the beginning of December, and second-instar larvae from July to January. At the beginning of December the population consisted of the instars I to V, and development did not cease during winter. The sixth-instar larvae occurred mostly in January, and the seventh-instar larvae were never present before January. The prepupae and pupae occurred in April. The last pupae were found at the beginning of September, although most of the emergence took place in June and July. At least five different immature stages with different ecological demands were present at any time throughout the year. The ecological advantage having two additional larval instars compared to other glossosomatid species may be to compensate for the high rate of mouthpart wear that occurs while the larvae feed on the rough Bunter Sandstone substratum. A further advantage may be to spread the risk of high mortality under unfavourable environmental conditions.     

泥石流运动衰减动力学初步研究

我国公路泥石流病害严重，泥石流淤埋公路构建筑物是一类常见的公路泥石流病害类型。泥石流衰减动力学是防治泥石流淤埋病害的重要关键技术，也是泥石流运动学、动力学研究的核心问题之一。本文作者运用泥沙运动力学及流体力学原理，初步建立了泥石流固相颗粒和液相浆体的能量衰减条件，把泥石流衰减模式概化为两类，即能量抑制衰减和能量自由衰减；通过泥石流沉积模型试验，得到了不同粘度泥石流体的沉积扇变化形态，随着泥石流体粘度的增大，沉积扇边缘变陡、扩展范围变小、纵轴线长度减小等结论与实际情况吻合；初步建立了泥石流能量衰减速率计算方法。研究成果为防治公路泥石流病害奠定了基础。     

富营养化湖泊蓝藻—芦苇碎屑堆积分解过程及其潜在的共代谢效应

为探究富营养化浅水湖泊所富集的有机物对湖泊碳循环和水质的影响,本研究构建微宇宙系统,模拟蓝藻和芦苇碎屑单独分解及混合分解过程.通过测定各组上覆水营养盐浓度、有机质含量及结构的变化,揭示富营养化湖泊藻草残体混合分解过程中养分和有机碳的释放特征.结果 表明,在实验0～88 h内,在添加相同的碳源条件下,蓝藻和芦苇混合处理组...     

Natural thermoluminescence of fossil foraminiferals as a potential proxy for deep-sea temperature changes

Foraminiferal shells from two piston cores separately located at the Ninetyeast Ridge and the Bengal Fan of the Indian Ocean were selected and purified for measurements of natural thermoluminescence （NTL） intensity by a high precision thermoluminescence meter （RGD-3）. Variations of the NTL intensity along the two core sequences both spanning the last two glacial--interglacial cycles displayed a strong, identical signal of the global ice volume cycles, which matched well with their corresponding oxygen isotope data. As higher NTL intensity occurred within interglacial periods and changes in an NTL signal were most likely influenced by the temperature of ambient seawater in which the planktonic foraminiferal shells long existed, the NTL signal could be considered as a potential proxy for orbital scale temperature changes of bottom seawater in the tropical Indian Ocean.