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。     

Are open fractures necessarily aligned with maximum horizontal stress?

Fluid flow in fractured rock is an increasingly central issue in recovering water and hydrocarbon supplies and geothermal energy, in predicting flow of pollutants underground, in engineering structures, and in understanding large-scale crustal behaviour. Conventional wisdom assumes that fluids prefer to flow along fractures oriented parallel or nearly parallel to modern-day maximum horizontal compressive stress, or S_Hmax. The reasoning is that these fractures have the lowest normal stresses across them and therefore provide the least resistance to flow. For example, this view governs how geophysicists design and interpret seismic experiments to probe fracture fluid pathways in the deep subsurface. Contrary to these widely held views, here we use core, stress measurement, and fluid flow data to show that S_Hmax does not necessarily coincide with the direction of open natural fractures in the subsurface (>3 km depth). Consequently, in situ stress direction cannot be considered to predict or control the direction of maximum permeability in rock. Where effective stress is compressive and fractures are expected to be closed, chemical alteration dictates location of open conduits, either preserving or destroying fracture flow pathways no matter their orientation.     

Multicomponent ionic diffusion in porewaters: Coulombic effects revisited

The diffusion of an ion in porewaters cannot occur independently of the other ions in solution as a result of Coulombic coupling, as well as from other effects not considered here. Unfortunately, a longstanding disagreement exists about the correct form and meaning of the equations that describe Coulombic coupling in porewaters, i.e., Ben-Yaakov [Am. J. Sci. 281 (1981) 974] vs. Lasaga [Am. J. Sci. 281 (1981) 981]. This paper re-examines this controversy by reformulating the problem starting from fundamental concepts of mass and charge conservation. We show that these antagonistic formulations are both valid and, in fact, equivalent, when the different interpretations of charge balance are resolved. Most of the disagreements between Ben-Yaakov and Lasaga are then shown to result from differing methods of solution, not fundamental disparities in their models. We note, however, that the explanation for the concept of “stationary” gradients of nonreacting ions as given Ben-Yaakov is inaccurate, and such gradients do lead to diffusive fluxes that are counterbalanced by electrochemical migrational fluxes to produce no net flux (excluding advective flux). We further find that the bicarbonate diffusive flux will not balance the diffusional charge flux of sulfate during its reduction if advection is present. This latter imbalance generates compensating fluxes in the other nonreacting ions. We have applied our theory to a simplified case of sulfate reduction in a marine sediment. The results show that nonreacting ions do diffuse and that with normally expected values of porewater advection, the ratio of the bicarbonate to the sulfate flux can be far different than the ideal value of −2.     

Frequency domain modal analysis of earthquake input energy to highly damped passive control structures

A new complex modal analysis‐based method is developed in the frequency domain for efficient computation of the earthquake input energy to a highly damped linear elastic passive control structure. The input energy to the structure during an earthquake is an important measure of seismic demand. Because of generality and applicability to non‐linear structures, the earthquake input energy has usually been computed in the time domain. It is shown here that the formulation of the earthquake input energy in the frequency domain is essential for deriving a bound on the earthquake input energy for a class of ground motions and for understanding the robustness of passively controlled structures to disturbances with various frequency contents. From the viewpoint of computational efficiency, a modal analysis‐based method is developed. The importance of overdamped modes in the energy computation of specific non‐proportionally damped models is demonstrated by comparing the energy transfer functions and the displacement transfer functions. Through numerical examinations for four recorded ground motions, it is shown that the modal analysis‐based method in the frequency domain is very efficient in the computation of the earthquake input energy. Copyright © 2004 John Wiley & Sons, Ltd.     

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。     

Coastline configuration and geomorphologic development mode of arc-shaped coast in South China

1IntroductionArc-shaped bays are quite common on exposed sediment coast in South China, where the crenulate-bay beaches occur with the presence of two consecutive headlands and a predominant wave approach oblique to the alignment of the upcoast and downcoast headlands (Yasso, 1965). Oblique persistent swell striking a shoreline transports sediment alongshore and sculptures a coast into arc-shaped beaches. The shoreline of beach appearance mainly consists of straight segment and shadow segment…     

基于GIS的油气储层综合评价方法研究

通过对现有的商用地理信息系统的分析，剖析了传统的储层综合评价方法及存在的问题。充分利用GIS工具，建立油气储层评价空间数据库，整合各种与储层相关的多学科油田图形信息及其相关属性信息，利用GIS与储层评价模型集成解决油气储层评价问题，扩展了GIS的空间分析功能，实现了油气储层评价的科学性和完备性，并以西部某油田为例进行了实例分析。