对企业会计信息失真现象的探讨

针对企业会计信息失真的一些现象，分析了产生原因，阐述了给国家、社会甚至企业自身带来的危害性，并提出了建立惩处机制，监督约束机制，推行会计委派制，完善会计监督体系，提高职业道德等相应的治理建议。     

不同播期的优质小麦产量结构分析

对不同优质小麦品种不同播期的产量结构分析结果表明：河北-8901的各种产量结构表现出最为稳定的变化规律，即不同的播期处理对最后产量的影响度相对较小；郑麦-9405和郑麦-9023的产量结构在不同的播期表现出较大的波动。     

Kinetics of bubble collision and attachment to hydrophobic solids: I. Effect of surface roughness

Influence of surface roughness of the Teflon plates on kinetics of the bubble attachment was studied. Phenomena occurring during collisions of the air bubble, rising in clean water, with Teflon plates, differing only in their surface roughness, were recorded and analysed using a high-speed camera. Variations of the local velocity of the bubble during the collisions and the time of the bubble attachment were determined. It was found that the Teflon surface roughness was the parameter of a crucial importance for the attachment time of the colliding bubble. Depending on degree of the surface roughness the time of the attachment varied by over order of magnitude (from 3 to over 80 ms). In the case the Teflon surfaces having roughness below 1 μm there were recorded four to five “approach–bounce” cycles prior to the bubble attachment. Moreover, after the first collision the rapid pulsations of the bubble shape (within fraction of millisecond) were recorded. For surfaces of roughness ca. 50 μm and larger the attachment always occurred during the first collision—there was no bouncing observed and the time of the attachment was below 3 ms. It was documented that presence of a micro-bubble at the surface facilitated attachment of the colliding bubble.     

High Precision Time Domain Forward Modeling for Crosshole Electromagnetic Tomography

To improve the resolution of crosshole electromagnetic tomography, high precision of forward modeling is necessary. A pseudo-spectral time domain (PSTD) forward modeling was used to simulate electromagnetic wave propagation between two boreholes. The PSTD algorithm is based on the finite difference time domain (FDTD) method and uses the fast Fourier transform (FFT) algorithm for spatial derivatives in Maxwell's equations. Besides having the strongpoint of the FDTD method, the calculation precision of the PSTD algorithm is higher than that of the FDTD method under the same calculation condition. The forward modeling using the PSTD method will play an important role in enhancing the resolution of crosshole electromagnetic tomography.     

利用储层流体包裹体确定鄂尔多斯盆地塔巴庙区块上古生界油气充注期次和时期

流体包裹体是保存在储层中的微小流体样品,包含有丰富的地质信息。通过对鄂尔多斯盆地塔巴庙区块18口井的62块流体包裹体样品进行荧光观察和显微测温,认为该区上古生界地层共发生过6期流体活动,均与油气成藏有关,并以第二期—第六期的天然气充注为主。结合埋藏史分析可知,油气成藏分别发生在距今190～150Ma的早侏罗世中期—中侏罗世晚期,150～124Ma的中侏罗世晚期—早白垩世早期,124～101Ma的早白垩世早期—早白垩世中期,101～86Ma的早白垩世中期—早白垩世中末期和86～70Ma的早白垩世中末期—早白垩世末期。其中,早侏罗世中期—中侏罗世晚期为油气充注的初始阶段,中侏罗世晚期—早白垩世早期为轻质油的主要成藏时期,中侏罗世晚期至早白垩世末为研究区内目的层天然气的主要成藏时期。     

Late Pleistocene–Holocene environments in Valle Carbajal, Tierra del Fuego, Argentina

The authors discuss Late Pleistocene–Holocene depositional environments in one of the Fuegian Andes valleys on the basis of palynological, geomorphological, and sedimentological analyses from two sites located near the Beagle Channel. The results obtained at these localities reinforce and refine the Late Pleistocene–Holocene climatic pattern previously recorded there. A colder period, associated with the Younger Dryas stadial event, is suggested by low Nothofagus pollen frequency, and communities of grass, low scrub, and shrub heath expanded into the low/middle slopes (10,310 ¹⁴C yr BP). By ca. 9500 ¹⁴C yr BP, warmer and drier conditions occurred, as evidenced by the development of open-grown vegetation in the valley floors (pollen zone O-3), followed by the expansion of open Nothofagus woodland (pollen zone O-2) in the middle Holocene. The milder climate subsequently changed, as indicated by the spreading of the closed forest and mire (pollen zone O-1), to more humid and cooler conditions during the last ca. 5000 yr BP.     

3D structure of the Earth's crust beneath the northern part of the Bohemian Massif

The SUDETES 2003 wide-angle refraction/reflection experiment covered the area of the south-western Poland and the northern Bohemian Massif. The good quality data that were gathered combined with the data from previous experiments (POLONAISE'97, CELEBRATION 2000) allowed us to prepare a 3D seismic model of the crust and uppermost mantle for this area. We inverted travel times of both refracted and reflected P waves using the JIVE3D package. This allowed us to obtain a model of P-wave velocity distribution as well as the shape of major boundaries in the crust. We also present a detailed uncertainty analysis for both the boundary depths and the velocity field. In doing the uncertainty analysis we found an interesting, strong dependence between uncertainty and inversion scheme (order of used phases). We also compared the model with surface geology and found good correlation between velocity inhomogeneities in the uppermost crust (down to 2 km) and major geological units. The higher velocity lower crust (6.9–7.2 km/s) could result from remelting of the lower crust or magmatic underplating.     

A coupling of mixed and continuous Galerkin finite element methods for poroelasticity I: the continuous in time case

In this paper, we formulate a finite element procedure for approximating the coupled fluid and mechanics in Biot’s consolidation model of poroelasticity. Here, we approximate the pressure by a mixed finite element method and the displacements by a Galerkin method. Theoretical convergence error estimates are derived in a continuous in-time setting for a strictly positive constrained specific storage coefficient. Of particular interest is the case when the lowest-order Raviart–Thomas approximating space or cell-centered finite differences are used in the mixed formulation, and continuous piecewise linear approximations are used for displacements. This approach appears to be the one most frequently applied to existing reservoir engineering simulators.     

Adakitic Dacites Formed by Intracrustal Crystal Fractionation of Water-rich Parent Magmas at Nevado de Longavi Volcano (36{middle dot}2{degrees}S; Andean Southern Volcanic Zone, Central Chile)

The mid-Holocene eruptive products of Nevado de Longavívolcano (36·2°S, Chile) are the only reported occurrenceof adakitic volcanic rocks in the Quaternary Andean SouthernVolcanic Zone (33–46°S). Dacites of this volcano arechemically distinct from other evolved magmas of the regionin that they have high La/Yb (15–20) and Sr/Y (60–90)ratios and systematically lower incompatible element contents.An origin by partial melting of high-pressure crustal sourcesseems unlikely from isotopic and trace element considerations.Mafic enclaves quenched into one of the dacites, on the otherhand, constitute plausible parental magmas. Dacites and maficenclaves share several characteristics such as mineral chemistry,whole-rock isotope and trace element ratios, highly oxidizingconditions (NNO + 1·5 to >NNO + 2, where NNO is thenickel–nickel oxide buffer), and elevated boron contents.A two-stage mass-balance crystal fractionation model that matchesboth major and trace elements is proposed to explain magmaticevolution from the least evolved mafic enclave to the dacites.Amphibole is the main ferromagnesian phase in both stages ofthis model, in agreement with the mineralogy of the magmas.We also describe cumulate-textured xenoliths that correspondvery closely to the solid assemblages predicted by the model.We conclude that Nevado de Longaví adakitic dacites arethe products of polybaric fractional crystallization from exceptionallywater-rich parent magmas. These basaltic magmas are inferredto be related to an exceptionally high, but transient inputof slab-derived fluids released from serpentinite bodies hostedin the oceanic Mocha Fracture Zone, which projects beneath Nevadode Longaví. Fractional crystallization that is modallydominated by amphibole, with very minor garnet extraction, isa mechanism for generating adakitic magmas in cold subductionzones where a high flux of slab-derived fluids is present. KEY WORDS: adakite; amphibole; Andes; differentiation; Southern Volcanic Zone