会计信息失真的表现形式形成原因及治理对策

会计信息是社会各方面的信息使用者了解企业财务状况、经营成果和现金流量，据以做出经济决策．并进行管理的有效工具。但是，近几年来“会计信息失真”已成为世界范围内非常严重的社会问题。其范围广、程度深、危害大，巳严重干扰了社会经济秩序。会计领域内的诚信缺失，一度成为人们议论的热点话题。由此可     

A climatology of mesoscale model simulated low-level wind jets over Cook Inlet and Shelikof Strait, Alaska

Weather in the North Gulf of Alaska is characterized by a high frequency of deep synoptic-scale low-pressure systems, especially during the cold season. The strong pressure gradients of these storms interact with the extremely rugged terrain of the coastal mountains to produce a variety of channeled flows. These surface wind regimes are not well documented in the scientific community, due to the paucity of observations. Modeling of these phenomena in regions of complex terrain is of great interest to those working with hydrodynamic, wave, and pollutant transport models in coastal and shelf areas. Such models, when coupled with ocean and coastal-ecology counterparts, give a broad view of the role surface winds play in shaping local coastal marine ecosystem in this region. This paper presents a climatology of simulated low-level wind jets over the domain of Cook Inlet and Shelikof Strait along Alaska's south-central coast. Daily simulations using the RAMS model were conducted in a 36-h forecast mode for the cold-season period 10/1/03 to 3/31/04. Systematic analysis of the resulting simulated low-level wind field makes it possible to characterize these jets and gap flows in spatial and temporal detail. The comparison between the RAMS winds and the Synthetic Aperture Radar (SAR)-derived winds when available verifies the existence of these wind jets and the capability of the model to simulate these cases. Clearly, the results of a study in this region depend on the fidelity of the model at these scales (O[5 km]). The SAR comparisons attempt to help establish this. From the 6 months of simulations over Cook Inlet and Shelikof Strait, the low-level wind jets are classified into 10 different regimes by location and orientation. These regimes are categorized into four more general groups: cross-channel westerly, easterly, and up and down Inlet flows. The nature of a particular regime is largely a function of pressure gradient orientation and local topography. Jets in the same group have a similar occurrence distribution with time. Some form of jet occurred in the study region almost daily each month of the period, with December 2003 having the highest frequency of wind jets.     

海洋走航式单边连续观测地震折射波Δt解释方法--1种新的浅层折射单支时距曲线解释方法

在浅层工程折射地震测量中 ,通常采用相遇观测系统采集数据和相应的解释方法进行解释 ;对于单边观测采集方法由于与其相应的解释方法较少而少被采用。本文提出 1种方法简单、精度可靠、可直接利用同一点相邻 2排列 2次观测的初至折射时间并适合于海洋走航式单边连续观测系统的折射初至资料解释方法。其精度基本与同观测段的采用相遇观测的差异时距方法解释的精度十分接近。该方法即适合于人工解释又适合于计算机自动解释。     

海洋作业渔船管理系统的设计与运行试验

对渔政管理指挥系统建设项日中的业务软件部分渔船管理系统的设计方案进行了介绍。根据我国渔洋作业渔船的实际管理模式，提出了渔船管理系统设计方案。系统通过网络化的业务处理和管理流程，规范渔船建造、审批、登记以及捕捞许可证发放等管理业务，实现渔船控制指标的统一分配，以控制捕捞业发展规模和保护我国的渔业资源。系统以Microsoft VB6．0，Delphi6．0开发，在Window98／2000／XP环境下运行。通过运行试验，对系统运行环境进行了评估，为渔政管理信息化的建设、系统升级提供了经验和技术依据。     

Formation Dynamics and Quantitative Prediction of Hydrocarbons of the Superpressure System in the Dongying Sag

Based on the theory of formation dynamics of oil/gas pools, the Dongying sag can be divided into three dynamic systems regarding the accumulation of oil and gas： the superpressure closed system, the semi-closed system and the normal pressure open system. Based on the analysis of genesis of superpressure in the superpressure closed system and the rule of hydrocarbon expulsion, it is found that hydrocarbon generation is related to superpressure, which is the main driving factor of hydrocarbon migration. Micro fractures formed by superpressure are the main channels for hydrocarbon migration. There are three dynamic patterns for hydrocarbon expulsion： free water drainage, hydrocarbon accumulation and drainage through micro fissures. In the superpressure closed system, the oil-driving-water process and oil/gas accumulation were completed in lithologic traps by way of such two dynamic patterns as episodic evolution of superpressure systems and episodic pressure release of faults. The oil-bearing capacity of lithologic traps is intimately related to reservoir-forming dynamic force. Quantitative evaluation of dynamic conditions for pool formation can effectively predict the oil-bearing capability of traps.     

结构振动控制的半主动磁流变质量驱动器(MR-AMD)

本文首先提出了一种新型的半主动磁流变质量驱动器（MR－AMD），该装置用磁流变驱动器替代AMD的液压驱动系统；其次采用所提出的半主动控制算法仿真分析了MR－AMD用于结构振动控制的有效性；第三，比较了半主动质量驱动器（MR－AMD）、调谐质量阻尼器（TMD）及主动质量驱动器（AMD）对同一模型结构的控制效果。分析结果表明，MR－AMD作为一种半主动质量驱动器有效地降低了结构的反应，其控制效果虽然不如具有相同质量块参数的AMD但却优于TMD，且同AMD一样具有较宽的有效频带范围。     

断裂构造的遥感研究方法综述

断裂构造是一种基本的构造型式。断裂构造遥感研究是高新探测技术与地球科学的有机结合 ,是断裂构造常规研究方法的有益补充和向纵深拓展的必然趋势。该文从总体思路、具体内容、操作方法等各个不同角度系统地论述了断裂构造遥感研究的现状和发展趋势 ,并在断裂构造信息提取、光谱特征分析、空间结构分析 (包括分形分析 )等方面提出了一些观点。     

GPS数据处理中IGS基准站的选取

IGS基准站的选取问题是目前GPS数据处理中讨论的热点问题。文中从基准站选取的几何意义、统计意义和物理意义3个方面分析讨论了IGS基准站的选取问题。并通过对理论及大量算例的分析，提出了IGS基准站选取的一般原则。     

基于宽带网的河南省太阳紫外线强度监测系统研究

使用自主研发的Gstar-Ⅱ型太阳紫外线监测仪,建立基于宽带网的河南省城市紫外线强度监测系统。太阳紫外线强度自动监测站将从紫外线传感器获得的气象要素信息传给本地专用计算机,进行数据处理和编码,然后通过互联网把数据信息送到数据业务中心站,数据业务中心站具有对接收数据进行初步处理和进库的功能;各级气象台站可以很方便地通过宽带Internet网WinSock协议进入数据处理中心,按照自己的要求调用全省紫外线强度历史和实时资料,为本地紫外线预报提供有力的科学依据和手段。     

江苏盐城地区一次持续雾-霾天气过程的综合分析

2013年12月上旬江苏盐城地区出现了一次历史罕见的持续重度雾-霾天气,利用盐城市常规气象观测资料、NCEP再分析资料(1°×1°)及环境监测中心站的污染物浓度资料等,对此次过程的环流背景、气象要素、大气层结特征以及动力条件、污染情况等进行了综合性分析。结果发现:12月上旬中高层冷空气势力弱,以纬向环流为主;低层弱的水平风场为雾-霾的发生发展提供了有利的环流背景;稳定的层结特征,近地面高强度的贴地逆温和持续较低的混合层高度是此次雾-霾天气长时间维持的重要因素;边界层内弱正散度及负涡度是此次雾-霾天气得以维持发展的动力因子;通过后向轨迹分型和火点监测资料分析发现:污染物的长距离输送在此次重污染天气的形成过程中起到了一定作用。最后,文中建立了能见度和PM_(2.5)浓度、相对湿度的非线性回归方程,对能见度的预报效果较好,为实际业务应用中雾-霾的预报提供了有利的依据。