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     

Nitrogen forms and decomposition of organic carbon in the southern Bohai Sea core sediments

Study on form characteristics of nitrogen in marine sediments is the primary method to research its biogeochemical cycling and nitrogen form characteristics in core sediments can reflect the process and results of early diagenesis in a certain degree. In this paper, Sequential extraction process in natural grain size was used for studying the existent forms of nitrogen in five core sediments of the southern Bohai Sea for the first time. Nitrogen was divided into two parts -transferable and fixed based on whether it could be extracted by the reagent. Distributions and early diagenesis of transferable nitrogen forms in the southern Bohai Sea were researched integratedly. Results indicate that IEF - N and OSF-N are predominant forms in transferable part in the studied core sediments. Contents of different nitrogen forms vary differently with depth, and have different diagenesis process. Decomposition constant of organic nitrogen (ON) and OC are about 15.51 × 10~(-3)a~(-1)and 4.79× 10~(-3)a~(-1) respective     

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。     

An Electronic Chart Display and Information System

This article introduces the most advanced form of electronic chart display and information systems (ECDIS) which complies with the performance standards for ECDIS established by the International Maritime Organization (IMO) and International Hydrographic Organization (IHO). It also describes the key features and the important functions of ECDIS, which we developed. This system is different from the productions developed by C-map, Seven-cs, offshore, and others. It is more suitable for China Marine Safety Administration Bureau to manage the navigation marks real-time. Using this system charts were located and accessed rapidly, and displayed smoothly. This article also discusses in ECDIS application system how to dynamically access and desert charts data in a limited memory (limited computer memory and resource). We constructed a tridimensional structure to manage a large amount of charts data. Vertically, according to the scale range, all charts were divided into eight levels, and a data structure called as “Multiple Scale Quad-tree” was constructed. And horizontally, a grid (every unit has a fixed size) was given to a certain scale level. We call this data structure a “Regular Page.” We explore the implementation of such a structure on the worldwide charts management utilizing quad-trees. Then we discuss the future development of ECDIS and its application system in marine agencies in China.     

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。     

砷的仪器分析方法新进展

砷是自然界中广泛存在的一种物质在工业，农业，医药等方面应用很广。笔者着重介绍了近几个来砷的仪器分析方法新进展，主要有光度法，电化学法，原子吸收法等。     

谈调整构造

调整构造是伸展型沉积盆地和造山带中普遍存在的构造,它与走向构造一起,控制了沉积盆地或造山带的基本轮廓与内部结构。调整构造横切走向构造,并与之共同控盆、控岩、控矿,并间隔开两侧不同的构造样式。它以长时期、多阶段活动,具有高渗透性为主要特征,是控制矿带展布与矿床就位的重要构造,也是固定成矿预测区与找矿靶区的重要依据之一,本文以鲁西、中亚及乌拉山-大青山地区、兰坪─思茅盆地区及右江盆地区为例,论述了调整构造的基本特征及控矿作用。