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     

一种新的波浪变形三维数值模式──0-1混合型边界元

为提高边界元法模拟三维波场波浪变形的数值计算精度,借鉴常数元和线性元剖分方式、波势函数及波势函数法向导数对单元节点设定的各自适应性,提出了一种新的单元剖分模式──0-1混合型边界元,以控制和减缓由于计算误差累计而造成的波浪数值计算上的“横向振动”,借此结合边界元法的分区模式可实现较大范围的波场线性波浪变形计算,并为时域内的波浪非线性变形计算提供时间步长的数值保证.     

The wave transformation and breaking phenomena in shallow water

Ｔｈｅｗａｖｅｔｒａｎｓｆｏｒｍａｔｉｏｎａｎｄｂｒｅａｋｉｎｇｐｈｅｎｏｍｅｎａｉｎｓｈａｌｌｏｗｗａｔｅｒ￥ＬｉＹｕｃｈｅｎｇ（１．ＤａｌｉａｎＵｎｉｖｅｒｓｉｔｙｏｆＴｅｃｈｎｏｌｏｇｙ，Ｄａｌｉａｎ１１６０２３，Ｃｈｉｎａ）Ａｂｓｔｒａｃｔ：...     

Wave-Current Forces on Vertical Cylinders in Side-by-Side Arrangement for Irregular Waves Combined With Opposing Current

- The wave-current forces on vertical piles in side-by-side arrangement induced by irregular waves with opposing current are investigated experimentally in this paper. The characteristics in both time and frequency domain of in-line, lift and resultant forces are analyzed. The grouping effect coefficients of inline, lift and resultant forces on piles related to KC number and relative spacing parameters are given. These results are compared with those in the case of irregular waves combined with following currents. It is found that the results in these two cases are quite different. The range of KC number tested is 10- 60, the range of Reynolds number is (0.55-3.43) ×104.     

Experimental study of reflection coefficient and wave forces acting on perforated caisson

The reflection coefficient and the total horizontal forces of regular waves acting on theperforated caisson are experimentally investigated. The empirical relationship between reflection coefficient and the ratio of the total horizontal forces acting on the perforated caisson to those on solid vertical walls with the relative chamber width, relative water depth and porosity of perforated wall, etc. are given. Moreover, the results of the ratio of the total horizontal forces are also compared with formulas given by Chinese Harbour Design Criteria and Takahashi, which may be useful for the practical engineering application.     

Numerical and simplified methods for the calculation of the total horizontal wave force on a perforated caisson with a top cover

The VOF method and the k–ε model, combined with the equation of state of air at constant temperature, have been used to calculate the total horizontal wave force caused by monochromatic waves acting on a perforated caisson with a top cover. From comparison of various parameters, such as the total horizontal force, the pressure difference on the front wall, the pressure on the back wall and the pressure on the top cover, between the numerical results and test data, it can be seen that the numerical results agree well with the test data. It is concluded that the method described in this paper can be utilized to calculate wave forces acting on perforated caissons with a top cover in the case of nonovertopping, nonbreaking waves. A simplified method to calculate the total horizontal force has been developed, based on test data, using a least-squares method. A comparison between the numerical results and the values calculated from the simplified equations shows good agreement. Therefore the simplified equations can be used in engineering applications to evaluate the total horizontal force on a perforated caisson with a top cover.     

Wave-Current Forces on Small Square Cylinders (Part I)

-Based on the extended Morison Equation and model tests, the in-line forces on small square cylinders caused by waves (regular and irregular) and currents are analyzed in detail in this paper. The hydrodynamic coefficient CD and Cu related to KC number and the effect of direction of wave incidence are also given, which can be used in engineering practice.     

Wave-Current Forces on Slender Circular Cylinders

- A series model tests of wave forces by both regular and irregular waves combined with currents on single piles and bipiles in tandem and parallel arrays have been carried out. Based on Morison Equation, linear wave theory and linear wave spectrum theory as well, the characteristics of inline, lift and resultant forces on cylinders have been analyzed respectively. The drag, inertia and lift coefficients CD, CM and CL f皉 single piles related to KC number and the grouping effect coefficients of inline, lift and resultant forces on bipiles in tandem and parallel arrays related to KC number are given in this paper.     

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。     

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.