合并会计报表的电算编制方法探讨

利用用友软件对如何合并会计报表进行了初步研究，并以案例的形式阐明了采用用友软件实现合并会计报表的步骤，提出了合并会计报表的编制方法。     

关于网络企业经济效益的评价理论研究

网络经济是相对于大工业经济而言的，其网络企业经济效益的评价，可以从网络企业成本及收益两个方面讨论，然后以投入产出比等五个方面来建立其评价指标体系。     

Estimation of groundwater recharge using the soil moisture budget method and the base-flow model

A detailed characterization of the site is crucial to designing an efficient method of managing the risks associated with tailings from abandoned mines. Therefore, samples collected from various depths within tailings in Guryong mine, Korea, were analyzed for their chemical, physical and mineralogical characteristics. All samples of the Guryong tailings had acid-generating potential. However, in the oxidation zone, the net acid generation (NAG) was low (30 kg H₂SO₄ t⁻¹) although the acid neutralization potential (ANP) was less than zero. The ANP values in the unoxidation zone were higher (> −56.0 kg CaCO₃ t⁻¹) than in the other zones. As a result, the amount of alkali ions that are needed to neutralize the acid needs to be considered. In this experiment G3, G4 and G6 drill cores containing fine tailings particles near the unoxidation zone were observed to contain calcite (CaCO₃) with acid-neutralizing capacity. A low pH (2−4) in the oxidation zone of the tailings changed to a neutral pH in the unoxidation zone of the tailings. These results suggest that the acid-neutralizing capacity of the tailings was controlled by particle and mineral composition of tailings.     

Feasibility of pre-earthquake strengthening of buildings based on cost-benefit and life-cycle cost analysis, with the aid of fragility curves

There are two fundamental questions this article aims to deal with. First, whether a pre-earthquake strengthening of a large and heterogeneous building stock (the emphasis here is on building types common in S. Europe), is economically feasible or not, and second what is the optimal retrofit level for mitigating the seismic risk. To this purpose contemporary decision making tools, namely cost-benefit and life-cycle cost analyses, are tailored to the needs of the present study, and implemented with the aid of an ad-hoc developed new software application (COBE06). A method for estimating the reduction in structural vulnerability due to retrofit is proposed, as well as a methodology to determine the optimum retrofit level using the fragility curve approach. Finally, the proposed methodology is used in a pilot application that concerns the city of Thessaloniki, and results are drawn for the feasibility of strengthening the reinforced concrete building stock in this city.     

Reliability-Based Optimal Design for Very Large Floating Structure

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关于“包装产品的计量标准型一次抽检方案”的确定

本文给出了“包装产品的计量标准型一次抽检方案”,并通过一个实例说明本方案比一般《计量标准型一次抽检方案》更为优越。     

Commentary and critique of “accounting for mineral resources: Issues and BEA's initial estimates”

The Bureau of Economic Analysis (BEA), U.S. Department of Commerce, in keeping with broad international efforts to green national gross domestic product (GDP) accounts, has attempted to create satellite accounts for mineral depletion. The present paper criticizes the BEA's unit rent measure of resource depletion, which is based upon Hotelling's pure theory of exhaustion. Following a thorough criticism of Hotelling's theory as a real-world model of mineral prices, practical issues related to the treatment of recycling, exploration, definition of reserves/resources, and their valuation/exploitation are introduced. For crude oil and natural gas and the nonfuel minerals, specific application problems of joint products and residuals complicate BEA's assumptions and efforts.     

Estimation of runoff distribution within river systems: Application to the Lena Basin (Siberia)

A channel account approach is proposed to estimate longitudinal changes in runoff along large river systems. This new method provides a quantitative basis for describing the fluvial transport of suspended particulate material and dissolved substances. This method includes an evaluation of basic elements of water balance in separate sections of the river network and subsequent correction of channel accounting equations for the entire system using a maximum likelihood principle. To calculate water discharges of tributaries that have no hydrological information, structural analysis of river network is performed. This approach provides less error in comparison with traditional methods of estimating lateral inflow. The method is used to trace water discharge with increasing distance along the Lena river basin and to evaluate the contribution of geologically and lithologically uneven sub-basins in water discharge formation during a summer low water period.     

我国地质找矿取心（样）钻探设备现状及提高效能的分析研究

概述了我国地质找矿钻探市场现状及前景，分析研究了地质取样钻探传统的立轴钻机及全液压动力头钻机的优缺点及综合效能，针对国家提出加强地质工作的形势及中国的实际状况，提出了完善和改进我国现有钻探设备、提高我国地质找矿取样钻探效率、降低能耗及成本的观点及建议。