新《企业会计准则》中实际利率法的应用

2006年2月15日财政部颁布的《企业会计准则》中有多处要求采用实际利率法计算摊余成本和利息，而会计职称考试用书等资料则采用列表形式。本文在分析实际利率法内涵的基础上，通过若干实例解析了利用账簿记录计算各期摊余成本。     

分层水资源网络及其应用

本文以水资源系统概化方法为基础，提出构建分层水资源网络的理论和方法。对不同水源运动过程进行划分，分割出包括地表供弃水、河网输水、污水排放、外调水传输和地下水等多层水源网络。通过分层网络系统描述不同物理意义的水力联系和水量平衡关系，量化不同网络水源之间的相互转换和影响，明晰了不同水源运动转化过程，从方法上简化计算过程。最后以海河流域水量平衡模拟为例，检验了其有效性。     

丙烯压缩机振动偏高原因分析及解决方法

在丙烯腈生产过程中,发现其关键设备丙烯制冷压缩机轴振动值不断上升,针对此种情况对机组进行了分析与探讨,并制定解决方案。结果表明压缩机转子未采用正确的动平衡试验是造成轴振动的主要原因。采取正确的检维修方案是保证机组长周期运行、装置长周期运行的关键。     

网络计划之实践

通过对所参与工程的实践体会。介绍网络计划技术在旧厂改造工程中的重要作用和几种主要管理方法。     

Success and failures in urban transport planning in Europe—understanding the transport system

Technological determinism has become a kind of religion for many people since it appears to offer solutions for societal problems as never before in history. Transport is one of the fascinating technology branches developed during the last 200 years. Effortless movement over long distances has become possible for car users as long as cheap fossil energy is available. However, the effect of fast transport on urban structures and society was not taken into account when developing these technical means. Technologists and economists have used indicators for expected benefits of these fast transport modes without taking into account the real system effects on society and urban structures. Plausible assumptions and hopes instead of scientific understanding of the complex system are used in practice. In contradiction to widely held beliefs of transportation planners, there is actually no growth of mobility if counted in number of trips per person per day, no time saving by increasing speed in the system, and no real freedom of modal choice. Modal choice is dependent on physical and other structures, the artificial environment built by urban planners, transport experts and political decisions. The core hypothesis of traditional urban and transport planning ‘growth of mobility’, ‘travel time saving by increasing speed’ and ‘freedom of modal choice’ are myths and do not exist in the real urban and transport system. This is the reason why urban planning and transport planning based on traditional non-scientific assumptions is creating continuously not only more transport problems, but also environmental and social as well as economic problems all over the world, where these principals are applied. Urban transport planning in Europe, understanding the transport system and the solutions are presented in this paper.     

屏蔽电泵运行中存在问题的分析与改进

对屏蔽电泵在非设计流量下工作存在较大的轴向力不平衡，造成前端轴承磨损严重进行了分析。在不降低效率的情况下，在屏蔽电泵的泵头加入平衡盘使轴向力得到平衡，并取得了满意的效果。     

对MERRICK465型输煤数字电子皮带秤的几点改进

对我国目前用量较大的465刑数字电子皮带秤用于大规模工业煤气生产中的输煤道这一特殊环境中的精密自动化计量系统的故障现象,以及引发故障的原因和改进排除方案进行了初步探讨,并取得一定成效,对于相关工作有一定参考作用。     

城市化进程中的小城镇交通初探

通过对小城镇城市结构、路网结构、交通结构和交通管理特征进行详细分析，得出小城镇交通问题症结所在，并初步提出小城镇交通规划和交通治理的对策。     

支持向量机在交通量预测中的应用

交通量预测对于区域交通规划有重要意义。提出一种基于支持向量机理论的交通量预测方法。该方法以统计学习理论为基础，通过和BP神经网络进行比较的实验，证明其在交通量预测中的有效性。