企业重组中期间损益归属的法律规则

期间损益对企业重组中的资产、股权定价有重要影响,相关理论见仁见智,实践做法多种多样,现有法律规则也不统一,亟需改进。因关联关系影响企业重组交易定价和期间损益归属,故应立足于保护公司及其债权人合法利益,完善相关法律规则,包括关联交易事项应当通过董事会以上的决策程序,有关联关系的股东、董事应当回避表决,董事会由无关联关系董事过半数通过,股份有限公司股东会由出席会议的无关联关系股东所持表决权过半数通过,有限公司股东会由无关联关系股东所持表决权过半数通过。在非关联交易中,应由当事人自主约定期间损益归属;无明确约定的,期间损益应当归属转让方。     

以职业教育推动传统建筑工艺传承的探讨

传统建筑工艺是建筑遗产中不可或缺的重要组成部分，然而辉煌背后，传统建筑工艺却面临着断代或失传的风险。职业教育倡导的“教学做”一体化教学模式，强调培养学生的职业技能、动手能力的特点与传统建筑工艺传承所需的千锤百炼相吻合，并在实践教学中已取得了一定的成果，但同时显现了不足，文章将针对这些不足之处，以广州城市职业学院城市建设工程系为例，探讨职业院校开展传统建筑工艺的教学模式。     

分析铁路改良粉细砂填料应用性能试验

在设计铁路路基的填料时,最常出现的是在进行铁路建设的地方就地取材。在以粉细砂为主的地区通常会选择用粉细砂作为铁路的填料,在所有的填料中,粉细砂填料属于C组类型填料,但是因为两个方面的原因需要对其进行一定的改良,一方面是因为粉细砂的粒径比较单一、级配不好,K30不能够满足规范标准的要求;另一方面则是因为大型机械不能够进行施工。本文通过掺入不同体积A、B组砾砂填料到粉细砂填料中进行试验,结果显示这种操作可以在不同程度上提高K30的值,从而在达到相关设计要求的同时解决施工方面的难题。     

国外某高磷鲕状赤铁矿直接还原—磁选降磷研究

以国外某高磷鲕状赤铁矿为研究对象进行脱磷研究，该高磷矿铁品位为55.81%，磷含量为0.72%，铁矿物主要为磁铁矿和赤铁矿，48.61%的磷存在于磷酸盐中，47.22%的磷分布于铁矿物中。研究了脱磷剂用量、秸秆炭用量、还原温度以及还原时间对粉末还原铁指标的影响。结果表明：无脱磷剂碳酸钙时，无法获得合格的指标；在碳酸钙用量为25%，秸秆炭用量为12.5%，还原温度1 200 ℃，还原时间为75 min，还原产品两段磨矿两段磁选的条件下，可获得铁品位、铁回收率以及磷含量分别为94.27%、87.34%以及0.077%的粉末还原铁，该产品可作为电炉炼钢的优质原料。不加添加剂时，部分含磷矿物被还原成单质磷进入到金属铁中，故粉末还原铁磷含量较高，当碳酸钙用量为25%时，含磷矿物的还原受到抑制而保留在脉石相中，可实现降磷目的，而还原时间过长时，磷仍在脉石相中，铁颗粒将部分含磷矿物包裹，磨矿难以分离，导致磷含量升高。     

Fabrication and Characterization of Highly Oriented Composite Nanofibers with Excellent Mechanical Strength and Thermal Stability

Here, highly‐oriented poly(m‐phenylene isophthalamide)/polyacrylonitrile multi‐walled carbon nanotube (PMIA/PAN‐MWCNT) composite nanofiber membranes with excellent mechanical strength and thermal stability are successfully produced using electrospinning. It is demonstrated that the cooperation of multi‐walled carbon nanotubes (MWCNT) and high‐speed rotating collection is beneficial to the acquisition of highly oriented fibers and effectively improves the mechanical strength of the membrane along the orientation direction. Specifically, the tensile stress of poly(m‐phenylene isophthalamide)/polyacrylonitrile (PMIA/PAN) membrane is enhanced significantly from 10.6 to 20.7 MPa, benefiting from the highly oriented alignment of the fibers as well as the reinforcing effect of MWCNTs on the fibers. Furthermore, the stressing process of single fiber and fiber aggregates is carefully simulated, and the influence of MWCNTs on the mechanical properties of PMIA/PAN‐MWCNT membranes is analyzed comprehensively, providing a meaningful auxiliary means for the study of mechanical properties. In addition, the composite nanofiber membrane has the advantages of both PMIA and PAN, possessing high temperature resistance, flame‐retardancy, and chemical stability, for an ideal high‐temperature material. In short, the as‐prepared PMIA/PAN‐MWCNT composite membrane with excellent comprehensive property emerges a promising application in many fields, especially in high‐tech.     

强变形工艺对2519A铝合金组织与性能的影响

通过硬度测试、拉伸性能测试、透射电镜观察等分析手段研究了不同强变形工艺下2519A铝合金的力学性能与微观组织。结果表明,经50%的冷轧变形和165 ℃人工时效后,2519A合金的力学性能明显提高,其抗拉强度、屈服强度和伸长率分别为522 MPa、468 MPa和8.5%。而在冷变形前添加165 ℃×2 h预时效处理,合金的力学性能进一步提高,其抗拉强度、屈服强度和伸长率分别达到535 MPa、497 MPa和8%。预时效处理可以提高合金中θ′相的密度,使析出相分布更加均匀,有助于提高合金的力学性能。     

退火工艺对激光选区熔化成形Ti6Al4V合金组织及室温力学性能的影响

以Ti6Al4V球形粉末为原料,利用激光选区熔化成形方法制备了Ti6Al4V合金试样,采用光学显微镜、扫描电镜及力学性能测试等手段,研究了退火工艺对Ti6Al4V合金室温力学性能及组织的影响规律。结果表明: SLM成形沉积态Ti6Al4V合金室温抗拉强度超过1200 MPa,而平均断后伸长率仅为4.0%;在650 ℃下进行真空退火处理,合金的抗拉强度仍保持在1200 MPa左右,规定塑性延伸强度R_p0.2高于1150 MPa,但试样的断后伸长率<10%;而在750及800 ℃下进行真空退火处理,合金试样的抗拉强度降至1100 MPa左右,规定塑性延伸强度高于1050 MPa,伸长率达到甚至超过10%,材料的综合强韧性得到明显提升。随着真空退火加热温度和保温时间的增加,SLM成形Ti6Al4V合金原始β晶界逐渐变模糊,晶粒趋向于等轴化。与此同时,快速冷却转变的α′针状马氏体未出现明显地粗化。     

Effect of laver powder on textual,rheological properties and water distribution of squid (Dosidicus gigas) surimi gel

In order to ameliorate the gel quality of Dosidicus gigas surimi, the effects of laver powder on gel properties, rheological properties, and water-holding capacity (WHC) were investigated. Results indicated that the addition of laver powder could significantly increase the hardness, chewiness, and breaking force of surimi gels. However, the texture indexes and gel strength began to decline when additional amount exceeded 0.6%. Rheological results demonstrated that the addition of laver powder increased the storage modulus (G′) and viscosity of surimi, prolonged protein denaturation temperature in surimi gels. Moreover, the WHC of surimi gel was improved with the increase of laver powder. Further analyses in low-field nuclear magnetic resonance revealed that laver powder could shorten the transverse relaxation time, enhanced the combination with water, and altered the distribution of different water categories. The proportion of bound water and immobilized water reached its maximum and minimum at 0.6% of laver powder, respectively. Correlation analyses showed that WHC of surimi gel was negatively correlated well with the proportion of loose-bound water, but positively correlated with the strong-bound water and free water. In conclusion, the results supported that 0.6% was the optimal additional amount of laver powder for the squid-based surimi production based on the current ingredients of surimi products.     

HACCP在浓香菜籽油生产中的应用

为了保障浓香菜籽油的产品质量安全,采用HACCP体系对浓香菜籽油生产全过程进行生物、物理、化学的危害分析,确定关键控制点,制定预防措施,并对生产环节进行有效监控,制定纠偏措施,做好记录管理,为浓香菜籽油的安全生产提供借鉴。