信永中和"登云股份IPO审计失败"探究

本文以证监会发布的针对信永中和及两名签字注册会计师的行政处罚决定书为切入点,结合深圳证券交易所、天眼查、巨潮资讯等网站公布的相关信息,从信永中和的具体审计过程,分析登云股份IPO审计失败的原因,原因主要在于基于业务需要未充分了解公司及其经营环境,贸然接受委托,缺乏应有的执业审慎,缺少了必要的审计程序,复核制度流于形式丧失了发现错误的最后机会。     

Wetting,infiltration and interaction behavior of CMAS towards columnar YSZ coatings deposited by plasma spray physical vapor

Thermal barrier coatings (TBCs) produced by electron beam physical vapor deposition (EB-PVD) or plasma spray (PS) usually suffer from molten calcium-magnesium-alumino-silicate (CMAS) attack. In this study, columnar structured YSZ coatings were fabricated by plasma spray physical vapor deposition (PS-PVD). The coatings were CMAS-infiltrated at 1250?°C for short terms (1, 5, 30?min). The wetting and spreading dynamics of CMAS melt on the coating surface was in-situ investigated using a heating microscope. The results indicate that the spreading evolution of CMAS melt can be described in terms of two stages with varied time intervals and spreading velocities. Besides, the PS-PVD columnar coating (～100?μm thick) was fully penetrated by CMAS melt within 1?min. After the CMAS attack for 30?min, the original feathered-YSZ grains (tetragonal phase) in both PS-PVD and EB-PVD coatings were replaced by globular shaped monoclinic ZrO₂ grains in the interaction regions.     

上水口环形吹氩对中间包内渣眼形成的影响

 中间包上水口环形吹氩可以在塞棒周围形成清洗钢液的环形气幕，同时部分氩气泡随钢液进入上水口内，可以减少非金属夹杂物在水口内壁的黏附，起到防止水口堵塞的作用。然而，不合理的吹氩量会导致中间包内液面渣层受过强的气液羽流冲击而形成渣眼，使得钢液裸露并发生二次氧化，严重影响铸坯质量。采用标准 k ε 湍流模型研究中间包内流体流动，采用DPM模型和VOF模型耦合方法，研究上水口环形吹氩条件下渣眼的形成及演化规律。结果表明，上水口环形吹氩在塞棒周围形成较强的上升流，塞棒上部邻近区域存在多个涡流区；在钢液涡流的影响下，中间包液渣下层远离塞棒区域，上层向塞棒区域迁移；随着吹氩量的增大，平均湍动能增大，塞棒附近钢液速度逐渐增大，钢渣界面钢液速度先增大后减小，渣眼边缘钢液速度先增大后减小然后再增大，速度与垂直方向夹角逐渐减小；增大吹氩量，中间包熔池液面形成以塞棒为中心的渣眼，渣眼面积逐渐增大。试验条件下不产生渣眼的临界吹氩量为4.2 L/min，对应的钢渣界面最大速度为0.247 m/s，与垂直方向夹角为70°。     

Recent progress of green sorbents-based technologies for low concentration CO2 capture

The increased concentration of CO₂ due to continuous breathing and no discharge of human beings in the manned closed space, like spacecraft and submarines, can be a threat to health and safety. Effective removal of low concentration CO₂ from the manned closed space is essential to meet the requirements of long-term space or deep-sea exploration, which is an international frontier and trend. Ionic liquids (ILs), as a widespread and green solvent, already showed its excellent performance on CO₂ capture and absorption, indicating its potential application in low concentration CO₂ capture. In this review, we first summarized the current methods and strategies for direct capture from low concentration CO₂ in both the atmosphere and manned closed spaces. Then, the multi-scale simulation methods of CO₂ capture by ionic liquids are described in detail, including screening ionic liquids by COSMO-RS methods, capture mechanism by density functional theory and molecular dynamics simulation, and absorption process by computational fluid dynamics simulation. Lastly, some typical IL-based green technologies for low concentration CO₂ capture, such as functionalized ILs, co-solvent systems with ILs, and supported materials based on ILs, are introduced, and analyzed the subtle possibility in manned closed spaces. Finally, we look forward to the technology and development of low concentration CO₂ capture, which can meet the needs of human survival in closed space and proposed that supported materials with ionic liquids have great advantages and infinite possibilities in the vital area.     

重轨矫直速度对矫后残余应力的影响分析

针对矫直速度对重轨矫后残余应力的影响进行研究,利用Pro/E建立60kg·m-1重轨九辊水平矫直模型,采用ANSYS Workbench对重轨矫直过程进行有限元数值模拟,通过现场矫直规程对采用现场矫直速度以及假定矫直速度得到的重轨矫后残余应力进行分析比较,得出了在其余条件不变的情况下重轨的矫直速度在1.4~1.6m·s-1的范围内其轨底矫后纵向残余拉应力小于250MPa,且残余应力分布合理,满足矫直要求,相比于现场采用的1.2m·s-1的矫直速度其生产效率最大能够提高16.7%~33.3%。     

Effect of an abrupt change in pulling rate on microstructures of directionally solidified Al2O3-Er3Al5O12 eutectic and off-eutectic composite ceramics

Directionally solidified microstructures of Al₂O₃-Er₃Al₅O₁₂ eutectic and off-eutectic in situ composite ceramics were explored under abrupt-change pulling rate conditions. Corresponding temperature distributions and interface locations were studied. In eutectic composition, fluctuation of eutectic spacing occurred when the pulling rate increased abruptly. A gradually increase or abrupt increase in eutectic spacing was observed when the pulling rate decreased abruptly. In hypoeutectic and hypereutectic compositions, formation of the primary phases were suppressed when the pulling rate increased abruptly from 10?µm/s to 100?µm/s, while primary phases precipitated when the pulling rate decreased abruptly from 100?µm/s to 10?µm/s. The interface altitude decreased after the pulling rate increased abruptly, but increased after the pulling rate decreased abruptly. The liquid composition restriction (around the eutectic composition) at the eutectic interface plays an important role in the suppression of the primary dendrite and coupled eutectic oxides can be obtained in off-eutectic compositions even under higher solidification rate conditions.     

内插法在相关干涉仪测向体制中的应用

测向误差的减小一直以来都是无线电测向精度提高的一个难点,对于不同的测向体制所采用的减小测向误差的方法都不尽相同。本文主要介绍的是相关干涉仪测向体制的基本原理以及通过内插法的应用来减小测向误差的方法。     

Analysis of Phytochemical Composition of Camellia oleifera Oil and Evaluation of its Anti-Inflammatory Effect in Lipopolysaccharide-Stimulated RAW 264.7 Macrophages

In China, Camellia oleifera oil (COO) is not only a common edible oil but also a traditional remedy widely applied to ameliorate a variety of illnesses associated with inflammation, such as mouth ulcers, thrush, eczema, etc. However, there has been a lack of relevant biological research on the anti-inflammatory capacity of COO, and the specific bioactive lipid phytochemicals contributing to the anti-inflammatory effect need further research. In this study, the RAW 264.7 macrophages model was used to investigate the anti-inflammatory capacity of COO. Our data showed that 33–200 μg/mL COO markedly inhibited the lipopolysaccharide lipopolysaccharide (LPS)-stimulated nitric oxide (NO.) secretion via the suppression of Nos2 and Cox-2 expression. The enzyme immunoassay confirmed that COO also exhibited a strong suppressive effect on the expression of proinflammatory cytokines such as Tnf-α and Il-6. To further explore the correlation between the anti-inflammatory effects and the lipid phytochemicals in COO, 10 samples were collected and screened for their chemical compositions. It was interestingly demonstrated that the polyphenol extracts of COO play a vital role in its anti-inflammatory properties. In addition, an oil-in-water (O/W) emulsion-based system was also developed to deliver the liposoluble COO into the cells, and the feasibility of this system was confirmed. Our research confirms the anti-inflammatory potential of COO and highlights that the main functional ingredient is polyphenol extracts. This may provide a scientific basis for the comprehensive utilization and development of COO and related functional foods.     

卫星激光通信粗跟踪系统复合控制策略

针对卫星激光通信粗跟踪系统的跟踪稳定精度指标要求高的特点,建立了基于永磁同步电机直接驱动的粗跟踪系统模型并进行了跟踪稳定误差分析。在采用传统PID控制策略存在跟踪误差较大、动态性能较差等不足的基础上,提出了一种基于粗跟踪系统的改进型前馈复合控制策略。从理论上分析了前馈复合控制策略提高了粗跟踪系统的动态性能,为降低跟踪稳定误差提供了改善方案。地面实验验证结果表明,与传统控制策略相比,改进型复合控制策略极大地降低了系统的动态跟踪误差,动态跟踪误差由606μrad降低至13μrad(1δ)。进一步的在轨实验也验证了改进型复合控制策略的合理性和先进性,总体指标满足了卫星激光通信终端的极高精度要求。本文所提出的控制策略对其他高性能跟踪伺服系统设计也具有较大的借鉴意义。