注册会计师制度的问题与对策

对注册会计师制度的现状作了分析，提出了存在的问题，结合国外的先进经验，对解决这些问题提出了自己的意见．     

低温甲醇洗碳捕集改进与优化

减少CO₂排放对环境保护尤为重要。传统低温甲醇洗工艺中大量被贫甲醇吸收的CO₂由于被N₂稀释而直接作为尾气排放进大气中。为探究工艺改进空间,本研究基于Aspen Plus对一传统低温甲醇洗工艺进行模拟,物性方法选用CPA（Cubic-Plus-Association）模型并对该模型的二元交互系数进行回归修正,后与实际数据进行对比确保模型的准确性。对于工艺改进,首先在传统低温甲醇洗工艺的基础上采用四级增压热闪蒸和降压闪蒸相结合的方式进行一次改进以用于CO₂捕集,并对相关参数进行优化以进一步降低系统公用工程消耗。结果显示,虽然一次改进工艺的CO₂产量是传统工艺的3.3倍,但系统能量消耗增加了2.12%,系统㶲消耗增加了17.81%。接着,在一次改进工艺的基础上采用“半贫液+透平回收”相结合技术进一步进行节能改进,二次改进工艺的CO₂产量不仅与一次改进工艺相当,系统能量消耗和系统㶲消耗相比于传统低温甲醇洗工艺也分别降低了17.16%和5.85%。     

Addition of malodorants to lighter gas – The phase equilibrium properties of mixtures of lighter gas and selected substances

Relevant thermodynamic and phase behavior of mixtures created by adding malodorants to lighter gas to discourage its abuse have been studied. The influence of physical factors such as temperature, pressure and concentration of the selected substances with lighter gas is studied. This work represents one component in a larger study examining the feasibility of adding malodorants to lighter gas and focuses on the physical chemistry or chemical engineering aspects of the problem. An initial set of 27 compounds was selected based on deterrent effect (odor) in order to find suitable additives to lighter gas components. The aim is to find substances that not only have the correct physiological effect (discourage abuse) but also the correct physical behavior upon addition to lighter gas (solubility, phase behavior). Specifically the way the malodorant partitions between the vapor and liquid phase is modeled. Furthermore, addition of the malodorants should not affect the normal use of the lighter. Thus of the 27 initial components chosen, nine were found that could be suitable additives. In this work we used the thermodynamic models COSMOtherm – an activity coefficient model – and Cubic-Plus-Association (CPA) – an equation of state – to model the fluid phase and solubility behavior of the mixtures formed by the various additives with butane.     

Empirical and theory-driven investigations of the Canadian Code of Ethics for Psychologists.

This article summarizes empirical and theoretical research focusing on the structure and content of the Canadian Code of Ethics for Psychologists (Canadian Psychological Association [CPA], 1986, 1991, 2000). Functional grammar and content analyses show that, compared to other codes, the CPA code is written in a way that is empowering for the decision-maker. Moreover, it is more likely than other codes of ethics to provide a rationale for ethical behaviour. Preliminary support for the hierarchical organisation of the ethical principles of the CPA code exists but more research is needed to determine if the hierarchy leads to more consistent decision-making in the resolution of ethical dilemmas. Recommendations for future research directions are outlined. (PsycINFO Database Record (c) 2011 APA, all rights reserved)     

潜艇规避锚雷安全距离选择问题

当潜艇使用本艇声纳发现水雷或航行通过已预告的水雷位置点附近海域时，潜艇都必须建立一个最小安全距离，从而依此对水雷进行机动规避．通过对潜艇规避水雷过程中的因素进行分析，给出了潜艇规避水雷最小安全距离的通用计算公式，为潜艇规避单枚水雷提供了科学依据．     

A hybrid fuzzy MCDM approach for evaluating website quality of professional accounting firms

Due to the popularity of internet, the CPAs can develop websites that properly deliver professional information and represent their firms. Effective use of CPA firm websites can increase communication with existing clients and attract potential clients. This study aims to build a hybrid approach that combines the fuzzy analytic network process (FANP) and fuzzy VlseKriterijumska Optimizacija I Kompromisno Resenje (FVIKOR) for evaluating website quality of the top-four CPA firms in Taiwan and provide worthwhile recommendations for enhancing website design and content. The results show that CPA firms included in this study do not utilize the Internet to its full potential and need to improve their websites. Deloitte has the best overall performance, follow by PricewaterhouseCoopers, Ernst & Young, and KPMG. Additionally, the top-five evaluation criteria in order of importance are richness, understandability, assurance, relevance, and reliability. Therefore, the findings of this study can help CPAs identify the strengths and weaknesses of their own websites and in comparison with those of their competitors, and then make resource allocation decisions about how to improve the status quo and achieve ideal websites.     

提高定制产品物料需求预测的准确性

提高定制产品物料需求预测准确性是提高企业竞争能力的必由之路。通过某公司提高定制产品物料需求预测准确性的具体项目实践，介绍了关于提高物料需求预测准确性的具体措施。通过建立一种能为各部门所共同接受的产品语言来加强各部门的信息交流，并减少从客户的实际需求到物料预测之间的中间环节来提高整个物料预测的准确性，并以实例验证其有效性。     

Rapport Du Representant De La SCP Au Conseil National De La Planification Scientifique De L'association Canadienne D'Hygiene Mentale.

Presents the report of the Canadian Psychological Association representative to the National Scientific Planning Council of the Canadian Mental Health Association. The purpose of this report is to communicate in very brief form the activities of the Council which are most likely to be of interest to psychologists. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

Report of CPA Representative Social Science Research Council of Canada.

Presents the report of the Canadian Psychological Association Representative to the Social Science Research Council of Canada. The Annual Meeting of the Social Science Research Council of Canada met at Carleton University on 13 June 1967. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

50MW补偿脉冲发电机的设计与优化

为深化补偿脉冲发电机有关机理、工艺和外围系统配合的研究,研制了一台额定转速为8000r/min的50MW全被动补偿脉冲发电机,并介绍了其中关键材料包括屏蔽筒和转轴等的选择。在理论计算和仿真分析的基础上设计了电机励磁回路以及电枢绕组,提出了一种新的电枢绕组端部屏蔽方法即采用内外两个铝环紧固绕组端部,在实现端部屏蔽的基础上还增加了端部强度,在比较了两种不同屏蔽措施的基础上提出了端部漏感的简化计算方式,并通过理论分析和仿真验证了端部屏蔽可以进一步减小电枢绕组的放电电感。最后通过分别计算补偿电机直线部分的电感和端部漏感,比较了不同设计参数下补偿电机内电感,对电枢绕组进行了优化设计,提高了补偿电机峰值功率密度。理论分析和仿真证明了所设计电机的参数及其运行可靠性可以达到设计要求。