浅析固定资产评估增减值的会计处理

在固定资产评估过程中 ,按照现行会计制度来处理固定资产增、减值既复杂也不尽合理 ,本文对此进行了对比分析 ,提出了新的会计处理方法。     

Effects of Lanthanum on Root Growth and Senescence of GF43 （ Prunus domestica ） Plantlet in Vitro

The effect and the action mechanism of lanthanum on GF43 plantlet in vitro were studied. The results of experiments show that root growth rate and dry weight of GF43 by LaCI3 treatments increase. The activities of antioxidant enzymes in root system such as superoxide dismutase (SOD), catalase (CAT) and peroxidase (POD) apparently enhance. Moreover O^-2 and malond ialdehyde (MDA) contents and cell membrane permeability of GF43 are decreased by LaC13. The relatively stable membrane structure of cell could also be maintained and the root ageing of GF43 plantlet in vitro delays.     

主从式小型集散系统设计

集散型控制系统是一种昂贵的先进自动化装置,作者设计一套经济、实用的主从式小型集散系统,用于仪器开发领域,不仅能节省开发资金,还能提高仪器系统的利用率、可靠性、稳定性。该文构建了小型集散系统的框架,并为此设计一套完善的通讯协议,克服了通用的通讯协议中存在的安全隐患。以此理论为基础,开发了自动生化分析仪系统。     

Benchmark solution of imperfect angle-ply laminated rectangular plates in cylindrical bending with surface piezoelectric layers as actuator and sensor

The static and dynamic responses of simply supported adaptive angle-ply laminates in cylindrical bending are considered. The interlaminar bonding of the host elastic laminate is assumed to be imperfect, described by a spring-layer model, while the bonding between the host elastic laminate and the surface piezoelectric actuator and sensor layers is perfect. The state-space approach, which is directly based on the three-dimensional exact elasticity (piezoelasticity) equations and very effective in analyzing laminated structures, is employed. The numerical results should provide a useful means of comparison in the development of simplified analyses or numerical methods.     

Tribological behavior of sialon ceramics sliding against steel lubricated by fluorine-containing oils

The friction and wear behavior of sialon ceramics sliding against steel and lubricated by perfluoropolyethers (PFPE), tetrakis (3-trifluoromethylphenoxy)-bis(4-fluoro-phenoxy)-cyclotriphosphazene (X-1P) and ionic liquid (1-methyl-3-octylimidazolium tetrafluoroborate, coded as L108) were investigated. It was found that the three fluorine-containing lubricants reduced friction coefficient and wear volume effectively. The effectiveness of the three lubricants in reducing wear volume could be ranked as L108>X-1P>PFPE. The antiwear films mainly consisting of organic oxyfluoride or carbonfluoride species and silicon fluoride are all observed for the three lubricants, while the degradation of PFPE during friction might account for the higher wear volume therewith. The lowest friction coefficient 0.065 was recorded for L108 under load of 0.5–400 N. This is dependent on the physically adsorbed ionic liquid on the rubbing surface and the formation of BN under the harsh conditions.     

工业企业称重技术的发展

本文简述作为衡器主体的工业衡器生产和应用的发展，简述工业企业中通用衡器的应用和各行各业特有的专用衡器的发展。同时认为衡器业再也不单纯是称重设备制造业，而是涵盖了含有称重的自动化系统、安全控制系统、质量控制系统、工艺控制系统等等的综合系统设备的制造业。自动包装设备制造、分选设备的一系列制造业。使其技术精尖、数量繁多、范围广泛。     

ERP环境下检测中心管理系统的设计与实现

文章根据某钢铁企业对产品试验及检测数据进行实时数据分析与管理的需求,基于该企业内部已运行的ERP系统平台,采用C/S与B/S混合结构,结合实际业务流程,设计了与企业ERP系统集成的试验检测中心管理系统。并详细介绍了业务流程的动态定义技术、数据表转换技术和数据的抽取及存储方法等系统实现技术。     

基于MEMS技术的新型微冷却方式

针对高功率电子器件散热问题,介绍了国际前沿领域电子设备热控制的技术动态．讨论了基于MEMS技术的微冷却器有体积小,散热面积大,消耗功率低,批量制作经济性好等优点。分析了微通道、微喷流和微热管3种基于MEMS技术的新型微冷却方式的传热原理、目前的技术状况及应用前景微通道的采用增加了对流换热面积,提高了对流换热系数;微喷流冷却器中由于高速冷却液的形成,显著提高了换热系数;微热管均热效果极佳。     

压铸镁合金选择的模糊综合评判方法

合理地选择合金是进行压铸产品设计的重要环节之一。本文基于模糊综合评判原理 ,建立了压铸镁合金材料选择系统 ,快捷有效地选择出最合适的合金牌号。同时 ,以一 MP3外壳选材为例 ,具体说明系统运行过程     

SiC二极管在高频大功率电流型逆变器中的应用

针对电流型逆变器桥臂并联扩容时开关损耗较大的问题,对SiC肖特基二极管和Si快恢复二极管的正反向恢复特性、MOSFET并联均流特性以及容性状态下电流型逆变器工作过程进行了研究。提出了在电流型逆变器中用SiC肖特基二极管代替Si快恢复二极管以实现保持逆变器良好并联均流效果的同时降低逆变器损耗。分别搭建了基于Si快恢复二极管和SiC肖特基二极管的电流型逆变器实验平台以对比验证SiC肖特基二极管在系统扩容应用中实际效果。研究结果表明,在电流型逆变器中使用SiC肖特基二极管可以极大地降低逆变器损耗同时保持逆变器良好的均流效果,提高逆变器效率。