Suspension force and mechanism of debris flows

The paper discusses the postulated suspension force, by which it is possible to explain some enigmatic phenomena observed in different types of mass movements. This force is generated in thick suspensions as a result of friction between sinking solid particles and static water. The suspension force is related to the seepage force but they have opposite directions. Both forces form flow networks. Having explained the suspension force, the paper describes how this influences the movement of material, particularly in debris flows. Enigmatic features and the mechanism of debris flows and lahars are explained by virtue of the suspension force. Electronic Publication     

浅谈会计信息失真的成因及对策

阐述了会计信息失真的表现形式及其危害性，从会计自身、内控制度、外部审计、道德观念、执法等方面分析了会计信息失真的原因，并从完善法规制度、实行会计委派制、健全会计监督体系、加强立法和执法力度、更新观念、提高素质等方面提出了治理会计信息失真的办法，从根本上杜绝会计信息失真的现象。     

Scheduling railway traffic at a construction site

We consider the problem of rescheduling trains in the case where one track of a railway section consisting of two tracks in opposing directions is closed due to construction activities. After presenting an appropriate model for this situation we derive a polynomial algorithm for the subproblem of finding an optimal schedule with minimal latenesss if the subsequences of trains for both directions outside the construction site are fixed. Based on this algorithm we propose a local search procedure for the general problem of finding good schedules and report test results for some real world instances. Received: December 8, 1999 / Accepted: May 2, 2001     

Replacement of beef fat in Frankfurters by interesterified palm,cottonseed and olive oils

Three interesterified vegetable oils (IVOs) prepared from palm, cottonseed, and olive oil, respectively, have been studied for application to Frankfurters. Beef fat (10%) was replaced by one of the IVOs at 20, 60 or 100%. Fatty acid composition of the lipid fraction in the Frankfurters and saturated/unsaturated ratios were established for all batches. We found that total or partial replacement of beef fat by IVOs did not lead to significant changes in appearance, colour, texture, flavour or sensory score. We conclude that IVOs may be successfully applied as beef fat substitutes in Frankfurters.     

The organisational learning effects of management accounting information under advanced manufacturing technology

This study empirically examined the organisational learning effects of the nonfinancial performance information provided by management accounting information systems (MAISs) under advanced manufacturing technology (AMT). In this study, a target costing system and the frequent and quick reporting of information were considered the facilitators of learning. First, we examined the relationships between AMT level and the amount of nonfinancial performance information produced by MAISs. The empirical results showed that there are significant positive relationships between the level of AMT and nonfinancial performance information. With a systems approach, we also proved the impact of the relationships among AMT levels, nonfinancial performance information and learning facilitators on the organisational performance of a firm. The results of our research suggest that under a high level of AMT, for the provision of information to result in an increase of performance through organisational learning, a target costing system must be introduced and a large amount of information should be provided frequently and quickly. The results of this study also showed that although AMT level may be low, fairly well-arranged facilitators and a moderately large amount of information may be necessary for the improvement of performance. In conclusion, effective organisational learning depends on the provision of relevant information as well as efficient learning support mechanisms.     

故县大坝变形监测存在的问题及自动化改造初步设想

介绍了故县大坝变形监测系统的构成及存在的问题，并根据故县大坝的实际情况，提出了实施自动化改造的初步设想。     

中厚板轧制边部不均匀变形机理的探讨

通过分析宽中厚板轧制过程中的边部不均匀变形，探讨了其影响因素及大宽度板“切边纵裂”的产生原因，提出了解决问题的具体办法。