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。     

Decoder side information generation techniques in Wyner-Ziv video coding: a review

Multimedia Tools and Applications - In Wyner-Ziv (WZ) video coding, decoder side information (SI) takes a key role in a WZ video codec among other building blocks. In this paper, we review the...     

液压支架立柱拆装机构设计

拆柱机由电动机匹配乳化液泵将电能转化为泵的液压能,带动液压马达回转作为拆装柱的动力。     

除尘器新型褶式滤筒的结构优化及系列化设计

以新型褶式滤筒为研究对象,选取滤筒褶数N_2、褶夹角θ、褶高h、过滤风速v为影响因子,除尘器压力损失为响应值,基于响应曲面法分析影响因子对压力损失的影响,建立滤筒除尘器压力损失的预测模型并得到滤筒褶皱结构最优参数。以滤筒内径D、筒体高度D_1为标准尺寸,依据相关国家标准设计滤筒筒体部分;以锥体高度D_2、锥体上圆直径D_3为系列尺寸,利用尺寸变化法设计锥体部分;通过Access软件建立滤筒产品数据库。结果表明:当θ=5.2°,N_2=50,v=0.01 m/s,h=0.035 m时,除尘器压力损失最低;当D_1=1 000 mm,D=320 mm时,D_2和D_3最佳值分别为600,130 mm,故采用D_2/D_1=0.6,D_3/D=0.4的比值设计相应滤筒锥体系列。     

Tailoring the electron-blocking layer by addition of YSZ to Ba-containing anode for improvement of ceria-based solid oxide fuel cell

The in-situ fabrication of an electron-blocking layer between the Ba-containing anode and the ceria-based electrolyte is an effective approach in suppressing the internal electronic leakage in ceria-based solid oxide fuel cell (SOFC). To improve the thickness of the electron-blocking layer and to research the effect of the layer thickness on the improvement of SOFC, a Ba-containing compound (0.6NiO-0.4BaZr_0.1Ce_0.7Y_0.2O_3-δ) modified by Y stabilized zirconia (YSZ) was employed as a composite anode in this research. SEM analyses demonstrated that the thickness of the interlayer can be simply controlled by regulating the proportion of YSZ at anode. The in-situ formed interlayer in the cell with the anode modified by 20?mol% YSZ possesses a thickness of 0.9?µm which is more suitable for the cell achieving an enhanced performance.     

平面桁架构建的定日镜面形支撑结构优化及实验

针对反射面成型的复杂影响因素，提出平面桁架构建的定日镜面形支撑结构优化技术路线. 利用模拟仿真、数值计算和优化算法等方法，解析20 m²定日镜面形定义技术路线的4个组成环节：面形规格及宽高比、上弦杆的截面矩、平面桁架组间距的最优值、机加工中工艺控制要点的量化. 试制小型定日镜进行实验，分析光斑形状和能流密度分布特性，并与理想球面形光斑比较，两者的拟合优度大于0.98. 实验结果表明，当反射镜宽高比取1.2，上弦杆截面矩取40 000 mm⁴，桁架组间距取950 mm，上弦杆和斜杆的开孔公差小于0.9 mm时，反射面形的质量提升. 研究从原理和实践上证明了该优化技术路线的可行性.     

基于图像增强的去雾快速算法的FPGA实现

基于图像增强方法，本文提出了一种使用亮度映射的图像去雾快速算法。此算法通过调整室外多雾场景图像的对比度，提高了雾中物体的辨识度。算法的复杂度低、处理延迟小，实时性高，利于FPGA的实现。实现时不需外存储器，延时为ns级，并提供了强度调节接口，以适应较广的应用环境。     

A dense and compact laser cladding layer with solid metallurgical bonding significantly improved corrosion resistance of Mg alloy for engineering applications

Although Mg alloy attracts great attention for engineering applications because of high specific strength and low density, low corrosion resistance limits its extensive use. In this study, Mg–Al–Zn–Mn alloy was treated via a laser cladding process to generate a dense and compact laser cladding layer with solid metallurgical bonding on the substrate for improving corrosion resistance, effectively hindering the corrosion pervasion into Mg alloy. The corrosion current density declined from 103 μA/cm² for Mg alloy to 13 μA/cm² for the laser cladding layer in NaCl aqueous solution. Moreover, the laser cladding layer was slightly corroded in comparison with Mg alloy in NaCl aqueous solution. Besides, the microhardness of the cladding layer reached a mean value of 170.5 HV, 3.1 times of Mg alloy (56.8 HV) due to the in situ formation of hardening intermetallic phases. Wear resistance of laser cladding layer was also obviously improved. These results demonstrated that the laser cladding layer obviously enhanced anticorrosion property of Mg alloy for engineering applications.