浅议固定资产减值准备与累计折旧的关系

玻璃行业的固定资产一般数额较大,使用寿命较长。根据会计“持续经营”这一假设,固定资产不需要在短期内变现,是以历史成本为计价基础的。一般情况下其帐面价值不考虑市价变动影响。事实     

高水头弧形闸门止水型式研究

介绍了高水头弧形闸门止水型式,在此基础上,论述了突扩门槽的水力学问题。结合一些国内工程实例,探讨了高水头闸门常用的3种止水型式(偏心铰压紧式、液压伸缩式、滑动转铰式)的结构特点和适用范围。     

碳纤维连续抽油杆作业车自动调平系统设计

为保证碳纤维连续抽油杆作业车作业时工作平台处于水平状态,防止侧翻,开展了作业车自动调平系统的设计。在给出自动调平系统构成的基础上,着重论述了系统的自动调平控制方案、自动调平控制原理以及自动调平控制软件的设计,给出作业车自动调平控制系统流程图。     

回热损失对磁斯特林制冷循环制冷率的影响

从铁磁质的磁化强度一般表示式出发，探讨热阻和回热损失对磁斯特林制冷循环性能的影响，导出最大制冷率及其它性能参数。得到了结果适用于以顺磁质为工质的磁斯特林制冷循环。并指出在理想回热条件下的结论也适用于磁卡诺制冷循环。     

Evaluating the impact of CASE: an empirical comparison of retrospective and cross-sectional survey approaches

The purpose of this paper is to evaluate two methods of assessing the productivity and quality impact of Computer Aided Software Engineering (CASE) and Fourth Generation Language (4GL) technologies: (1) by the retrospective method; and (2) the cross-sectional method. Both methods involve the use of questionnaire surveys. Developers' perceptions depend on the context in which they are expressed and this includes expectations about the effectiveness of a given software product. Consequently, it is generally not reliable to base inferences about the relative merits of CASE and 4GLs on a cross-sectional comparison of two separate samples of users. The retrospective method that requires each respondent to directly compare different products is shown to be more reliable. However, there may be scope to employ cross-sectional comparisons of the findings from different samples where both sets of respondents use the same reference point for their judgements, and where numerical rather than verbal rating scales are used to measure perceptions.     

Kinetics of two-step anionic polymerization

This article deals with the kinetics of two-step anionic polymerization by way of a non-steady state method. Several molecular parameters can be evaluated using the formulae developed. A bimodal molecular weight distribution function for the resulting polymer is derived from the set of kinetic differential equations, which is in agreement with the experimental data reported.     

Presupposition failure — A comedy of errors

Presuppositions of utterances are the pieces of information you convey with an utterance no matter whether your utterance is true or not. We first study presupposition in a very simple framework of updating propositional information, with examples of how presuppositions of complex propositional updates can be calculated. Next we move on to presuppositions and quantification, in the context of a dynamic version of predicate logic, suitably modified to allow for presupposition failure. In both the propositional and the quantificational case, presupposition failure can be viewed as error abortion of procedures. Thus, a dynamic assertion logic which describes the preconditions for error abortion is the suitable tool for analysing presupposition.     

心电地图仪中工频干扰的一种滤除方法

在心电地图仪中记录到的体表心电信号往往由于电磁的影响而引进工频干扰．基于体表心电信号中工频干扰的特点，作者提出了一种滤除工频干扰的方法，即就单独—胸导联信号通过提高频谱的分辨率来估计工频干扰的频率；基于最小均方误差准则来估计各导联信号中工频干扰的幅度和相位。文中还给出了该算法的流程图和滤波性能分析。模拟结果表明了该算法的有效性。应用该算法对心电地图仪中的工频干扰进行对消，取得了满意的结果。