会计政策选择的效率性分析

会计政策选择类型在理论上大体可分为机会主义型和效率(或有效契约)型。会计政策选择具有效率性,但也为经理人员的机会主义行为打开了大门。在我国,由于企业缺乏一系列有效的激励约束机制,会计政策选择的机会主义仍然严重。为此,必须建立适合我国企业有效的激励约束机制。     

苯并口恶嗪-环氧化合物-胺类催化剂体系开环聚合反应的研究

采用TLC，GPC，1H－NMR及IR等分析方法，对苯并恶嗪－环氧化合物－胺类催化剂体系的聚合反应进行了研究，表征了产物结构，并探讨了聚合反应机理，结果表明，苯并恶唪－环氧化合物体系在胺类催化剂如苄胺，咪唑的作用下，能发生开环聚合反应，生成低分子量的聚合物。     

Sensitizing Mechanism and Adsorption Properties of Dye—Sensitized TiO2 Thin Films

The dye-sensitized TiO2 complex films were prepared by the dye coat onto TiO2 surfaces,and the sensitizing mechanism and adsorption properties of the dye-sensitized TiO2 complex films were inverstigated.The influence of the application conditions of dye adsorbed on TiO2 films on the amount of dye adsorption was discussed.Experimental results show that the concentration,the temperature of dye solutions and the dipping time of TiO2 films in the dye solutions have a significant influence on the amount of dye adsorption.Cell test indicates that the conversion efficiency of light to electricity increases with the amount of dye adsorption.     

Growth of Fe on Si (100) at room temperature and formation of iron silicide

Low-energy electron diffraction (LEED), Auger electron spectroscopy and X-ray photoelectron spectroscopy (XPS) investigations of both the growth of an iron film on silicon (100) at room temperature and the subsequent formation of iron silicide are the subjects of this paper. An in-situ cleaned silicon (100) wafer without carbon or oxygen contamination exhibiting the known 2 × 1 reconstruction in the LEED pattern served as the substrate. Iron was deposited on this reconstructed surface at 300 K. The comparison of theoretical calculations based on three growth mechanisms with XPS data obtained with take-off angles of 0° and 50° clearly demonstrates a layer-by-layer growth of the iron film on silicon (100). At 300 K no formation of iron silicide was observed, although an interaction between iron and silicon could be detected at the interface. The formation of iron silicide was observed at annealing temperatures of 630–730 K. Quantitative XPS analysis yields the presence of FeSi₂, when the thickness is large enough. Neither the iron film on silicon nor the silicide shows any LEED pattern.     

苎麻阳离子改性的研究（三）：改性苎麻的染色机理

采用上染速率，等温吸附模型，Ｚｅｔａ电位、染料与纤维的结合力等方法从理论上研究了改性苎麻的染色机理，苎麻改性后，纤维表面的Ｚｅｔａ电位由原来的－４２ｍＶ提高到－１８ｍＶ，正电性显著增加，提高了阴离子染料对改性苎麻的亲和力，上染率高，节约染料。     

压裂泵往复密封性能及机理研究

根据流体动压润滑理论，对压裂泵柱塞密封摩擦副的润滑机理进行了理论分析。在排出和吸入行程，柱塞密封摩擦副均能满足流体动压润滑的条件，即在柱塞与密封界面上能形成并保持一定厚度的油膜润滑密封，从而达到减小摩擦提高寿命的目的；建立了摩擦界面油膜厚度和泄漏量的计算公式。利用有限元法理论，对密封圈的压力沿轴向的分布规律、泄漏量与压力变化关系进行了模拟计算。对往复密封圈沿轴向压力分布、泄漏量随压力变化进行了测试；试验结果表明，建立的计算模型具有较高的计算精度，揭示了压裂泵的密封机理。     

浸入凝胶法聚合物膜形成机理的研究现状

从热力学、传质动力学、相分离机制和固化过程几方面综述了浸入凝胶过程中聚合物膜形成机理的研究现状 .指出浸入凝胶成膜过程是传质交换和由传质交换引发的相分离以及其后的固化过程之间相互竞争的复杂非平衡过程 ,膜结构是上述几个过程竞争的结果     

激光结晶a-Si:H SOI离子注入和快速退火

本文对激光结晶a-Si∶H SOI结构砷注入和快速退火行为作了研究.a-Si∶H激光结晶有Lp-LCR,OD,FCR-2,FCR-1四个结晶区.用剖面电镜观察了结晶区的结构.扩展电阻测量表明Lp-LCR区中有两种扩散机制,即杂质在晶粒体内扩散和沿缺陷扩散.OD区中有三种扩散形式,除有上述两种以外,还有沿缺陷的扩散.首次比较了沿晶界和缺陷的扩散速度.     

物探螺旋钻机钻杆液压夹紧机构的设计计算

利用ANSYS大型有限元分析软件,对新设计的物探螺旋钻机钻杆液压夹紧机构进行了数值模拟分析计算。分析计算结果表明,当钻杆液压夹紧机构的钳体材料选择ZG310-570,所用液压马达的排量为390 mL/r时,该系统在最小驱动压力4.82 MPa、最大驱动压力7.30 MPa时才能正常工作。这种数值模拟分析为进一步改善钻杆液压夹紧机构的受力,改进机构的设计提供了依据。     

论国有企业激励机制和约束机制的设计

本文通过对建立国有企业激励机制和约束机制的过程中存在的问题进行分析，找出其产生的原因，并尝试提出国有企业激励和约束机制设计思路与对策。