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。     

珠钢不锈钢冶炼技术探讨

本文阐述了不锈钢冶炼的关键技术，为生产准备提供帮助。     

天铁炼钢厂四流中间包流场的水模实验及优化

介绍了天铁炼钢厂中间包水模实验原理和过程，分析了斜、直、圆三种型式挡渣墙模拟结果，提出了合理的挡渣控流方案，在生产实践中使用效果良好。     

膜分离技术在水处理领域的应用

对2000年底巴黎“饮用水和工业用水制造领域中的膜技术”国际会议进行了简单的回顾，根据会议经历对当今膜分离技术在水处理领域的应用市场进行分析，提出今后液体膜分离技术的研究和发展的重点。最后对我国液体分离膜技术的发展提出一些建议。     

美国钢铁企业的并购浪潮及特点分析

介绍了最近美国大型钢铁企业发生的主要并购活动。并对这些并购活动的特点进行了分析。     

S-N-P curves in 7075 T7351 and 2024 T3 aluminium alloys subjected to surface treatments

The S-N-P (stress, number of cycles, failure probability) curves for 2024 T3 and 7075 T7351 aluminium alloys were obtained. Previously, surface treatments of degreasing and different types of anodizing were applied to samples, evaluating the influence of these treatments on the fatigue life of the alloys. The determination of the S-N-P curves was done using Maennig's method. Rotary fatigue was used because this technique produces greater stress on the sample surfaces, the zone in which it is important to evaluate fatigue resistance. Both the transition range and the finite life range were evaluated, calculating the 1, 50 and 99% fracture probability. SEM was performed in order to characterize the fracture micromechanism. The conclusions were that Maennig's method is useful to evaluate fatigue life of these materials in a fast and efficient manner. Moreover, surface treatments produce a decrease in the fatigue life of both alloys, associating this effect with the surface damage produced on each sample during the treatment.     

Integrating psychology and politics.

Comments on the article "A house divided? The psychology of red and blue America" by D. C. Seyle and M. L. Newman (see record 2006-11202-001). Seyle and Newman concluded that the red and blue metaphor is inaccurate and proposed a purple America strategy to better convey that the majority of people do not align themselves with political extremes. There is interdisciplinary agreement on this. Although not cited by Seyle and Newman, the findings by Professor Fiorina of Stanford University were reported by the APA Monitor on Psychology in its coverage of the 2005 APA State Leadership Conference (Murray Law, 2005). In contrast to their social psychological analysis, Seyle and Newman were incorrect in concluding that "[a]s psychologists, we are not in a position to change either the elements of the American political system that may spur this conflict or even the decisions made by pundits, politicians, and reporters about the terms they choose to use in political discussion" (p. 579). (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

Bioavailability and Toxicity of Metal Nutrients during Anaerobic Digestion

This paper investigates the effect of chelating agents on the bioavailability of Fe and Cu during anaerobic digestion. The results on metal speciation and methane production in anaerobic serum bottles showed that biomass was able to grow in the presence of citrate 1?mM and nitrilotriacetic acid (NTA) 1?mM, suggesting that the binding sites at the cell surface competed efficiently for the metals with the chelating agents added. The presence of free ethylenediaminetetraacetic acid 1?mM inhibited methanogenesis, and this seemed to be related to a loss in metal uptake capacity. Although the addition of soluble microbial products (SMP) did not change metal distribution in anaerobic systems, it caused an increase in the rate of methane production, and it is believed that direct uptake of Cu-SMP complexes was responsible for this increase. The best protection against Cu toxicity occurred when stoichiometric amounts of NTA, which should complex and solubilize most of the Cu, was added, and it is likely that NTA prevented lethal concentrations of Cu from being adsorbed onto the cell and hence internalized.     

AssetCollector: a system for managing collections of cultural assets

In this paper, AssetCollector is presented, which is a system for managing collections of cultural assets. AssetCollector covers the needs of collection curators towards defining, populating and searching a collection in a flexible way, while supporting them in generating reports based on the collection’s assets and reusing them in order to build web sites and CD-ROMs. In order to support the above functionality, the system provides the content structuring subsystem, the content input subsystem, the search subsystem and the report subsystem. The use of the subsystems is straightforward and requires no technical skills from the curators. AssetCollector has been successfully applied for organizing various collections of cultural assets in Greece, such as archaeological sites, museums and published books. In the future, an evaluation procedure is planned in order to further refine the use of the system according to the targeted users’ needs. Furthermore, more import and export facilities will be provided, which will make the system compliant with widely accepted standards.     

History of depression and smoking cessation outcome: A meta-analysis.

The authors conducted a meta-analysis of published studies to (a) evaluate the premise that a history of major depression is associated with failure to quit smoking and (b) identify factors that moderate the relationship between history of depression and cessation outcome. Fifteen studies met the selection requirements and were coded for various study methodology and treatment characteristics. DSTAT was used to calculate individual study effect sizes, determine the mean effect size across studies. and test for moderator effects. No differences in either short-term (≤ 3 months) or long-term abstinence rates (≥ 6 months) were observed between smokers positive versus negative for history of depression. Lifetime history of major depression does not appear to be an independent risk factor for cessation failure in smoking cessation treatment. (PsycINFO Database Record (c) 2010 APA, all rights reserved)