基于产权主体视角的独立学院财会制度设计研究

独立学院,作为高等教育发展过程中一种有效的办学模式,具有自身独特的办学理念和办学目标——培养具有较强实践操作能力的应用型人才。本文通过分析产权主体诸如地方政府、母体学校、合作者、管理层以及独立学院教师与学生对独立学院财会制度设计的影响,揭示了独立学院财会制度在会计制度的选择、会计核算基础、会计科目设置、财会体制、资产监管等方面面临的困境,并借鉴典型民办高校的成功财会制度设计经验,为独立学院财会制度设计的主要内容提供实践思路。     

丙烯酸系粘合剂发展现状及趋势

本文综述了国内外国前丙烯酸系胶粘剂发展现状,并针对国内“九．五”发展要求提出相应的建议．     

飞机铝合金蒙皮裂纹的粘接修补技术

为提高飞机蒙皮裂纹的修补效能，通过优选材料合理地确定修补参数，有效地降低了裂纹附近的应力强度因子，恢复损伤结构的使用寿命。     

我国GY系列厌氧胶的发展

本文介绍了二十余种GY系列厌氧胶产品及技术发展情况。     

塑料瓶贴标用乳液胶的研究

本文分析了塑料瓶的表面结构特性及其对贴标胶的要求，简介乳液胶的合成过程，讨论了聚会温度、搅拌速度、增粘剂和改性剂对贴标胶的影响。     

强磁场对材料组织性能影响的研究进展

铁磁质、顺磁质或逆磁质材料，在强磁场下热处理或者凝固都得到类似的现象：晶粒细化及取向性，强磁场还可以改变材料的组织、诱发相变，许多研究者对磁场影响材料组织的机理进行深入的研究。最终得出结论：材料凝固过程中强磁场使得晶粒旋转，固态下强磁场使不同磁导率的组织分散均匀。本文综述了强磁场对材料组织和性能影响的进展。并提出展望。     

Temperature dependence of the dielectric dispersion and ferroelectric properties of neodymium doped bismuth titanate ceramics

Nd-doped bismuth titanate Bi_{4 − x} Nd _x Ti₃O₁₂ ceramics (x = 0–1.0) were prepared by the solid state reaction method. The temperature dependence of the dielectric dispersion and ferroelectric properties were investigated. With the increase of the Nd substitution for Bi ion, the Curie temperature decreased and the corresponding dielectric constant peak broadened. In addition, the strong low-frequency dielectric dispersions were exhibited. The Nd doping decreases the temperature dependence of the ac conductivity and increases the temperature dependence of the remanent polarization, which is caused by the induced polarization by defects, such as bismuth and oxygen vacancies.     

三乙烯二胺分离过程的模拟

以乙醇胺为原料,乙醇为溶剂,在小型连续流动液相固定反应器中合成三乙烯二胺。要求主产品三乙烯二胺选择性不小于75%,因此开发经济实用的生产三乙烯二胺的工艺具有重要意义。采用普通精馏方法分离反应产物,并以NRTL热力学方程为物性计算方法。应用ASPEN PLUS化工模拟软件中DSTWU(简捷精馏塔设计)和RADFRAC(严格精馏塔设计)精馏模块对三乙烯二胺分离过程进行模拟分析。在模拟过程中用软件的物性参数估计功能对两种未知物质物性进行可靠的估计。以操作费用和能耗费用为目标参数,对精馏塔进行灵敏度分析,得到各塔的最优操作条件。     

CSP热连轧机振动性质的确定

针对某钢厂CSP热连轧机出现的振动问题,综合运用现场实测和计算机仿真的方法对轧机振动的性质进行了系统的分析,并得到了如下初步结论:工作辊水平方向的振动是由主传动系统的扭转振动引起的强迫振动。     

Fracture criterion for kinking cracks in a tri-material adhesively bonded joint under mixed mode loading

The fracture behavior of a composite/adhesive/steel bonded joint was investigated by using double cantilever beam specimens. A starter crack is embedded at the steel/adhesive interface by inserting Teflon tape. The composite adherend is a random carbon fiber reinforced vinyl ester resin composite while the other adherend is cold rolled steel. The adhesive is a one-part epoxy that is heat cured. The Fernlund-Spelt mixed mode loading fixture was employed to generate five different mode mixities. Due to the dissimilar adherends, crack turning into the adhesive (or crack kinking) associated with joint failure, was observed. The bulk fracture toughness of the adhesive was measured separately by using standard compact tension specimens. The strain energy release rates for kinking cracks at the critical loads were calculated by a commercial finite element analysis software ABAQUS in conjunction with the virtual crack closure technique. Two fracture criteria related to strain energy release rates were examined. These are (1) maximum energy release rate criterion (G_max) and, (2) mode I facture criterion (G_II = 0). They are shown to be equivalent in this study. That is, crack kinking takes place at the angle close to maximum G or G_I (also minimum G_II, with a value that is approximately zero). The average value of G_IC obtained from bulk adhesive tests using compact tension specimens is shown to be an accurate indicator of the mode I fracture toughness of the kinking cracks within the adhesive layer. It is concluded that the crack in tri-material adhesively bonded joint tends to initiate into the adhesive along a path that promotes failure in pure mode I, locally.