上市公司的利润操纵及其治理

分析了上市公司利润操纵的可能性,动机及其手段,提出了治理利润操纵的几点措施。     

不锈钢网表面润湿性的调控及其油水分离性能

采用简单的化学刻蚀法在 304 不锈钢网上构造微纳米粗糙结构,随后通过自组装技术将不同链长的脂肪酸装饰到粗糙表面,可制备出具有可控润湿性的网膜;利用接触角测量仪对表面润湿性进行测量,利用原子力显微镜、扫描电子显微镜和傅里叶变换红外光谱仪对网膜表面的形貌和成分进行表征分析,根据长链脂肪酸改性后的超疏水超亲油特性测试油水分离性能以及重复利用性。 结果表明:不锈钢滤网表面呈现二维微纳米粗糙结构,并形成有序碳链薄膜。 通过调节脂肪酸的链长可实现亲水到超疏水的转变,接触角范围为 45° ~ 153°;油滴迅速在网膜上渗透,接触角始终为 0°。 链长越长的脂肪酸疏水亲油效果越明显,油水分离效率越高,最高达到 96%;经重复油水分离 50 次测试后,其油水分离效率仍能达到 80%以上。     

语义特征建模系统中操作局部化的研究

为了提高语义特征建模系统约束求解的效率及系统的整体性能,提出了一种新的操作局部化方法。该方法使用特征语义表示法来描述产品模型中特征的各种信息,改进了细胞元模型对特征元素的管理机制,通过特征的“语义面”将局部特征从模型中有效地分离出来,通过创建临时特征的方法来实现模型的局部约束求解。该策略不仅可以完全满足在复杂模型中直接操作的需要,还可以大大提高系统的性能。实验表明该算法具有更强的适应性和实用性。     

玻色-爱因斯坦凝聚的量子操控

玻色-爱因斯坦凝聚（BEC）是当前原子分子物理的一个国际前沿课题。自从1995年在激光冷却的基础上实现玻色-爱因斯坦凝聚（BEC）以后,全世界已有几十个研究小组成功地获得了BEC,并取得了一批引人注目的成果。研究玻色凝聚体的动量操控是超冷量子气体研究的重要研究方向,北京大学研究小组于2004年在实验上获得铷原子玻色凝聚以来,在玻色凝聚体的超辐射散射方面作了一系列研究工作,本文主要介绍该研究组近五年来利用超辐射散射在铷原子玻色凝聚动量操控方面的研究工作。     

介质透镜操控光电导天线辐射太赫兹波的研究

飞秒激光驱动的太赫兹 (terahertz, THz) 光电导天线是THz时域谱系统中常用的THz源,受全向辐射模式的影响,该光电导天线的天线主瓣小,方向性差。对波束的有效操控将有助于提高光电导天线的发射效率。以低温生长的砷化镓 (LT-GaAs) 作为天线基底材料,通过电磁仿真软件CST对蝶形天线辐射THz波的电磁分布特性进行仿真,研究了介质透镜对蝶形天线辐射出的THz波的操控。通过对透镜扩展厚度的理论与数值分析,得出一定频率下的最佳透镜扩展厚度值。仿真结果表明：随着频率的提高,蝶形天线在加载更小扩展厚度的硅透镜时可获得更好的方向性。     

电子动力转向控制系统在电动叉车上的应用

以国内首款应用闭环控制的电子动力转向控制系统的交流前移式叉车为例,介绍了应用于电动叉车的电子动力转向系统的结构原理、关键部件的选型和计算方法,并给出了部分试验数据。说明了电子动力转向系统应用于电动叉车的技术优势。     

基于细胞神经网络图像识别的刀具监控方法的研究

针对传统的刀具磨损状态监测方法与磨损程度无严格对应关系的缺点,提出一种新方法——采用普通的CCD摄像机拍摄刀尖形状的图像,经细胞神经网络图像处理后与正常的图像进行比较,判断刀具是否产生磨损。该系统可用于实现自动化精密加工过程中的实时在线工件形状监控和刀具诊断,仿真证明了理论算法的有效性。     

Grip to the Colon by Means of Macroscopic Adhesion-Controlled Friction

Manipulating friction without applying high normal forces is important for an intestine inspection and intervention device in order to eliminate the risk of tissue damage. One possible solution is to generate friction by means of adhesive forces. The adhesive forces should be high to offer sufficient grip without needing high normal forces. The generated friction is then called adhesion-controlled and depends on the size of the area in contact. Adhesion-controlled friction is well known to be dominant at microscopic and molecular levels. According to this paper, adhesion-controlled friction can be applicable on the macroscopic scale as well and, more specifically, within a range of forces in which friction is usually considered to be load-controlled. The intestine inspection and intervention device manipulates the friction with the colonic wall by means of mucoadhesive films. In this way, grip with high static friction is achieved without the need to apply high normal forces and friction is altered by changing the size of the area of the mucoadhesive film. Friction theories on different scales are revisited and considered in order to understand the dominant phenomena and the principles associated with this macroscopic adhesion-controlled friction.     

Constrained behavior manipulation for interactive assembly in a virtual environment

Interactive assembly based on virtual reality offers users an opportunity to interact with a virtual prototyping rather than a physical one and to validate assembly performance of products in a realistic way. Such evaluations could be available very early in the product development process ahead of any physical prototyping. The reduction or elimination of physical prototyping needed for assembly performance validation can substantially shorten the product development cycle and reduce development cost. Although virtual reality technology provides users an intuitive and immersive 3D interactive interface, it tends to be inaccurate because humans have difficulty in performing precise positioning tasks. Therefore, it is necessary to implement effective motion manipulation for assembly operations so that users can perform precise positioning efficiently in virtual assembly systems. This paper presents a constrained behavior management approach that realizes assembly relationship recognition, constraint solution and constrained motion for interactive assembly in a virtual environment. A constrained behavior manager (CBM) has been developed and applied in virtual assembly systems. Test cases confirm that constrained behavior manipulation proposed in this paper not only increases the efficiency of assembly relationship recognition, but also facilitates assembly interaction in a virtual environment.