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。     

Schwingfestigkeit von Schraube‐Mutter‐Verbindungen

High cycle fatigue of bolted connections Extensive tests regarding the influences on the fatigue of bolt‐nut‐connections of preloading with torsion, of preloading with yielding, of loading with superimposed bending and of the tested lot are processed. These influences are not yet known according to VDI 2230. New testing devices were designed for these tests, which allow a far less expensive operation and may easily be used for bolts of diameters up to M100 and testing frequencies up to 1000 Hz. The validity of fatigue resistance according to VDI 2230 is specified with respect to the test results. The determined influence of the tested lots is unexpectedly high. The manufacturing process of bolts should be improved to minimize this influence.     

Gold Medal Award for Life Achievement in the Practice of Psychology.

Announces the 2007 recipient of the Gold Medal Award for Life Achievement in the Practice of Psychology: Patricia M. Bricklin. A brief biography, highlighting areas of special focus in Bricklin's work, is provided. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

Gold Medal Award for Life Achievement in Psychology in the Public Interest.

Announces the 2007 recipient of the Gold Medal Award for Life Achievement in the Psychology in the Public Interest: Rhoda K. Unger. A brief biography, highlighting areas of special focus in Unger's work, is provided. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

变形观测与高精度测量机器人系统

介绍了中南大学自行研制开发的高精度测量机器人系统的组成，工作原理，以及该系统实现高精度观测所采取的主要措施；仪器室内检定，野外边频同测，高精度气象改正，周日观测等，同时以某电站大坝的变形观测为例，简单介绍该系统可达到的精度及工程应用领域。     

An analysis of shielding against DC magnetic fields generated by electric railways. Evaluation of effective permeability of fine structure

This paper describes an effective analysis of magnetic shielding based on homogenization. The analyses become time‐consuming if the problems include the magnetic substances having fine structure. The homogenization of the structure makes it possible to analyze effectively the magnetic fields. The authors introduce a method to estimate the effective permeability of the homogenized substance. This method can be applied to any periodic structure made of magnetic substance. The magnetic shielding effects by the structures against direct‐current (DC) fields generated by electric railways are analyzed by using the present method. As a result, it is found that the overhead way and the protective fence near the railway work as a magnetic shield, whose effects can be improved by appropriate arrangement of those constructions. © 2007 Wiley Periodicals, Inc. Electr Eng Jpn, 160(4): 7–15, 2007; Published online in Wiley InterScience ( www.interscience.wiley.com ). DOI 10.1002/eej.20310     

内蒙古大青山麻粒岩相糜棱岩石英的变形行为

在内蒙古大青山地区发育一套高温区域变质岩──麻粒岩，在这高温变质岩内有一系列的糜棱岩带．通过对糜棱岩带中石英的研究，对比深部地壳与浅部地壳石英的变形特点，获得一些新的认识．对石英显微构造、动态重结晶、TEM研究及石英岩组学方面进行了研究，发现石英的塑性变形显著，以缎带石英产出，发育各种塑性变形的显微构造，变形带、波状消光和亚颗粒显著：TEM观察到石英中有直线状的位错．岩组学研究显示出石英高温变形和多期构造叠加的特点．     

Analysis of brushless three-phase synchronous generator without exciter

Recently, a demand for small-capacity generators has been increasing as electric sources in small ships and automobiles or as portable electric sources driven by engines. It is desired that the structure of small-capacity generators be simple and robust, and that the generators be highly reliable, easily maintained and controlled. This paper describes an analysis of the original brushless synchronous generator without exciter. The output voltage can be adjusted in the wide range by controlling the stator dc current. To analyze the characteristics of this generator, the finite element method is applied. It is found that the results of theoretical analysis agree well with the experimental results.     

川东地区井下套管损坏的原因分析及对策

本文就近年来在钻井施工中遇到的４口井发套管损坏的问题进行了原因分析，提出了防止井下套管损坏对策。     

滑移线场近似作图法的原理

给出了滑移线场近似作图法的原理、证明以及近似滑移线场的特点，为进一步利用计算机求解应力分布和变形规律，尤其是为近似滑移线的计算机绘制奠定了基础．