浅谈会计信息失真的成因及对策

阐述了会计信息失真的表现形式及其危害性，从会计自身、内控制度、外部审计、道德观念、执法等方面分析了会计信息失真的原因，并从完善法规制度、实行会计委派制、健全会计监督体系、加强立法和执法力度、更新观念、提高素质等方面提出了治理会计信息失真的办法，从根本上杜绝会计信息失真的现象。     

微波处理对离体黄瓜子叶生根和根活力的影响

用辐射功率200W微波（2450MHz）处理6～16，明显促进离体黄瓜子叶生根．根长和根鲜重增加。不同辐射强度和辐服时间对离体黄瓜子叶生根有不同影响。用TTC法测定，微波处理后与根活力相关的OD值比对照体增加了。用温箱模拟FISO微波炉功率为200W的温度，不同处理时间处理离体黄瓜子叶，没有发现促进生根。说明在一定条件下，微波辐射处理离体黄瓜子叶促进生根．主要是微波的辐射效应。     

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作为一项钻井新技术，小眼井钻井可大幅度降低钻井成本,正愈来愈受到国内外各油气田的重视。小眼井钻井技术在中原油田主要用于φ139.7mm套管开窗侧钻井裸眼段的钻进，根据中原油田20余口φ139.7mm套管开窗侧钻井的钻井实践，探讨了中原油田φ118mm井眼钻 井的若干技术问题，其中包括钻头选择、钻井参数的优选、钻具组合和轨迹控制、固井技术及井下复杂情况和事故处理技术等。     

黄河下游游荡性河道整治方案研究

小浪底水库投入运用后，黄河下游水沙条件的变化，使游荡性河道整治出现了新情况，新问题。下一步治理应注意积极修建新布点工程，完成具有关键性导流作用的续建工程，确定适应新情况的设计治导线，积极开展新结构试验和观测研究。     

关于长江重大问题的思考

长江流域横跨我国华东、华中、西南三大经济区,地理位置优越,水资源得天独厚,是我国最重要的经济区域之一。新中国成立后,党和政府高度重视长江治理开发工作,组建了流域机构,开展了流域综合利用规划,初步建立了长江防洪、灌溉、水力发电、航运、水土保持和水资源保护体系,在保护     

余热热处理对热变形低铬半钢耐磨性的影响

通过冲击磨损试验，测试了变形低铬半钢耐磨性，并对其磨损面特征进行了分析。结果表明：该钢变形后经适当的余热热处理可获得较高的耐磨性能。     

聚醚醚酮及其复合材料的摩擦学研究进展

评述了聚醚醚酮（PEEK）及其复合材料的摩擦磨损性能，在滑动过程中形成的摩擦转移膜以及磨屑的研究，总结了聚合物基复合材料摩擦学研究的一般方法及规律，介绍了关于用PEEK复合材料制造的轴承，齿轮等进行的摩擦学研究，以及等离子体表面处理和颗粒增强对PEEK及其复合材料摩擦学性能的影响。     

磁场对泡沫钻井液电导率的影响研究

磁处理技术是利用磁场对非铁磁性流体作用．使被作用物的性质产生某些期望的变化，从而改善生产效果和使用效益。磁处理对常规钻井液流变性能的影响研究结果表明，磁化能明显改善钻井液性能。通过研究磁化后泡沫钻井液的性质．测定与控制钻井液的电导率，以便从电测曲线上取得更好的地层特性评价。泡沫钻井液的电导率与密度基本呈线性关系，电导率随密度的升高而变大；磁处理后泡沫钻井液的性质发生明显改变．泡沫钻井液的电导率有不同程度的下降，在磁场强度为100mT、蜂数为2的磁场条件下泡沫钻井液的电导率变化率降低最大，电导率平均下降16％左右。     

EIS evaluation of the filiform corrosion of aluminium coated by a cataphoretic paint

Filiform corrosion is mainly considered as a cosmetic attack and is undesirable in most applications. The initiation and propagation of the filaments are related to different parameters such as the presence of defects, the permeability of the coating to water and oxygen, the adherence of the paint system and the presence of salts.

The aim of this work is to study the behaviour of painted aluminium samples towards filiform corrosion or delamination. The 6082 Aluminium alloy was selected and the samples were covered with a cataphoretic epoxy primer without lead (PPG Industries France). Prior to the application of the electrocoat, the samples were pre-treated by a commercial Zr/Ti or chromate conversion treatment or simply etched with a commercial acid etching product.

Filiform corrosion was studied by the normalized test (ISO/DIS 4623): painted and scratched samples were inoculated in HCl and exposed in a constant humidity chamber at 40 °C and 82% RH for 3 weeks. After exposure the samples were subjected to a visual and optical microscopic examination.

Electrochemical impedance spectroscopy was used to study the sensitivity to filiform corrosion. The operating mode of this test is similar to the normalized one. The samples were scratched before inoculation for 1 h in HCl and then exposed to the humidity chamber for a maximum of 4 days. The samples were tested by EIS in an acidified 0.1 M Na₂SO₄ electrolyte solution. The resulting impedance spectra were analyzed with an appropriate equivalent electrical circuit which allows the evaluation of the exposed metallic surface area, directly related to the extent of filiform corrosion or delamination. Different parameters were varied: the exposure time in the humidity chamber; the immersion time in the electrolyte sulphate solution as well as its pH and the coating thickness.     

西霞院水利枢纽工程泄洪闸振冲碎石桩基础处理

通过西霞院水利枢纽工程泄洪闸振冲碎石桩基础处理施工方法论述,给出了加砂层振冲碎石桩施工造孔水压、水量、成孔速度、填料级配、填料方法以及振密电流值、留振时间等施工控制参数。