浅议重要性原则

论述了对会计及审计过程中常用的重要性原则的正确把握和使用，可以提高会计和审计的工作质量，降低责任风险。     

Flutter reliability analysis of suspension bridges

A reliability analysis method is proposed in this paper through a combination of the advantages of the response surface method (RSM), finite element method (FEM), first-order reliability method (FORM) and the importance sampling updating method. The method is especially applicable for the reliability evaluation of complex structures of which the limit state surfaces are not known explicitly. After the accuracy and efficiency of the method are demonstrated through numerical examples, the method is used to estimate the flutter reliability of a suspension bridge. The uncertainties such as material properties, geometric parameters, structural damping ratio, flutter derivatives and extreme wind velocity at the bridge site are considered. The example suspension bridge is the Jiang Yin Bridge with a main span length of 1385 m built in China. The results show that the proposed method based on an empirical formula in which the limit state function is explicitly represented as a function of variables overestimates the flutter reliability of suspension bridges. The actual flutter reliability should be more accurately analyzed using the proposed method based on the deterministic finite element method in which the limit state function is implicitly represented as a function of variables. Finally, the most influential random variables on flutter reliability of suspension bridges are identified by using a sensitivity analysis.     

Contractors' perception of the use of costs of quality system in Malaysian building construction projects

While conforming on the findings of prior researches regarding quality cost system in building companies, current research successfully illustrates the contractors' perceptions on the importance of the quality cost system and the barriers that may constrain the implementation of the system for recording and collecting quality cost data. A postal and email surveys were undertaken on Malaysian building companies, focusing on the benefits and difficulties associated with the implementation of quality cost system. Statistical analyses based on Chi-Squared test and Relative Importance Index techniques were used to investigate the significance of the findings and determine the relative importance of the factors. The most important benefit of measuring quality costs is “getting management attention and increase quality awareness” as perceived by the sample of the study. The possible barriers that may affect the management's decision to implement quality cost system are identified and grouped into three categories, which are culture and knowledge; system; and company. The study suggests that the level of the site staff's knowledge should be as important as that of the management to successfully collect and record quality costs data. The findings of this research will raise the level of awareness and sensitize managers and those involved with building industry about the importance of quality cost system and collecting quality costs data.     

结构体系隐式极限状态方程概率分析的改进响应面法

提出一种新的处理隐式极限状态方程概率安全分析的响应面法,在原响应面法的基础上,通过引入高阶修正项和概率等效变换,建立原隐式极限状态方程的等效显式极限状态方程,以利用已有的各种针对显式极限状态方程的可靠性分析方法,得到等效显式极限状态方程的失效概率。该方法被推广应用到所有极限状态方程均为隐式的结构体系的可靠性分析中去,依次建立每个失效模式的等效极限状态方程,并采用Monte Carlo法和重要抽样法计算具有多个极限状态方程的结构体系的失效概率。算例表明,文中方法不用差分方法计算隐式极限状态对基本随机变量的导数,适于解决隐函数的概率可靠性分析问题,由于采用了高阶项的修正,能够得到更高精度的结果。     

层次分析法在产业链选择中的应用

如何结合南宁市电子信息产业现状,在电子信息产业领域的众多产业链中选择出能推进南宁市经济结构调整和产业结构升级,增强竞争力的产业链,在现阶段尚没有完整的手段。本文通过采用层次分析法的原理和方法,对处理产业链选择中如何将评价指标量化的问题进行了尝试,使得分析评价的结论更趋明确,选择出了五条重点发展产业链,为决策者提供了科学依据。     

故障树分析的等效失效概率计算方法

在故障树分析中,系统的失效概率及部件重要度函数并不能全面考虑所有部件所有状态对系统可靠性的影响,为弥补这一不足,提出等效失效概率的概念及其计算方法。利用概率分解法来分析部件及系统所有的存在状态,采用马尔可夫链法及概率论知识计算系统的期望工作次数,进而获得等效失效概率。应用中表明,等效失效概率能够完全考虑所有部件关键状态及非关键状态对系统可靠性的影响。在干系统失效概率相同的情况下,可以利用等效失效概率来比较不同系统的可靠度。该方法是对目前部件重要度函数的扩展,具有一定的实用价值。     

质量功能配置中工程特性最终重要度的确定方法

针对质量功能配置中顾客需求和工程特性之间的关联关系,以及各项工程特性之间的自相关关系均具有不确定、不分明和模糊等特性,分别提出关联关系和自相关关系确定的粗糙集方法,进而确定工程特性的初始重要度.对工程特性表现的改进比率的实现进行效率和风险分析,提出实现工程特性表现的改进比率的重要性概念及其计算公式.基于工程特性的初始重要度、实现工程特性表现的改进比率的重要性和"技术点"的合成,提出一种工程特性最终重要度的确定方法.以全自动洗衣机的产品研发为实例,说明所提方法的应用.     

基于自适应重要抽样的可靠性灵敏度分析方法

针对隐式极限状态方程的小失效概率问题,提出基于自适应重要抽样的可靠性灵敏度分析方法,给出该方法的具体实现步骤.所提方法从重要抽样抽取的所有样本点中选取合适的样本,利用回归分析和隐函数求导法则,求取失效概率对基本变量分布参数的灵敏度.所提算法的精度首先用有精确解的问题进行验证,然后在工程实例中进行应用.研究结果表明,与Monte Carlo可靠性灵敏度方法相比,所提方法具有计算精度相近但计算工作量小的优点,这种优点在失效概率小的情况下体现得更加充分.     

计划评审技术工序综合重要度分析方法

针对如何识别影响整个项目进度的关键工序的问题,提出了面向计划评审技术(PERT)的工序综合重要度分析方法.首先将PERT中工序按照时序关系划分为始工序节点、终工序节点、紧前工序节点和紧后工序节点,并给出了对应工序时间的概率分布计算方法.然后,基于PERT中不同工序对项目整体进度的影响程度,提出了工序综合重要度分析方法,并研究了基于工序综合重要度的PERT关键工序识别方法.最后,以神舟飞船研制过程甘特图为例说明了基于工序综合重要度的关键工序识别过程,验证了工序综合重要度与工序持续时间之间的关联关系.     

计划评审技术工序综合重要度分析方法

针对如何识别影响整个项目进度的关键工序的问题,提出了面向计划评审技术（PERT）的工序综合重要度分析方法。首先将PERT中工序按照时序关系划分为始工序节点、终工序节点、紧前工序节点和紧后工序节点,并给出了对应工序时间的概率分布计算方法。然后,基于PERT中不同工序对项目整体进度的影响程度,提出了工序综合重要度分析方法,并研究了基于工序综合重要度的PERT关键工序识别方法。最后,以神舟飞船研制过程甘特图为例说明了基于工序综合重要度的关键工序识别过程,验证了工序综合重要度与工序持续时间之间的关联关系。