账面盈利与经营活动现金净流量的相关性研究——基于金属非金属行业上市公司的实证分析

对2004年中国证券市场上的129家金属和非金属行业上市公司的会计账面盈利与现金流量的相关性进行实证研究后,发现两者的相关程度很低,很大一部分上市公司的账面盈利没有形成相应的现金流入,导致两者之间产生“滞脱”的效应.因此,笔者认为在对企业的财务状况进行评价时,不能仅仅局限于使用一些反映企业账面盈利的指标,应该还需要考虑一些反映企业创造现金流量能力的指标.     

Air flow through a non-airconditioned bus with open windows

Open window buses without air-conditioning are a major mode of urban and inter-city transport in most countries. High occupancy combined with hot and humid conditions makes travel in these buses quite uncomfortable. In this study air flow through a bus has been studied that could be the basis for low cost and eco-friendly methods of increasing passenger comfort and possibly reduce drag. The aerodynamics of such a road vehicle has not been studied as previous investigations have been confined to vehicles with closed windows that present a smooth exterior to air flow. Using a 1:25 scaled Perspex model of an urban bus in Delhi, flow visualization was performed in a water channel. The Reynolds numbers were one-tenth of a real bus moving at 10 m/s. Smoke and tuft visualizations were also performed on an urban bus at 40 km/h. Numerical simulations were performed at the actual Reynolds number. Even though there were Reynolds number differences, the broad features were similar. Air enters the bus from the rear windows, moves to the front (relative to the bus) and exits from the front windows. Inside air velocity relative to the bus is about one-tenth of the free-stream velocity. The flow is highly three-dimensional and unsteady.     

Flow Control Through the Use of Topography

In this work, optimal shaft shapes for flow in the annular space between a rotating shaft with axially-periodic radius and a fixed coaxial outer circular cylinder, are investigated. Axisymmetric steady flows in this geometry are determined by solving the full Navier-Stokes equations in the actual domain. A measure of the flow field, a weighted convex combination of the volume averaged square of the L₂-norm of the velocity and vorticity vectors, is employed. It has been demonstrated that boundary shape can be used to influence the characteristics of the flow field, such as its velocity component distribution, kinetic energy, or even vorticity. This ability to influence flow fields through boundary shape may be employed to improve microfluidic mixing or, possibly, to minimize shear in biological applications.     

Success and failures in urban transport planning in Europe—understanding the transport system

Technological determinism has become a kind of religion for many people since it appears to offer solutions for societal problems as never before in history. Transport is one of the fascinating technology branches developed during the last 200 years. Effortless movement over long distances has become possible for car users as long as cheap fossil energy is available. However, the effect of fast transport on urban structures and society was not taken into account when developing these technical means. Technologists and economists have used indicators for expected benefits of these fast transport modes without taking into account the real system effects on society and urban structures. Plausible assumptions and hopes instead of scientific understanding of the complex system are used in practice. In contradiction to widely held beliefs of transportation planners, there is actually no growth of mobility if counted in number of trips per person per day, no time saving by increasing speed in the system, and no real freedom of modal choice. Modal choice is dependent on physical and other structures, the artificial environment built by urban planners, transport experts and political decisions. The core hypothesis of traditional urban and transport planning ‘growth of mobility’, ‘travel time saving by increasing speed’ and ‘freedom of modal choice’ are myths and do not exist in the real urban and transport system. This is the reason why urban planning and transport planning based on traditional non-scientific assumptions is creating continuously not only more transport problems, but also environmental and social as well as economic problems all over the world, where these principals are applied. Urban transport planning in Europe, understanding the transport system and the solutions are presented in this paper.     

Fourth-Order Semi-Compact Scheme for Flow Past a Rotating and Translating Cylinder

In the present investigation, the newly developed Higher Order Semi-Compact (HOSC) finite difference scheme has been tested for its capability in capturing the very complex flow phenomenon of unsteady flow past a rotating and translating circular cylinder. The physical problem has been modeled in stream function and vorticity formulation and the obtained governing equations are transformed into curvilinear coordinates using body fitted coordinate system to enable the developed scheme to handle the non-rectangular geometry of the problem. Qualitative and quantitative comparisons have been done at low-rotation parameters and found that the results obtained are in excellent agreement with the existing literature. Then simulations have been carried out at high-rotation parameters and noticed that the HOSC scheme is able to simulate some of the flow features known experimentally but not simulated numerically to the present date.     

55t/h锅炉技术改造成功经验

介绍了35t／h锅炉扩容改造为55t／h非标锅炉的技术成功经验。从增加锅炉的容积、受热面面积、燃烧器喷嘴改造三个方面介绍了对锅炉本体的改造，改造后实现了锅炉的水位、汽温及燃烧自动调节，提高了锅炉的热效率为以后的锅炉扩容改造提供了实践经验。     

对企业账面利润与现金流量关系的认识

本文阐述了企业账面利润与现金流量的关系 ,指出了企业账面利润与现金流量的四个不同点 ,并且提出了一个现代企业应如何在四个方面做好工作 ,正确处理好这两者的关系。     

Field Verification of Two-Dimensional Surface Irrigation Model

A two-dimensional (2D) model of unsteady shallow-water flow in surface irrigation was developed to evaluate the influence of field-grading precision on surface irrigation performance. This paper presents field data for verification of this 2D model. No attempt was made here to evaluate irrigation performance. Verification of such models relies on independent estimates of parameters for infiltration and roughness. To accomplish this, water surface elevations were measured at 26 points within a 3 ha level basin. A double-bubbler system was used to obtain relative water depths. Field surveys were used to convert these to water surface elevations and field water depths, from which surface water volumes over time were computed. The infiltration function was determined by matching inflow minus surface volume over time with computed subsurface volume. A value of Manning n (0.05) was found for which advance and water depth hydrographs were both well predicted with the 2D model. Differences in advance for a plane versus undulating field surface were minor, except near the end of advance.     

Influence of Billet Size on Flow, Solidification and Solute Transport in Continuous Casting

ListofSymbol　　B———Buoyancy ,m·s- 2 ;　　c———Concentrationofsoluteelement ;　　Cμ———Turbulentconstant;　　D———Diffusivityofsoluteelement ,m2 ·s- 1 ;　　fl,fs———Liquidandsolidfraction ;　　fμ———Turbulentcoefficient ;　　h———Enthalpy ,J·kg- 1 ;　　k———Turbulentkineticenergy ,m2 ·s- 2 ;　　kp———Equilibriumpartitioncoefficient;　　Kp———Permeabilityofmushyzone ,m2 ;　　K0 ———Permeabilitycoefficient;　　p———Pressure ,Pa ;　　Pr———Prandtlnumber ;…