浅谈会计准则与会计制度

介绍了会计准则与会计制度的联系 ,分析了二者的差别 ,认为会计准则取代会计制度是可能的 ,也是必然的。     

Computational study of transport processes in a single-screw extruder for non-newtonian chemically reactive materials

A numerical study of the transport phenomena arising in a single-screw extruder channel is carried out. A non-Newtonian fluid is considered, using a power law model for the variable viscosity. Chemical reaction kinetics are also included. Finite difference computations are carried out to solve the governing set of partial differential equations for the velocity, temperature and species concentration fields, over a wide range of governing parameters for the case of a tapered screw channel. The numerical treatment for this combined heat and mass transfer problem is outlined. A marching procedure in the down-channel direction is adopted and the validity of the scheme for practical problems discussed. For large viscous dissipation, the material heats up considerably due to the prevailing shear field, affecting the viscosity significantly, and results in large changes in the pressure development at the end of the channel. The rate of reaction controls the mass diffusion rate which in turn affects viscosity and the flow significantly. The dimensionless throughput,q _v , is one of the most important parameters in the numerical solution. The dimensionless pressure variation is very sensitive toq _v , and orders of magnitude changes are possible for small variations inq _v . Schemes for dealing with other important effects such as back flow, heat transfer by conduction in the barrel, and the effect of the die are also outlined. A list of symbols is given at the end of the paper This is publication No. F-10544-4-91 of the New Jersey Agricultural Experiment Station supported by State Funds and the Center for Advanced Food Technology (CAFT). The Center for Advanced Food Technology is a New Jersey Commission on Science and Technology Center. This work was also supported in part by the US Army Research Office.     

有耗介质中电磁波传播的时域有限差分法

在推导有耗介质中Maxwell方程差分格式的基础上,详细讨论了时域有限差分法（FDTD）中主要参数的取值原则。对总场边界条件进行了改进,使入射波的泄漏很小,且不用对总场区的4个角点单独处理。讨论了简便的PML条件,避免了Berenger完全匹配层中场分裂过程。采用文中所介绍的方法,对地下有耗介质的理论模型进行了FDTD正演模拟,模拟结果可以反映地下有耗介质的有用信息,验证了该模拟技术的正确性和可靠性。     

水头差压力转换提水技术研究

本文阐述了一项水能利用的新技术：通过密闭容器将水的落差转换成压力气体，再通过压力气体去压缩另一密闭容器内的水。进而实现提水的目的。实验、计算和分析显示，这是一种切实可行的提水新技术。     

SOME NEW ASPECT OF LYAPUNOV TYPE THEOREMS FOR STOCHASTIC DIFFERENCE EQUATIONS WITH CONTINUOUS TIME

Some new Lyapunov type theorems for stochastic difference equations with continuous time are proven. It is shown that these theorems simplify an application of Lyapunov functionals construction method.     

难选氧化锰矿的选别工艺特征

氧化锰矿的泥化现象一般较严重，有的矿石很容易在机械作用下碎裂泥化，并且锰在粗、细粒级中的含量差别较大，因此在选别过程中避免过碎、强搅拌、强擦洗，并利用合理的分级工序，往往能获得十分理想的选别指标。     

接地电阻对地电场观测的影响及克服方法

论述了测量电极的接地电阻对振幅和相位测量精度的影响规律，提出了克服接地电阻影响，提高野外观测精度的切实可行的方法和技术。     

升平气田产能预测方法

依据升平气田的试井资料，建立了气井产能与压差之间的二次项产能方程。运用此方程可以预测升平气田的单井产能，并且建立了压差平方与kh值相关的气田综合产能方程。当求得气田的平均kh值后，利用该方法可以求得气田的平均产能或生产压差。     

CXFTV2: A Fortran subroutine for the discrete least squares convex approximation

A Fortan subroutine calculates the least squares approximation to n data values containing random errors subject to non-negative second divided differences (convexity). The method employs a dual active set quadratic programming technique that allows several concavities of an iterate to be corrected simultaneously, which is a distinctive feature of this calculation. A B-spline representation of the iterates reduces each active set calculation to an unconstrained minimization with fewer variables that requires only O(n) computer operations. Details in these techniques including the data structure that establishes the implementation of the method are specified. Numerical testing on a variety of data sets indicates that the subroutine is particularly efficient, terminating after a small number of active set changes, the subroutine being suitable for large numbers of data. A numerical example and its output is provided to help the use of the software.