新《企业会计准则》中实际利率法的应用

2006年2月15日财政部颁布的《企业会计准则》中有多处要求采用实际利率法计算摊余成本和利息，而会计职称考试用书等资料则采用列表形式。本文在分析实际利率法内涵的基础上，通过若干实例解析了利用账簿记录计算各期摊余成本。     

Internal-corrosion inhibitors for pipelines carrying deaerated heating water

The effect of internal-corrosion inhibitors on heating-system pipelines is investigated. Tests were conducted on a testing device for polarization measurements under conditions corresponding to the Rostov Heat-Supply System. The concentration of OEDP-zinc, which provides a high degree of protection from general corrosion, is determined. The reagent has been successfully incorporated into the Rostov No. 2 TPP. __________ Translated from élektricheskie Stantsii, No. 7, July 2007, pp. 37–43.     

Temperature effects on the mass flow rate in the SBI and similar heat‐release rate test equipment

In various medium‐to‐large‐scale fire test equipments like the ISO room corner test (RC), and more recently, the single burning item test (SBI) the mass flow rate measurement of the combustion gases plays a key role in the determination of the heat‐release rate and smoke‐production rate. With the knowledge of the velocity profile and the temperature of the flow, the mass flow rate is obtained by measuring the velocity on the axis of the duct. This is done by means of a bi‐directional probe based on the pitot principle. However, due to the variation of the mean temperature and the temperature gradient in any cross section of the duct, introduced by ever changing combustion gas temperatures, the velocity nor the density profile are constant in time. This paper examines the resulting uncertainty on the mass flow rate. Copyright © 2006 John Wiley & Sons, Ltd.     

钢样成分化验分析结果网络传输系统的开发与应用

钢样成分化验分析结果网络传输系统将碳硫分析仪、光谱分析仪和相应的计算机控制系统按以太网络结构组联,形成"炉前分析网络",采用分析网主服务器系统软件和网络分析系统软件实现网络传输。该系统可将炉前钢样化验分析结果实时传输到炉前大屏,具有传输速度快、准确率高的特点,提高了工作效率和产品合格率,降低了生产成本。     

Delay discounting of real and hypothetical rewards.

The degree to which real and hypothetical rewards were discounted across delays ranging from 6 hr to 1 year was explored in a within-subjects design. An adjusting-amounts procedure was used to estimate the subjective value of real and hypothetical rewards at each delay. A hyperbolic discounting function provided a significantly better fit to individual participants' preferences than did an exponential function. No significant effect of reward type on degree of hyperbolic discounting or area under the discounting curves was detected. These findings offer some support for the validity of using hypothetical rewards to estimate discounting rates in substance-abusing and other populations, but caution is suggested because this support is gleaned from a failure to detect an effect of reward type. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

Prediction of the energy dissipation rate in ductile crack propagation

In this paper, energy dissipation rate D vs. Δa curves in ductile fracture are predicted using a ‘conversion’ between loads, load‐point displacements and crack lengths predicted by NLEFM and those found in real ELPL propagation. The NLEFM/ELPL link was recently discovered for the DCB testpiece, and we believe it applies to other cracked geometries. The predictions for D agree with experimental results. The model permits a crack tip toughness R(Δa) which rises from J_c and saturates out when (if) steady state propagation is reached after a transient stage in which all tunnelling, crack tip necking and shear lip formation is established. J_R is always greater than the crack tip R(Δa) and continues to rise even after R(Δa) levels off. The analysis is capable of predicting the usual D vs. Δa curves in the literature which have high initial values and fall monotonically to a plateau at large Δa. It also predicts that D curves for CCT testpieces should be higher than those for SENB/CT, as found in practice. The possibility that D curves at some intermediate Δa may dip to a minimum below the levelled‐off value at large Δa is predicted and confirmed by experiment. Recently reported D curves that have smaller initial D than the D‐values after extensive propagation can also be predicted. The testpiece geometry and crack tip R(Δa) conditions required to produce these different‐shaped D vs. Δa curves are established and confirmed by comparison with experiment. The energy dissipation rate D vs. Δa is not a transferable property as it depends on geometry. The material characteristic R(Δa) may be the ‘transferable property’ for scaling problems in ELPL fracture. How it can be deduced from D vs. Δa curves (and by implication, J_R vs. Δa curves) is established.     

动力配煤高温复合固硫剂研究

分析了高温复合固硫剂各成分的作用，实验研究了在不同配比的燃烧试验下，各成分对燃煤着火和燃烧以及对炉渣固硫的影响，得出了该煤种高温复合固硫剂的最佳配方。     

Kinetics of DyNi2 film growth by electrochemical implantation

Electrochemical implantation was performed at Ni electrodes to form DyNi₂ films at 0.55 V (vs. Li⁺/Li), 0.62 V, and 0.70 V for 0.5-5.0 h in a molten LiCl-KCl-DyCl₃ (0.50 mol%) system at 700 K. It was found that the DyNi₂ films grew linearly with time with coulomb efficiency of about 100%. The obtained growth rates were higher at more negative potentials, i.e., 0.47 μm min⁻¹ at 0.55 V, 0.32 μm min⁻¹ at 0.62 V, and 0.14 μm min⁻¹ at 0.70 V. On the analogy of the metal oxide growth, the observed rapid and linear growth of DyNi₂ films may be explained by the existence of the outer and inner DyNi₂ layers.     

A kinetic model for the acid-oxygen pressure leaching of Ni–Cu matte

A semi-empirical mathematical model for the acid-oxygen pressure leaching of Ni–Cu matte is presented, based on data from batch leaching experiments. The primary controlling factor in the leaching process is found to be galvanic inhibition of the more highly oxidized copper and nickel sulfide species by less oxidized species, particularly Ni alloy and Ni₃S₂. The leaching rate of many species is greatly reduced by the presence of one or both of these phases, and others will not commence leaching until neither is present. The mathematical model is based on first-order chemical reaction controlled rate expressions, as the reactions occurring are electrochemical in nature. Mass transfer effects are included only empirically. Some possibly diffusion-related phenomena are noted, although the model is not extended to incorporate these effects on a fundamental level. The model is verified and extended by the inclusion of several different factors that were tested experimentally. The effects of variations in O₂ flow rate and partial pressure, initial particle size, reaction pulp density and initial acid concentration were all studied, and included in the model. Variations in O₂ flow rate and partial pressure are found to affect the reaction rates via the dissolved oxygen concentration in the solution phase.