加入WTO后对中国会计业的影响

中国政府已于2001年12月正式加入做为当代世界规范和经济贸易关系最具权威的国际性组织WTO.加入WTO,对中国来说既是机遇,同时又是挑战,它的影响是全面的、全方位的.而对于中国会计业的影响也是深刻的,中国经济、中国企业要走向世界,中国的会计业也必须直面世界,按国际惯例行事,因此,深刻研究和分析加入WTO后对中国会计业的冲击、挑战以制定相应的政策、方针、准则就显得非常的迫切.     

Microstructure and Mechanical Properties of Heat-treated GeSb_2Te_4 Thin Films

The effect of annealing on microstructure,adhesive and frictional properties of GeSb 2 Te 4 films were experimentally studied.The GeSb 2 Te 4 films were prepared by radio frequency(RF)magnetron sputtering,and annealed at 200℃and 340℃under vacuum circumstance,respectively.The adhesion and friction experiments were mainly conducted with a lateral force microscope(LFM)for the GeSb 2 Te 4 thin films before and after annealing.Their morphology and phase structure were analyzed by using atomic force microscopy(AFM)and X-ray Diffraction(XRD)techniques,and the nanoindention was employed to evaluate their hardness values.Moreover,an electric force microscope(EFM)was used to measure the surface potential. It is found that the deposited GeSb 2 Te 4 thin film undergoes an amorphous-to-fcc and fcc-to-hex structure transition;the adhesion has a weaker dependence on the surface roughness,but a certain correlation with the surface potential of GeSb 2 Te 4 thin films.And the friction behavior of GeSb 2 Te 4 thin films follows their adhesion behavior under a lower applied load.However,such a relation is replaced by the mechanical behavior when the load is relatively higher.Moreover,the GeSb 2 Te 4 thin film annealed at 340℃presents a lubricative property.     

Application of Direct Ignition Technology with Minimum Gasified Oil in Lignite-Fired Boiler

The firing is in the stable condition and the rate of oil saving comes up to 64%, after Fularji Power Plant adopted the technology of minimum gasified oil igniting pulverized lignite directly and the technology of multistage coal combustion with energy amplified stage by stage.     

GPRS无线DDN系统与应用

介绍基于GPRS网络无线DDN系统的构成、组网以及在电力系统的应用，同时对传输包长度、效率、时延等参数进行分析。     

城市化进程中的小城镇交通初探

通过对小城镇城市结构、路网结构、交通结构和交通管理特征进行详细分析，得出小城镇交通问题症结所在，并初步提出小城镇交通规划和交通治理的对策。     

稠油油藏的注汽量预测

利用HCZ预测模型，可对已开发油田的年产量和累计产量进行全程预测，并且在实际应用中取得了较好的预测结果。本文结合稠油田的实际情况，推导出HXZ预测模型在热采中注汽参数的预测公式。结合曙光油田曙1－7－5块的开发数据进行了预测，效果较好。     

Evaluation of Morphology—Stable Critical Size of KNbO3 Crystals

Skeletal form of KnbO3 crystals growing in Li2B4O7 solvent was in-situ observed at 900℃ and it was found that shallow depression started to develop on the surface of KnbO3 crystals when the crystal size exceeded several micron,typically 7 micron.Based on the quantitative criterion derived by Chernov,the estimated critical size of KNbO3 crystals was 1 micron,which was consistent with the experimental measurement.The kinetic coefficients,Kcorner and Kcr,in the criterion were experimentally obtained in the diffusive-convective and diffusive-advective flow states respectively.     

石油系油浆与煤系闪蒸油的焦化性能——I．热解条件的影响

通过偏光显微镜观察了石油系油浆（LH）与煤系闪蒸油（SN）焦化后所得焦块的光学结构。结果表明，在较宽条件下两种原料单独焦化均得不到取向度高的流线型结构。将两种原料以一定比例混合后先热解丙焦化所得焦块的光学结构明显好于二者混合后直接焦化所得焦块的光学结构，其中LH和SN以3：2的重量比混合后在440℃、1MPa下热解3．5h然后再在530℃、1MPa下焦化8h所得焦块为具有较高取向度的流线型结构，适合于作为针状焦的起始原料。     

铅酸蓄电池的清洁生产

就中国铅酸蓄电池工业的可持续性发展与清洁生产问题进行了初步探讨,并就蓄电池正负极板水洗的清洁生产实例进行了介绍。     

东营凹陷古近系烃源岩超压特征及分布规律

统计分析1307口探井实测压力系数和83l口探井使用的钻井液密度数据，发现东营凹陷古近系沙三段、沙四段普遍存在异常超压，超压(压力系数1．1-1．5)主要出现在2100-3500m深度，强超压(压力系数大于1．5)主要出现在2800-3500m深度。东营凹陷沙三段、沙四段主力烃源岩超压平面分布具有北高南低、东高西低的总体特点，超压主要分布在洼陷带、断裂构造带和中央背斜带上。烃源岩压力系数等值线北部陡坡带比较密集，南部缓坡带相对稀疏。生油洼陷中心附近异常高压带的分布与生油洼陷基本一致，洼陷深陷区压力系数很大，向周围斜坡和构造高部位呈辐射状逐渐减小至正常，压力分布带与洼陷、边缘斜坡和构造较高部位的欠压实与压实带发育、分布规律的一致性很好。图3表l参9