本科会计学专业实施特色教育的必要性和可行性研究

基于本科会计学专业的教育现状及存在的问题,从会计环境的复杂化、会计职业的细分、市场竞争的需要、教学水平评估的需要等方面,分析了我国本科会计学专业实施特色教育的必要性和可行性.     

硅对GD钢下贝氏体组织形态及力学性能的影响

本文研究了不同硅含量的高强韧低合金冷模具钢(代号GD钢)经马氏体—下贝氏体复相处理后下贝氏体的组织形态、亚结构和数量,讨论了GD钢的成分、组织和性能之间的关系。结果表明,GD钢的硅含量对下贝氏体的相变过程和显微结构起决定性的作用。当GD钢的硅含量达到1.82％时,复相组织中下贝氏体呈准下贝氏体形态,且复相组织表现出最佳的强韧性配合。     

北京当代大型商业建筑及其发展趋势思考

到2008年为止,北京出现了一大批优秀的商业建筑,笔者实地调研了以下几个典型的商业项目,其代表了时下北京商业建筑发展的主流。     

The Story of Istanbul's Modernisation

Since reform started under Ottoman rule in the early 19th century, Istanbul has undergone a substantial period of modernisation that has spanned more than 150 years. İlhan Tekeli outlines the metropolis' enduring development, characterising Istanbul's transformation into a modern city into four distinct periods. It is a story that bridges the collapse of the Ottoman Empire and the reconstruction of the Turkish Republic as a nation-state, with the initial demise of the city in favour of Ankara; and continues with Istanbul regaining its status as a world city; as it evolves from a monstrous industrial city to an urban region and global centre. Copyright © 2010 John Wiley & Sons, Ltd.     

Effect of color,gloss, and surface texture perception on scratch and mar visibility in polymers

Scratch and mar can critically impact the aesthetics of polymeric surfaces. Their quantification poses considerable challenges, especially for subtle mar damages. Here, we report a new standardized approach that utilizes a modified ASTM/ISO scratch test standard and a psychophysical tool to quantify scratch and mar visibility. The new methodology was then used to study the influence of color, gloss, and texture perception on scratch and mar visibility resistance. These factors have limited influence on scratch visibility onset. However, faint mar damage is more sensitive to surface perceptual properties. It has been found that overall visibility throughout the entire damage path is a better indicator for ranking mar damage. Results show that contrast slope variation parameter can consistently quantify mar visibility and simulate human perception. Green, glossy, and smooth surfaces tend to have less mar visibility resistance. The effect of a fatty amide slip agent was also investigated. These modifiers improved both scratch and mar visibility resistance. This unique approach paves the way for a straightforward universal standard that can be utilized to reliably quantify scratch and mar visibility in polymers, thereby opening up a new avenue for the design of polymeric materials with better scratch and mar visibility resistance.     

Chemical Structure and Micro-Mechanical Properties of Ultra-Thin Films of Boron Carbide Prepared by Pulsed-Laser Deposition

Ultra-thin boron carbide films with a thickness of about 40 nm were deposited on silicon substrates by means of pulsed-laser ablation of a sintered B₄C target in vacuum. Together with the determination of the film composition by X-ray photoelectron spectroscopy (XPS) and the observation of the surface topography by atomic force microscopy (AFM), the chemical structure of the films was studied by Fourier transform infrared (FTIR) spectroscopy. Mechanical characterization of the films was performed on the micron and sub-micron scales by means of nano-indentation and micro-scratch tests, from which the hardness, Young's modulus and micro mar resistance of the films were determined. The optimal values were obtained for the films prepared at elevated temperature of 600 °C, with hardness of 39 GPa, Young's modulus of 348 GPa and micro mar resistance (MMR) of 5.0 × 10³ GPa, in comparison with those of 23, 252, and 7.1 × 10² GPa, respectively, for the films prepared at room temperature.     

Practices @ Home: Assimilating the Past and the Present for a Visionary Architecture

Guest-Editor Mehran Gharleghi describes the work of four Iranian practices - Fluid Motion Architects (FMA), Pouya Khazaeli Parsa, Arsh Design Studio and Kourosh Rafiey/Asar Consultant Engineers' Co) - that are worthy of international attention. Over the last decade, all have distinguished themselves by developing a body of work ‘that is not only globally informed but also conscious and proud of its local, regional and national identity’.     

High‐solids mar resistant clearcoats prepared from an isophthalate‐based oligoester and a melamine resin. Study and characterization of mar resistance with scanning probe microscopy method

A new series of high‐solids [low‐VOC (volatile organic compound)content] mar resistant clearcoats (CL‐series) were prepared upon crosslinking of a new‐synthesized hydroxyl‐terminated isophthalate‐based liquid oligoester (L‐311) with an hexakis(methoxymethylol)melamine (HMMM) resin, via an acid‐catalyzed etherification reaction. The chemical, physical, and mechanical properties of the CL‐clearcoats were compared to those of a reference clearcoat (CRO). An attempt was made to investigate the effect that the amounts of catalyst and melamine resin had on the clearcoats' physical, chemical, and mechanical properties, and moreover, to correlate these properties to the films chemical structures. The new‐formulated high‐solids clearcoats (CL‐series) presented enhanced processability and higher NVW values (lower VOC content) than the reference clearcoat CRO, and their properties (pencil hardness, knoop hardness, adhesion, impact resistance, solvent and gasoline resistance, mar resistance, and flexibility) were better or comparable to those of the CRO. More specifically, the mar resistance of the CL‐clearcoats series was investigated by applying both the crockmeter test and a novel method that employed a modified scanning probe microscope. In addition, we identified and characterized the different responses of the CRO and certain CL‐clearcoats to marring stress. The experimental data regarding the mar resistance of the new‐formulated clearcoats fully justified our polymer design strategy, verifying our expectations for the possibility of preparing glossy, high‐solids mar‐resistant clearcoats that could present enhanced processability and solvent resistance, relatively high pencil hardness, and at the same time very good elastic recovery to marring stress. © 2002 Wiley Periodicals, Inc. J Appl Polym Sci 83: 1317–1333, 2002     

对四川省服装产业发展的区域经济地理环境的认识

介绍了四川服装产业带形成的性质和特点 ,从区域经济地理的观点讨论了我国东部服装产业向西部流动的可能性 ,以及四川支柱产业对服装产业和消费市场的影响等问题     

多指标试验设计综合加权评分值的确定

在确定多指标试验设计综合评分值的过程中,根据各指标影响程度的大小,提出了兼顾主观偏好和客观信息的综合加权赋值法,为提高分析结果的可靠性寻找一条新途径。