高压玻璃钢管漏失原因、处理方法及防治措施

玻璃钢管具有质量轻、承受压力高、耐腐蚀、不易结垢、施工简便、使用寿命长的优点。从2000年起,江汉油田将高压玻璃钢管线广泛应用于注水系统和污水处理系统,收到了良好的效果。在生产过程中,由于受外部损伤、施工质量、玻璃性能等因素的影响,漏失现象时有发生。针对这种情况,可采取切割造锥,利用钢制转换接头连接、管沟回填等措施进行解决,以规范施工工艺,保证质量和安全生产。     

ERP环境下油田内审工作面临的困难和对策

企业ERP管理系统的运用,决定了油田内审工作的发展方向。阐述了ERP管理系统对油田内部审计工作的影响,分析了在ERP环境下油田内部审计工作面临的困难及其原因,提出了ERP环境下油田内部审计工作对应之策。     

会计信息失真的原因及对策分析

近年来,会计信息失真问题屡见不鲜,对社会造成很大危害。会计信息失真的种类很多,笔者认为其中对社会危害性最大的应数有关当事人有意造假而形成的会计信息失真。在本文中,笔者着重就此种类型的会计信息失真的原因及相应对策作了一定的分析。     

An application of OWA operators in fuzzy business diagnosis

The paper aims to develop an adjustment index based on OWA operators to enrich the results of diagnostic fuzzy models of business failure. A proposal to verify the diseases prediction accuracy of the models is also added. This allows a reduction of the map of causes or diseases detected in strategic defined areas. At the same time, these key areas can be disaggregated when an alert indicator is identified, and shows which of the causes need special attention. This application of OWA can encourage the development of suitable computer systems for monitoring companies’ problems, warn of failures and facilitate decision-making. In addition, taking Vigier and Terceño’s 2008 model as a benchmark, causes aggregation operators are introduced to evaluate alternative groupings, and the adjustment measure using approximate solutions is proposed to test the model’s prediction.The empirical estimation and the verification of the improvement proposals in a set of small and medium- sized enterprises (SMEs) in the construction industry are also presented. The functionality and the prediction capacity are thus measured and detected by monitoring key areas that warn about insolvency situations in the firm.     

Life Tests Under Dependent Competing Causes of Failure

In a life testing situation the failure of an individual, either a living organism or an inanimate object, may be classified into one of k(< 1) mutually exclusive classes, usually causes of failure. One often has dependent causes of failure in actual physical situations, i.e., the theoretical lifetime of an individual failing from one cause may be correlated with the theoretical lifetime of the same individual failing from a different cause. This paper i) discusses some properties of a bivariate Weibull distribution and ii) is concerned with estimating, by the method of maximum likelihood, the unknown parameters of life distributions belonging to two particular parametric families, viz., bivariate normal and bivariate Weibull, when the causes of failure are dependent. An example involving the failure of small electrical appliances is analyzed and compared with an analysis which assumes the causes of failure to be independent.     

抗震框架结构施工质量通病成因及对策

泉州地区抗震框架结构房屋在钢筋加工安装、混凝土浇筑、构造柱施工过程中存在的一些质量通病，无疑将影响房屋抗震能力和结构安全，文中分析了通病成因并提出相应防治措施。     

Designing economic np control charts: A programmed simulation approach

This paper presents control charts models and the necessary simulation software for the location of economic values of the control parameters. The simulation program is written in FORTRAN, requires only 10K of main storage, and can run on most mini and micro computers. Two models are presented - one describes the process when it is operating at full capacity and the other when the process is operating under capacity. The models allow the product quality to deteriorate to a further level before an existing out-of-control state is detected, and they can also be used in situations where no prior knowledge exists of the out-of-control causes and the resulting proportion defectives.     

An Artificial Network Simulating Cause-to-Effect Reasoning: Cancellation Interactions and Numerical Studies

During the last few decades, a variety of models have been proposed to address causal reasoning (known also as abduction); most of these dealt with a probabilistic or a logical framework. Recently, a few models have been proposed within a neural framework. The investigation of neural approaches is mainly motivated by the computational burden of the causal reasoning task and by the satisfactory results given by neural networks in solving hard problems in general. A particular class of causal reasoning that raises several difficulties is the cancellation class. From an abstract point of view, cancellation occurs when two causes (hypotheses) cancel each other's explanation capabilities with respect to a given effect (observation). The present work is twofold. First, we extend an existing neural model to handle cancellation interactions. Second, we test the model on a large database and propose objective criteria to quantitatively evaluate the scenarios (explanations) produced. Simulation results show good performance and stability of the model. Received 17 November 1999 / Revised 12 May 2000 / Accepted in revised form 16 June 2000     

Delay causes in Iran gas pipeline projects

On the basis of Iran's strategic development plan, natural gas industry must develop the capacity of gas transmission up to 1300 million m³ per day until 2025. For this purpose, gas pipeline length should be doubled during the next 15 years; however, experience shows a remarkable delay in nearly all gas pipeline projects. The main goal of this paper is to identify and rank the causes of delay in these kinds of projects in Iran. In this regard, 24 executed gas pipeline projects were studied and then extracted delay factors were conferred with 10 experts from several disciplines. The result was a 43-item list of factors which then was ranked by means of a questionnaire survey. The result reveals that the 10 major delay factors are: “imported materials, unrealistic project duration, client-related materials, land expropriation, change orders, contractor selection methods, payment to contractor, obtaining permits, suppliers, and contractor's cash flow”.     

从公司治理角度探讨会计造假:表现、成因及治理

本文从公司治理的角度,分析、探讨了上市公司会计造假的表现、成因及其治理。提出:只有进一步完善公司治理结构,建立职业经理人市场和企业产权交易市场,建立和完善经营者的激励约束机制,才能从根本上解决会计造假问题。