从审计责任的角度探讨审计的独立性

随着当前市场经济的发展，审计的监督作用已越来越重要。特别是民营企业和股份制公司的大力发展，使得有独立审计之称的民间审计的作用日益显著。从审计责任的角度出发对审计的独立性进行较为深入的探讨，以便我们加深对审计独立性的理解，把握审计独立性的实质和要核，更好地认识审计责任和审计独立性之间的联系，使审计更有效、更健康地发挥其作用。     

论日德青岛之战

18 97年 ,德国侵占青岛。 1898年 ,德国与清政府签订《胶澳租借条约》,租借青岛 99年。远东列强日本对青岛也是垂涎三尺 ,必欲夺之而后快。日本利用德国将青岛辟为自由港的有利时机 ,不断向青岛渗透势力。就经济方面而言 ,到1913年 ,日本贸易额占青岛港贸易总额的 37% ,仅次于德国 ;就政治方面而言 ,日本政界要员络绎不绝地前往青岛 ,刺探虚实 ,搜刮情报 ,日本第二舰队也于 1913年 3月来青岛驻泊。日本图谋青岛的野心已照然苦揭。1914年 6月 2 8日 ,奥匈帝国皇太子斐迪南大公在波斯尼亚首府萨拉热窝遇刺身亡 ,这就是震惊世界的萨拉热窝事…     

两台新型天平研制

本文介绍了用于某重点型号风洞实验的两台特种天平的研制以及在研制过程中各种技术难点的解决方法。     

利用位移变化率进行破坏预估及模型修改初探

通过对强度概念及公式的分析，推导出计算位移变化率的公式，基于杆提出了几何刚度和弹性性系数的概念，并把它应用盱破坏预估及模型修改。     

Cardiovascular effects of simulated zero-gravity in humans

Head-down and head-up [correction of heat-up] tilted bedrest (5 degrees) and head out water immersion (HOWI) for 6 hr were compared. Parameters: Cardiac output (rebreathing method), blood pressure (arm cuff), forearm blood flow (venous occlusion plethysmography), total peripheral (TPR), and forearm vascular (FVR) resistances, Hct, Hb, relative plasma volume (PV) changes, and plasma catecholamines (single-isotope assay). During HOWI there was as expected a decrement in TPR, FVR, Mean arterial pressure (MAP, from 100 to 80 mmHg), Hct, and PV, and--as a new finding--catecholamines, which were 30-50% lower compared with both +5 and -5 degrees bedrest. During head down tilt, MAP was elevated (to 100-110 mmHg) and catecholamines did not fall, while TPR and EVR slowly decreased over 6 hr. HOWI is a stronger stimulus than -5 degrees bedrest, probably because HOWI elevates central venous pressure more markedly emptying the peripheral veins, while bedrest permits a distension of veins, which induces an increase in sympathetic nervous activity.     

Italy's contribution, from a medical standpoint, to the space safety of payload scientists, and perspectives for the future

In Italy, the selection of the Italian payload scientists has been performed according to the Spacelab Program of ESA. Twenty-four subjects underwent a screening performed by the Health Service of Italian Air Force. They were requested to pass an exercise test on treadmill and another ten-minute test on centrifuge, subject to the effect of +3 Gz. The authors briefly describe the results of the test. Noteworthy is the determination of Central Flicker Fusion Frequency. This parameter makes it possible to assess the endurance level of the subject, much earlier than other techniques (e.g. EKG). The importance of an accurate preliminary screening is emphasized as well as of successive training periods. Future studies will be undertaken to compare evoked cortical potentials with behaviour parameters of space safety, with a view to setting up a subtle tool of evaluation for both future candidates and payload scientists.     

Conversations with Frederic d'Allest. Interview by Theo Pirard

The interview with Frederic d'Allest reviews his involvement with the development of the Ariane launch vehicle program.     

Measurements of radiation exposure in civil aircraft

The radiation exposures on 12 flights of German airlines were measured with an active dosemeter based on two silicon semiconductors. The dependence on the date, altitude and route of the flights was studied. Measured dose rates and preliminary dose equivalent rates of the individual flights are given and compared with model calculations.     

The Kinelite Project: a new powerful motion analyser for Spacelab and space station

The goal of the Kinelite Project is to develop a space qualified motion analysis system to be used in space by the scientific community, mainly to support neuroscience protocols. The measurement principle of the Kinelite is to determine, by triangulation mean, the 3D position of small, lightweight, reflective markers positioned at the different points of interest. The scene is illuminated by Infra Red flashes and the reflected light is acquired by up to 8 precalibrated and synchronized CCD cameras. The main characteristics of the system are: Camera field of view: 45 degrees; Number of cameras: 2 to 8; Acquisition frequency: 25, 50, 100, or 200 Hz; CCD format: 256 x 256; Number of markers: up to 64; 3D accuracy: 2mm; Main dimensions: 45 cm x 45 cm x 30 cm; Mass: 23 kg; Power consumption: less than 200 W. The Kinelite will first fly aboard the NASA Spacelab; it will be used, during the NEUROLAB mission (4/98), to support the "Frames of References and Internal Models" (Principal Investigator: Pr. A. Berthoz, Co Investigators: J. McIntyre, F. Lacquaniti).     

中美航空业的互利合作

目前 ,中国有 30多家航空公司 ,中国国际航空公司是中国最大的航空公司 ,其年运量占全国民航的三分之一。自 80年代以来 ,我国航空客、货运周转量年增长率常达到 1 0 %以上 ,有的年份还高于 2 0 % ,迅速发展的中国航空运输业给外国航空工业制造厂家、航空公司在华拓展业务带来了诱人的市场机遇。中国进口美国飞机由来已久 ,早在 30年代东北军将领张学良的坐机即为波音飞机。 1 973年 ,中国购买 1 0架波音 70 7,这是解放后首次购买美国飞机。七十年代末中国改革开放后 ,美国大型飞机制造公司对华技术、设备、整机出口不断扩大 ,中国国际航空…