企业本质、企业绩效与会计分析的逻辑关系

企业本质被界定为不完备要素使用权资本化交易合约履行的过程，从价值角度可以描述为财务资本、人力资本、组织资本与社会资本的一个不完全契约组合。正确认识企业本质是探讨企业绩效决定因素的关键，会计分析必须从企业资本有机构成角度来衡量企业绩效。     

The Genesis Solar Wind Concentrator Target: Mass Fractionation Characterised by Neon Isotopes

The concentrator on Genesis provided samples of increased fluences of solar wind ions for precise determination of the oxygen isotopic composition. The concentration process caused mass fractionation as a function of the radial target position. This fractionation was measured using Ne released by UV laser ablation and compared with modelled Ne data, obtained from ion-trajectory simulations. Measured data show that the concentrator performed as expected and indicate a radially symmetric concentration process. Measured concentration factors are up to ∼30 at the target centre. The total range of isotopic fractionation along the target radius is 3.8%/amu, with monotonically decreasing ²⁰Ne/²²Ne towards the centre, which differs from model predictions. We discuss potential reasons and propose future attempts to overcome these disagreements.     

CFG桩复合地基应力比数值分析

本文采用有限元ANSYS程序对CFG桩复合地基的单桩桩体荷载传递规律、应力比及影响因素进行了分析,得出了减小应力比的方法和措施,对工程可起借鉴的作用。     

What Determines the Composition of SEPs in Gradual Events?

Gradual solar energetic particle (SEP) events are evidently accelerated by coronal/interplanetary shocks driven by coronal mass ejections. This talk addresses the different factors which determine the composition of the accelerated ions. The first factor is the set of available seed populations including the solar wind core and suprathermal tail, remnant impulsive events from preceding solar flares, and remnant gradual events. The second factor is the fractionation of the seed ions by the injection process, that is, what fraction of the ions are extracted by the shock to participate in diffusive shock acceleration. Injection is a controversial topic since it depends on the detailed electromagnetic structure of the shock transition and the transport of ions in these structured fields, both of which are not well understood or determined theoretically. The third factor is fractionation during the acceleration process, due to the dependence of ion transport in the turbulent electromagnetic fields adjacent to the shock on the mass/charge ratio. Of crucial importance in the last two factors is the magnetic obliquity of the shock. The form of the proton-excited hydromagnetic wave spectrum is also important. Finally, more subtle effects on ion composition arise from the superposition of ion contributions over the time history of the shock along the observer’s magnetic flux tube, and the sequence of flux tubes sampled by the observer.     

对“ZY-1”FM1整星热平衡、热真空试验中有效载荷被污染情况的分析

介绍了卫星在热平衡试验后所发现的有效载荷的污染情况,通过对污染提取物的分析和试验设备的再次污染监测,找出了污染源,并对以后的防污染工作提供了借鉴.     

液相色谱仪故障分析与处理

简述了液相色谱仪工作原理，对常见故障进行了分析，并给出了处理方法。     

VO2薄膜制备工艺及电阻开关特性研究

用溶胶－凝胶法在非晶玻璃上制备VO2薄膜，经过熔融、涂膜、烘干和热处理等工艺最后得到电阻相变2－3个量级的VO2薄膜。对烘干温度、熔融温度、膜厚和热处理温度对薄膜电阻开关特性的影响进行了研究。通过XRD（X－ray diffraction)和XPS（X－ray photoelectron spectroscopy）对薄膜的结构和价态进行分析，表明用溶胶－凝胶法制图VO2膜工艺简单，重复性好。     

基于有限元法的隧道荷载模型位移反分析

介绍了一种以荷载模型为求解对象的位移反分析法。它是以通用有限元软件为实验平台，利用隧道位移实测值建立荷载灵敏系数方程，根据最小二乘法原理反求隧道模型的荷载，再将正分析结果和实际值进行对比分析井重新调整隧道荷载模型，最终获得较为符合实际的隧道荷载模型。该方法的优点是既考虑了岩土松动荷载效应又能体现支护结构与周围岩土体的共同作用，且具有较好的操作性。     

Broad-band spectral properties of accreting X-ray binary pulsars

Broad-band spectra of accreting X-ray binary pulsars can be fitted by a phenomenological model composed of a power law with a high energy rollover above 10 keV, plus a blackbody component with a temperature of few hundred eV. While, at least qualitatively, the hard tail can be explained in terms of (inverse) Compton scattering, the origin of the soft component cannot find a unique explanation. Recently, a qualitative picture able to explain the overall broad-band spectrum of luminous X-ray pulsars was carried out by taking into account the effect of bulk Comptonization in the accretion column. After a review of these recent theoretical developments, I will present a case study of how different modeling of the continuum affect broad features, in particular the cyclotron resonance features in Vela X-1.     

The double-pulsar binary J0737–3039

A recent multibeam pulsar survey of the outer Galactic plane at Parkes has discovered the first-known double-pulsar binary, a very compact double neutron star system in which both stars are observable as radio pulsars. In this review, we briefly describe the discovery and the studies which have been enabled by the unique properties of the system. These range from the most precise confirmation yet of the theory of general relativity, with the possibility of even more new tests and the measurement of second-order post-Newtonian effects, to studies of the magnetospheres and emission properties of the two pulsars. The discovery also results in a significant increase in the expected rate of occurrence of the mergers of double neutron star systems, and hence the rate of detection of such events by the new ground-based gravitational wave detectors.