关于现代企业制度下强化会计监督的思考

建立社会主义市场经济，实行现代企业制度，离不开有效的会计监督。但是，在建立现代企业制度过程中，赋予企业理财自主权和会计灵活性的同时，企业自我约束机制以及会计的社会监督机制并没有按人们期望的那样形成。这使得当前一些企业财经纪律松弛，会计信息失真，会计监督乏力。本文就会计监督乏力的成因，以及现代企业制度下如何强化会计监督谈了几点看法。     

Numerical study on flow control of ship airwake and rotor airload during helicopter shipboard landing

A numerical study on flow control of ship airwake during shipboard landing is carried out to address the effect of flow control devices on helicopter rotor airload. The in-house Reynolds Averaged Navier-Stokes (RANS) based solver Rotorcraft AeroDynamics and Aeroacoustics Solver (RADAS), with combination of momentum source approach is employed to conduct the helicopter shipboard landing simulation. The control effects of three aerodynamic modifications of ship superstructure, i.e. ramp, notch and flap, in different Wind-Over-Deck (WOD) conditions are discussed. From the steady simulation results, the effect of spatial variation of ship airwake on rotor airloads is concluded. The aerodynamic modifications reduce the strength of shedding vortex and increase rotor normal force through delaying and relieving flow separation, and therefore are beneficial to alleviate the limitation of control inputs. By contrast, the perturbation of unsteady ship airwake can cause the serious oscillation of rotor forces during shipboard landing. The unsteady simulations show that the turbulence intensity of ship airwake and oscillatory rotor airloading, represented by Root-Mean-Square (RMS) loading, can be remarkably reduced by the ramp and notch modifications, while the flap modification has adverse effect. It means that flow control devices have large potential benefits to alleviate the pilot’s workload and improve the shipboard landing safety, but they should be well designed to avoid the introduction of more vortex, which leads to increase in disturbance of flow field.     

有限元法在光学侧窗热防护设计中的应用

光学侧窗热环境极为严酷,可采用液体对流内冷却技术对光学侧窗进行热防护。以有限元法对光学侧窗温度场进行了分析研究,研究结果表明:该方法计算精度可靠;液体对流内冷却技术能有效起到降温的作用。同时还定量的给出了冷却液用量对结构温度场的影响,为设计的经济可行性提供了保障。     

高性能金属零件激光快速成形技术研究进展

激光快速成形技术在带来材料成分、组织、性能及零件形状等控制方面高度柔性的同时,也对成形过程及内部质量控制提出了很高要求,需要结合不同的应用方向,深刻认识并掌握成形过程中合金粉末的熔化过程、合金化及反应、凝固行为、应力形成及演化、缺陷和界面等的控制规律。     

在军工行业引入试行标准的探讨

主要分析了在军工行业引入试行标准的必要性和可行性,并提出了试行标准管理的初步设想.     

上海,我钟爱的城市

在上海最阴冷、灰暗的季节,来细细思量这个城市,她的一草一木、一人一景……生长在历史源远流长的齐鲁大地,在上海度过了大学4年菁菁校园的生活后,我喜欢上了这座城市。在1991年同样阴冷、灰暗的季节,我做出了自己生命中最重要的决定——要成为这个城市的一分子,而不仅仅是做个过客!     

Experimental investigation on impingement-effusion film-cooling behaviors in curve section

A new series of test pieces with different geometrical configuration and geometry dimensions are designed to experimentally investigate on impingement-effusion cooling behavior in curve effusion wall of combustion chamber. The test results show that the discharge coefficient increased with the increasing blowing ratio. The effusion hole–hole spacing has an effect on the discharge coefficient and the discharge coefficient commonly decreased with the increment of effusion hole–hole spacing. The blowing ratio greatly effects cooling behavior. The bigger blowing ratio is favorable for improving cooling characters. At the curved effusion wall, to begin with, cooling effectiveness increased slowly and kept a steady value in subsequence. But, for the rear end of curved effusion wall, it decreased slowly. With decreasing of effusion hole angle and effusion hole–hole spacing, cooling effectiveness is enhanced. Meanwhile, blowing ratio, effusion angle and effusion hole–hole spacing take an evident effect on the discharge coefficient.     

压接电缆制作工艺研究

对复合材料压接型电连接器电缆的制作过程、工艺方法进行了研究，解决了压接电缆制作过程中的关键技术，对压接电缆的制作工艺和质量保证措施进行了探讨。     

航空制造业对刀具的新要求

目前国内在切削刀具的全寿命监控和管理方面刚刚处于起步阶段,在未来一定时期内,自行设计、制造和使用好高效切削工具,促进我国早日实现从制造大国向创造大国的飞跃,无论对于中国的切削工具制造业还是航空制造业,都是必须面对和尽快解决的问题。     

Effect of nickel introduced by electroplating on pyrocarbon deposition of carbon-fiber preforms

In order to improve the deposition rate and microstructure of pyrocarbon, nickel was introduced by electroplating on carbon fibers and used as a catalyst during the deposition of pyrocarbon at 1000 C using methane as a precursor gas. The distribution of nickel catalyst and the microstructure of pyrocarbon were characterized by scanning electron microscopy（SEM）, energy dispersive spectroscopy（EDS）, X-ray diffraction（XRD）, and Raman micro-spectrometry. Results show that nano-sized nickel particles could be well distributed on carbon fibers and the pyrocarbon deposited catalytically had a smaller d002 value and a higher graphitization degree compared with that without catalyst. In addition, the deposition rate of pyrocarbon in each hour was measured.The deposition rate of pyrocarbon in the first hour was more than 10 times when carbon cloth substrates were doped with nickel catalysts as compared to the pure carbon cloths. The pyrocarbon gained by rapid deposition may include two parts, which are generation directly on the nickel catalyst and formation with the carbon nanofibers as crystal nucleus.