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。     

Ionospheric behavior of the F2 peak parameters foF2 and hmF2 at Hainan and comparisons with IRI model predictions

Monthly median values of foF2, hmF2 and M(3000)F2 parameters, with hourly time interval resolution for the diurnal variation, obtained with DPS-4 digisonde observations at Hainan (19.4°N, 109.0°E) are used to study the low latitude ionospheric variation behavior. The observational results are compared with the International Reference Ionospheric Model (IRI) predictions. The time period coverage of the data used for the present study is from March 2002 to February 2005. Our present study showed that: (1) In general, IRI predictions using CCIR and URSI coefficients follow well the diurnal and seasonal variation patterns of the experimental values of foF2. However, CCIR foF2 and URSI foF2 IRI predictions systematically underestimate the observed results during most time period of the day, with the percentage difference ΔfoF2 (%) values changing between about −5% and −25%, whereas for a few hours around pre-sunrise, the IRI predictions generally overestimate the observational ones with ΔfoF2 (%) sometimes reaching as large as ∼30%. The agreement between the IRI results and the observational ones is better for the year 2002 than for the other years. The best agreement between the IRI results and the observational ones is obtained in summer when using URSI coefficients, with the seasonal average values of ΔfoF2 (%) being within the limits of ±10%. (2) In general, the IRI predicted hmF2 values using CCIR M(3000)F2 option shows a poor agreement with the observational results. However, when using the measured M(3000)F2 as input, the diurnal variation pattern of hmF2 given by IRI2001 has a much better agreement with the observational one with the detailed fine structures including the pre-sunrise and post-sunset peaks reproduced reasonably well. The agreement between the IRI predicted hmF2 values using CCIR M(30,000)F2 option and the observational ones is worst for the afternoon to post-midnight hours for the high solar activity year 2002. During daytime hours the agreement between the hmF2 values obtained with CCIR M(30,000)F2 option and the observational ones is best for summer season. The discrepancy between the observational hmF2 and that obtained with CCIR M(30,000)F2 option stem from the CCIR M(3000)F2 model, which does not produce the small scale structures observed in the measured M(3000)F2.     

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。     

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。     

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。     

养老金替代率的灵敏性分析

文章推导出了企业职工养老金替代率的计算公式,对影响替代率的五个因素分别进行了灵敏性分析,给出了替代率的最佳可行区域.     

四维下降飞行技术的研究与仿真：定常航迹角法下降剖面解算

本文研究的是四维飞行性能管理系统的核心环节－飞机在终端区域内的四维下降技术，首先探讨了基于常值航迹角的定常Ｍ数／指示空速下降飞行技术，论述了其高度剖面的构成与特点，通过尤拉积分方法求解飞机运动方程，实现了高度冲面的解算。其次开发了对速度剖面的迭代过程，选取原则及方法。本文在进行理论分析的同时，还开发了满意的仿真软件，一了其应用价值。     

滑阀稳态液动力的计算和分析

以液氧/煤油补燃循环火箭发动机中流量调节器中滑阀为例,介绍了滑阀稳态液动力的一种计算方法,分析了不同结构参数下稳态液动力的变化规律,得出了滑阀的稳态液动力与滑阀位移、液流出口处的流道形状以及刃边厚度关系的一些初步结论。     

卫星定位导航系统中各因素对D-R定位算法精度的影响

D- R定位算法在理论上可以用于定位。在实际工作中 ,用户的定位精度是进行定位时首先需要考虑的问题。文中主要讨论 D- R算法本身固有的定位误差。首先根据 D- R算法的定位公式推导出算法的精度误差因子。然后根据卫星定位导航系统的工作过程 ,确定了影响用户定位精度误差因子的因素并对这些因素对精度误差因子的影响进行了计算机仿真。仿真结果证明 D- R定位算法在一定条件下可以满足用户对定位精度的要求 ,用户精度误差因子可与现有的 GPS系统相当。