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。     

域外刑事评议程序之比较研究

刑事评议程序是介于庭审程序和宣告程序之间的一个重要程序,它既是庭审的自然延续,又是裁判结论形成的前提和基础。然而,欲保证刑事评议程序的正常运行,刑事评议主体之独立必须得到保证;刑事评议之客体还应被全面考虑,并对其进行细化,以确保刑事评议的针对性和有效性,防止出现"估堆"现象。本文以域外刑事评议程序为对象,从评议的主体、客体等角度进行梳理,得出规律性的认识,以期对我国关于刑事评议的立法有所裨益。     

美国科技文献资源体系建设及启示

介绍了美国联邦政府和国家航空般天局（NASA）科技文献信息资源体系建设，科技信息纲领的内涵、宗旨、任务、目标，实施科技信息纲领的工作程序、组织管理机构，科技信息产品和服务，以及美国国家技术信息服务中心（NTIS）和航空航天科技信息中心（CASI）的运作情况，论述了美国科技文献信息资源在推动科技进步中的作用，并在研究分析的基础上给出了结论。     

国际贸易中标准问题解决方略的研究

国际贸易中的标准问题是产生贸易壁垒的一个很重要的方面,世贸组织虽然为解决这一问题做出了一些规定,采取了一些措施,但是实际效果并不好,很多的成员国并没遵守有关的规则,兑现各自的承诺。而且随着世界经济区域集团化,各种区域性标准在对内起到保护作用的同时,对外则建起新的贸易保护障碍。解决国际贸易中的标准问题,应该从两方面着手,一是加强双边合作,二是加强多方位合作。双边合作是解决标准问题直接而有效的途径,随着贸易的全球化发展,标准统一化是最终的趋势。     

Astrophysics in 2006

The fastest pulsar and the slowest nova; the oldest galaxies and the youngest stars; the weirdest life forms and the commonest dwarfs; the highest energy particles and the lowest energy photons. These were some of the extremes of Astrophysics 2006. We attempt also to bring you updates on things of which there is currently only one (habitable planets, the Sun, and the Universe) and others of which there are always many, like meteors and molecules, black holes and binaries.     

错位与缺失

性权利是人类自然权利和社会权利的集合体,大学生拥有性权利是无可辩驳的事实。分析部分大学生漠视性隐私权、性教育权,只关注性自由权、性快乐权和自主选择权的原因,会发现其性价值观的错位和义务观的缺失是主要根源,加之媒体的不当报道也起到了推波助澜的作用。这样的现实要求我们必须加强大学生性权利的伦理教育以及性权利与性义务的对等教育。     

Emergence of a Habitable Planet

We address the first several hundred million years of Earth’s history. The Moon-forming impact left Earth enveloped in a hot silicate atmosphere that cooled and condensed over ∼1,000 yrs. As it cooled the Earth degassed its volatiles into the atmosphere. It took another ∼2 Myrs for the magma ocean to freeze at the surface. The cooling rate was determined by atmospheric thermal blanketing. Tidal heating by the new Moon was a major energy source to the magma ocean. After the mantle solidified geothermal heat became climatologically insignificant, which allowed the steam atmosphere to condense, and left behind a ∼100 bar, ∼500 K CO₂ atmosphere. Thereafter cooling was governed by how quickly CO₂ was removed from the atmosphere. If subduction were efficient this could have taken as little as 10 million years. In this case the faint young Sun suggests that a lifeless Earth should have been cold and its oceans white with ice. But if carbonate subduction were inefficient the CO₂ would have mostly stayed in the atmosphere, which would have kept the surface near ∼500 K for many tens of millions of years. Hydrous minerals are harder to subduct than carbonates and there is a good chance that the Hadean mantle was dry. Hadean heat flow was locally high enough to ensure that any ice cover would have been thin (<5 m) in places. Moreover hundreds or thousands of asteroid impacts would have been big enough to melt the ice triggering brief impact summers. We suggest that plate tectonics as it works now was inadequate to handle typical Hadean heat flows of 0.2–0.5 W/m². In its place we hypothesize a convecting mantle capped by a ∼100 km deep basaltic mush that was relatively permeable to heat flow. Recycling and distillation of hydrous basalts produced granitic rocks very early, which is consistent with preserved >4 Ga detrital zircons. If carbonates in oceanic crust subducted as quickly as they formed, Earth could have been habitable as early as 10–20 Myrs after the Moon-forming impact.     

滚珠丝杠螺距误差补偿法提高数控机床定位精度的研究

在详细论述、对比了实现数控机床滚珠丝杠螺距误差补偿的硬件、软件方法的原理基础上,对滚珠丝杠螺距误差软件补偿法可有效提高数控机床的定位精度进行了试验验证。     

低空突防任务下综合飞行/推进系统的建模与仿真

建立了综合飞行／推进系统的数学模型，介绍了飞机全维非线性数学模型和涡轮风扇发动机非线性部件级数学模型的建模及综合方法。对飞机执行地形中随任务时，飞行员调节飞行速度的方法与基于总能量的调节飞行速度的方法进行了比较。结果表明，基于总能量的方法比飞行员直接控制飞行速度能够减小发动机的燃油消耗，降低发动机的磨损，进而可以增加飞机的航程，延长发动机的使用寿命。     

高校后勤社会化改革中有关财务管理问题的研究

运用现代财务管理知识结合我国高校后勤的特点，就高校后勤社会化改革中涉及到的有关配套政策措施和财务管理问题进行了深入分析研究。