公司内部治理、外部审计需求与财务报告质量

由于市场环境不同于发达国家，我国上市公司外部审计的内在动力主要在于弥补内部治理不足，而不是利用审计师声誉向市场传递信号；在风险导向审计模式驱动下，大型审计师对于内部治理较好、审计风险较小的公司采取了“低风险一低投入”策略，对优质公司的财务报告质量改善程度较低，但是对于公司治理较差客户的财务报告质量改善程度较高。     

现代飞机俯仰跟踪时诱发振荡预测分析

根据飞机纵向ＰＩＯ的特点，提出了预测分析ＰＩＯ所用的人－机闭环系统数学模型，其中飞机采用等效系统数学模型，驾驶员操纵采用ＭｃＲｕｅｒ模型，参数按地面人－机模拟飞行跟踪试验确定，集中介绍了四种飞机纵向ＰＩＯ预测准则，Ｓｍｉｔｈ－Ｇｅｄｄｅｓ准则，修正带宽准则，增益，相位裕度准则，Ｎｅａｌ－Ｓｍｉｔｈ原则，并提供了相应的计算方法。     

Experimental investigation and correlation development of jet impingement heat transfer with two rows of aligned jet holes on an internal surface of a wing leading edge

Extensive experimental studies on the heat transfer characteristics of two rows of aligned jet holes impinging on a concave surface in a wing leading edge were conducted, where50000 Rej 90000, 1.74 H/d 27.5, 66° a 90°, and 13.2 r/d 42.03. The finding was that the heat transfer performance at the jet-impingement stagnation point with two rows of aligned jet holes was the same as that with a single row of jet holes or the middle row of three-row configurations when the circumferential angle of the two jet holes was larger than 30°. The attenuation coefficient distribution of the jet impingement heat transfer in the chordwise direction was so complicated that two zones were divided for a better analysis. It indicated that: the attenuation coefficient curve in the jet impingement zone exhibited an approximate upside-down bell shape with double peaks and a single valley; the attenuation coefficient curve in the non-jet impingement zone was like a half-bell shape, which was similar to that with three rows of aligned jet holes; the factors,including Rej, H/d and r/d, affected the attenuation coefficient value at the valley significantly.When r/d was increased from 30.75 to 42.03, the attenuation rates of attenuation coefficient increased only by 1.8%. Consequently, experimental data-based correlation equations of the Nusselt number for the heat transfer at the jet-impingement stagnation point and the distributionof the attenuation coefficient in the chordwise direction were acquired, which play an important role in designing the wing leading edge anti-icing system with two rows of aligned jet holes.     

建构主义教学模式对大学生学习方式影响研究

建构主义教学模式对大学生学习方式有重要影响,通过实证研究方法,研究了课堂环境下建构主义教学模式与大学生学习方式之间的内在关系。研究结果表明：以互动性、自主性为特征的建构主义教学模式与深层学习方式显著正相关,教学模式中的自主性对深层动机和策略的影响均显著高于互动性,且自主性可以更为有效地促使学生采用深层学习方式。     

烧结双多孔介质中沸腾换热的实验研究

对由铜粉烧结而成的三种双多孔介质结构进行了沸腾换热的实验。为了便于比较，同时对两种单多孔介质进行了沸腾换热实验。结果发现：当双多孔介质的微孔径和单多孔介质的孔径相同时，双多孔介质的换热系数和临界热流密度比单多孔介质高得多；对于同样微孔径的双多孔介质，存在最佳的粗孔径，其换热系数和临界热流密度最大；当逆静水压头减小的时候，换热系数和临界热流密度增加。     

Crew autonomy for deep space exploration: Lessons from the Antarctic Search for Meteorites

Future piloted missions to explore asteroids, Mars, and other targets beyond the Moon will experience strict limitations on communication between vehicles in space and control centers on Earth. These limitations will require crews to operate with greater autonomy than any past space mission has demonstrated. The Antarctic Search for Meteorites (ANSMET) project, which regularly sends small teams of researchers to remote parts of the southern continent, resembles a space mission in many ways but does not rely upon a control center. It provides a useful crew autonomy model for planners of future deep space exploration missions. In contrast to current space missions, ANSMET gives the crew the authority to adjust competing work priorities, task assignments, and daily schedules; allows the crew to be the primary monitor of mission progress; demands greater crew accountability for operational errors; requires the crew to make the most of limited communication bandwidth; adopts systems designed for simple operation and failure recovery; and grants the crew a leading role in the selection and stowage of their equipment.     

大后掠机翼翼尖导弹动力响应空测与数据分析

 <正> 大后掠机翼翼尖挂导弹对外界干扰的动力响应很灵敏,这种干扰主要来自随机不稳定气流或各种突加载荷。为保证安全和防止导弹失控,摸清其响应值非常必要;除理论计算外,对可能遇到的不平稳气流和突加载荷在翼尖导弹上的动力响应进行了空测,并用频谱分析和功率谱密度分析处理了空测数据,制订了翼尖导弹振动与冲击试验谱,进行了地面试验与空中打靶试验,获得了满意结果。     

区域运输规划模型系统

提出一种区域运输规划模型系统,以求从定量的角度,预测一个区域内的货物运输量,继而确定这些运输量对该区域内存在的多种运输方式的偏好结构,最后仿真这些运量在相应的各种运输网络上的分布情况,同时仿真模型还对运输网线路经过新建或扩建后所形成的新的运量分布进行模拟。根据运量分布情况,就可提出初步的规划建设方案。     

热流限制下的最优气动力辅助变轨

以变轨能量消耗最小为优化目标，应用极大值原理研究了飞行过程受热流限制和升力系统约束下的气动力辅助共面变轨问题，飞行过程成分第一自由弧段，约束弧段，第二自由弧段三个部分，讨论了升力系数的最优表达式，分析了飞行过程中两种约束的相互作用，给出了约束弧起始位置的角点条件和终端的横截条件下，对不同的初值选取方法讨论了三种计算策略，并给出了数值算例。     

现代远程教育的媒体素材构建方法

本文阐述了媒体素材的采集及处理方法 ,对现代远程教育工程建设可提供有效的帮助