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。     

DSP-1型酊剂灌装线灌装装置的凸轮机构设计

针对DSP-1型酊剂灌装线灌装装置的工作要求,设计一个平底直动从动件盘形凸轮机构,用于对灌装头的运动轨迹进行控制。由于凸轮轴利用了灌装线主轴,刚度和强度足够,因此不必另外对凸轮轴的刚度和强度进行计算与校核。考虑到凸轮机构的负荷和寿命要求,对凸轮的材料进行了选择,对热处理要求进行了规定。     

Properties of transit trajectory in the restricted three and four-body problem

In the restricted three-body problem if the Jacobi constant is just below the value corresponding to Lagrangian point only a little neck exists around the equilibrium point and capture trajectories are indicated as low-energy. Capture properties depend on the dynamics around these critical points and qualitative results can be obtained using linearized systems. In this paper, to study transit trajectory properties in the restricted three and four-body problem, the Earth–Moon–Sun–Satellite system is considered as example and studied using different models. In the circular restricted three-body problem (Earth–Moon–Satellite), transit, non transit and asymptotic trajectories, are easily identified by using the principal reference frame. Dynamics around Lagrangian point are then studied introducing the Moon eccentricity into the elliptical restricted three-body model. A preferential region for transit orbit is individuated and studied as a function of eigenvalue properties. To introduce the Sun effect, the bi-circular four-body model is considered and dynamics around Lagrangian points studied as a function of angular distance between Earth–Sun and Earth–Moon line. Finally, results obtained in the elliptical three-body model and bi-circular four-body model, are compared with numerical simulations using real Sun–Moon–Earth ephemeris.     

Study of the 28 October 2003 and 20 January 2005 solar flares by means of 2.223 MeV gamma-emission line

By the data on intensity-time profiles of the neutron capture line of 2.223 MeV we have studied some characteristics of two solar flares, 28 October 2003 and 20 January 2005 (INTEGRAL and CORONAS-F observations, respectively). The SINP code was applied making allowance for the main processes of neutron interactions and deceleration in the solar plasma, character of neutron source, losses of neutrons and density model of the solar atmosphere. Comparison of the computed time profiles of 2.223 MeV line with observed ones for the flare of 28 October 2003 confirms the results obtained earlier for three other flares. Namely, the effect of density enhancement (EDE) in the sub-flare region, as well as the variations (hardening) of accelerated particle spectrum in the course of the event have been confirmed. The usual modeling procedure by the SINP code, however, seems to be inapplicable to the event of 20 January 2005. Possible causes of density enhancements during some flares and peculiarities of the 20 January 2005 flare are discussed.     

Spectral analysis and self-adjusting mechanism for oscillation phenomenon in hydrogen-oxygen continuously rotating detonation engine

The continuously rotating detonation engine(CRDE)is a new concept of engines for aircraft and spacecraft.Quasi-stable continuously rotating detonation(CRD)can be observed in an annular combustion chamber,but the sustaining,stabilizing and adjusting mechanisms are not yet clear.To learn more deeply into the CRDE,experimental studies have been carried out to investigate hydrogen-oxygen CRDE.Pressure histories are obtained during each shot,which show that stable CRD waves are generated in the combustor,when feeding pressures are higher than 0.5 MPa for fuel and oxidizer,respectively.Each shot can keep running as long as fresh gas feeding maintains.Close-up of the pressure history shows the repeatability of pressure peaks and indicates the detonation velocity in hydrogen–oxygen CRD,which proves the success of forming a stable CRD in the annular chamber.Spectrum of the pressure history matches the close-up analysis and confirms the CRD.It also shows multi-wave phenomenon and affirms the fact that in this case a single detonation wave is rotating in the annulus.Moreover,oscillation phenomenon is found in pressure peaks and a self-adjusting mechanism is proposed to explain the phenomenon.     

高等院校贷款的风险规避与对策

高等院校为适应扩大招生规模的需要，大量举债，目前高校贷款总额已达1500亿-2000亿之间；银行认为贷款安全而主动与高校合作，可以得到回报；政府将为高校贷款（高校为公益事业）承担巨大风险。从高等院校公用、专项经费看，许多院校无力偿还贷款。希望各高校、银行、政府能够有所警示和启迪。     

浅谈银行信贷资产债权维护的配套设置

本文主要从强化商业银行内控、建立信贷资产债权保全机制、营造诚实信用环境三方面论述维护银行信贷资产债权的配套措施。     

Contingency and recovery options for the European Student Moon Orbiter

This paper presents an overview of the analysis performed on the lunar orbit and some of the possible contingencies for the European Student Moon Orbiter (ESMO). Originally scheduled for launch in 2014 –2015 as a piggyback payload, it was the only ESA planned mission to the Moon. By way of a weak stability boundary transfer, ESMO is inserted into an orbit around the Moon. Propellant use is at a premium, so the operational orbit is selected to be highly eccentric. In addition, an optimization is presented to achieve an orbit that is stable for 6 months without requiring orbit maintenance. A parameter study is undertaken to study the sensitivity of the lunar orbit insertion. A database of transfer solutions across 2014 and 2015 is used to study the relation between the robustness of weak capture and the planetary geometry at lunar arrival. A number of example recovery scenarios, where the orbit insertion maneuver partially or completely fails, are also considered.     

欧洲一体化进程中的重大危机与解决机制

欧洲一体化是人类历史上第一个以国家联盟为基础的区域一体化国际组织,它不仅在实现欧洲和平、推动欧洲经济和社会发展方面具有重要意义,而且对世界经济和政治产生了深远的影响。欧洲一体化进程并非一帆风顺,出现过一些重大危机,但每次危机都被化解。正确处理建设中的危机与危机中建设之间的关系,原则性与灵活性相结合,以动态目标推动欧洲一体化进程,集团性和开放性相结合的整合机制,构建一个不可逆转的一体化框架体制,形成了欧洲一体化进程中化解危机的有效机制。     

高校协同创新型人才培养机制问题研究

高校协同创新型人才培养问题是基于胡锦涛在庆祝清华大学建校100周年大会上的重要讲话基础上,我国启动的“2011计划”过程中,伴随着我国协同创新问题的研究而出现的,它在协同创新领域的研究中具有重要的意义和地位.主要在分析了高校协同创新型人才的特点的基础上,提炼出高校协同创新型人才培养要素,根据各要素的作用,最终总结了构建高校协同创新型人才培养的机制.