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。     

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。     

Spectroscopic Measurement of Coronal Compositions

Although the elemental composition in all parts of the solar photosphere appears to be the same this is clearly not the case with the solar upper atmosphere (SUA). Spectroscopic studies show that in the corona elemental composition along solar equatorial regions is usually different from polar regions; composition in quiet Sun regions is often different from coronal hole and active region compositions and the transition region composition is frequently different from the coronal composition along the same line of sight. In the following two issues are discussed. The first involves abundance ratios between the high-FIP O and Ne and the low-FIP Mg and Fe that are important for meaningful comparisons between photospheric and SUA compositions and the second involves a review of composition and time variability of SUA plasmas at heights of 1.0≤h≤1.5R _⊙.     

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.     

工业远程监控系统实施新方案

近期远程监控系统在工业中逐步推广,针对工业系统的特点和工业网络的实际情况,在原有工业系统的基础上,增加现场设备区域的图像监控和数据传输功能,提出了一种工业远程监控系统实施方案。本文论述了该系统的结构、原理及实现方法,经具体实施证明,本文提出的方案已基本能够满足一个通用的基于公用网络的远程视频监控系统的要求,体现了较重要的理论价值和很强的工程实用价值。     

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。