对会计主体的再认识及对主体权益论的质疑

本文对会计主体的认识进行了反思，认为会计主体是一组具有内在联系的、相互依存的契约所构成的契约集，并由此引发了对主体权益论的质疑，作者认为会计权益理论应当与公司的治理相统一，忽视了这一点，会计对契约效率的辅助功能就会严重受损。当前企业资产负债表中对权益的揭示方法确有待改进，会计等式或许应本着如下模式展开：即资产=负债+资本所有者权益+管理者权益。     

The Effects of Transverse Magnetic Field and Density Variations on the Particle Energy Spectra in a Reconnecting 3D Current Sheet

Electron and proton acceleration by a super-Dreicer electric field is further investigated in a non-neutral reconnecting current sheet (RCS) with a variable plasma density. The tangential B _z and transverse magnetic field components B _x are assumed to vary with the distances x and z from the X nullpoint linearly and exponentially, respectively; the longitudinal component (a ‘guiding field’) is accepted constant. Particles are found to gain a bulk of their energy in a thin region close to the X nullpoint where the RCS density increases with z exponentially with the index λ and the tangential magnetic field B _x also increases with z exponentially with the index α. For the RCS with a constant density (λ = 0), the variations of the tangential magnetic field lead to particle power-law energy spectra with the spectral indices γ₁ being dependent on the exponent α as: for protons and for electrons in a strong guiding field (β > 10⁻²) and for electrons in a moderate or weak guiding field (β > 10⁻⁴). For the RCS with an exponential density increase in the vicinity of the X nullpoint (λ≥ 0) there is a further increase of the resulting spectral indices γ that depends on the density exponent index λ as for protons and for electrons in weaker guiding fields and as for electrons in stronger guiding fields. These dependencies can explain a wide variety (1.5–10) of particle spectral indices observed in solar flares by the variations of a magnetic field topology and physical conditions in a reconnecting region. This can be used as a diagnostic tool for the investigation of the RCS dynamics from the accelerated particle spectra found from hard X-ray and microwave emission.     

Fuel mass penalty due to generators and fuel cells as energy source of the all-electric aircraft

The paper presents the results of an assessment of the fuel mass penalty due to generators and fuel cell systems. Based on the simulation tool SysFuel, fuel mass penalties for different mission ranges and fuel cell architectures are calculated and compared to a conventional reference architecture. Different fuel cell architectures using ram air or cabin exhaust air and different options of energy recovery are considered. As a result of the studies, target values are presented for the mass to power ratio of fuel cell systems to achieve fuel mass reductions compared to conventional generator and auxiliary power unit systems.     

基于修正面元法的机翼焦点位置变化研究

针对静气动弹性问题中机翼焦点位置求解精度与效率的矛盾,提出采用分段斜率修正面元法来计算气动力,该方法以刚体机翼在不同迎角下的CFD数据作为修正基础,对弹性变形后的机翼下洗采用分段修正,克服了传统面元法无法考虑非线性因素的缺点。通过M6机翼气动焦点位置的计算表明:相对于CFD方法,该方法保持了较高的准确度并且计算效率较高;相对于传统面元法,该方法能够准确地计算焦点位置和弹性机翼焦点位置变化量,适用于工程设计。     

X-ray redshifts with the International X-ray Observatory (IXO)

We explore the capabilities of the future space science mission IXO (International X-ray Observatory) for obtaining cosmological redshifts of distant Active Galactic Nuclei (AGNs) using the X-ray data only. We first find in which regions of the X-ray luminosity (L_X) versus redshift (z) plane the weak but ubiquitous Fe Kα narrow emission line can deliver an accurate redshift (δz < 5%) as a function of exposure time, using a CCD-based Wide Field Imager (IXO/WFI) as the one baselined for IXO. Down to a 2–10 keV X-ray flux of 10⁻¹⁴ erg cm⁻² s⁻¹ IXO/WFI exposures of 100 ks, 300 ks and 1 Ms will deliver 20%, 40% and 60% of the redshifts. This means that in a typical 18′ × 18′ IXO/WFI field of view, 4, 10 and 25 redshifts will be obtained for free from the X-ray data alone, spanning a wide range up to z ∼ 2–3 and fairly sampling the real distribution. Measuring redshifts of fainter sources will indeed need spectroscopy at other wavebands.     

关于域F上的向量空间V的一个性质的证明

利用扩张域论述方法，证明域Ｆ上的向量空间Ｖ的一个基本性质，即在Ｆ上，Ｖ关于Ｆ的基底的元数等于维数（Ｖ：Ｆ）。     

提高人文水平 加强素质教育

素质教育提倡科学教育与人文教育整合，以培养高素质的科技人才。而目前，我国的大学英语教学又是以理工科学生为主要对象。在这种情况下，在英语教学中加强人文教育有重要的意义。     

互惠写作小组在写作教学中的运用

培养良好的写作能力是大学英语教学的目标之一，但由于种种原因，写作教学一直滞后，并且通常是作业的形式。写作教学应如何开展，写作教学中应怎样体现交际的原则，怎样体现写作的过程性，本文通过实证研究初步显示，互惠写作小组有助于激发学生的兴趣，提高学生写作时的读者意识，丰富文章内容，提高写作技能，同时还有助于培养学生的合作精神。     

A serendipitous survey for galaxy clusters by the XMM-Newton Survey Science Center

We describe the initial results of a programme to detect and identify extended X-ray sources found serendipitously in XMM-Newton observations. We have analyzed 186 EPIC-PN images at high galactic latitude with a limiting flux of 1 × 10⁻¹⁴ erg cm⁻² s⁻¹ and found 62 cluster candidates. Thanks to the enhanced sensitivity of the XMM-Newton telescopes, the new clusters found in this pilot study are on the average fainter, more compact, and more distant than those found in previous X-ray surveys. At our survey limit the surface density of clusters is about 5 deg⁻². We also present the first results of an optical follow-up programme aiming at the redshift measurement of a large sample of clusters. The results of this pilot study give a first glimpse on the potential of serendipitous cluster science with XMM-Newton based on real data. The largest, yet to be fulfilled promise is the identification of a large number of high-redshift clusters for cosmological studies up to z = 1 or 1.5.