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。     

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。     

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.     

网络环境下高校图书馆如何加强馆藏资源建设

根据网络环境给高校图书馆献信息资源建设工作带来的挑战，从印刷型纸质献建设、电子献资源建设、网络信息资源建设、信息资源的共享共建等方面论述了高校图书馆如何加强信息资源建设。     

死亡是生命的必然归宿

本文根据物质系统演化的规律，平衡原理及熵理论，阐述了死亡是生命系统演化的必然归宿。     

卫星定位导航系统中各因素对D-R定位算法精度的影响

D- R定位算法在理论上可以用于定位。在实际工作中 ,用户的定位精度是进行定位时首先需要考虑的问题。文中主要讨论 D- R算法本身固有的定位误差。首先根据 D- R算法的定位公式推导出算法的精度误差因子。然后根据卫星定位导航系统的工作过程 ,确定了影响用户定位精度误差因子的因素并对这些因素对精度误差因子的影响进行了计算机仿真。仿真结果证明 D- R定位算法在一定条件下可以满足用户对定位精度的要求 ,用户精度误差因子可与现有的 GPS系统相当。     

测定钡含量的快速方法

本文研究了测定钡盐中钡含量的快速方法。该法是基于被测的钡离子与过量的铬酸钠标准溶液反应形成铬酸钡沉淀，剩余的铬酸根离子以溴甲酚绿-甲基红为混合指示剂，用盐酸标准溶液滴定，而间接测定钡的量。该法操作简便、快速，可应用于多种钡盐中钡的测定。     

Net110网吧安全审计管理系统的设计与实施

信息时代对公安管理系统提出了新的挑战，Net110网吧安全审计管理系统充分利用互联网络的技术特点，通过公安监察部门的电脑系统集中，统一和高效地管理在城区分散的网吧。本文着重阐述了系统设计的基本原理，并以南昌市公安局为例，介绍了从需求分析、系统设计到系统实施的建设全过程。     

对大学语文教学的思考

论述大学语文教学必须在教学内容、课程建设和教学方法上实行全面改革才能顺应时代需求,大学语文才能获得存在、发展的空间。