高校会计专业实践教学初探

作为一个高等院校,能否为国家的经济建设和社会的发展需要培养出合格的应用型人才,是这个学校是否具有竞争力的重要标志之一。高校对应用型人才的培养,应体现学术、技术和职业的有效结合。培养会计学专业的应用型人才,需要加大实践教学的力度。本文针对目前会计学专业实践教学存在的问题进行了分析,并进一步提出了开展实践教学形式的初步设想。     

着陆作用下月尘激扬的三维离散元分析

基于模拟月尘的细观颗粒形状,采用刚性圆球单元重叠法建立了4种典型不规则模拟月尘颗粒的三维几何模型.根据月尘所处环境和颗粒间接触特性,建立了月尘离散元接触力学模型.通过三轴压缩实验离散元模拟的结果和模拟月尘的实际三轴压缩实验数据的对比,确定模拟月尘颗粒的三维离散元模型参数.采用建立的模型和获得的参数,进行了圆盘模拟体着陆...     

The Ice Survey Opportunity of ISO

The instruments on board the Infrared Space Observatory have for the first time allowed a complete low (PHOT, CVF) to medium resolution (SWS) spectroscopic harvest, from 2.5 to 45 μm, of interstellar dust. Amongst the detected solids present in starless molecular clouds surrounding recently born stellar and still embedded objects or products of the chemistry in some mass loss envelopes, the so-called “ice mantles” are of specific interest. They represent an interface between the very refractory carbonaceous and silicates materials that built the first grains with the rich chemistry taking place in the gas phase. Molecules condense, react on ices, are subjected to UV and cosmic ray irradiation at low temperatures, participating efficiently to the evolution toward more complex molecules, being in constant interaction in an ice layer. They also play an important role in the radiative transfer of molecular clouds and strongly affect the gas phase chemistry. ISO results shed light on many other species than H₂O ice. The detection of these van der Waal's solids is mainly performed in absorption. Each ice feature observed by ISO spectrometer is an important species, with abundance in the 10⁻⁴–10⁻⁷ range with respect to H₂. Such high abundances represent a substantial reservoir of matter that, once released later on, replenishes the gas phase and feeds the ladder of molecular complexity. Medium resolution spectroscopy also offers the opportunity to look at individual line profiles of the ice features, and therefore to progressively reveal the interactions taking place in the mantles. This article will give a view on selected results to avoid to overlap with the numerous reviews the reader is invited to consult (e.g. van Dishoeck, in press; Gibb et al., 2004.). Based on observations with ISO, an ESA project with instruments funded by ESA Member States (especially the PI countries: France, Germany, The Netherlands, and the United Kingdom), and with the participation of ISAS and NASA.     

应用组合除尘技术治理手烧炉烟尘

本文介绍了一种集多种湿法除尘技术之长处于一体的新型组合式除尘装置，该装置不仅能有效地消除手烧锅炉燃烧时产生的烟尘，而且实现了除尘水的内循环，消除了其它湿式除尘器所带来的水的二次污染问题。     

基于约束线图的超导重力梯度敏感结构型综合

基于约束线图对超导重力梯度敏感结构进行型综合,分析轴向分量与交叉分量单独敏感的结构自由度与约束线图,并结合超导重力梯度测量应用提出两分量同时敏感的结构,利用自由度与约束线图确定约束类型,等效为柔性圆柱副,并选择柔性元件进行并联机构形式的布局.在型综合的基础上,通过模态仿真对比,得到两端与柔性球铰联接的刚性杆结构适于在两分量敏感结构中应用的结论.刚度特性仿真分析结果表明两分量敏感结构具有设计运动方向刚度小、寄生运动方向刚度大、运动耦合小的特点,适于在超导重力梯度测量系统中应用.     

模拟月尘制备及其物理和力学性质研究

在地球上进行的大量与月尘力学性质和机械性质相关的试验研究中,通常采用模拟月尘代替真实月尘。本研究制备了一种适用于月球探测工程试验的模拟月尘,制备工序依次为原材料选取、颗粒粗加工、颗粒精加工、颗粒级配、颗粒混合及预处理。该模拟月尘的颗粒粒径分布、颗粒相对密度、干密度、孔隙比、内聚力和内摩擦角等物理和力学性能参数经分析与国外典型模拟月尘相关参数相近,证明其可应用于月球探测工程试验。     

Broadband electrostatic noise and low-frequency waves in the Earth’s magnetosphere

Broadband electrostatic noise (BEN) is commonly observed in different regions of the Earth’s magnetosphere, eg., auroral region, plasma sheet boundary layer, etc. The frequency of these BENs lies in the range from lower hybrid to the local electron plasma frequency and sometimes even higher. Spacecraft observations suggest that the high and low-frequency parts of BEN appear to be two different wave modes. There is a well established theory for the high-frequency part which can be explained by electrostatic solitary waves, however, low-frequency part is yet to be fully understood. The linear theory of low-frequency waves is developed in a four-component magnetized plasma consisting of three types of electrons, namely cold background electron, warm electrons, warm electron beam and ions. The electrostatic dispersion relation is solved, both analytically and numerically. For the parameters relevant to the auroral region, our analysis predict excitation of electron acoustic waves in the frequency range of 17 Hz to 2.6 kHz with transverse wavelengths in range of (1–70) km. The results from this model may be applied to explain some features of the low-frequency part of the broadband electrostatic noise observed in other regions of the magnetosphere.     

Laboratory calibration measurements of a piezoelectric lead zirconate titanate cosmic dust detector at low velocities

A cosmic dust monitor for use onboard a spacecraft is currently being developed using a piezoelectric lead zirconate titanate element (PZT). Its characteristics of the PZT sensor is studied by ground-based laboratory impact experiments using hypervelocity particles supplied by a Van de Graaff accelerator. The output signals obtained from the sensor just after the impact appeared to have a waveform that was explicitly related to the particle’s impact velocity. For velocities less than ∼6 km/s, the signal showed an oscillation pattern and the amplitude was proportional to the momentum of the impacting particle. For higher velocities, the signal gradually changed to a single waveform. The rise time of this single waveform was proportional to the particle’s velocity for velocities above ∼6 km/s. The present paper reports on results for the low velocity case and especially discusses the effect of an outer coating of the sensor with a paint, which is used to reduce heating by solar radiation.     

U型桥台裂缝成因统计分析

文章通过调查大量的U型桥台的健康情况,分析病害形成原因.并以昌樟高速破江小桥为例,采用有限元软件模拟破江小桥U型桥台在运营荷载作用下的应力场和位移场,分析认为台背内土压力和桥上压力共同作用使U台墙内产生较大的拉应力导致混凝土U型桥台开裂.     

一种改进的IMU加表标定模型及快速标定方法

针对MEMS产品工程应用的需求,提出了一种改进的IMU加表标定模型,更清晰地分离出与安装误差有关的投影关系阵以及与器件误差有关的刻度转化阵。并且,在此模型的基础上给出了不需转台的快速标定方法。投影关系阵不变,该方法减少了观测量,只需6位置来估计加速度计的零位和标度因数,同时进行了现场误差补偿。