事项法:提升财务会计核心竞争力的利器

信息技术对会计有着直接的影响，使会计从传统的簿记转变为关系数据库管理，企业资源计划，但同时大量非财务计量的涌现也降低了会计信息的权威，使其核心竞争力面临信息不客观、计量不完整、报告不及时等挑战。事项会计由于其强调个性化、增加信息量、减少抽象性、增强及时性、提高透明度的优势，成为提升会计核心竞争力的利器。由于计算机和网络技术的发展，计量属性研究的深入，会计环境的优化，以及信息使用者素质的提高，事项会计应用条件日益成熟，会计要保持核心竞争力，就必须逐步推行事项会计。     

中原城市群经济发展水平及空间布局研究

中原城市群位于我国东西部的经济缓冲带，尚处于发展的初始阶段。采用多元统计分析方法，通过对选取的13项经济指标进行定量研究，分别得到了中原城市群在河南省的经济发展水平排名与城市群经济发展相似程度分组，从而得到河南省经济发展水平的空间分布表。结果表明：（1）中原城市群在河南省的总体经济发展水平中居于核心地位，但单个城市优势尚不明显，且存在较大差异；（2）中原城市群经济发展相似程度的空间分布有很强的聚集特征；（3）群内城市分别与群外城市在经济发展上呈现有规律的阶梯分布，且城市群在河南省的总体梯度较高；（4）城市群经济发展水平空间布局与地理位置、资源状况、经济基础紧密相关。结合上述实际情况，河南省应当依托中原城市群，把工作重点放在以下三个方面：（1）进一步突出首位城市郑州对周围城市的带动作用，建设以郑州为中心的城市圈；（2）缩小群内城市的经济水平差异和不平衡性，加快经济发展一体化进程；（3）在推进产业一体化的同时，注重发挥各自特色，形成合理的产业布局。     

保持飞行迎角恒定的动力补偿系统性能分析

论述了速度恒定动力补偿系统(APCS|u=0)和迎角恒定动力补偿系统(APCS|Δα=0)的主要工作原理和控制律。然后论证了APCS|Δα=0与APCS|u=0之间的关联,从而证明飞行迎角恒定系统在加快飞机的动态响应、保持稳态迎角不变的同时,也可以保持速度恒定(u=0),与APCS|u=0达到同样的效果。最后以舰载飞机自动着舰为例,进行了仿真验证。     

社会转型时期市民心态特征及相应对策

改革触及了经济领域和上层建筑，并使之发生着深刻的变化，且调整了人们的社会关系、利益关系，从而造成了社会心态的多样性。本文通过对大量调查资料的研究分析，真实详细地描述了社会转型阶段人们（以北京、上海、沙市为例）各种心态的现状，及由此产生的一系列社会问题。通过深入细致地剖析，分析总结其产生的原因及正负效应，从而提出对各种心态应采取的相应措施、方法。     

新时期高校学生党建工作的思考

文章以学生党建工作的实践角度，从认识学生党员发展工作的重要性，学生党员发展基本途径和教育培养过程做了探讨。     

金属多层膜超晶格结构研究

用高分辨的三晶体x—射线衍射仪测量了Zr、Cu金属交替的多层膜的x—射线小角反射谱。用扩展了的Born—wolf光学模型对Zr、Cu多层膜的x—射线小角反射数据进行了定量分析。结果表明，该金属多层膜在其生长方向具有超晶格结构。在两层金属膜之间的界面上，由于内扩散，形成了界面交混层，它使x—射线小角反射所产生的高阶Bragg峰的强度减弱。由于两种金属膜的晶格不匹配，使高阶Bragg峰加宽。界面的粗糙度可用来模拟x—射线小角反射曲线的阻尼振荡效应。     

减少DDN设备中断恢复时间的探讨

在无线移动场合下，DDN中继信道的中断比固定场合下频繁得多，DDN设备中断恢复时间长的问题就变得突出起来，这使得DDN电路的可用性远小于DDN中继信道的可用性。本文基于航天测控通信系统使用的DDN设备，分析了DDN设备中断恢复时间长的原因，提出了减少DDN设备中断恢复时间的方法。     

A Class of TVD Type Combined Numerical Scheme for MHD Equations With a Survey About Numerical Methods in Solar Wind Simulations

It has been believed that three-dimensional, numerical, magnetohydrodynamic (MHD) modelling must play a crucial role in a seamless forecasting system. This system refers to space weather originating on the sun; propagation of disturbances through the solar wind and interplanetary magnetic field (IMF), and thence, transmission into the magnetosphere, ionosphere, and thermosphere. This role comes as no surprise to numerical modelers that participate in the numerical modelling of atmospheric environments as well as the meteorological conditions at Earth. Space scientists have paid great attention to operational numerical space weather prediction models. To this purpose practical progress has been made in the past years. Here first is reviewed the progress of the numerical methods in solar wind modelling. Then, based on our discussion, a new numerical scheme of total variation diminishing (TVD) type for magnetohydrodynamic equations in spherical coordinates is proposed by taking into account convergence, stability and resolution. This new MHD model is established by solving the fluid equations of MHD system with a modified Lax-Friedrichs scheme and the magnetic induction equations with MacCormack II scheme for the purpose of developing a combined scheme of quick convergence as well as of TVD property. To verify the validation of the scheme, the propagation of one-dimensional MHD fast and slow shock problem is discussed with the numerical results conforming to the existing results obtained by the piece-wise parabolic method (PPM). Finally, some conclusions are made. This revised version was published online in August 2006 with corrections to the Cover Date.     

High-Frequency Radio Signatures of Solar Eruptive Flares

Several examples of the radio emission of eruptive solar flares with high-frequency slowly drifting structures and type II bursts are presented. Relationships of these radio bursts with eruptive phenomena such as soft X-ray plasmoid ejection and shock formation are shown. Possible underlying physical processes are discussed in the framework of the plasmoid ejection model of eruptive solar flares. On the other hand, it is shown that these radio bursts can be considered as radio signatures of eruptive solar flares and thus used for the prediction of heliospheric effects. This revised version was published online in August 2006 with corrections to the Cover Date.     

Langmuir Turbulence and Solar Radio Bursts

Langmuir waves and turbulence resulting from an electron beam-plasma instability play a fundamental role in the generation of solar radio bursts. We report recent theoretical advances in nonlinear dynamics of Langmuir waves. First, starting from the generalized Zakharov equations, we study the parametric excitation of solar radio bursts at the fundamental plasma frequency driven by a pair of oppositely propagating Langmuir waves with different wave amplitudes. Next, we briefly discuss the emergence of chaos in the Zakharov equations. We point out that chaos can lead to turbulence in the source regions of solar radio emissions. This revised version was published online in August 2006 with corrections to the Cover Date.