对财务经济分析体系发展的初探

随着我国社会主义市场经济体制的建立和发展,企业将面临着一个日益完善的市场经济体系,这就要求企业的行为要更加规范。于是能够评价、分析企业盈利能力、生存能力、发展能力等各项指标的财务分析体系,就显得尤为重要了。本文主要从现行条件下财务分析体系入手,从财务分析体系的内容和发展前景两个方面,阐述了对财务分析体系发展的几点初步认识。     

流域管理:权力产权的外部性问题

水资源的自然、经济和社会属性要求政府对流域的开发和利用进行管理,以解决个体使用者的外部性问题.但实际上由于政府并不是只有单一目标的统一组织,在分权体制下,不同区域、部门的政府单元掌握着实际权力.由于权力也存在外部性,各管理区域、部门之间存在利益冲突,导致政府的管理失效.解决政府权力外部性的办法:一是要转变政府职能,改变政府的激励机制;二是严格界定各政府单元的权力界限,对流域进行统一管理.     

聚合硅酸硫酸铝铁的制备与应用

在n(Fe A1)／n(Si)为0．5～1．0、n(Al)／n(Fe)为2．5～3．0、SiO2质量分数为2．3％、硅酸钠溶液的活化pH为5．5、硅酸钠溶液的活化时间为12min或SiO2的质量分数为2．0％、硅酸钠溶液的活化pH为6．0、硅酸钠溶液的活化时间为3min的条件下，制备出的聚合硅酸硫酸铝铁对废水的除浊效果最佳，除浊率大于98％。     

Evaluation of thermal reaction for two azo compounds by using 20-L apparatus and calorimetry

Azo compounds are widely involved in the industrial processes of dyes, pigments, initiators, and blowing agents. Unfortunately, these compounds have a bivalent unstable –NN– composition, which can be readily broken when the ambient temperature is elevated. Self-accelerating decomposition might cause a runaway reaction and lead to a fire, explosion, or leakage when the cooling system fails or other events occur. This study investigated the explosion properties, thermal stability parameters, and thermal hazard and mechanism of 2,2′–azobisisobutyronitrile (AIBN) and 2,2′–azobis–2–methylbutyronitrile (AMBN). We used a 20-L apparatus, vent sizing package 2, synchronous thermal analysis, and differential scanning calorimetry under explosive, adiabatic, and dynamic conditions to acquire the explosive curves, thermal curves, and thermodynamic parameters of the substances. Moreover, the differential isoconversional method (Friedman method) and ASTM E698 equation were employed to obtain the apparent activation energy E_a. All the experimental results revealed that AIBN is more dangerous than AMBN. The E_a of AIBN was lower than that of AMBN. The results can be used to construct an azo compound thermal hazard database for use for searches and reference examples by industry and related research areas.     

Effectiveness of conservation easements in agricultural regions

Conservation easements are a standard technique for preventing habitat loss, particularly in agricultural regions with extensive cropland cultivation, yet little is known about their effectiveness. I developed a spatial econometric approach to propensity‐score matching and used the approach to estimate the amount of habitat loss prevented by a grassland conservation easement program of the U.S. federal government. I used a spatial autoregressive probit model to predict tract enrollment in the easement program as of 2001 based on tract agricultural suitability, habitat quality, and spatial interactions among neighboring tracts. Using the predicted values from the model, I matched enrolled tracts with similar unenrolled tracts to form a treatment group and a control group. To measure the program's impact on subsequent grassland loss, I estimated cropland cultivation rates for both groups in 2014 with a second spatial probit model. Between 2001 and 2014, approximately 14.9% of control tracts were cultivated and 0.3% of treated tracts were cultivated. Therefore, approximately 14.6% of the protected land would have been cultivated in the absence of the program. My results demonstrate that conservation easements can significantly reduce habitat loss in agricultural regions; however, the enrollment of tracts with low cropland suitability may constrain the amount of habitat loss they prevent. My results also show that spatial econometric models can improve the validity of control groups and thereby strengthen causal inferences about program effectiveness in situations when spatial interactions influence conservation decisions.     

含疏松缺陷的ZL205A合金力学性能研究

目的获取含疏松缺陷ZL205A材料主要力学性能参数的变化规律及力学行为。方法通过单轴拉伸实验测试,采用割线法估算含不同等级疏松ZL205A试样的力学性能参数;基于试样断面及载荷-位移曲线分析,归纳ZL205A材料的力学行为,并通过有限元模拟对假设的力学模型进行验证。结果发现ZL205A材料的抗拉强度、伸长率、弹性模量及屈服强度指标呈现随疏松等级增加而降低的趋势,材料变形塑性屈服阶段不明显且具有脆性断裂特征。结论 Ramberg-Osgood方程适合于描述ZL205A材料的弹塑性本构关系。     

北京市不同地区土壤中的球囊霉素荧光特征及其与土壤理化性质的关系

球囊霉素相关土壤蛋白是一种菌根真菌产生的耐热糖蛋白,因其与微生物密切联系而常用来表征土壤的健康状况.由于球囊霉素相关土壤蛋白的提取过程中容易产生干扰物质,影响了这个指标在土壤状态评估方面的进一步应用.本研究采集了北京北部山区,中部城区以及南部郊区的土壤样品,使用三维荧光-平行因子模型技术解析球囊霉素相关土壤蛋白中可溶性有机物的荧光特征,将土壤类球囊霉素蛋白分解为5个荧光组分,分别为微生物源UVC腐殖质类物质、UVA人为来源腐殖质类物质、微生物来源的氧化醌物质、土壤富里酸类物质和类蛋白物质,蛋白质在其中所占比例为0~20%.不同采样区域的荧光特征比较显示,球囊霉素土壤相关土壤蛋白的5个荧光组分总体稳定,与山区相比较,城区和郊区的类蛋白质组分受人类活动影响降低,氧化醌类物质组分含量升高.不同采样点的理化特征结果显示,以城市建设和耕作为代表的人类活动减少了土壤中的含水率、有机质含量以及总氮含量.比较球囊霉素相关土壤蛋白的荧光特征与土壤理化特征的相关性结果显示,球囊霉素土壤相关蛋白浓度、UVA腐殖质组分、UVC腐殖质组分与土壤有机质含量、总氮含量显著相关,具有表征土壤健康状况的潜力.     

水泥窑协同处置危废生产熟料的性能研究

取自华新水泥厂协同处理危废生产的水泥熟料,掺入5％的石膏进行球磨使比表面积达到350±10m^2／kg制备熟料样品,测定和分析了样品的矿物和化学成分以及其砂浆成型后的物理性能和浸出毒性。结果表明：熟料样品的矿物成分主要有硅酸三钙、硅酸二钙、铝酸三钙、铁铝酸四钙和石膏,并且凝结时间正常,强度达到52．5等级以上,对重金属有很好的固化作用,浸出毒性均远低于国标的限值。水泥窑协同处置危废对缓解生态环境的压力有很好的发展前景。     

中美地热能资源管理比较探析

地热资源作为一种清洁能源在欧美国家已经普遍获得立法肯定,并建立起了较为成熟的法律规则。美国在地热资源的界定、地热财税制度、国有资源的保护等方面进行的立法探索,为中国当前的地热资源开发提供了良好的制度借鉴。在欧美国家的实践基础上,中国资源立法可以籍此完善国有资源的产权结构,构建起科学的地热资源用益机制。     

火灾下钢框架结构热-力耦合模拟与性能分析

基于"自然火灾安全概念"(NFSC)的基本思想,提出了火灾下钢结构热-力耦合模拟方法。利用ANSYS的参数化设计语言,建立了ANSYS软件与OZone火灾分析软件的数据接口,实现了火灾分析软件与大型有限元软件的耦合运用。基于火灾模拟软件OZone的分析结果,利用APDL语言,对钢框架结构进行了真实火灾场景下的热-力耦合模拟。研究表明:钢框架结构在真实火灾场景下,受非均匀变热流影响,结构内部将产生热应力梯度和应力牵移现象;同时钢框架中钢梁固接时,火灾初期变形较小,当达到某个关键时间点后将开始大的变形破坏,其主要原因是钢框架内部产生塑性铰,即钢梁由固接变为铰接,释放了对钢梁的约束。