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。     

The potential of vehicle and road infrastructure interventions in fatal bicyclist accidents on Swedish roads—What can in-depth studies tell us?

Abstract

Objective: The objective of this article is to describe the characteristics of fatal crashes with bicyclists on Swedish roads in rural and urban areas and to investigate the potential of bicycle helmets and different vehicle and road infrastructure interventions to prevent them. The study has a comprehensive approach to provide road authorities and vehicle manufacturers with recommendations for future priorities.

Methods: The Swedish Transport Administration’s (STA) in-depth database of fatal crashes was used for case-by-case analysis of fatal cycling accidents (2006–2016) on rural (n?=?82) and urban (n?=?102) roads. The database consists of information from the police, medical journals, autopsy reports, accident analyses performed by STA, and witness statements. The potential of helmet use and various vehicle and road infrastructure safety interventions was determined retrospectively for each case by analyzing the chain of events leading to the fatality. The potential of vehicle safety countermeasures was analyzed based on prognoses on their implementation rates in the Swedish vehicle fleet.

Results: The most common accident scenario on rural roads was that the bicyclist was struck while cycling along the side of the road. On urban roads, the majority of accidents occurred in intersections. Most accidents involved a passenger car, but heavy trucks were also common, especially in urban areas. Most accidents occurred in daylight conditions (73%). Almost half (46%) of nonhelmeted bicyclists would have survived with a helmet. It was assessed that nearly 60% of the fatal accidents could be addressed by advanced vehicle safety technologies, especially autonomous emergency braking with the ability to detect bicyclists. With regard to interventions in the road infrastructure, separated paths for bicyclists and bicycle crossings with speed calming measures were found to have the greatest safety potential. Results indicated that 91% of fatally injured bicyclists could potentially be saved with known techniques. However, it will take a long time for such technologies to be widespread.

Conclusions: The majority of fatally injured bicyclists studied could potentially be saved with known techniques. A speedy implementation of important vehicle safety systems is recommended. A fast introduction of effective interventions in the road infrastructure is also necessary, preferably with a plan for prioritization.     

Case study of landfill leachate recirculation using small-diameter vertical wells

A case study of landfill liquids addition using small diameter (5 cm) vertical wells is reported. More than 25,000 m³ of leachate was added via 134 vertical wells installed 3 m, 12 m, and 18 m deep over five years in a landfill in Florida, US. Liquids addition performance (flow rate per unit screen length per unit liquid head) ranged from 5.6 × 10^?8 to 3.6 × 10^?6 m³ s^?1 per m screen length per m liquid head. The estimated radial hydraulic conductivity ranged from 3.5 × 10^?6 to 4.2 × 10^?4 m s^?1. The extent of lateral moisture movement ranged from 8 to 10 m based on the responses of moisture sensors installed around vertical well clusters, and surface seeps were found to limit the achievable liquids addition rates, despite the use of concrete collars under a pressurized liquids addition scenario. The average moisture content before (51 samples) and after (272 samples) the recirculation experiments were 23% (wet weight basis) and 45% (wet weight basis), respectively, and biochemical methane potential measurements of excavated waste indicated significant (p < 0.025) decomposition.     

流态对生物添加强化硝化效果的影响

在15℃、相同氮负荷和添加强度条件下运行SBR和CSTR以对比分析两种典型流态(推流式和完全混合式)对硝化菌添加强化硝化效果的影响.结果表明,添加期间,SBR中氨氧化速率(AUR)和亚硝酸盐氧化速率(NUR)分别为添加前的2.34和2.39倍,停止添加后又分别降为添加前的2.01和1.78倍;添加期间CSTR中AUR和NUR分别为添加前的2.63和2.44倍,停止添加后又分别降为添加前的1.48和1.31倍.荧光原位杂交结果显示,添加期间,SBR中氨氧化菌(AOB)和亚硝酸盐氧化菌(NOB)的个数百分比分别为添加前的2.67和2.71倍,添加停止后,又分别降至原来的2.14和1.95倍;CSTR中AOB和NOB分别为添加前的2.91和1.77倍,但在添加停止后CSTR中AOB和NOB分别降至添加前的1.25和1.50倍.因此,硝化菌添加期间,两种流态的添加效果接近,但是在添加停止后,由于流态对硝化菌中K-决策者(Nitrosospira、Nitrospira)和r-决策者(Nitrosomonas europaea、Nitrobacter)的选择作用,添加的硝化菌在完全混合式条件下比推流式条件下更容易被系统淘汰.     

不同絮凝剂对活性污泥特性及除污效能的影响研究

为了研究絮凝剂对污泥特性及除污效能的作用结果,考察了SBR反应器中投加聚合氯化铝(PAC)、聚合硫酸铁(PFS)和阳离子聚丙烯酰胺(CPAM)对污泥特性及COD、NH_4~+-N和TP去除效果的影响。结果表明:投加10 mg/L PAC会导致活性污泥沉降性能变差,降低了微生物对污染物质的分解能力;投加0.1 mg/L CPAM和10 mg/L PFS能够改善活性污泥菌胶团和絮体结构,使得活性污泥的吸附效能和沉降性增强。     

焙烧温度对CeO_2(ZrO_2)/TiO_2选择性催化脱硝性能的影响

采用溶胶-凝胶法并以不同温度焙烧制备一系列CeO_2(ZrO_2)/TiO_2(CZT)催化剂,考察了CZT催化剂固相结构、酸量、比表面积等性能与催化活性的关系。采用XRD、BET、NH3-TPD、H2-TPR以及XPS等表征技术对催化剂进行表征。结果表明:焙烧温度为450℃时CZT催化剂具有最高的催化活性,其在240~400℃的温度窗口内活性均高于90%,且具有较好的抗水和抗硫中毒能力。随着焙烧温度的提高,催化剂表面的Ce和Zr原子进入体相晶格且Ce0.5Zr0.5O2向Ce0.75Zr0.25O2转变,导致催化剂的储释氧能力和氧化还原性能降低。另外,锐钛矿和金红石型TiO_2晶粒尺寸的增加,催化剂的有效比表面积和总酸量降低,因此CZT催化活性随着焙烧温度的提高而有所降低。换言之,大的比表面积、良好的氧化还原性能、表面Ce4+的富集以及酸性位的增多均有利于NH3-SCR活性的提高。     

机载电子设备灌封材料在西沙环境下的耐老化性研究

目的考察机载电子设备常用灌封材料在西沙环境下的耐老化性能。方法开展西沙海洋环境下4种灌封材料的棚下暴露实验,暴晒实验时间为3年,分别通过测试表面电阻、体积电阻、介电常数、损耗角正切等手段研究其老化特点。结果 267有机硅、DC160有机硅两类样品外观未出现明显变化,且介电常数、损耗角正切、表面电阻、体积电阻均变化较小,112FR环氧树脂、8836聚氨酯两类样品出现变色、产生针孔起泡等现象,介电常数、损耗角正切、表面电阻和体积电阻均变化幅度较大。结论在机载电子设备选用绝缘灌封材料时,可优先选用267有机硅、DC160有机硅这两类灌封材料,112FR环氧树脂和8836聚氨酯谨慎选用。     

污水净化装置内部流场特性分析研究

针对目前城市污水存在悬浮物和砂粒的问题,为了减少砂粒大量存在给后续单元带来的处理压力,设计了一种可实现在加药、絮凝等处理模块前,完成污水内固相悬浮物及颗粒的新型净化装置.基于计算流体动力学软件Fluent,运用混合相模型(Mixture),对新型污水净化装置内部流场特性及分离性能进行数值模拟分析.模拟结果显示新型污水净化装置内部流场分布均匀,分离性能稳定并呈现出了较好的固相去除效果,其中悬浮物的分离效率达90%以上,固相颗粒分离效率达91%.     

麻醉呼吸机在手术室内环境中产生的毒害气体分析及预防处理研究

麻醉呼吸机在大型手术过程中会经常使用,由于麻醉过程中会使用一定氯化物,因此会造成一定有害气体的外泄,有害气体会影响手术进度以及手术的准确程度.针对上述问题,提出麻醉呼吸机在手术室内环境中产生的毒害气体的分析以及预防方法.对麻醉呼吸机能够泄露出的有害气体影响程度以及影响范围进行估计,针对产生的有害气体设计了完整的预防系统,通过传感器的使用达到对有毒气的预防监测过程.试验结果表明,设计的有害气体预防系统能够高敏感度对有毒气体识别分析.     

生物滴滤塔降解甲苯废气长期运行生物膜相特性研究

分析生物滴滤(BTF)长期运行过程生物量积累和分布规律、生物膜相特性变化,旨在探讨生物膜相特性变化与体系运行性能恶化的相关作用效应.结果表明,生物滴滤塔运行130 d后呈现出降解性能恶化的趋势,生物膜厚度和床层压降逐渐增加,且生物膜呈现出非均匀性分布,填料层上、下半段孔隙率已从启动期的85%和82%分别降低至65%和40%,表征生物膜平均代谢活性的AWCD值也明显降低,表明生物膜出现老化现象.生物膜胞外多聚物(EPS)总分泌量和蛋白质含量运行后期分别约为前期的2倍.蛋白质与多糖比值(PN/PS)逐渐从0.3增至0.95;生物膜表面疏水性与PN/PS值呈正相关,也相应从33%增为73%;EPS的平均分子量呈现减小的趋势;FTIR分析结果进一步表明,EPS的主要化学成分发生了变化.EPS分泌量和主要成分的变化可能是导致反应体系运行性能恶化的本质原因之一.上述结果可为从本质上解决生物滴滤体系长期运行面临的填料层堵塞和运行性能恶化等共性技术难题奠定基础.