新会计准则与企业盈余管理探析

笔者从新会计准则对企业盈余管理的限制和新会计准则为上市公司盈余管理留下的弹性空间两个方面阐述了新会计准则与企业盈余管理之间的关系,认为我国新会计准则一方面堵塞了我国原会计准则的一些漏洞,另一方面又为企业特别是上市公司的盈余管理留下了更大的弹性空间。     

边界吸收中镶边法的评价

以均匀层状带凹陷特征的介质模型为例,分析镶边法在常规边界吸收问题中的独到优越性;采用均匀倾斜模型数值实例,详细探讨外侧镶边法在边界吸收中的弊端及其成因.综合数值试算分析表明,外侧镶边法会引入虚假反射波,其原因是边界处速度延拓产生了人为绕射点.提出了内侧镶边方法,即以牺牲局部有效波场来提高数值计算精度、信噪比和可信度,实例验证该方法正确可行.     

混凝土杨氏模量预测的双夹杂模型

本文对混凝土的弹性性质进行了计算,将混凝土简化为由水泥浆、细骨料和粗骨料所组成的三相复合材料,运用了Benveniste对Morl-Tanaka法的解释和Eshelby's等效介质理论对其进行了计算,最后将本文方法所推导出来的理论结果与公开发表的实验数据进行了比较.     

长期大运动量耐力训练对大鼠肾动脉组织学影响的研究

通过对耐力训练大鼠肾动脉的零应力状态下的张开角、组织学组成成份的变化,探讨耐力训练对肾动脉的张开角和微观组织结构的影响.结果表明,耐力训练组大鼠肾动脉张开角与对照组相比明显减小(P<0.05);耐力训练组大鼠肾动脉的弹性纤维、胶原纤维的含量与对照组没有显著性差异(p>0.05),C/E没有显著差异(p>0.05);耐力训练组大鼠的平滑肌的相对面积显著减小(p<0.05),而平滑肌的细胞核数并无显著差异(p>0.05),单个平滑肌的相对面积显著减小(P<0.05).因此,长期耐力运动训练主要导致肾动脉中平滑肌的重建.     

Resultant muscle torque and electromyographic activity during high intensity elastic resistance and free weight exercises

Abstract

The purpose of this study was to quantify and compare Resultant Muscle Torque (RMT) and muscle activation (EMG) pattern, during resistance exercise comprising eight repetitions maximum (8 RM) biceps curl with elastic resistance and free weight exercise. Sixteen male and female recreationally active subjects completed 8 RM biceps curl by each of three modalities of resistance exercise: (i) dumbbell (DB), (ii) elastic tubing with original un-stretched length at the commencement of contraction (E0), and (iii) elastic tubing with 30% decrement of original length (E30) at the commencement of contraction. The magnitude of muscle activation, external force, acceleration as well as range of motion (ROM) were quantified and synchronised by specific software. The data were collected from all eight repetitions but the first (initial), the fifth (middle) and the eighth (last) repetitions were selected for further data analysis. Each selected repetition was partitioned into a concentric and eccentric phase and then each phase was further divided into three equal segments (3 concentric and 3 eccentric = 6 segments per repetition). The EMG and RMT data demonstrated a bell-shaped muscle activation and muscle torque production pattern for the three modes of exercise. The E30 resulted in 15.40% and 14.89% higher total EMG (µV) as well as 36.85% and 17.71% higher RMT (N · m) than E0 and DB, respectively (all P <0.05). These findings support the contention that an elastic resistance device (E30) has the capacity to provide an appropriate high resistance stimulus to meet the training requirement of elite athletes.     

论大体积混凝土的裂缝控制

为有效控制裂缝的产生,文章从力学角度出发,分析了提高各龄期混凝土的弹性模量和降低温差混凝土的强度。混凝土温度收缩应力在大体积混凝土施工中,由于水泥水化热引起混凝土浇注内部温度和温度应力剧烈变化,由此而产生的温度应力是导致混凝土产生裂缝的原因。     

周期可微函数的连续模极值性质

给出了实现上确界ｓｕｐｆ∈Ｗｒ，α∞ｗ（ｆ，ｔ），ｔ≥０的具体函数     

成人高校学分制的弹性效果

伴随着知识经济时代的到来，成人高校学分制应运而生。它在内涵上和实施中产生的弹性效果以及在弹性学制上和经济学意义上的弹性效果是不言而喻的。     

Theorema aureum — 2

In the first part of this article, we had introduced the notion of quadratic reciprocity and dwelt briefly on its history, which goes back all the way to the work of Fermat. Then we discussed the Law of Quadratic Reciprocity (‘QRL’), which Gauss named Theorema Aureum. Following this, we gave a not too well known proof of the QRL, due to G Rousseau. Now we give two more proofs of the QRL, drawing respectively from ideas in linear algebra and field extensions; they too are not very well known. Shivam Kumar graduated from Indian Statistical Institute, Bangalore and is joining the London School of Economics for MSc in applicable mathematics. His interest lies in expanding the existing applied paradigm of mathematics from stock market to unchartered subjects such as sociometrics.     

桥梁桩基沉降计算方法研究

阐述了桥梁单桩沉降计算方法和各自的优缺点,并对单桩沉降需要进一步研究的内容提出了建议,分析成果对进一步了解和促进单桩沉降计算方法的发展有一定的借鉴作用。