监视和测量设备的控制——写给从事管理体系认证的工作者

监视和测量设备是组织提供的产品是否符合规定要求的耳目和神经。因此,组织的监视和测量设备必须灵敏、准确,并满足产品的需要。本文首先分析了监视和测量设备控制的总体要求,指出应按照需求,配备合适的监视设备和测量设备。     

CDIO教育模式在高职建筑设备专业教学中的应用

为培养高素质的"卓越现场工程师",需要职业教育创新教学模式,在分析高职建筑设备工程技术专业传统教学模式基础上,引入了CDIO教育模式,并对CDIO在高职建筑设备工程技术专业教学中的应用进行了探讨,为高职教师进行教学模式改革提供了指导。     

平铝压条碾压装置的设计分析

为解决车用平铝压条生产效率低,装配困难的问题,本文设计了一套平铝压条碾压装置,阐述了该装置的结构布置及工作原理。经使用验证,该装置结构简单,易操作,同时提高了平铝压条装配工艺水平,降低了工人的劳动强度。     

采气工劳动防护用品配置配备标准分析探讨

针对采气工在生产工作中所处的工作环境,分析了其对人体的7个部位可能造成的伤害,提出了"配置到站"与"配置到人"两种配置模式,从标准的适应性和经济性进行了分析,并提出了相应的劳动防护用品配置标准的改进建议。     

多层介质频率选择表面的等效电路分析方法

基于数值仿真计算和微波网络理论，提出了一种多层介质中频率选择表面（FSS）等效电路的分析方法。该方法物理过程直观，计算量小，适用于二维任意形状FSS等效电路的精确求解。以方形贴片型FSS为例验证了等效电路模型的准确性，并分析了多层介质对其等效电路参数的影响规律。最后，基于滤波器理论与FSS等效电路模型设计了双层带通型FSS，计算结果表明全波仿真结果与理论计算结果基本一致，为多层FSS的综合设计提供了一种精确设计方法。     

The Unintended Consequences of the Frequency of PCAOB Inspection

After more than 50 years of self‐regulation of the US auditing profession, the Sarbanes‐Oxley Act of 2002 (SOX) created the Public Company Accounting Oversight Board (PCAOB) as a quasi‐governmental entity with statutory authority to inspect accounting firms that audit public clients. The frequency of this inspection is annual or triennial, based upon the number of public clients the firm audits. We examine the effects of these two levels of inspection frequency on financial reporting quality and audit fees for clients of small and midsize public accounting firms. Our findings provide evidence of significantly higher audit quality and audit fees for clients of annually inspected firms relative to clients of triennially inspected firms. These findings are robust to auditor‐client alignment analyses, propensity score matching, time‐series analyses, examination of firms that have changed from triennial to annual inspection, and particular examination of firms with inspection deficiencies. Overall, our study suggests that the two‐tier frequency system of PCAOB inspection may have also resulted in two‐tier audit quality and audit fee systems for small and midsize public accounting firms, with more frequent inspection leading to more rigorous and informed auditor decisions. We discuss the implications of our results for the Board and the profession at large.     

卷接包集控系统网络结构的规划分析

为解决绵阳卷烟厂卷包生产过程中存在的设备自控关联性差、连锁方式难以改变、分散的设备与生产运行难以监控、生产管理模式难以满足柔性化生产等问题,引进了卷包集控系统,并对该系统的三层网络结构进行了规划设计、对比分析。通过改变三个网络层次之间的连接方式、网络拓扑结构,使卷接包生产因集控系统网络故障引起的停机时间降到最低。应用效果表明,改进后的网络结构有利于缩小网络规模,控制网络风险,保证数据交换,避免I/O整体失控,有效提高了通信网络的安全性和稳定性及网络资源的利用率。     

一种改进的CPFSK信号频率估计方法

针对突发信号解调中多普勒频偏大的问题，提出了一种改进的连续相位移频键控信号(CPFSK)频率估计方法。首先接收信号平方运算使信号的调制指数加倍，再通过一次离散傅里叶变换(DFT)，用搜索信号平方谱谱峰的方法实现突发信号频率估计。仿真实验表明，在低信噪比条件下，该算法的频率估计精度比经典的相位差频率估计算法提高了20%；该算法与广泛用于高动态突发信号的频率插值估计算法相比，同道干扰信道下信干比改善可达4 dB，DFT长度缩短约1/3。     

一种太阳能电池片胶带全自动贴付设备的设计

介绍了一种太阳能电池片胶带全自动贴付机的具体设计方案,设备在经过一段时间的试生产后达到了预期的设计效果。     

What makes export manufacturers pursue functional upgrading in an emerging market? A study of Chinese technology new ventures

This study examines unique factors causing emerging market firms to pursue functional upgrading. Our analysis draws on the resource-based view and learning theory, and our study sample consisted of Chinese new technology ventures. We test the effect of governance mechanisms and internal resources on the functional upgrading of firms. The results indicate that trade shows and quality advantage facilitated the functional upgrading of firms. However, contrary to our expectations, electronic markets and technological advancement do not emerge as significant variables. The implications of the results are discussed in consideration of the existing literature, and future research opportunities are described.