The rise and fall of William Bassett Chinnery

The purpose of this article is to explain how William Bassett Chinnery, who was appointed Agent for New South Wales on 1 May 1787, was enabled to embezzle more than £80,000 of Treasury funds prior to his dismissal on 17 March 1812. In this chronicle attention is concentrated on Chinnery's duties and peculation rather than his private life and his love of music which has been exposed elsewhere ( Yim, 2004 ). Attention is paid to accounting and control systems used at the British Treasury and the function and operation of the Audit Office which was established in 1785. In conclusion, it is argued that Chinnery was able to avoid detection because contemporary charge and discharge reporting, cash control and auditing were inadequate.     

浅述城市生活垃圾"零排放"与可持续发展

简述了我国城市生活垃圾“零排放”的必要性；通过与美国城市生活垃圾组成成分的比较。说明我国城市生活垃圾组成成分的特点和目前国内采用的垃圾处理政策：提出要实现城市生活垃圾“零排放”，达到垃圾处理的“减量化，无害化，资源化”目的，就要从政府、个人、企业三管齐下，从而实现可持续发展战略目标。     

西津水电站大坝第三次安全定检水文复核研究

文章通过对西津水电站设计洪水、校核洪水洪峰流量、洪水位、泄洪能力以及坝高进行复核计算,以此说明西津水电站的泄流能力和坝高满足安全要求。     

The role of change agents and imitation in the diffusion of an idea: charge and discharge accounting

Medieval charge and discharge accounting was the most prevalent accounting system of its time. The first medieval charge and discharge system can be identified in the English Exchequer about 1110. This paper argues that the ideas behind the Exchequer were gradually diffused both internationally and nationally. This paper charts the export of charge and discharge systems to other European Exchequers, to monasteries and bishoprics, to lay estates, to manorial accounting, to guilds, boroughs, universities and parishes. From a single high status source at the start of the 12th century, charge and discharge accounting came to be imitated through mimetic and normative institutional isomorphism by a wide range of lower status medieval institutions by the late 15th century. In the first phase of diffusion, certain key individuals of wealth and power are identified as change agents. In the second phase, individuals, and accounting and estate management texts played an important role in the diffusion. The role of geographical proximity and accidents of history is also explored.     

磁流变液技术与磁流变弹性材料的应用

磁流变液由于在外加磁场作用下,可发生迅速、无极、连续、可逆的变化,且能耗极小。其优良的性能使其备受瞩目。近几十年来得到日益广泛而深入的研究。而磁流变弹性材料则是在磁流变液基础上发展起来的一种具有流变特性可控的新型智能材料。本文着重阐述了磁流变弹性材料的优良的电磁学性能、机械性能、减振机理和在液压缸阻尼器、汽车减振器的主动控制方面的应用。     

编制现金流量表应注意的几个问题

通过两年编制现金流量表的实际工作,得出了编制好一套完整的年末现金流量表需要平时打好基础、最好每月编制一张现金流量表的经验,以及大、中、小企业,实现了会计电算化的企业,在编制现金流量表时应注意的几个问题。     

酶在超临界流体中催化作用的研究

结合酶及酶催化反应的特点及酶的反应介质,对酶在超临界流体中的催化作用和影响酶的稳定性因素,如反应流体、系统含水量、温度和压力、传质、夹带剂、载体等进行了论述,并展望了超临界酶催化技术的发展和应用前景。     

一种新型的输送设备——多点卸料带式输送机

降低粮食输送过程中的破碎率,提高粮食品质,是粮食加工及储藏企业追求的目标。我从分析粮食输送设备对物料造成的破碎入手,阐述了目前我国传统的粮食输送设备现状及存在的问题,提出了解决问题的新办法、新设备。     

顶空气相色谱法测定修正液中挥发性有害物质

建立了顶空气相色谱法,可同时测定修正液中烃类、卤代烃、苯系物三类共11种挥发性有害物质。方法检出限为0.03 mg/kg-0.23 mg/kg,平均回收率在86.6%-98.3%之间,相对标准偏差〈5%。通过对修正液样品的测定,结果表明样品中含有环己烷、甲基环己烷、四氯化碳、甲苯和二甲苯等物质。该方法省去了复杂的样品前处理,准确、可靠,可用于学生用品修正液中卤代烃、苯、甲苯、二甲苯等有机挥发物的测定。     

长江经济带多维度城镇化对废水排放的影响

城镇的形成与繁荣为我国经济的高速发展提供了动力,同时也带来了严峻的水环境压力。以新型城镇化内涵为依据,通过熵值法从人口、经济、空间、社会、生态5个维度分别测度了长江经济带城镇化发展水平,利用门槛模型分析多维度城镇化的发展对废水排放的长、短期作用。结果表明:长江经济带5种城镇化指数均呈现为逐年波动上升的态势,各维度城镇化标准差椭圆均呈现出由“东北”向“西南”的移动趋势;人口城镇化发展对废水排放量存在“抑制—促进—抑制”的双门槛效应,经济城镇化存在“促进—抑制”的单门槛效应,空间城镇化存在“抑制—更抑制”的单门槛效应,社会城镇化存在“促进—抑制—更抑制”的双门槛效应,生态城镇化存在“强抑制—弱抑制—强抑制的”双门槛效应。