房屋共有建筑面积分摊模型研究

本文由房屋共有建筑面积的分摊原则入手,通过分析房屋的分摊关系及共有建筑面积的分摊类型,提出了一种通用的、符合《规范》及程序运算要求的共有建筑面积分摊模型,实际应用证明了该模型的实用性和有效性。     

百色水利枢纽消力池底板抗浮稳定计算与分析

根据百色水利枢纽“表孔宽尾墩＋中孔跌流＋底流式消力池”联合消能工的特点，结合消力池地质条件的复杂性，利用消力池底板动水荷载模型试验成果，考虑止水失效工况，进行底板抗浮稳定计算和分析。     

农网10 kV配电线路拉线坑的定位计算

目前，农网完善工程中的10kV配电线路的施工过程要求，拉线与杆塔的夹角必须符合设计要求，从而保证在不同地形架设的架空线路杆塔稳定。对此，文章提出相应的拉线坑定位计算简易方法。     

The scope of application of management accounting methods in Polish enterprises

The transformation of Poland’s economic system in the 1990s as a result of transition from a centrally planned economy to a market-based system involves significant changes in the regulatory context and in accounting practice and education.This paper presents the scope of application of management accounting concepts and methods in 60 Polish enterprises covered by a questionnaire survey carried out by the author between November 1998 and December 1999 in enterprises located in central and southern Poland. The selected companies were interviewed by means of a postal survey, with inquiry forms delivered in person in some cases.The detailed analyses carried out in this paper and the conclusions presented are also based on information obtained from documentary evidence kept by the enterprises and from direct interviews conducted in the course of work in teams engaged in analysis and assessment of cost accounting practices and in management accounting system design in a number of large and medium Polish enterprises.The empirical research carried out is aimed at verification of a number of hypotheses including the following: • modification of cost accounting systems and implementation of management accounting tools in Polish enterprises is brought about by many different factors, the most important being growth of competition and ownership changes in business entities, • Polish enterprises mostly implement the methods and techniques of operational management accounting, • short-term budgeting for cost centres is the most widely used method of management accounting.     

基于IAPWS-IF97的水和水蒸气热力性质计算在智能手机中的应用

智能手机的普及使我们的生活发生了重大的改变,而另一方面,在工业应用中仍然使用老方法来查找水蒸气的性质。文章介绍了如何将基于IAPWS-IF97的水蒸气性质计算软件移植至手机平台及其应用。     

太沙基单向固结的差分计算及其Matlab实现

本文利用差分原理推导了Terzaghi一维固结微分方程的解法,借助Matlab矩阵工具进行实现,对具体工程实例进行计算,得到符合理想情况的Terzaghi固结方程解。得到结论:对于均匀的地层,满足Terzaghi基本假设条件下,借助差分法可以得到一维固结微分方程的解;对于不满足假设条件的情况,改变初始及边界条件后,仍然可以利用差分法进行求解。     

副井提升机制动力矩的计算与调整

提升机紧急制动减速度超标,主要原因是制动器贴闸压力过高造成的。依据《煤矿安全规程》的相关规定,演绎出计算贴闸压力的不等式,由不等式计算出贴闸压力的取值范围,在取值范围内确定贴闸压力的大小,按确定贴闸压力的大小对制动系统进行调试,其结果就可以避免紧急制动减速度超标的问题。     

浅论人力资源会计

人是一切财富的源泉,人力资源会计是鉴别和计量人力资源数据的一种会计程序和方法,其目标是将企业人力资源变化的信息提供给使用者.文章概略介绍了人力资源会计产生的社会经济背景,人力资源会计的确认、作用、计量方法和报告方式.     

刚构连续梁合拢段施工方案与锁定计算

文章以武广客运专线宋家湾特大桥48m+80m+48m连续梁设计图为例,对其合拢段进行锁定设计计算,以供设计单位未提供刚构连续梁合拢段锁定设计的施工单位设计参考。     

扣件式钢管脚手架极限承载力计算模型的回顾与展望

本文回顾了近二十年来扣件式钢管脚手架的各种计算模型,并进行了对比和思考。得出了只有半刚性节点模型才真正触及了扣件连接这一本质特点,建议采用考虑了节点半刚性的框架模型进行扣件式钢管脚手架的研究和计算,同时考虑其它因素的影响。本文同时也对扣件式钢管脚手架极限承载力的进一步研究进行了展望。