滚动轴承异音识别的两次均方根叠加法

针对BANT－1型异声测量仪的不足之处，引入了两次均方根叠加法，不仅对BANT－1测量仪现有的识别参数指标进行了改进，而且将各分立的时域参数指标组合成一个统一的识别体系，从各角度全面地描述与识别轴承异音。     

Accountability in action?: the case of a database purchasing decision 1

The increasing prevalence of audit in university settings has raised concerns about the potentially adverse effects of invasive measures of performance upon the conduct of research and generation of knowledge. What sustains the current commitment to audit? It is argued that in order to address this question we need to understand how and to what extent notions of accountability are played out in practice. This is illustrated through the analysis of materials from an ethnographic study of ‘good management practice’ in the deployment of technologies in university settings. The paper examines the ways in which ideas of accountability — involving considerations such as ‘value for money’— inform the practical processes of deciding about the purchase of a new database technology.     

略论刘云若《春风回梦记》的文化形象和文化理想

<春风回梦记>真正建立了刘云若小说的深怜蜜爱荡气回肠的"诗气"和不可调谐的世间矛盾的"悲气"洋洋盈耳的文化品格.小说中众多文化形象的刻写尤其是"如莲不可求"的文化理想的抒发,生动地包含了刘云若对现世生活过于麻木平滑消沉懒惰的人生气象不断破坏人的生命力和斗志的巨大忧怨以及对如莲所代表的真切、柔媚的充满生命力的"至性之人"的热切向往之情.     

教育资源效率与公平的统一——论目前高校招生收费中的帕累托最优与达尔文最优

高等院校在教育经费没有同步增长的情况下扩招,给社会解决"入学难"的同时,也存在办学质量下降的隐患威胁.解决这一难题的思路之一就是实行有条件的差别收费.     

对我国独立审计民事责任认定与追究机制的探讨

随着我国经济体制改革步伐加快和加入世界贸易组织后独立审计职业发展空间的扩展,中国审计市场也正经历着前所未有的改革和发展。但是近年来国内审计市场曝光了一系列重大的审计失败案例,暴露出现行的独立审计民事责任认定和追究机制不适应中国独立审计事业的发展现状。针对中国独立审计民事责任认定与追究机制的特点进行分析,指出适应独立审计国际化的发展趋势,中国应借鉴美国审计市场机制的成熟经验,进一步完善该机制,使得未来的审计责任追究机制呈现出较高的独立性和惩戒的严厉性等特征。     

关于人民银行内部审计质量控制的思考

本文对人民银行内部审计质量控制作深入探讨,并根据实践经验提出相关见解和建议。     

信息化环境下审计内容与技术方法探讨

随着被审计单位各种信息系统的应用和会计信息化环境的逐渐形成,审计的内容与技术方法也发生了巨大的变化,审计内容转变为会计信息系统安全性审计和电子财务数据准确性审计两个方面。对会计系统安全性审计主要包括物理安全、技术安全和组织与管理安全几个方面;对电子财务数据准确性的审计一般分为数据采集、转换、清理与分析四个阶段。这些技术方法既有传统审计技术方法在信息化环境下的延伸,也有各种特定的IT审计技术。从长远上看,以智能审计专家知识库等IT审计技术将成为信息化环境下审计技术方法的未来发展趋势,对其方法进行研究具有很大的理论价值和现实意义。     

Contractual audit and mental health rehabilitation: a study of formulating effectiveness in a Finnish supported housing unit

Saario S, Raitakari S. Contractual audit and mental health rehabilitation: a study of formulating effectiveness in a Finnish supported housing unit Int J Soc Welfare 2010: 19: 321–329 © 2010 The Author(s), Journal compilation © 2010 Blackwell Publishing Ltd and International Journal of Social Welfare. Mental health NGOs in Western Europe are increasingly managed by contractual audit procedures. This article concerns how contractual audit and its emphasis on effectiveness of care impact on the practices of long‐term mental health rehabilitation. To demonstrate this, a case study of a Finnish NGO that provides supported housing is presented. The study looks at how service purchasing practices, as stated in the contract between the municipality and the NGO, are reflected in the meetings among practitioners. Documentary and meeting data were utilised together with Mitchell Dean's notion of technologies of agency. It was found that practitioners actively sought to show the effectiveness of their everyday work in terms of contractual audit by demonstrating both the economic and progressive aspects of care. Thus, professional competency in mental health rehabilitation appears to entail both the skills of care interventions and the ability to perform these interventions as efficient and financially accountable activities.     

Perceptions concerning research integrity and the practice of data audit in the biotechnology industry

A survey was conducted in order to evaluate the responses of biotechnology executives concerning their perceptions of the frequency of questionable R & D studies performed in their companies and to assess the extent to which their companies voluntarily conducted data audits. Data audit was found to be commonly practiced on a voluntary basis by biotechnology companies, in contrast to its almost lack of practice by universities. However, public companies were more likely to practice data auditing than privately held companies. Moreover, the likelihood that managers suspected or detected questionable studies in their companies was significantly increased if the company practiced data auditing.     

镇泾地区地层异常压力与油气运聚关系

针对镇泾地区长₆~长₈层位油气运聚方向不明确致使该区油气勘探受阻的现状，采用异常压力研究的新思路来寻找油气勘探认识上的突破口。利用声波测井资料制作近50口井泥砂岩压实曲线、计算每口井的压力系数，结合镇泾油田的地质背景，研究镇泾地区地层的压实特征及异常压力与油气成藏条件和运移成藏过程之间的关系，并将各种因素的时空配置关系有效地结合起来研究镇泾地区的成藏问题。对进一步论证鄂尔多斯盆地西南部延长组的勘探潜力有重要意义。