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1.
虚假的会计信息,将严重扭曲股票的价值,扰乱资本市场秩序,侵害投资者的利益。笔者就会计信息失真的原因进行了分析,并就如何防范进行了探讨。 相似文献
2.
Th. Pretorius G. Habedank J. Woitschig F. Vollertsen 《Materialwissenschaft und Werkstofftechnik》2006,37(1):85-91
Thermal treatments of steel components with the goal of hardening often result in distortion by releasing the residual stresses which were brought into the specimen during the preceding processing steps. The goal of the presented work is the minimization of this distortion. By generating definite residual stress fields and investigating the resulting distortion, the distortion mechanism can be observed in detail. A flexible and reproducible way to generate such residual stress fields inside a specimen is by means of local thermal treatment with a laser beam. Computer simulations as well as experiments were carried out using an idealized tooth of a gearwheel (finger sample) as a model system. The deformation of the samples due to the laser heat treatment and the stress fields generated inside the samples were determined with respect to different process parameters. 相似文献
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指出会计信息是决策者进行决策的重要依据之一,因此,会计信息的质量,直接关系到决策者的决策及其后续效果.而会计信息失真,将引起投资决策失误和社会经济资源的无效配置.笔者分析了产生会计信息失真的原因及其影响,提出了一些提高会计信息质量的防范措施. 相似文献
5.
Calculated hardenability for improved consistency of properties in heat treatable engineering steels
W. T. Cook P. F. Morris L Woollard 《Journal of Materials Engineering and Performance》1997,6(4):443-448
Hardenability is one of the most important parameters controlling the heat treated properties of engineering steels. It affects
the consistency of response for microstructure, hardness, strength, toughness, and dimensional change (distortion). This study
illustrates that a major benefit of controlling hardenability is improving the consistency of dimensional distortion resulting
from heat treatment. To facilitate the supply of steels to hardenability limits, especially restricted hardenability, a new
technique was developed for the prediction of Jominy hardenability from chemical composition. The technique, termed the “Database
Method,” uses measured Jominy hardenability and chemical composition data, contained in a database, to calculate the hardenability
for a query composition. Using up to ten known steels, selected from the database with compositions closely matching that
of the query steel, a small adjustment is made to the measured hardenability of each known steel allowing for the small difference
in composition between the query and chosen steel. The final calculated result for the query steel is taken as the average
of the various estimates. The basis of the Database Method is explained, and the advantages are illustrated for selecting
engineering grades. 相似文献
6.
Distortion Engineering - Identification of Causes for Dimensional and Form Deviations of Bearing Rings 总被引:1,自引:0,他引:1
Distortion of power transmission parts after heat treatment is influenced by each step of the process chain, ranging from material production to hard-machining. However, an experimental analysis for each production step in the manufacture of bearing rings has shown that distortion is significantly influenced by turning before heat treatment. Elastic ring deformation caused by fixing the workpiece in the chuck leads to a variation of the depth of cut and polygonal form deviations occur after machining. In addition the cutting process induces locally varying residual stresses which also contribute to dimensional and form deviations of machined rings. In this paper results from experimental investigations of the principle physical causes for the distortion of bearing rings are presented and discussed. Finally, strategies for the minimization of distortion are derived. 相似文献
7.
换热器是化工企业中常见的设备,在其制造及维修过程中,有时会出现管板变形,造成密封面紧固不严。对管板焊接变形现象作了简要探讨。 相似文献
8.
Bio-cryptography is an emerging security technology which combines cryptography with biometrics. A good bio-cryptosystem is required to protect the privacy of the relevant biometric data as well as achieving high recognition accuracy. Fingerprints have been widely used in bio-cryptosystem design. However, fingerprint uncertainty caused by distortion and rotation during the image capturing process makes it difficult to achieve a high recognition rate in most bio-cryptographic systems. Moreover, most existing bio-cryptosystems rely on the accurate detection of singular points for fingerprint image pre-alignment, which is very hard to achieve, and the image rotation transformation during the alignment process can cause significant singular point deviation and minutiae changes. In this paper, by taking full advantage of local Voronoi neighbor structures (VNSs), e.g. local structural stability and distortion insensitivity, we propose an alignment-free bio-cryptosystem based on fixed-length bit-string representations extracted from modified VNSs, which are rotation- and translation-invariant and distortion robust. The proposed alignment-free bio-cryptosystem is able to provide strong security while achieving good recognition performance. Experimental results in comparison with most existing alignment-free bio-cryptosystems using the publicly-available databases show the validity of the proposed scheme. 相似文献
9.
通过对广义Agard偏差函数与一些初等函数组合形式的单调性和凹凸性的研究,获得了广义Agard偏差函数和广义线性偏差函数的最新上下界,从而推广了平面拟共形映射理论中Agard偏差函数与线性偏差函数的一些不等式。 相似文献
10.