经济全球化与中国会计国际化问题探讨

本文阐述了经济全球化的环境分析 ;分析了会计的双重属性以及会计的国家化与国际化之间的辩证关系 ;论证了在经济全球化下会计国际化的必然性及其可能性 ;重点讨论了我国会计的国际协调问题 ,分析了我国会计国际化的现状 ,指出中西会计环境的差异是造成我国会计与国际间差异的基本原因 ,并强调要建立新的会计理论体系以适应国际会计的发展。     

有限元分析软件并行化移植和开发方法的研究

有限元分析软件在船舶、汽车、航天、机械等领域具有广泛的应用;但商业性有限元软件还无法在国产超级计算机上安装.本文探讨了超级计算机和有限元软件相结合的几种方案;提出了基于系统集成思想的软件并行开发框架;在分析有限元分析并行计算重点的基础上,给出了该框架实现的原理和机制,以及相关的关键技术,从而为超级计算机应用软件的开发探索了一条新的途径.最后实现了一个实例系统,对基于系统集成思想的软件并行开发框架进行了实现和验证.     

Thermal buckling and post-buckling behaviour of continuous welded rail track

Because thermal expansions are constrained within continuous welded rail track, the track can buckle, and does so mainly in the horizontal plane. In this paper, a parametric finite element model of railway track is presented, and its sensitivity to the variations of the main parameters that characterise the scenario has been investigated and discussed. Comparison with existing literature shows good agreement. It is found that curved tracks suffer from thermal buckling more than tangent tracks do. To simulate a track misalignment defect, a new methodology has been utilised that does not introduce, as is usual, geometrical discontinuities near the same defect, because it takes into account – in a natural way – the bending stiffness of the whole railway track in the horizontal plane. To contribute to a better understanding of the safe utilisation of raw experimental data obtained from in situ tests, a deep analysis of the effects on the thermal track buckling response produced by each parameter characterising the sleeper–ballast lateral resistance curve is presented and discussed. It is found that for current ballasted railway tracks, the minimum buckling temperature depends only on the limit lateral resistance, whereas a high value of the initial stiffness can lead to overestimation of the maximum buckling temperature, also taking into account the ‘natural’ decrease in the maximum buckling temperature due to an increase in the railway-traffic-induced defect amplitude.     

PCaDA statement of methods

This paper describes the methods for the numerical simulation of pantograph–catenary interaction developed at Politecnico di Milano and implemented in the simulation software PCaDA (Pantograph–Catenary Dynamic Analysis). The paper also describes how these methods were applied in the pantograph–catenary interaction benchmark treated in this special issue and provides some evaluation of the results obtained using PCaDA in this benchmark.     

网间结算系统测试

系统测试是保证软件质量和可靠性的关键技术手段。在简要介绍软件测试的基础上，针对铁通网间结算系统的具体应用，介绍系统测试，包括测试项目、范围、方案、步骤、测试用例等相关内容。     

长大连续坡道梯形轨道垂向动力学性能研究

梯形轨枕轨道是一种纵向轨枕轨道系统,轨枕由PC纵梁和横向钢管联接杆件构成。国内外城市轨道系统铺设梯形轨道的应用结果表明,梯形轨枕可大幅度提高对列车荷重的分散能力,且具有良好的减振和降噪性能。根据梯形轨枕轨道结构特点建立弹性地基梁-板模型,利用有限元方法计算在不同列车运行速度和不同坡度情况下梯形轨枕轨道系统的垂向动力响应,对在线路长、落差高的长大连续坡道上铺设梯形轨道的垂向稳定性进行论证。计算结果表明长大连续坡道上梯形轨枕垂向动力响应符合标准,可以在城市轨道交通的长大连续坡道区段铺设。     

台背液压夯实处理现场试验与数值模拟研究

开展了4种不同深度(30,60,100和150 cm)和4种不同工况作用下液压夯实机处理高速公路台背的现场试验,并基于ADINA有限元分析软件建立模型对此进行了模拟研究.研究结果表明:在夯实过程中,应力从夯实区向下呈“八”字型传播,影响深度1 m以上,水平方向影响范围较小；在压力区内夯击荷载对桥台结构物影响较大,但应力小于规范规定值；在碎石与混凝土结构2种强弱材料接触面设置接触单元后,接触面的位移和应力分布更接近实际,接触面拐角有明显的应力集中.实测值和计算值部分数据吻合较好,并具有一定的规律.该试验成果和数值模拟研究可为公路台背加固工程提供重要的参考.     

新时期西部高速公路养护管理发展问题研究

从管理体制、技术规范方面梳理、剖析了我国高速公路养护管理发展过程中的问题；对美国、日本、法国等国外高速公路养护管理体制现状科学深入分析，并以借鉴；基于再次分析，按管养经费核算、作业关系、管理职能分类考察，对我国高速公路养护管理制度做出多线性的把握。提出进一步研究的方向，在市场运行机制下更好地为道路使用者服务的养护管理体制和科学可行的评价体系奠定基础。     

市政设计单位开展EPC项目的若干财会问题探析

在市政设计单位寻求战略转变的时期,以设计为龙头的EPC项目成为关注焦点。该文从财务角度强调EPC项目具有的财务特性,并对传统的市政设计单位开展EPC项目中将遇到的财务风险控制、成本管理和特殊业务会计处理进行研究,以促进设计单位更好地管理EPC项目财务活动。     

Influence of mesh size,stress triaxiality and damage induced softening on ductile fracture of large-scale shell structures

In this investigation, ductile fracture in stiffened and unstiffened panels is simulated employing the fracture criterion, which depends on the mesh size, stress state and damage induced softening. The aim of the study is to show that employed fracture criterion removes mesh size effects more efficiently than traditional fracture criteria adjusted only on the basis of uniaxial tension. Fracture model is implemented into Finite Element software ABAQUS using user-defined material, VUMAT-subroutine, available for shell elements. Mesh size sensitivity analysis is carried out. Finite element simulation results are validated with experimental measurements available in literature. Comparison of numerical and experimental results shows that simulations effectively capture most of the experimentally observed features, especially when considering different mesh densities. In most cases, mesh size effects are considerably reduced compared with the fracture criteria adjusted on the basis of a uniaxial tension.