对企业会计制度中几个问题的调查

根据河南省财政厅的统一部署,我们于1999年3月开展了企业会计制度执行情况的调查。通过调查,我们认为,现行13个行业会计制度基本能满足会计核算的需要,但以下几个问题值得关注: 1,对于已经发生的资产损失如何处理。被调查企业会计人员普遍认为,实务中对企业发生的资产损失报批程序复杂,时间太长,管理部门太多,材料报上去往往几个月批不下来,非常不利于企业抓住时机适时处置资产的损失,加速资金的周转。

Experimental study on mechanical properties of dowel bar embedded in concrete under fatigue loads

To investigate the mechanical properties of a dowel action under fatigue loads, nine reinforced concrete specimens were fabricated, and the monotonic and fatigue loadings were performed on these specimens, respectively. All of these specimens were divided into two series. Six specimens in SeriesⅠwith different bar diameters of 12, 20 and 25 mm were subjected to monotonic loads and were used to confirm the ultimate bearing capacity. The remaining three specimens in Series Ⅱ were subjected to fatigue loads and were designed to investigate the attenuation character of dowel action and the fatigue failure modes. The test results show that the accumulated fatigue damage due to fatigue loads can reduce the ultimate bearing capacity of specimens. With the increase in fatigue loads, the failure mode can transform to fatigue rupture of the dowel bar under the serviceability loading state,i. e. 55% of the monotonic capacity. The fatigue life is determined by the fatigue properties of steel and concrete.Based on the test data, the failure process of dowel action can be divided into two stages： the accumulation of fatigue damage and the fatigue rupture of dowel bar.

Walter Benjamin： A New Positive Concept of Destruction

The author＇s proposal is to show how an apparently marginal text by Walter Benjamin, ＂The Destructive Character＂, can be taken as a hermeneutic model for understanding the connection of Benjamin＇s with history and tradition and for characterizing his thought as philosophy of threshold. It is the author＇s intention to show how the destructive character, on the threshold between destruction and construction, succeeds in remaining in that transition area that announces a change, showing its creative and conservative features; thus it appears as a figure of coexistence between stillness and movement, passage and interruption, and past and future. What the author wants to point out is that, in the description of this figure, Benjamin is driven by a cognitive demand, which tends to focalize the process of destruction itself rather than the result of the destruction process. The space in which the destructive character is acting is the space of the possibility of change and emancipation, and the space where it is possible to keep together past and future, and memory and redemption. Starting from these reflections, an important question arises about the problem of the relation between history and tradition, and culture and its memory： Neither the destruction of memory by a culture nor its canonization is meaningful. The concept of destructive character then represents a preferential point of observation for analyzing the articulations of Benjamin＇s thought. From this perspective, a decisive point of Benjamin＇s reflection seems to emerge on one side, strengthened in the permeation of Hebraic ancestors between destruction and salvation; on the other side, some of the concepts and images of the Berliner philosopher seem to show up in a new light.

Experimental research on variation of porosity in destruction process of cement stabilized soil

Based on the process of reinforcing soft soil using cement in laboratory, the porosity of test samples under different pressures conditions were determined through mercury intrusion porosimetry. The experiment was introduced and the law of porosity variation was summarized. The results show that when stress is between 0 and 0.15--0.2 qu, porosity decreases along with the pressure, then porosity has increased in the wake of the pressure until the sample damaged. It can provide an experimental basis for exploring the failure mechanism of cement stabilized soil from the microscopic view and the study to establish the microcosmic constitutive model of cement stabilized soil.