会计的发展趋势

论述了在知识经济条件下，会计工作的重要地位及发展趋势，即会计核算向多方面、高质量、全方位、知识管理、综合化、边缘化等方向发展，对拓展会计工作的内涵和外延、满足现代企业管理有重要的现实意义。     

Numerical simulation of critical dependences for symmetric two-layered Josephson junctions

Partial critical dependences of the form current-magnetic field in a two-layered symmetric Josephson junction are modeled. A numerical experiment shows that, for the zero interaction coefficient between the layers of the junction, jumps of the critical currents corresponding to different distributions of the magnetic fluxes in the layers may appear on the critical curves. This fact allows a mathematical interpretation of the results of some recent experimental results for two-layered junctions as a consequence of discontinuities of partial critical curves.     

An extended continuous Newton method

This paper describes a numerical realization of an extended continuous Newton method defined by Diener. It traces a connected set of locally one-dimensional trajectories which contains all critical points of a smooth functionf: ⁿ . The results show that the method is effectively applicable.The authors would like to thank L. C. W. Dixon for pointing out some errors in the original version of this paper and for several suggestions of improvements.     

Synthesis on the basis of electrogenerated carbenes

A series ofS _N2 reactions with halomethanes as substrates and the corresponding anions as nucleophiles were studied by the semiempirical MNDO and AM1 methods, taking into account solvent effects. Analysis of the kinetics, structures of reagents, intermediates and products, and charge distribution in them allows one to draw the conclusion that the retardation ofS _N2 reactions is stronger in solvents than in the gas phase, and the rates of reactions involving anions with a lower number of halogen atoms are higher.For Part 8 see Ref. 1.Translated fromIzvestiya Akademii Nauk. Seriya Khimicheskaya, No. 11, pp. 2148–2154, November, 1995.This work was partially financially supported by the International Science Foundation (Grant No. MHYOO).     

含吩噻嗪金属配合物的合成及非线性光学性质研究

本文报道了一种新的配体:10-乙基-3-甲酰吩噻嗪缩肼基二硫代甲酸甲酯(HL)及其金属配合物的合成。采用了元素分析、质谱、核磁共振、红外光谱对配体及其金属配合物进行了表征。此外,并应用紫外、荧光和Z-扫描技术,测定了配体及其金属配合物的荧光最佳发射波长(λ_max^em)、荧光量子产率(Φ_f)、寿命(τ)和非线性光学性质。结果表明它们在DMF溶液中都能发射出较强的橄榄色荧光,配体及其金属配合物都有双光子吸收,并且金属配合物的非线性光学效应比配体明显增强。用半经验量子化学方法(RHF/PM3)计算结果与实验值较为吻合。     

硝酸氯冰溶胶水解反应过程的计算模拟

用二级微扰(MP2)和密度泛函理论(B3LYP),辅以不同的基组,对硝酸氯在冰表面上水解反应的机理进行了理论计算研究.根据关键部位化学键的松弛效应和关键原子的电荷分布,对冰表面催化的原因进行了深入分析.水分子一方面作为桥,辅助分子间质子发生迁移;另一方面作为连续介质,通过偶极相互作用加快硝酸氯的水解过程.     

Pu（^7Fg）＋H2（X^1∑g^＋,0,0）的分子反应动力学

基于PuH_2分子基态(X~7A_1)的分析势能函数，用准经典的Monte-Carlo轨线法 对Pu(~7Fg)+H_2(X~1∑_g~+，0，0)的分子反应动力学过程进行了计算。结果表明 ：Pu(~7F_g)与H_2(X~1∑_g~+，0，0)碰撞是弹性碰撞。     

An application of the modified Poisson- Boltzmann equation in studies of osmotic properties of micellar solutions

The spherical cell model of colloidal solutions is applied in calculations of the osmotic pressure of micellar systems. The predictions of the nonlinear Poisson-Boltzmann equation (MPB) and of the Modified Poisson-Boltzmann equation (MPB) containing the leading terms of the fluctuation potential and the exclusion volume corrections to the mean potential acting on simple ions are compared with the results of recent computer simulations. Both PB and MPB seem satisfactory for solutions with monovalent counterions while the MPB is preferable for studies of the solutions containing divalent countenons.On leave from the University of Ljubljana, Ljubljana, Yugoslavia     

Ab initio studies on vibrational spectra of XSO2NCO (X = F,Cl): harmonic force fields and frequency assignments

The harmonic vibrational force fields and the IR spectrum of XSO₂NCO (X= F, C1) molecules have been studied usingab initio HF/SCF method with the 6-31G’ basis set. Theab initio harmonic force fields are scaled empirically using the scaled quantum mechanical (SQM) method of Pulay. A set of scale factors are optimized by the least-squares fitting to the experimental frequencies of FSO₂NCO and then are transferred to CISO₂NCO to give ana priori prediction of its fundamental frequencies. The average deviations between the theoretical frequencies and the experimental values for FSO₂NCO and C1SO₂NCO are 3 and 5 cm^-1, respectively. The assignments of the fundamentals for these two molecules are also made atcording to the potential energy distributions and theab initio IR intensities Project supported by the National Natural Science Foundation of China (Grant No. 29673029)     

Reaction Engineering Aspects of α-l,4-D-Glucan Phosphorylase Catalysis

Some important process properties of α-l,4-D-ghican phosphorylases isolated from the bacteriumCorynebacterium callunae and potato tubers (Solatium tuberosum) were compared. Apart from minor differences in their stability and specificity (represented by the maximum degree of maltodextrin conversion) and a 10-fold higher affinity of the plant phosphorylase for maltodextrin (K _M of 1.3 g/L at 300 mM of orthophosphate), the performances of both enzymes in a continuous ultrafiltration membrane reactor were almost identical. Product synthesis was carried out over a time course of 300–400 h in the presence or absence of auxiliary pullulanase (increasing the accessibility of the glucan substrate for phosphorolytic attack up to 15–20%). The effect of varied dilution rate and reaction temperature on the resulting productivities was quantitated, and a maximum operational temperature of 40°C was identified.