The Current Situation and Countermeasures for Development of Our Country’s Computer Audit

随着高新技术的迅猛发展，全球网络化、信息化正渗透到社会、政治和经济的各个领域，会计领域也发生了剧烈的变革，会计信息化已成为会计发展的必然趋势。会计信息化的普及和发展，给传统审计带来了巨大的冲击，传统审计方法已越来越不能及时完成审计任务、达到审计目的。但目前我国大多数审计人员的审计方式仍然停留在传统手工审计阶段，因此，对于我国来讲，发展计算机审计已是当务之急。为了促进我国计算机审计的发展，更好的应对会计信息化对审计的冲击，有必要全面、系统、深入地分析我国计算机审计的现状并寻求我国计算机审计的发展对策。 本文系统、详细地分析当前我国计算机审计的现状及存在问题，同时结合会计信息化对审计带来的影响，...With the development of the high technology，the accounting informationization has already become the inevitable trend of accounting development. The popularization and development of the accounting informationization bring an enormous impact to the traditional auditing，and it becomes more and more difficult to accomplish the task of audit in time by the method of traditional audit. But so far，th...学位：会计硕士院系专业：管理学院会计系_会计硕士(MPACC)学号：X20041105

多楔带附件驱动系统中张紧器布置的优化设计

张紧器布置参数（包括张紧器安装位置和安装角）影响多楔带附件驱动（Serpentine Belt Accessory Drive,简称SBAD）系统动力性能。为控制SBAD系统振动,以张紧器布置参数为设计变量,以张紧器有效系数最大、带段横向振动幅值最小为目标建立多目标和单一目标两种优化模型。对一带轮SBAD系统进行优化,通过对比两种优化方案的优化结果和计算过程,指出引入权重系数的单一目标优化法的有效性

一种稀乙烯与苯反应制乙苯的方法

一种稀乙烯与苯反应制乙苯的方法，使用炼油厂干气中的稀乙烯为原料，经过水洗和选择性脱除丙烯后分段进入烃化反应器，在沸石催化剂存在下和苯进行烃化反应，烃化反应过程采用干气和/或低温气相苯取热，减少反应温升；烃化反应产物汽液分离后，尾气经低温吸收排出装置，液体产物经分离系统依次分离出循环苯、乙苯、丙苯、二乙苯和重组分；二乙苯与苯混合进入反烃化反应器在分子筛催化剂上进行反烃化反应进一步转化为乙苯。本发明有效降低稀乙烯制乙苯过程的苯耗和能耗，乙烯转化率不低于99％，生成乙苯的总选择性不低于99％，尾气携带苯回收率不低于99.5％，乙苯中二甲苯含量在800ppm以下。带填

JUNO Sensitivity on Proton Decay p→νˉK+p\to \bar\nu K^+ Searches

The Jiangmen Underground Neutrino Observatory (JUNO) is a large liquid scintillator detector designed to explore many topics in fundamental physics. In this paper, the potential on searching for proton decay in $p\to \bar\nu K^+$ mode with JUNO is investigated.The kaon and its decay particles feature a clear three-fold coincidence signature that results in a high efficiency for identification. Moreover, the excellent energy resolution of JUNO permits to suppress the sizable background caused by other delayed signals. Based on these advantages, the detection efficiency for the proton decay via $p\to \bar\nu K^+$ is 36.9% with a background level of 0.2 events after 10 years of data taking. The estimated sensitivity based on 200 kton-years exposure is $9.6 \times 10^{33}$ years, competitive with the current best limits on the proton lifetime in this channel

JUNO sensitivity on proton decay p → ν K + searches*

The Jiangmen Underground Neutrino Observatory (JUNO) is a large liquid scintillator detector designed to explore many topics in fundamental physics. In this study, the potential of searching for proton decay in the $p\to \bar{\nu} K^+$ mode with JUNO is investigated. The kaon and its decay particles feature a clear three-fold coincidence signature that results in a high efficiency for identification. Moreover, the excellent energy resolution of JUNO permits suppression of the sizable background caused by other delayed signals. Based on these advantages, the detection efficiency for the proton decay via $p\to \bar{\nu} K^+$ is 36.9% ± 4.9% with a background level of $0.2\pm 0.05({\rm syst})\pm$$0.2({\rm stat})$ events after 10 years of data collection. The estimated sensitivity based on 200 kton-years of exposure is $9.6 \times 10^{33}$ years, which is competitive with the current best limits on the proton lifetime in this channel and complements the use of different detection technologies