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会计研究中的实验法：优势、应用、开展与本土化思考

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Numerical and experimental investigation on dynamic performance of bump foil journal bearing based on journal orbit

财务与会计导刊（下半月·理论版） 2024年第1期

作者：代志新班若琳尤希琦赵巍

实验法作为因果推断的强有力工具，能够探寻会计管理人员的观念、心理特性与职能关系的深层次内涵，打开企业管理决策的黑箱，有效弥补传统档案式实证研究在数据获取和处理上的不足。实验法和传统档案式实证研究的结合，有助于加快构建... 详细信息

实验法作为因果推断的强有力工具，能够探寻会计管理人员的观念、心理特性与职能关系的深层次内涵，打开企业管理决策的黑箱，有效弥补传统档案式实证研究在数据获取和处理上的不足。实验法和传统档案式实证研究的结合，有助于加快构建中国特色会计理论研究体系。本文基于会计领域五本知名英文期刊2010-2020年的论文，系统梳理了财务会计、管理会计、审计和税务会计四大核心领域实验法的研究进展，并提炼了实验所需的理论依据和关键问题。结合当前会计实验本土化发展态势，本文分析了当下推广实验法的现实机遇，以期对把握实验法在会计领域的发展脉络、优化实验设计、提高研究效率以及推动本土化应用起到积极的参考作用。

关键词：实验法会计学实验室实验实地实验本土化 experimental method accounting lab experiment field experiment localization

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Chinese Journal of Aeronautics 2021年第2期34卷 586-600页

作者： Yu ZHOU Longtao SHAO Can ZHANG Fenzhu JI Jiang LIU Guo LI Shuiting DING Qi ZHANG Farong DU School of Transportation Science and Engineering Beijing Key Laboratory for High-efficient Power Transmission and System Control of New Energy Resource VehicleBeihang UniversityBeijing 100083China School of Energy ami Pow er Engineering Aircraft/Engine Integrated System Safety Beijing Key LaboratoryBeihang UniversityBeijing 100083China

Widespread usage of bump-type foil journal bearing(BFJB) in oil-free microturbomachinery requires accurate predictions of dynamic performance characteristics, although it remains a challenging issue because BFJB reflects nonlinear both structurally and *** paper presented a simple experimental method to semi-directly obtain the minimum film thickness and dynamic stiffness of BFJB using the journal orbit. Numerical calculations and simulations are conducted to validate the experimental method. The micro-deformation and interaction of various foils are taken into consideration to improve the model precision. The results from the numerical model regarding the BFJB dynamic characteristics are compared with the experimental results coming from a dedicated test rig, which shows that the experimental results fluctuate obviously and agree not well with the numerical results at the start stage due to the presence of dry friction at that time, nevertheless, they show fantastic agreement as soon as a gas film is gradually generated to separate the shaft from the top foil. Therefore, the proposed experimental method is effective to predict film thickness and dynamic characteristics during the period from the lift-off time to the land-off time. The dynamic characteristics, along with the journal orbits also can be used to rapidly predict the dynamics behavior of rotor-bearing systems.

关键词： Bump-type foil journal bearing Dynamic performance experimental method Journal orbit Numerical calculation

Dynamic analysis of a deployable/retractable damped cantilever beam

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Applied Mathematics and Mechanics(English Edition) 2020年第9期41卷 1321-1332页

作者： Ming LIU Zhi LI Xiaodong YANG Wei ZHANG CWLIM Institute of Advanced Structure Technology Beijing Institute of TechnologyBeijing 100081China China Academy of Launch Vehicle Technology Beijing 100076China Beijing Key Laboratory of Nonlinear Vibrations and Strength of Mechanical Structures College of Mechanical Engineering and Applied Electronics TechnologyBeijing University of TechnologyBeijing 100124China City University of Hong Kong Shenzhen Research Institute Shenzhen 518057China Department of Architecture and Civil Engineering City University of Hong KongKowloonHong KongChina

Deployable/retractable damped cantilever beams are a class of time-varying parametric structures which have attracted considerable research interest due to their many potential applications in the intelligent robot field and *** the present work,the dynamic characteristics of a deployable/retractable damped cantilever beam are investigated experimentally and *** time-varying damping,as a function of the beam length,is obtained by both the enveloped fitting method and the period decrement ***,the governing equation of the deployable/retractable damped cantilever beam is derived by introducing the time-varying damping parameter,and the corresponding closed-form solution and vibration principles are investigated based on the averaged *** theoretical predictions for transient dynamic responses are in good agreement with the experimental *** dynamic mechanism analysis on time-varying damping offers flexible technology in mechanical and aerospace fields.

关键词： time-varying damping vibration experimental method transient response deployable/retractable damped cantilever beam

Measurement of Transverse Tensile Interfacial Strength of REBCO-Coated Conductors

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Acta Mechanica Solida Sinica 2022年第1期35卷 40-50页

作者： Peifeng Gao Xin Geng Houyuan Zhang Guian Man Xingzhe Wang Key Laboratory of Mechanics on Western Disaster and Environment Ministry of EducationCollege of Civil Engineering and MechanicsKey Laboratory of Special Function Materials and Structure Design of Ministry of EducationLanzhou UniversityLanzhou 730000China

We present a new test method for the accurate measurement of the transverse tensile interfacial strength of rare-earth barium copper oxide(REBCO)-coated conductor(CC)tapes to overcome heavy scattering of data tested using regular test methods.A new composite structure specimen is designed and constructed by solidifying a standard epoxy resin tensile specimen using the three-dimensional printing technology,where a short REBCO CC tape is *** feasibility of the proposed test method is numerically validated through finite element(FE)*** results show that the valid delaminated strength is 2.19-2.51 MPa with the maximum relative error of 7.3%,indicating the elimination of significant scattering in the tested *** analysing the morphology of the delaminated interfaces and energy-dispersive spectroscopy results,it is discovered that delamination primarily occurs at the interface between the REBCO superconducting layer and the buffer layer and that a small portion of the REBCO and buffer layers peels *** error analysis based on the FE method indicates that the tape is more likely to delaminate because of initial defects,whereas the adhesion at the edges of the CC tape due to the redundancy of the epoxy resin increases the resistance of the CC tape to delamination,resulting in a higher testing value than the real one.

关键词： REBCO-coated conductor tapes Delamination strength Transverse tension experimental method Finite element analysis Cohesive zone model

experimental Acoustic Determination of the Void Fraction in Two-Phase Flow in Horizontal Pipelines

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Journal of Mechanics Engineering and Automation 2014年第8期4卷 625-631页

作者： Fernando Augusto de Noronha Castro Pinto Thiago de Campos Negrelly Alexandre Silva de Lima Mechanical Engineering Department UFRJ (Universidade Federal do Rio de Janeiro) Rio de Janeiro 21941-972 Brasil Mechanical Engineering Department CEFET/RJ (Centro Federal de Educag6o Tecnologica Celso Suckow da Fonseca) Rio deJaneiro 20271-110 Brasil

In multi-phase flows, the phases can flow and arranged in different spatial configurations in the pipe, which called flow patterns. This type of flow is found in the oil, chemical and nuclear industries. For example, in the production and transport of oil and gas, the identification of the flow patterns are essential for answering those questions which are related to the economic return of the field, such as, measuring the volumetric flow, determining the pressure drop along the flow lines, production management and supervision. In offshore production, these factors are very important. This paper presents a new method for measuring the void fraction in horizontal pipelines, taking the air as gas in water-air two-phase flow. Through acoustic analysis of the frequency response of the pipe, the method gets the parameters to changes in runoff regime, in an experimental arrangement constructed on a small scale. The main advantages are the non-intrusive characteristic and easy to implement. The paper is composed of a qualitative experimental evaluation and transducers （microphone） which are used to analyze variations in the response accompanying variations in void and flow pattern changes. Changes are imposed and controlled by a two-phase flow experimental simulation rig, including a measurement cell constituted of an external casing that can isolate the measurement from the environmental background noise fitted with acoustic pressure transducers radially arranged, and the impact of a monitored excitation mechanism. The signals which captured by the microphones are processed and analyzed by checking their frequency contents changes according to the amount of air in the mixture.

关键词： experimental method two-phase flow determination of void fraction horizontal pipelines.

Design of a Mobile Probe to Predict Convection Heat Transfer on BIPV （Building Integrated Photovoltaic） at UTS （University of Technology Sydney）

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Journal of Energy and Power Engineering 2015年第11期9卷 976-985页

作者： Jafar Madadnia Faculty of Engineering and IT UTS (University of Technology Sydney) Broadway NSW 2007 Australia

In the absence of a simple technique to predict convection heat transfer on BIPV （building integrated photovoltaic） surfaces, a mobile probe with two thermocouples was designed. Thermal boundary layers on vertical flat surfaces ofa PV （photovoltaic） and a metallic plate were traversed. The plate consisted of twelve heaters where heat flux and surface temperature were controlled and measured. Uniform heat flux condition was developed on the heaters to closely simulate non-uniform temperature distribution on vertical PV modules. The two thermocouples on the probe measured local air temperature and contact temperature with the wall surface. experimental results were presented in the forms of local Nusselt numbers versus Rayleigh numbers ＂Nu = a＇（Ra）b＇＇, and surface temperature versus dimensionless height （Ts - T∞ = c.（z/h）d）. The constant values for ＂a＂, ＂b＂, ＂c＂ and ＂d＂ were determined from the best curve-fitting to the power-law relation. The convection heat transfer predictions from the empirical correlations were found to be in consistent with those predictions made by a number of correlations published in the open literature. A simple technique is then proposed to employ two experimental data from the probe to refine empirical correlations as the operational conditions change. A flexible technique to update correlations is of prime significance requirement in thermal design and operation of BIPV modules. The work is in progress to further extend the correlation to predict the combined radiation and convection on inclined PVs and channels.

关键词： Natural convection heat transfer PV BIPV experimental method empirical correlations.

SPECIAL ISSUE： RULE OF LAW--CHINA AND THE WORLD International Rule of Law and methodological Innovation

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Social Sciences in China 2017年第3期38卷 189-208页

作者： Zhao Jun Guanghua Law School Zhejiang University

The practice of the international rule of law needs a theoretical guide, and the formulation of the theory of international law has to depend upon practice, which imposes new requirement upon the methodology of international law. Traditional research into legal doctrine is unfavorable to the creative exertion of international jurisprudence, and the research methods of social sciences are playing an increasingly important role in the methodological innovation of international law. From the perspective of promotion of the international rule of law, the study of international law needs to deep research a State＇s motives, cause and innate logic in observing international aw, and law and economics can show its capability in this field. For the international rule of law, basic research needs to be carried about such social surroundings as where the rules are produced and applied and exerting influences. The research method of the sociology of law exactly hits the point. The application of empirical and experimental research methods offers a beforehand ＂rehearsal＂ chance for the process of the rule of law to grasp the pros and cons in the planning andpractice of the rule of law. The cooperation between the research methods of social science and the traditional research method of international law can reasonably interpret the phenomena of international relations and promote the international rule of law.

关键词： international rule of law methodology dogmatics of law economics of law sociology of law experimental method

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实验方法与历史研究

历史学 2017年第1期

作者：晁天义

实验的本质并非人为设计某种程序，而是创造或发现一种有助于观察研究对象内部诸因素间关系的环境。近代科学发展的一般趋势表明，包括天文学、物理学等自然科学，以及社会学、文化学等社会科学在内的任何一种经验研究要走上科学之路，... 详细信息

实验的本质并非人为设计某种程序，而是创造或发现一种有助于观察研究对象内部诸因素间关系的环境。近代科学发展的一般趋势表明，包括天文学、物理学等自然科学，以及社会学、文化学等社会科学在内的任何一种经验研究要走上科学之路，就必须建立一套以实验或观察为主的科学研究方法。历史学的研究对象具有变量繁多、不可重复的特点，但历史学家仍有可能通过研究对象的选择和比较完成“实验”过程，从而得出某些一般性认识。借鉴社会学、文化学的成功经验，构建和发展实验史学，或者说是将实验思维引入实证研究，是提高新世纪史学科学化程度的重要途径之一。

关键词：形而上学密尔求因果五法实验方法历史科学 Metaphysics Mill's Five methods in Searching of Causal Connections experimental method historical science

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