新《企业会计准则》中实际利率法的应用

2006年2月15日财政部颁布的《企业会计准则》中有多处要求采用实际利率法计算摊余成本和利息，而会计职称考试用书等资料则采用列表形式。本文在分析实际利率法内涵的基础上，通过若干实例解析了利用账簿记录计算各期摊余成本。     

加强企业文化建设用先进的企业价值观统一员工的思想

通过对企业文化的核心——企业价值观的剖析和理解，提出了“加强企业文化建设，统一全体员工的思想，应着力培育‘价值观’”的看法，对加强企业文化建设工作起到一定的指导作用。     

A New Matlab De-noising Algorithm for Signal Extraction

The goal of a de-noising algorithm is to reconstruct a signal from its noise-corrupted observations. Perfect reconstruction is seldom possible and performance is measured under a given fidelity criterion. In a recent work, the authors addressed a new Matlab algorithm for de-noising. A key method of the algorithm is selecting an optimal basis from a library of wavelet bases for ideal de-noising. The algorithm with an optimal basis from a library of wavelet bases for de-noising was created through making use of Matlab＇s Wavelet Toolbox. The experimental results show that the new algorithm is efficient in signal de-nosing.     

浅议实施差异化战略的措施

随着我国市场的开放，企业面对的竞争日趋激烈，而且企业的竞争优势主要表现为差异化。根据差异化与买方价值的关系，通过技术创新、观念创新实施差异化。     

国产ME型活性染料配伍性的探讨

测定ME型活性染料不同浓度单色及拼混的比移值，对其在轧染中出现的色光波动进行分析，有利于染色质量的提高。     

A novel optical burst switching scheme—logical cascaded private subnet with start wavelength assignment policy

Many recent studies have convincingly demonstrated that network traffic exhibits a noticeable self-similar nature, which has a considerable impact on network performance, and most studies of optical burst switching (OBS) networks are under a fundamental assumption that full wavelength conversion is available throughout the network. In practice, however, economic and technical considerations are likely to dictate a more limited and sparse deployment of wavelength converters in the optical network. Therefore, we present a novel scheme for OBS networks, called logical cascaded private subnet (LCPN) with start wavelength assignment policy. We define the concept of canoe relative to cluster in self-similar traffic, and introduce a new device named payload segregator at the edge node as a gateway to the core node in OBS Networks. According to the changes in the edge node framework, we put forward the concept of cluster private subnet and canoe private subnet in the core node correspondingly. A new start wavelength assignment policy is proposed for the absence of (full) wavelength conversion capabilities in the core node of OBS Networks. The performance study indicates that, our new scheme is robust under self-similar traffic and wavelength continuity constraint.     

图像奇异值特征矢量缩放不变性分析及应用

图像奇异值特征矢量以其稳定性和它在转置、平移、旋转和镜像变换下具有的不变性,被认为是一种图像的代数特征,广泛应用于图像匹配和图像识别。通过矩阵运算,证明了奇异值特征矢量在图像做缩放变换时具有不变性,并将这种性质运用于图像匹配。实验结果表明这种不变性与奇异值特征矢量在图像做转置、平移、旋转和镜像变换时所具有的不变性一样,是奇异值特征矢量能够作为图像代数特征的一个重要依据。     

浮栅技术及其应用

介绍了浮栅技术的基本原理及应用情况。井对2种应用了浮栅技术的典型器件-浮栅MOS晶体管和神MOS晶体管做了详细介绍，分析了他们的基本结构和工作原理，以及建立浮栅MOS晶体管的等效模型，并说明了他们的应用情况及存在的不足。     

对湖南电信企业文化建设的思考

中国电信南北拆分之后，原有的企业文化并不完全适应新的电信企业，尤其在统一的中国电信的旗号下，湖南电信如何建设有湖湘文化地域特点的企业文化，使之成为湖南电信企业的“灵魂”，本文对此进行了有益的思考，并期待成为抛砖引玉之作。