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。     

炼油厂废水的最小化

石油炼厂作为用水大户，在水资源逐渐短缺、环境污染日益严重的情况下，实施废水最小化改造具有重要的现实意义。笔者以石油炼厂整个水分配系统年度费用最小为目标函数，提出采用回用、再生回用和再生循环3种措施减少新鲜水用量和废水排放量。利用超结构建模求解所得优化的水分配系统不但要满足各用水过程的需求，而且使排放的废水达标。给出的实例证明，所提出的方法更全面地考虑了废水最小化的机会，且所得结果可行、有效。     

包含热模型的大功率MOSFET新型电路模型

功率转换器的功率密度越来越高，发热问题越来越严重，这种功率转换器的设计对现代大功率半导体技术提出了新的挑战；因而，热问题的优化设计和核实变得比大功率器件的电模型更加重要，本文提出一种新的PSPICE模型，可以利用它计算MOSFET芯片在瞬变过程中的温度。其中的热阻可以从制造商提供的产品使用说明书得到。本文介绍的模型提供发热和电气参数之间的动态关系。它建立了与许可的热环境的关系，例如，栅极驱动电路、负载、以及散热器的分析与优化设计。利用这个模型可以改善散热器的设计。由于决定功率损耗的参数是分布在一定范围内，受生产制造的影响很大，因而散热器的设计往往由于无法预先知道功率损耗而无法进行。     

Location and calculation-free node-scheduling schemes in large wireless sensor networks

In wireless sensor networks that consist of a large number of low-power, short-lived, unreliable sensors, one of the main design challenges is to obtain long system lifetime without sacrificing system original performance (sensing coverage and sensing reliability). To solve this problem, one of the potential approaches is to identify redundant nodes at the sensing interface and then assign them an off-duty operation mode that has lower energy consumption than the normal on-duty mode. In our previous work [J. Wireless Commun. Mobile Comput. 3 (2003) 271; Processing of ACM Wireless Sensor Network and Application Workshop 2002, September 2002], we proposed a node-scheduling scheme, which can provide a 100% sensing coverage preservation capability. This, however, requires each node to be aware of its own and its neighbors’ location information. Also, in that scheme, each node has to do accurate geometrical calculation to determine whether to take an off-duty status. In this paper, we propose and study several alternative node-scheduling schemes, which cannot completely preserve the original system coverage, but are nonetheless light-weighted and flexible compared with the previous one. Our simulation results compare these schemes with the previous one and demonstrate their effectiveness.     

A QoS index for IP services to effectively support usage-based charging

The goal of this letter is to present a model to compute a quality-of-service (QoS) index to characterize IP services. Then, we show how such a score may be used in a clear and flexible way for defining advanced usage-based tariff criteria to charge QoS guaranteed network services to address the dynamics of the expected future telecommunications scenario.     

低掺杂浓度Nd:YVO4激光器的输出特性研究

在对Nd:YVO_4晶体的掺杂浓度和晶体长度对激光器性能的影响进行了分析后,报道了利用掺杂浓度为0.3at％,通光长度为10mm的Nd:YVO_4晶体作为增益介质,带光纤耦合的激光二极管端面抽运的Nd:YVO_4激光器。在抽运功率为27.365W时,获得了14.85W的TEM_(00)模输出,光一光转换效率为60.49％,斜效率达64.5％。     

钕铁硼在低音扬声器磁路中的应用

介绍适用于低音扬声器的两种不同充磁方向磁体联合应用磁路。讨论了联合应用磁路所用钕铁硼磁体的压制成型、磁性能检验、装配和充磁。     

The novel inotropic agent CGP 48506 alters force primarily by Ca(2+)-independent mechanisms in porcine skinned trabeculae

OBJECTIVES: The aim was to determine whether, and by what mechanism(s), a novel inotropic agent 5-methyl-6-phenyl-1,3,5,6-tetrahydro-3, 6-methano-1,5-benzodiazocine-2,4-dione (BA 41899) and its enantiomers directly alter the Ca2+ sensitivity of cardiac myofilaments. METHODS: Porcine ventricular trabeculae were permeabilised with Triton X-100. The relationship between force and pCa (-log[Ca2+]) was determined in the presence and absence of ATP. Troponin I was extracted, using vanadate, to produce unregulated maximally activated myofilaments. Force and actomyosin ATPase activity were measured simultaneously to determine tension cost (ATPase activity/tension). The effects of the (+) enantiomer (CGP 48506) on the twitch of intact muscle were demonstrated using rat papillary muscle. RESULTS: 100 microM BA 41899 had a pronounced Ca2+ sensitising effect on force production by porcine skinned cardiac fibres, increasing the pCa required for 50% maximal activation by 0.64 units, while suppressing maximum force by 18.3%. Resting tension was unaffected. These actions were primarily caused by CGP 48506 and were concentration dependent. At concentrations less than 100 microM, CGP 48506 also increased twitch amplitude in intact papillary muscles with no effect on resting tension, whereas 100 microM CGP 48506 increased resting force due to a slowing of relaxation. 100 microM CGP 48506 potentiated Ca(2+)-independent rigor tension in skinned trabeculae, indicating a Ca2+ sensitising mechanism unrelated to Ca2+ binding to troponin C. Tension cost was unaffected by 100 microM CGP 48506 over the entire range of activating Ca2+ concentrations. Suppression of maximum force by CGP 48506 was independent of both Ca2+ concentration and the regulatory troponin complex. CONCLUSIONS: Both the increase in Ca2+ sensitivity during submaximal activation and the depression of maximum force which are induced by CGP 48506 in skinned trabeculae occur at least partly through Ca(2+)-independent mechanisms.     

Morphological variations of the human gastric mucosa after omeprazole treatment: a scanning electron microscopic study

The effects of antiepileptic drugs on cognitive function in 48 healthy volunteers were assessed using event-related potentials (ERP) and the Attention Index included in the Wechsler Memory Scale, revised edition (WMS-R). The study was conducted over 1 week, using a double-blind design. Four drugs, carbamazepine (CBZ), phenytoin (PHT), valproate (VPA) and zonisamide (ZNS) were tested. Using an auditory oddball task, ERP measurements were made under two conditions with different tone intensities: Condition 1 used 70 db SPL; and Condition 2 used 30 db SPL. Results showed that CBZ prolonged target N1 and P3 latencies in Condition 1, and reduced frequent N1 amplitude in Condition 2, which suggests that CBZ may cause a change in sensory memory and prolong stimulus evaluation time. It is suggested that under a low stimulus intensity level, the sensory function itself was affected. Phenytoin was found to prolong target N1 latency in Condition 2, which also indicates a change in the sensory memory function. However, VPA did not significantly affect ERP components, except for the shortened frequent N1 latency, which could not be explained due to the limited information. It was found that ZNS augmented P3 amplitude in Condition 2, and reduced scores on the Attention Index. It is suggested that the augmentation of P3 amplitude was caused by the reduction of processing negativity as a result of the detrimental effect of ZNS on subjects' attention. However, the apparent difference between the ERP and behavioral indices suggests that caution should be exercised in assessing the results obtained only from ERP measurements.