煤炭企业成本项目构成及特殊业务核算

简要介绍了煤炭产品成本核算对象,从原煤的资源成本、生产成本、安全成本、环境治理和补偿成本、洗煤和配煤的加工成本以及转产发展成本等方面阐述了煤炭产品成本项目构成,分析了煤炭产品成本中特殊业务的核算处理,包括煤炭资源价款核算和维简费、安全费用等专项基金的核算。     

基于B／S的起重机投标报价系统的分析研究

随着制造型企业产品竞争的加剧，信息技术在企业管理中的综合运用刻不容缓。在起重机产品投标中，快速、准确的核算投标价格和产品成本，将提升企业的竞争力，同时也决定着企业的生存。本文用ASP．net作为前台开发语言，SQL Server2005作为后台数据库，对起重机投标报价系统进行了分析与设计。     

中小服务加工型企业生产成本管理系统

基于中小服务加工型企业生产成本管理的功能需求,通过分析业务流程,从数据库设计入手,提出了一种企业生产成本管理系统的开发方案.该系统除了具备制定生产计划、跟踪生产过程等生产管理功能外,更重要的是嵌入了对生产成本预测、核算、分析等成本管理功能,实现了企业对生产成本更准确地了解和掌握,辅助企业更好地控制产品成本,从而达到提高企业的经济效益的目的.     

棉纺织企业财务信息管理系统

本文介绍的财务信息管理系统适用于棉纺织企业。通过对企业货币的收支、原材料供应、产品成本、销售、 工资、固定资产核算等产、供、销过程中发生的财务数据进行采集、归纳、核算处理，以求得各项经营成果及其它方面的 综合性数据，为企业管理人员迅速、准确的提供有关信息。     

SAP财务系统支持特色应用河南油田提升财务管理水平

通过SAP财务系统在河南油田的应用实践,分析论述了该系统与公司原财务核算系统的差异、对传统财务核算的关键变革点;总结了系统对企业提升的总体体现:集成化、实时化、规范化、扁平化、开放性等。     

立窑水泥生产控制网络管理系统—CCNMS的研制与应用

阐述了一个在立窑水泥企业实现网络式管理控制系统的研制与应用。该系统实现了生产信息和计划管理信息的共享，大大缩短了生产信息的反馈周期，加强了企业生产调控手段，提高了管理水平，对降低产品成本，提高生产率都有显著效率。     

洛阳石化装置运行实时监控系统的研究与实现

对装置平稳率和运行成本实时监控与核算,是生产企业降本增效、提高经济效益的一个有效途径。但随着信息技术的发展,信息化几乎覆盖了石油工业生产经营和管理的各个环节,由此产生的海量数据使得手工核算效率极低。通过软件信息技术对装置平稳率和运行成本实时监控与核算成为企业降本增效、提高效益的一种新的手段。本文通过对洛阳石化企业的生产管理现状进行调研,充分利用企业现有的RTDB、LIMS等信息系统资源的基础上,提出了装置运行实时监控系统,并论述了系统的功能和设计思路。最后,对该系统的应用现状和前景进行了展望。     

机械制造业产品成本核算算法

本文讨论了典型的机械制造业产品成本核算中产品同零件、部件的关系,用树对这种关系作了刻划,给出了相应的成本核算算法。     

航运业未完航次利润核算平台的设计与实现

根据新会计准则和报表披露要求,远洋运输企业需要根据合同进度采用完工百分比核算法对未完航次的收入和成本费用进行核算。本文通过企业的实际应用简要介绍了一种基于SAP(思爱普)系统的未完航次利润核算平台的设计思路和实现方法。通过ABAP(高级商务应用编程)的结构设计上载报文、匹配运营方式和算法变量并利用内表进行系数计算和凭证推导,最后自动完成平行记账,使财务会计和管理会计能同时体现未完航次的当期利润,从而满足了不同航运公司的核算需求和新局势的发展要求,解决了航运企业的实际问题。     

ERP系统在实际成本核算中的应用

ERP系统在实际成本核算中的应用,为企业降低成本,增收节支,提高经济效益,在激烈的市场竞争中立于不败奠定了坚实的基础。     

Only connect: teaching, technology and telesis

Abstract This paper describes an approach to the design of interactive multimedia materials being developed in a European Community project. The developmental process is seen as a dialogue between technologists and teachers. This dialogue is often problematic because of the differences in training, experience and culture between them. Conditions needed for fruitful dialogue are described and the generic model for learning design used in the project is explained.     

European Community policy and the market

Abstract This paper starts with some reflections on the policy considerations and priorities which are shaping European Commission (EC) research programmes. Then it attempts to position the current projects which seek to capitalise on information and communications technologies for learning in relation to these priorities and the apparent realities of the marketplace. It concludes that while there are grounds to be optimistic about the contribution EC programmes can make to the efficiency and standard of education and training, they are still too technology driven.     

一种自适应子融合集成多分类器方法

融合集成方法已经广泛应用在模式识别领域,然而一些基分类器实时性能稳定性较差,导致多分类器融合性能差,针对上述问题本文提出了一种新的基于多分类器的子融合集成分类器系统。该方法考虑在度量层融合层次之上通过对各类基多分类器进行动态选择,票数最多的类别作为融合系统中对特征向量识别的类别,构成一种新的自适应子融合集成分类器方法。实验表明,该方法比传统的分类器以及分类融合方法识别准确率明显更高,具有更好的鲁棒性。     

Avoiding semantic and temporal gaps in developing software intensive systems

Development of software intensive systems (systems) in practice involves a series of self-contained phases for the lifecycle of a system. Semantic and temporal gaps, which occur among phases and among developer disciplines within and across phases, hinder the ongoing development of a system because of the interdependencies among phases and among disciplines. Such gaps are magnified among systems that are developed at different times by different development teams, which may limit reuse of artifacts of systems development and interoperability among the systems. This article discusses such gaps and a systems development process for avoiding them.     

Designing economic np control charts: A programmed simulation approach

This paper presents control charts models and the necessary simulation software for the location of economic values of the control parameters. The simulation program is written in FORTRAN, requires only 10K of main storage, and can run on most mini and micro computers. Two models are presented - one describes the process when it is operating at full capacity and the other when the process is operating under capacity. The models allow the product quality to deteriorate to a further level before an existing out-of-control state is detected, and they can also be used in situations where no prior knowledge exists of the out-of-control causes and the resulting proportion defectives.     

The development of robot art

Going through a few examples of robot artists who are recognized worldwide, we try to analyze the deepest meaning of what is called “robot art” and the related art field definition. We also try to highlight its well-marked borders, such as kinetic sculptures, kinetic art, cyber art, and cyberpunk. A brief excursion into the importance of the context, the message, and its semiotics is also provided, case by case, together with a few hints on the history of this discipline in the light of an artistic perspective. Therefore, the aim of this article is to try to summarize the main characteristics that might classify robot art as a unique and innovative discipline, and to track down some of the principles by which a robotic artifact can or cannot be considered an art piece in terms of social, cultural, and strictly artistic interest. This work was presented in part at the 13th International Symposium on Artificial Life and Robotics, Oita, Japan, January 31–February 2, 2008     

Explanation and prediction: an architecture for default and abductive reasoning

Although there are many arguments that logic is an appropriate tool for artificial intelligence, there has been a perceived problem with the monotonicity of classical logic. This paper elaborates on the idea that reasoning should be viewed as theory formation where logic tells us the consequences of our assumptions. The two activities of predicting what is expected to be true and explaining observations are considered in a simple theory formation framework. Properties of each activity are discussed, along with a number of proposals as to what should be predicted or accepted as reasonable explanations. An architecture is proposed to combine explanation and prediction into one coherent framework. Algorithms used to implement the system as well as examples from a running implementation are given.     

Three Process Perspectives: Organizations, Teams, and People

This paper provides the author's personal views and perspectives on software process improvement. Starting with his first work on technology assessment in IBM over 20 years ago, Watts Humphrey describes the process improvement work he has been directly involved in. This includes the development of the early process assessment methods, the original design of the CMM, and the introduction of the Personal Software Process (PSP)^SM and Team Software Process (TSP){^SM}. In addition to describing the original motivation for this work, the author also reviews many of the problems he and his associates encountered and why they solved them the way they did. He also comments on the outstanding issues and likely directions for future work. Finally, this work has built on the experiences and contributions of many people. Mr. Humphrey only describes work that he was personally involved in and he names many of the key contributors. However, so many people have been involved in this work that a full list of the important participants would be impractical.     

基于复小波噪声方差显著修正的SAR图像去噪

提出了一种基于复小波域统计建模与噪声方差估计显著性修正相结合的合成孔径雷达(Synthetic Aperture Radar,SAR)图像斑点噪声滤波方法。该方法首先通过对数变换将乘性噪声模型转化为加性噪声模型,然后对变换后的图像进行双树复小波变换(Dualtree Complex Wavelet Transform,DCWT),并对复数小波系数的统计分布进行建模。在此先验分布的基础上,通过运用贝叶斯估计方法从含噪系数中恢复原始系数,达到滤除噪声的目的。实验结果表明该方法在去除噪声的同时保留了图像的细节信息,取得了很好的降噪效果。     

How do children do mathematics with LOGO?

Abstract  This paper considers some results of a study designed to investigate the kinds of mathematical activity undertaken by children (aged between 8 and 11) as they learned to program in LOGO. A model of learning modes is proposed, which attempts to describe the ways in which children used and acquired understanding of the programming/mathematical concepts involved. The remainder of the paper is concerned with discussing the validity and limitations of the model, and its implications for further research and curriculum development.