会计政策选择的效率性分析

会计政策选择类型在理论上大体可分为机会主义型和效率(或有效契约)型。会计政策选择具有效率性,但也为经理人员的机会主义行为打开了大门。在我国,由于企业缺乏一系列有效的激励约束机制,会计政策选择的机会主义仍然严重。为此,必须建立适合我国企业有效的激励约束机制。     

Cu—Zn—Al系合金热弹性马氏体相变的热滞

本文通过热处理工艺及添加第四组元研究了Cu－Zn－Al系记忆合金的相变热滞。结果表明，淬火冷却速度影响合金的相变热滞大小，随着母相时效时间的延长，马氏体相变热滞变大．Mn元素的加入可以减小CU－Zn－Al合金相变热滞．     

通用串行总线(USB)数据传输模型

USB作为一种数据传输接口，了解它的通信传输机制是正确利用USB利用数据传输的基础，分层次结构对USB数据传输模型加以分析，可以使读者建立起USB体系结构、通信模型和总线事务的框架和概念，并最终对USB传输工作流程有一个清晰的认识。     

槽孔式水力驱动控制棒槽孔阻力系数实验研究

对槽孔式水力驱动控制棒槽对孔阻力系数进行了大量实验研究，获得了槽孔式水力驱动控制棒槽对孔阻力系数和其随槽对孔位移的变化规律，分析了槽对孔阻力系数与控制棒槽对孔结构参数之间的关系。结果表明：随槽对孔位移的增加，槽对孔阻力系数从某一较大的定值迅速降低到某一较小的定值，然后再迅速反回到初始的定值，形成一个对称的宽幅波谷；槽高使阻力系数曲线波谷幅宽发生变化，也使完全不重合段的阻力系数发生变化；随内套孔径的增大，阻力系数有所降低，其对阻力系数的影响也进一步减弱。孔径增大到一定程度，阻力系数基本不受孔径参数的影响。     

The crystal structure of an Fe-superoxide dismutase from the hyperthermophile Aquifex pyrophilus at 1.9 A resolution: structural basis for thermostability

The incidence of stress fractures is increasing among competitive and recreational athletes as well as among children and the elderly. By understanding the continuum of bone's response to stress and maintaining an appropriate index of suspicion, the health care provider can diagnose these injuries appropriately. An accurate history and examination is essential and will differentiate stress fractures from other stress reactions. The more common stress fractures are discussed.     

Self-aligned offset gated poly-Si TFTs with a floating sub-gate

We have fabricated a self-aligned offset-gated poly-Si thin film transistor (TFT) by employing a novel photoresist reflow process. The gate structure of the new device is consisted of two unique patterns: A main-gate and a sub-gate. The new fabrication method extends the gate-oxide over the offset region. With the assistance of the sub-gate and reflowed photoresist a self-aligned offset region is successfully obtained due to the offset oxide acting as an implantation mask. The poly-Si TFT with symmetrical offsets is easily fabricated and the new method does not require any additional offset mask step. Compared with the misaligned offset gated poly-Si TFTs, excellent symmetric electrical characteristics are obtained     

Strain analysis of moving objects using a Fourier transform grid method

There is no good method to measure the shape and the strain distributions of a structure changing with time. We have previously proposed the Fourier transform grid method (FTGM) to measure the three-dimensional shape and surface strain distributions of stationary objects by analysing the two-dimensional grating images recorded with two cameras. In the stereoscopic method, it is very important to determine the accurate geometric parameters of the camera system. In this paper, the positions and the directions of cameras are accurately determined using the FTGM applied to images of a reference object on which a two-dimensional grating is drawn. Applications for analysing shape and strain distributions of vibrating rubber plates and a moving human skin are shown.     

浅谈程序设计中一题多解的教学方法

中等职业学校一般开设VB、VC及数据库等涉及程序设计的计算机课程。本文拟就程序设计中一题多解的教学方法进行探讨。     

Kinetics of Folacin Destruction in Swiss Chard During Storage

The folacin activities in fresh Swiss chard leaves stored in open air at 4, 21, 35 and 40°C were determined by a microbiological assay using Lactobacillus casei. At 21°C the leaves were also stored in plastic bags and under moist conditions. Folacin was most stable when the vegetable was stored in plastic bags, followed by the moist condition, and least stable in open air at 21°C. The degradation of folacin in Swiss chard under all conditions followed firstorder kinetics. The temperature dependent folate degradation conformed to the Arrhenius equation and the activation energy was 24 kcal/mole.