浅议固定资产减值准备与累计折旧的关系

玻璃行业的固定资产一般数额较大,使用寿命较长。根据会计“持续经营”这一假设,固定资产不需要在短期内变现,是以历史成本为计价基础的。一般情况下其帐面价值不考虑市价变动影响。事实     

Hf-doped and NH/sub 3/-nitrided high-K gate dielectric thin film with least drain current degradation and flatband voltage shift

A novel technique to form high-K dielectric of HfSiON by doping base oxide with Hf and nitridation with NH/sub 3/, sequentially, is proposed. The HfSiON gate dielectric demonstrates excellent device performances such as only 10% degradation of saturation drain current and almost 45 times of magnitude reduction in gate leakage compared with conventional SiO/sub 2/ gate at the approximately same equivalent oxide thickness. Additionally, negligible flatband voltage shift is achieved with this technique. Time-dependent dielectric breakdown tests indicate that the lifetime of HfSiON is longer than 10 years at V/sub dd/=2 V.     

Improvement of AlGaInP light emitting diode by sulfide passivation

The brightness of AlGaInP light emitting diodes (LEDs) has been raised by a factor of 1.12 at 20 mA by sulfide passivation. Meanwhile, the sulfide also can decrease leakage current of AlGaInP LEDs at -2 V to nearly one thousandth of that in the as-fabricated device. The possible causes for the brightness increase of AlGaInP LEDs after sulfide treatment including surface roughness, reduction of Fresnel loss, and effective injection of carriers were demonstrated.     

Ripple: a wireless token-passing protocol for multi-hop wireless mesh networks

This work presents a wireless token-passing protocol, named Ripple, for wireless mesh networks (WMNs). In contrast to existing random-access approaches, Ripple uses a decentralized controlled-access approach to protect nodes from unintentional packet collisions and maximize the spatial reuse. The performance of Ripple under an error-free wireless channel was investigated and the accuracy of the analysis was verified by simulation. Simulation results also indicated that Ripple achieved throughput, stability, and QoS enhancement than that of 802.11 DCF under a highly loaded situation.     

一种制氢预转化催化剂还原的新方法

对上海高桥分公司2×10~4m~3/h(标准状态)制氢装置原设计的预转化催化剂还原流程进行了改进。先跳开预转化反应器,利用转化炉制取氢气,再用自产的高纯氢气代替重整氢,对预转化催化剂进行单独升温还原,避免了催化剂在还原初期因发生甲烷化反应而超温失活的问题,使催化剂具有更好的活性和稳定性。     

加入WTO后对中国会计业的影响

中国政府已于2001年12月正式加入做为当代世界规范和经济贸易关系最具权威的国际性组织WTO.加入WTO,对中国来说既是机遇,同时又是挑战,它的影响是全面的、全方位的.而对于中国会计业的影响也是深刻的,中国经济、中国企业要走向世界,中国的会计业也必须直面世界,按国际惯例行事,因此,深刻研究和分析加入WTO后对中国会计业的冲击、挑战以制定相应的政策、方针、准则就显得非常的迫切.     

异步DS-CDMA系统中基于矩阵点除算法的DOA估计

针对异步DS-CDMA系统中的多用户环境,本文提出了一种低复杂度的DOA估计算法——矩阵点除算法。该算法通过对感兴趣信息的逐次分离,实现了DOA的逐路径估计。算法具有两方面显著优势:(1)克服了传统的DOA估计算法在路径总数大于天线阵元数时不能工作这一缺陷:(2)避免了计算复杂的特征值分解运算,大大降低了算法复杂度。仿真实验验证了算法的有效性。     

微球聚焦测井仪小极板的理论及实验研究

本文对微球聚焦测井仪小极板进行研究，利用有限元法计算了小极板的均质及非均质Ｋ值，并与实验结果进行了比较，结果表明理论值怀实验值吻合较好，说明了理论计算的正确性，给出了对应于小极板的泥饼校正图版及屏流比曲线，对小极板的推广应用有实用价值。     

小块气藏早期动态特征综合评价

应用试井方法，提出一套比较切合实际的小块气藏动态特征综合评价方法，推导出水驱气藏水侵量的计算公式，编制了天然气高压物性参数计算和气藏稳产年限预测等程序软件。