新会计准则对会计准则质量的影响

年初,国家财政部发布了新的会计准则,这是中国会计准则建设史上的重大事件。新会计准则体现出会计准则质量的几个重要标准,提高了中国会计准则的质量。同时,分析新会计准则质量方面仍存在的一些不足。     

个性化公开密钥系统的设计

论文提出利用用户提供的个性化信息来随机产生关联大素数,保证了素数选取的随机化、个性化,提高了RSA算法的安全性。     

结合RDF实现对XML文档的RBAC

文章提出了一种面向XML文档的基于XMLschema并结合RDF的访问控制模型,它实现了对XML文档的细粒度的安全访问控制,同时提供了对XML文档中associationsecurityobject的安全访问控制。     

Laterally coupled buried heterostructure high-Q ring resonators

All-buried InP-InGaAsP ring resonators laterally coupled to bus waveguides are demonstrated. The buried configurations offer a lower built-in refractive index step along the resonator periphery, which affords enhanced optical coupling coefficients between the waveguides and reduced scattering losses caused by the resonator sidewall imperfections. Very low optical intensity attenuations of 0.4 cm/sup -1/ and coupling-limited quality factors of greater than 10/sup 5/ are observed from 200-/spl mu/m-radii ring resonators. The measured spectral linewidth is as narrow as 0.0145 nm.     

Iterative detection/decoding for two-track partial response channels

In this letter, we investigate the iterative detection/decoding algorithms for two-track partial response channels. We first describe the iterative algorithm as an iterative message-passing/processing algorithm over a high-level normal graph and then propose two trellis-based detection algorithms. The natural one is based on a joint trellis, which can be implemented for low-order channels. For moderate-order channels, we propose a separated detection, which is based on two single-track trellises. Compared with the joint detection, the separated detection is simpler in most cases. Simulation results show that, for two-track EPR4 channels with minor intertrack interferences, the separated detection causes only marginal degradation in performance.     

Wavelength and Waveband Assignment for Ring Networks Based on Parallel Multi‐granularity Hierarchical OADMs

In this paper we study the optimization issues of ring networks employing novel parallel multi‐granularity hierarchical optical add‐drop multiplexers (OADMs). In particular, we attempt to minimize the number of control elements for the off‐line case. We present an integer linear programming formulation to obtain the lower bound in optimization, and propose an efficient heuristic algorithm called global bandwidth resource assignment that is suitable for the design of large‐scale OADM networks.     

Fatigue crack growth in SiC particulates reinforced Al matrix graded composite

The SiC/Al graded composite was fabricated by powder metallurgy processing and its fatigue crack growth behavior was studied. The volume percentage of SiC particulates was distributed from 5 to 30% layer by layer on the cross section. Since the aluminium was dissolved together, there was no evident interface between the two layers with different volume fraction of SiC particulates. Fatigue crack growth was in direction of from 5 to 30% SiC layers under sinusoidal wave-form. The retardation of fatigue crack growth was found when crack propagated from low volume fraction of SiC to high volume fraction of SiC. The crack deflection and branching between two layers were observed, which decreased crack growth rates. In view of crack tip driving force, the plasticity mismatch between the layers shielded crack tip driving force, i.e. decreased the effective J-integral at the tip of the crack as the plastic zone of the crack tip spread from the weaker material into the stronger material.     

基于MPEG-2文件的合并

介绍了具有相同音频、视频编码方式的MPEG - 2节目流如何合并成一个节目流。合并后的文件播放流畅并且时间显示正确 ,它包括PATPMT表的重写 ,系统头部分相关字段的更改 ,PCR值的修改 ,解码时间标签 (DTS)和显示时间标签 (PTS)的重新确定 ,传送速率的修改以及添加相应的空包     

基于手写笔的多功能电子白板系统的实现

该文针对当前电子白板系统对个性化支持的不足,引入手写笔作为输入设备,充分利用其功能参数,设计开发了具有模拟毛笔、钢笔、铅笔等真实笔特征的多笔型功能的电子白板系统。     

涤纶工业丝环吹风改造的设计计算

应用PET纤维的冷却成形理论 ,结合空气调节的相关知识 ,提出了环吹风的设计计算方法 ,对涤纶工业丝环吹风进行了设计改造 ,满足了纺丝工艺要求