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。     

An MPEG‐4 Compliant Interactive Multimedia Streaming Platform Using Overlay Networks

This paper presents a multimedia streaming platform for efficiently transmitting MPEG‐4 content over IP networks. The platform includes an MPEG‐4 compliant streaming server and client, supporting object‐based representation of multimedia scenes, interactivity, and advanced encoding profiles defined by the ISO standard. For scalability purposes, we employ an application‐layer multicast scheme for media transmission using overlay networks. The overlay network, governed by the central entity of the network distribution manager, is dynamically deployed according to a set of pre‐defined criteria. The overlay network supports both broadcast delivery and video‐on‐demand content. The multimedia streaming platform is standards‐compliant and utilizes widespread multimedia protocols such as MPEG‐4, real‐time transport protocol, real‐time transport control protocol, and real‐time streaming protocol. The design of the overlay network was architected with the goal of transparency to both the streaming server and the client. As a result, many commercial implementations that use industry‐standard protocols can be plugged into the architecture relatively painlessly and can enjoy the benefits of the platform.     

万家寨引黄工程北干线1号隧洞施工方案比选

文中针对引黄北干1号隧洞工程的施工方案，提出了常规钻爆法和TBM施工，并对这两种施工方案进行了比选，最终确定采用TBM施工方案。     

一种基于ECDSA的USB存储设备访问控制方案

文章针对使用USB存储设备造成的内部泄密问题,提出了一种USB存储设备访问控制方案,该方案对用户的身份认证基于安全强度很高的椭圆曲线数字签名算法,同时使用过滤器驱动程序实现了USB存储设备的读写控制,因而此方案具有较好的安全性、实用性和通用性。     

On the Feasibility of Growing Pb[(Zn1/3Nb2/3)0.91Ti0.09]O3 Single Crystals

Pb[(Zn_1/3Nb_2/3)_0.91Ti_0.09]O₃ (PZNT91/9) single crystals were grown by two methods: from solution using PbO as a self‐fluxing agent (SC method) and directly from the melt without fluxing (MC method). In both growth methods, an allomeric Pb[(Mg_1/3‐Nb_2/3)_0.69Ti_0.31]O₃ (PMNT69/31) single crystal was used as a seed. X‐ray diffraction patterns of ground crystals showed that phase‐pure perovskite PZNT91/9 single crystals were successfully fabricated by the above two methods. The composition of the crystals obtained by both the SC and MC methods was analyzed using X‐ray fluorescence, which confirmed that the crystal composition is close to the nominal value, although volatilization of PbO and segregation during crystal growth are inevitable. The MC PZNT91/9 crystals exhibit excellent piezoelectric properties, with the piezoelectric constant, d₃₃, in the range of 1800–2200 pC N^–1. This value is comparable to that of the SC crystals. However, the MC crystals show an abnormal dielectric behavior. In contrast with the SC crystals, in the MC crystals a much broader dielectric peak appears in the dielectric response curves, accompanied by a much lower peak temperature of around 105 °C. Furthermore, frequency dispersion is apparent over a much wider temperature range (even more apparent than in pure relaxors), where a large, i.e., about 70 °C, full width at half maximum (FWHM) for the dielectric peaks is observed in the dielectric response. It is speculated that such an unusual phenomenon correlates with defects, microinhomogeneities, and polar regions in the as‐grown MC crystals. The origins of this abnormality have not been interpreted in detail until now. However, optical observation of the domain structure confirms that both the SC and MC crystals possess complex structural states.     

非线性扩频序列的三项式特性

讨论了三类非线性扩频序列(GMW序列、No序列和Kasami序列)的三项式特性，利用这三类序列的迹表示，证明了GMW序列、No序列和Kasami序列均具有正则三项式对。     

Finite element analysis of advanced multilayer capacitors

We establish a systematic methodology to design and analyse electromagnetic components such as advanced multilayer ceramic capacitors (MLCCs) using the finite element (FE) method. We employ a coupled formulation to compute the interaction between the electric and magnetic fields. Unlike a linear distribution of current assumed in the circuit model, an accurate electrostatic solution to model the entire advanced MLCCs (4 × 4 × 27 = 432 cells) is presented. The FE solution is used to compute the lumped parameters for a range of frequencies. These lumped parameters are then used to compute the parasitic elements of the MLCCs. We introduce two algorithms to efficiently analyse the behaviour of a capacitor with changing frequency. The lower frequency (much below the self‐resonant frequency of the capacitor) algorithm separates the effect of the electric and magnetic fields and reduces the computational effort required to solve the FE problem, whereas, the high‐frequency algorithm couples the effect between the electric and the magnetic fields. We use these algorithms in conjunction with a new multiple scale technique to effectively determine the small values of R, L and C in MLCCs. The formulation, the implementation, and the numerical results demonstrate the efficacy of the present FE formulation and establish a systematic methodology to design and analyse advanced electromagnetic components. Copyright © 2003 John Wiley & Sons, Ltd.     

Mass Transfer in a Flat Gas/Liquid Interface using non‐Newtonian Media

Gas/liquid mass transfer has been investigated using a stirred vessel gas/liquid contactor using non‐Newtonian media and carbon dioxide as absorbent and gas phase, respectively. The volumetric mass transfer coefficients at different operational variables have been determined. Non‐Newtonian media (liquid phase) were prepared as aqueous solutions of sodium carboxymethyl cellulose salt. The influence of the rheological properties, polymer concentration, stirring rate, and gas flow rate on mass transfer was studied for these liquid phases. Kinematic viscosity and density experimental data were used to calculate the average molecular weight corresponding to the polymer employed. The Ostwald model has been used to fit the rheological behavior of aqueous solutions of the polymer employed as absorbent phase. Reasonably good agreement was found between the predictions of the proposed models and the experimental data of mass transfer coefficients.