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。     

Examining a dimensional representation of depression and anxiety disorders' comorbidity in psychiatric outpatients with item response modeling.

The current study replicated, in a sample of 2,300 outpatients seeking psychiatric treatment, a previous study (R. F. Krueger & M. S. Finger, 2001) that implemented an item response theory approach for modeling the comorbidity of common mood and anxiety disorders as indicators along the continuum of a shared latent factor (internalizing). The 5 disorders examined were major depressive disorder, social phobia, panic disorder/agoraphobia, specific phobia, and generalized anxiety disorder. The findings were consistent with the prior research. First, a confirmatory factor analysis yielded sufficient evidence for a nonspecific factor underlying the 5 diagnostic indicators. Second, a 2-parameter logistic item response model showed that the diagnoses were represented in the upper half of the internalizing continuum, and each was a strongly discriminating indicator of the factor. Third, the internalizing factor was significantly associated with 3 indexes of social burden: poorer social functioning, time missed from work, and lifetime hospitalizations. Rather than the categorical system of presumably discrete disorders presented in DSM-IV, these 5 mood and anxiety disorders may be alternatively viewed as higher end indicators of a common factor associated with social cost. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

Effects of situational demand upon social enjoyment and preference in schizotypy.

The socioemotional functioning of schizophrenic and schizotypic individuals is marked by withdrawal, poor organization, and limited emotional displays. Such behavioral tendencies and lack of social enjoyment in schizotypy could be linked to the relative situational demands or role ambiguity inherent in specific social activities. To determine whether high-schizotypy individuals prefer more clearly role-defined social activities (e.g., visiting relatives) to more ambiguous, novel situations (e.g., going alone to a party), the authors gathered reports from 52 high-schizotypy and 60 low-schizotypy individuals on their enjoyment and frequency of engaging in social situations varying in relative situational demand. Parallel reports were obtained from knowledgeable others. Group × Situational Demand interactions revealed the hypothesized pattern of reduced frequency and enjoyment ratings for ambiguous or novel situations by the high-schizotypy participants in both self and others' reports. Groups were more comparable in their reported frequency and enjoyment of less ambiguous situations. Results suggest the importance of situational demands in the socioemotional experience and behavioral withdrawal in schizotypy. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

Viscoelastic State for the Solutions of Spherically Symmetric Viscoelasticity Problems

The solutions of the spherically symmetric, linear, isothermal, and transient viscoelasticity problems via reciprocity theorem have been investigated for a specific material. The integral form of stress–strain relations has been used. The Laplace transform of a viscoelastic state, which is necessary for the integral equation arising as a result of reciprocity theorem, has been derived. This integral equation has been solved by Laplace transform. A sample problem has been solved to test the presented formulation. A numerical application of the analytic solution of this problem has been given.     

Structural Response of Nuclear Containment Shield Buildings with Construction Openings

Steam generator replacement at nuclear power plants requires large construction openings in nuclear containment structures. This study examines the effects of such openings placed in a 61?cm (2?ft) thick dome of a shield building. The dome is cast in two layers, and the limiting cases of the two layers acting as one and the lower layer carrying the entire load are considered. Without openings, the stresses due to dead load in the structure are very low when compared to the material strength. With openings, the loads are easily redistributed around the opening, and the maximum stresses for the conservative case are between three and four and one-half times larger than in the original structure with no openings. The extent of the affected area around the holes is relatively small. Smooth corners in the openings are necessary to avoid high local stress concentrations.     

世界各国(或地区)推进RFID的策略

介绍了一些国家和地区发展RFID的政策和推进措施，总结了各国发展RFID的共性。     

舰载火箭武器系统随机响应分析

利用随机振动复模态分析，提出了一种求解时变线性系统，在确定性激励与随机激励共同作用下非平稳随机响应的计算方法，并以舰载火箭武器系统为研究对象，用该法探讨了海浪对舰面火箭发射初始扰动和系统振动特性的影响。     

Indoor Air Quality: Exploring Policy Options to Reduce Human Exposures

Deciding between the different policy approaches available for reducing human exposures to indoor pollutants is an exceptionally complex task. These options can range from waiting until more definitive information is available to enacting regulatory standards, with many variations in between. This paper presents some of the factors policy-makers must consider in establishing indoor air quality policies, and the role researchers should play in ensuring that indoor air policies are based on the best available scientific information.     

单层球面网壳地震反应特征分析

考虑不同矢跨比、荷载、跨度和支座刚度等多种因素的影响,对单层球面网壳在地震作用下的反应进行了较全面的研究,给出了其随各参数变化的规律,得出了在单层球面网壳抗震设计中起控制作用的是水平地震作用而不是竖向地震作用等有益的结论.此外本文还给出了由于阻尼比不同而需对引用现行抗震规范反应谱分析的网壳地震作用进行修正的建议.     

筒体结构连续化模型的弹性动力时程分析

本文用连续化模型对高层筒体结构在地震作用下的动力时程反应进行分析．