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。     

Sensitizing Mechanism and Adsorption Properties of Dye—Sensitized TiO2 Thin Films

The dye-sensitized TiO2 complex films were prepared by the dye coat onto TiO2 surfaces,and the sensitizing mechanism and adsorption properties of the dye-sensitized TiO2 complex films were inverstigated.The influence of the application conditions of dye adsorbed on TiO2 films on the amount of dye adsorption was discussed.Experimental results show that the concentration,the temperature of dye solutions and the dipping time of TiO2 films in the dye solutions have a significant influence on the amount of dye adsorption.Cell test indicates that the conversion efficiency of light to electricity increases with the amount of dye adsorption.     

激光结晶a-Si:H SOI离子注入和快速退火

本文对激光结晶a-Si∶H SOI结构砷注入和快速退火行为作了研究.a-Si∶H激光结晶有Lp-LCR,OD,FCR-2,FCR-1四个结晶区.用剖面电镜观察了结晶区的结构.扩展电阻测量表明Lp-LCR区中有两种扩散机制,即杂质在晶粒体内扩散和沿缺陷扩散.OD区中有三种扩散形式,除有上述两种以外,还有沿缺陷的扩散.首次比较了沿晶界和缺陷的扩散速度.     

论国有企业激励机制和约束机制的设计

本文通过对建立国有企业激励机制和约束机制的过程中存在的问题进行分析，找出其产生的原因，并尝试提出国有企业激励和约束机制设计思路与对策。     

稀土混合物水溶液中囊泡的形成

依据柠檬酸的螯合作用和乙二醇的空间位阻效应，获得了稀土混合物囊泡。并利用ＩＣＰ、ＴＥＭ、ＦＳ等仪器对囊泡的性能进行了研究，最后对囊泡的形成机理进行了讨论。     

金属－橡胶硫化粘接过程中分子取向行为的间接证据

对金属－橡胶热硫化粘接复合体的剥离行为进行了研究，同一粘接试样的双向１８０°剥离试验显示出了巨大的差异。本文分析了弹性材料在硫化过程中的分子行为，并提出了相应的新假设，认为这是由于金属－橡胶在硫化粘接过程中分子取向交联行为所致。这种双向１８０°剥离破坏现象可被看作是金属－橡胶硫化粘接过程中分子取向行为的间接证据。     

Mach网络服务器的设计

Ｍａｃｈ网络服务器把本地ＩＰＣ机制透明地扩充到网络环境，为分布式应用提供支持。本文介绍了Ｍａｃｈ网络服务器的功能，内部组织结构及网络通讯的基本过程。     

钨系延期药预点火反应机理研究

通过程控升温模拟点火条件，根据ＤＳＣ图谱分析，找出主要反应区的温度范围。研究结果表明，钨系延期药预点火反应是一个真正的固－固反应。     

精轧油膜轴承密封失效机理的初步分析

对油膜轴承密封出现的进水、漏油现象作了大量的调查、测量和统计分析，找出了产生质量事故的根本原因，提出了解决措施。     

How to Control Robots Interacting with Dynamic Environment

The goal of this paper is to shed light on the control problem of constrained robot motion from the aspect of the dynamical nature of the environment with which the robot is in contact. Therefore, the criticism of traditional hybrid control which allows position/force feedback loops to split into independent control with respect to position and force, is not the main point we want to make. Reference to the papers written by the founders of hybrid control and their numerous followers served only to better understand the reason and motivation for suggesting a different approach to control of robots interacting with environment.The paper has a predominantly review character, based on recently published work. It also contains some new, unpublished results in the framework of the unified approach to the position/force control of robots, proposed by the present author and his co-workers. By pointing to the possibility of introducing an environment dynamics in the contact tasks of the machining type, the author emphasizes that the proposed dynamically interactive control can be applied to a completely different class of tasks, in which a contact is made between the system (constructions or structure) and very specific kinds of dynamic environments.