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。     

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。     

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.     

A Primal-dual Steepest-edge Method for Even-flow Harvest Scheduling Problems

The even-flow harvest scheduling problem arises when the forestry agency has evolved into a rigid non-declining even-flow policy. In this paper, we investigate model formulation and solution strategies for the even-flow harvest scheduling problem. A multiple-objective linear programming problem is formulated for even-flow harvest scheduling problems with multiple-site classes and multiple periods. The aim of this problem is to simultaneously maximize a desired harvest-volume per hectare for each period of planning horizon and the total economic return. A block diagonal constraint structure, with many sets of network sub-problems and a set of coupling constraints, is identified in this linear programming problem. A longest path method for each of network sub-problems and a primal-dual steepest-edge algorithm for the entire problem are developed. The developed algorithm has been coded in Borland C++ and implemented on a personal computer. An illustrative example is used to display the detailed procedure for the developed algorithm and a real-world case study is used to show the trade-off between desired even-flow harvest volume policy and total economic return. Results show the potential benefits of this approach.     

英国电信业发展的历史沿革和电信公司的扩张战略

本文对自８０年代初以来英国电信业改革和开放的主要历史阶段作一简要回顾，分析了英国电信业的两大电信公司，即英国电信（ＢＴ）与大东电信（Ｃ＆Ｗ）的发展历史以及不断演变的国际化战略。ＢＴ和Ｃ＆Ｗ的发展经验，对于力求在即将开放的全球化电信市场中占有一席之地的中国电信企业有一定的借鉴意义。     

Study on combustion characteristics of blended coals

Power plants in China have to burn blended coal instead of one specific coal for a variety of reasons. So it is of great necessity to investigate the combustion of blended coals. Using a test rig with a capacity of 640 MJ/h with an absolute milling system and flue gas online analysis system, characteristics such as burnout, slag, and pollution of some blended coals were investigated. The ratio of coke and slag as a method of distinguishing coal slagging characteristic was introduced. The results show that the blending of coal has some effect on NO _x but there is no obvious rule. SO _x emission can be reduced by blending low sulfur coal. Translated from Proceedings of the CSEE, 2005, 25(18): 97–103 [译自: 中国电机工程学报]     

Web服务提供方安全模型的分析与设计

讨论了Web服务提供方的安全问题,通过对Web服务调用方式的分析,为Web服务的提供方设计了安全模型.所设计的模型不依赖于服务提供方选用的安全策略,方便策略的更改和安全检查机制的更新.该模型同样适用于Web服务的需求方.     

Effects of various post-treatments on carbon nanotube films for reliable field emission

In this report, the FE characteristics of carbon nanotubes (CNTs) treated using both thermal annealing and mechanical coatings on the as-grown CNTs systematically studied. It was found that in the high temperature annealed samples, CNTs were attacked at its root during annealing due to a small amount of oxygen, and were pulled out of the substrate in places after FE measurements because of the contact resistance. However, for the mechanically coated samples both with spin on glass (SOG) and polymethyl methacrylate (PMMA), CNTs were found to be nearly intact after FE measurements and showed reliable FE characteristics over repeatable voltage scan. The reliability of CNTs during FE could be owing to the strong adhesion of CNTs to the substrate both by SOG and PMMA coatings.     

环保中/高密度纤维板生产成本与性能问题 系统解决方案的研究(Ⅲ)

使用永港·伟方UF-1改性剂制备的改性脲醛胶粘剂生产E1级中纤板,胶粘剂生产成本降低10%,板材的各项力学性能均能达到国家标准,甲醛释放量达到了E1级标准,具有推广价值。     

世界汽车及其润滑油的发展与排放的相关性分析

介绍了美国，欧洲，日本，中国汽油机油与柴油机油的发展过程，现状，趋势及其与排放的相关性，指出：90年代美国环保要求与节能变得更加严格，美国内燃机油规格进展充分反映了这一变化；欧洲，日本进入21世纪总的方向也是如此；中国的轿车工业主要是世界知名汽车厂商合资生产，其内燃机油规格遵守世界汽车厂商的要求，基本上跟随欧洲规格。