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。     

Degrees of destitution: a typology of homelessness in developing countries

There is an ongoing attempt to develop a globally acceptable definition of homelessness. Whether such a definition is broad and inclusive of squatters, and those living in particularly poor quality housing, or narrowly focused on street homelessness, it is likely to include a large population. Therefore, we are left with a need to develop criteria for identifying, allocating and prioritising appropriate support. Drawing on a study of homelessness in nine developing countries, this paper presents a new categorisation or typology of homelessness, based on choice and opportunity. It highlights the way in which homeless people, living in identical shelter situations, and for ostensibly similar reasons, might require different responses to support them out of homelessness. This paper does not seek to debate the definition of homelessness but to stimulate discussion on finding a way to identify and prioritise the needs of those included within any given definition.     

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本文根据灰色系统理论中的灰色决策原理,提出了一种合理选择钻机的新方法,并通过了实例验证。结果表明,这种方法切实可行。     

浅析当今写意青花的题材选择

青花装饰是景德镇的传统装饰方法之一，其中的写意青花又以其简约萧疏的艺术特征获得了人们的普遍喜爱。针对时代的变化影响，研究了当今写意青花在题材选择上与传统写意青花的差异。     

基于JSP的移动开发技术论坛的设计与实现

本文讨论基于B/S模式的一种JSP论坛的设计与实现。完成的功能模块包括用户注册,浏览板块,发帖,回帖等,管理员编辑,删除等管理帖子功能,管理管理员用户功能等。     

Emissions control policies under uncertainty and rational learning in a linear-state dynamic model

We compare the use of price-based policies or taxes, and quantity-based policies or quotas, for controlling emissions in a dynamic setup when the regulator faces two sources of uncertainty: (i) market-related uncertainty; and (ii) ecological uncertainty. We assume that the regulator is a rational Bayesian learner and the regulator and firms have asymmetric information. In our model the structure of Bayesian learning is general. Our results suggest that the expected level of emissions is the same under taxes and quotas. However, the comparison of the total benefits related to these policies suggests that taxes dominate quotas, that is, they provide a higher social welfare. Even though taxes have some benefits over quotas, neither learning nor ecological uncertainty affect the choice of policy, i.e., the only factor having such an impact is uncertainty in the instantaneous net emissions benefits (market-related uncertainty). Besides, the more volatile is this uncertainty, the more benefits of taxes over quotas. Ecological uncertainty leads to a difference between the emissions rule under the informed and the rational learning assumptions. However, the direction of this difference depends on the beliefs bias with regard to ecological uncertainty. We also find that a change in the regulator’s beliefs toward more optimistic views will increase the emissions.     

腐殖(植)酸与食品源头安全--腐殖(植)酸是构筑食品源头安全的最佳选择

腐殖（植）酸（Humic Acid，以下简称HA）是天然有机化合物。在农业应用上十分广泛，主要有土壤改良剂、肥料、农药、植物生长剂、兽药、饲料添加剂、水产养殖剂等产品。从狭义的角度说，食品生产源头指土、水、肥、药、种等主要生产环节的硬条件。HA与食品生产源头诸要素之问关系密切。HA与土壤：土壤是种植业依赖的生命基础；HA是土壤有机质中的重要组成部分，也是最活跃的部分。HA与水：水是生命之源；HA在水生体系中普遍存在，是转运大多数生命必需物质甚至毒性物质的一种非常好的工具。HA与肥料：肥料是植物的粮食；HA在改良肥料、增加肥效、提高肥料利用率、协调各种营养等方面具有非常重要的作用。HA与农药：农药是植物的保护伞；HA具有提高农药药效、降低农药毒性、保护农业环境的基本条件。HA与种苗：种苗不好，作物不保；HA是孵化种苗的“保育剂”。除土、水、肥、药、种外，HA因其具有生理活性特征，而与种植业相关的诸多因素均有良好的协同作用。在此基础上，由HA开发的农用产品，涉足改土、活水、制肥、制药、种苗处理及其他衍生制剂等6大类产品，足以构筑起立体农业的防护体系，也是构筑食品源头安全的最佳选择。     

水平带式真空过滤机的选择与应用

本文介绍了水平带式真空过滤机的特点和选用，特别讨论了往复盘水平带式真空过滤机的工作原理及主要特点，提出了应用实例及其发展方向。     

Urea-SCR喷雾模拟计算中CFD的模型选择

数值模拟计算的模型选择对计算结果的准确性十分重要,不同的模型产生的不同结果差异很大,该文论述了采用计算流体力学技术模拟urea-SCR喷雾过程的优越性,利用spalart-allmaras模型、标准k-ε模型和标准k-ω模型对喷嘴雾化进行了数值模拟,分析了各模型的收敛性,速度矢量,动压力分布等物理量。结果表明：spalart-allmaras模型存在失真的情况,标准k-ε模型和标准k-ω模型在尿素SCR喷嘴模拟方面的应用是可行的。     

基于SIMD PE阵列的图像同态滤波并行算法

为了满足G级像素帧实时处理的要求,提出图像同态滤波的数据并行实现方法.讨论了图像帧和滤波器在SIMD PE阵列中的预置及数据并行的滤波处理实现方法,其处理方式规则性强、并行度高,提高了处理速度.由于SIMD PE阵列具有可裁减性,可以适合不同规模图像帧的处理需求,满足不同的嵌入式应用环境.