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。     

天铁炼钢厂四流中间包流场的水模实验及优化

介绍了天铁炼钢厂中间包水模实验原理和过程，分析了斜、直、圆三种型式挡渣墙模拟结果，提出了合理的挡渣控流方案，在生产实践中使用效果良好。     

Desire and the couch: Perspectives from both sides of the analytic encounter.

This report summarizes the panel held at the 109th Annual Convention, American Psychological Association, August 26, 2001, San Francisco. The chair was William Glover and the speakers were Samuel Gerson, Karen Maroda, and Andre Patsalides. The invited symposium was directed at discussing different perspectives related to the presence of desire in the analytic process. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

Schwingfestigkeit von Schraube‐Mutter‐Verbindungen

High cycle fatigue of bolted connections Extensive tests regarding the influences on the fatigue of bolt‐nut‐connections of preloading with torsion, of preloading with yielding, of loading with superimposed bending and of the tested lot are processed. These influences are not yet known according to VDI 2230. New testing devices were designed for these tests, which allow a far less expensive operation and may easily be used for bolts of diameters up to M100 and testing frequencies up to 1000 Hz. The validity of fatigue resistance according to VDI 2230 is specified with respect to the test results. The determined influence of the tested lots is unexpectedly high. The manufacturing process of bolts should be improved to minimize this influence.     

Gold Medal Award for Life Achievement in the Practice of Psychology.

Announces the 2007 recipient of the Gold Medal Award for Life Achievement in the Practice of Psychology: Patricia M. Bricklin. A brief biography, highlighting areas of special focus in Bricklin's work, is provided. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

VaR and ES for linear portfolios with mixture of elliptic distributions risk factors

In this paper, we generalize the Linear VaR method from portfolios with normally distributed risk factors to portfolios with mixture of elliptically distributed ones. We treat both the Expected Shortfall and the Value-at-Risk of such portfolios. Special attention is given to the particular case of a mixture of multivariate t-distributions. This is a part of J. SADEFO-KAMDEM PhD Thesis[12] of the Université de Reims, France . It has been presented at the workshop on modelling and computation in Financial Engineering at Bad Herrenalb, Germany May 6-8, 2003. The author is an associate professor at the Department of mathematics, université d’Evry Val d’Essonne.     

History of depression and smoking cessation outcome: A meta-analysis.

The authors conducted a meta-analysis of published studies to (a) evaluate the premise that a history of major depression is associated with failure to quit smoking and (b) identify factors that moderate the relationship between history of depression and cessation outcome. Fifteen studies met the selection requirements and were coded for various study methodology and treatment characteristics. DSTAT was used to calculate individual study effect sizes, determine the mean effect size across studies. and test for moderator effects. No differences in either short-term (≤ 3 months) or long-term abstinence rates (≥ 6 months) were observed between smokers positive versus negative for history of depression. Lifetime history of major depression does not appear to be an independent risk factor for cessation failure in smoking cessation treatment. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

一种复合型数值方法的改进与算法实现

文中对原有的复合方法进行了改进,提出了一种新的复合型数值方法,这种方法解决了原方法求解含源项的问题时存在数值震荡的缺点。为了验证算法的有效性,对计算流体力学中一阶浅水波问题的两个典型的算例进行了数值模拟,在解的光滑性、锐利性等几个方面做了分析,结果表明改进后的方法既消除了数值震荡现象,又能准确地逼近真解,求出锐利的间断,是一种行之有效的数值方法。     

汽车钢淬透性数学模型建立

在测定 2 0CrMnTi、4 0MnBH、2 0MnVBH钢淬透性及试样的化学成分基础之上 ,利用计算机采用逐步回归分析方法进行了回归运算 ,得到淬透性与化学成分的关系———回归方程 ,根据回归方程求出了不同窄淬透带规格所对应控制的化学成分范围     

井冈山水厂设计体会

阐述水厂设计中对水厂规模、水源地、净水厂位置及净水工艺的确定过程，根据原水的特点，通过分析对无阀滤池进行改良。