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。     

珠钢不锈钢冶炼技术探讨

本文阐述了不锈钢冶炼的关键技术，为生产准备提供帮助。     

美国钢铁企业的并购浪潮及特点分析

介绍了最近美国大型钢铁企业发生的主要并购活动。并对这些并购活动的特点进行了分析。     

Integrating psychology and politics.

Comments on the article "A house divided? The psychology of red and blue America" by D. C. Seyle and M. L. Newman (see record 2006-11202-001). Seyle and Newman concluded that the red and blue metaphor is inaccurate and proposed a purple America strategy to better convey that the majority of people do not align themselves with political extremes. There is interdisciplinary agreement on this. Although not cited by Seyle and Newman, the findings by Professor Fiorina of Stanford University were reported by the APA Monitor on Psychology in its coverage of the 2005 APA State Leadership Conference (Murray Law, 2005). In contrast to their social psychological analysis, Seyle and Newman were incorrect in concluding that "[a]s psychologists, we are not in a position to change either the elements of the American political system that may spur this conflict or even the decisions made by pundits, politicians, and reporters about the terms they choose to use in political discussion" (p. 579). (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

AssetCollector: a system for managing collections of cultural assets

In this paper, AssetCollector is presented, which is a system for managing collections of cultural assets. AssetCollector covers the needs of collection curators towards defining, populating and searching a collection in a flexible way, while supporting them in generating reports based on the collection’s assets and reusing them in order to build web sites and CD-ROMs. In order to support the above functionality, the system provides the content structuring subsystem, the content input subsystem, the search subsystem and the report subsystem. The use of the subsystems is straightforward and requires no technical skills from the curators. AssetCollector has been successfully applied for organizing various collections of cultural assets in Greece, such as archaeological sites, museums and published books. In the future, an evaluation procedure is planned in order to further refine the use of the system according to the targeted users’ needs. Furthermore, more import and export facilities will be provided, which will make the system compliant with widely accepted standards.     

JETS,PLUMES AND BUOYANT JETS IN STATIC ENVIRONMENT

Turbulence represents an essential aspect in atmospheric and oceanic circulations.In particu-lar,it is a preponderant factor in the dispersion of pollutants of artificial or natural origin.Thevertical turbulent jets,plumes and buoyant jets discharging into static environment is one of themost important and basic flow patterns related with the environment pollution.These flows havenumerous important applications,for example,thrust augmentors,waste disposal plumes fromstacks and combustion systems,and significant problems of turbulent diffusion.     

ETR Ⅱ-30调速器液压控制系统

ETRⅠ-30调速器是瑞士爱舍维斯工厂生产的具有PID调节规律的电液调速器。本文对其液压控制系统作了较详细的介绍,供有关人员参考。     

The pickup and delivery problem: Faces and branch-and-cut algorithm

This paper formulates the pickup and delivery problem, also known as the dial-a-ride problem, as an integer program. Its polyhedral structure is explored and four classes of valid inequalities developed. The results of a branch-and-cut algorithm based on these constraints are presented.     

WC对Cu/WC_P复合材料性能及组织的影响

通过ＷＣ含量对ＷＣ／Ｃｕ复合材料性能的影响，确定了冷压－烧结法制备Ｃｕ／ＷＣ材料的适宜ＷＣ含量为１０ｖｏｌ％左右。并就ＷＣ对该材料组织和再结晶行为的影响进行了有益的探讨。     

无机膜的应用与展望

本文综述了无机膜的发展、制备方法和应用。