股票期权的会计处理方法研究

经理人股票期权是对管理者实行的长期激励制度，由于我国制度上的缺陷，目前在我国没有统一的处理方法，本文讨论的主要是在国际上股票期权的确认、计量以及在会计报表中披露的会计方法。     

谈皎然文论中儒家中庸之道与佛家中道思想的沟通

中唐诗僧皎然的诗歌理论著作《诗式》立足于儒学,由儒而入佛,并试图通过儒学来沟通佛学。其诗学理论体现了儒家中庸之道与佛家中道思想的融合与沟通。     

Solidworks二次开发在滚刀参数造型中的应用

Solidworks是一种具有强大的三维建模、工程图绘制、动画制作、实物渲染等功能的三维机械设计自动化软件 ,具有“全动感”的智能式用户界面 ,并且可以实现与多种软件的无缝接口 ,广泛用于机械各行业 ,是替代机械二维CAD软件的最佳选择。以硬质合金精切齿轮滚刀的三维造型为例介绍如何利用VB实现对Solidworks的二次开发。     

Environment as a first class abstraction in multiagent systems

The current practice in multiagent systems typically associates the environment with resources that are external to agents and their communication infrastructure. Advanced uses of the environment include infrastructures for indirect coordination, such as digital pheromones, or support for governed interaction in electronic institutions. Yet, in general, the notion of environment is not well defined. Functionalities of the environment are often dealt with implicitly or in an ad hoc manner. This is not only poor engineering practice, it also hinders engineers to exploit the full potential of the environment in multiagent systems. In this paper, we put forward the environment as an explicit part of multiagent systems.We give a definition stating that the environment in a multiagent system is a first-class abstraction with dual roles: (1) the environment provides the surrounding conditions for agents to exist, which implies that the environment is an essential part of every multiagent system, and (2) the environment provides an exploitable design abstraction for building multiagent system applications. We discuss the responsibilities of such an environment in multiagent systems and we present a reference model for the environment that can serve as a basis for environment engineering. To illustrate the power of the environment as a design abstraction, we show how the environment is successfully exploited in a real world application. Considering the environment as a first-class abstraction in multiagent systems opens up new horizons for research and development in multiagent systems.     

江西铜工业存在的问题及对策探讨

简要介绍了我国铜工业概况，重点分析了江西铜工业存在的问题，并提出发展对策，如优化铜产品结构、利用国内外两种资源和大力发展湿法炼铜等。江西要发挥潜在优势，建立我国铜加工材生产基地，利用外力，提高铜加工材的竞争力，由进口替代逐步走向增加出口。     

Techniques and Apparatus for Measuring Rotational Core Losses of Soft Magnetic Materials

In many situations such as the cores of a rotating electrical machine and the T joints of a multiphase transformer, the local flux density varies with time in terms of both magnitude and direction, i.e. the flux density vector is rotating. Therefore, the magnetic properties of the core materials under the rotating flux density vector excitation should be properly measured, modeled and applied in the design and analysis of these electromagnetic devices. This paper presents an extensive review on the development of techniques and apparatus for measuring the rotational core losses of soft magnetic materials based on the experiences of various researchers in the last hundred years.     

综合线损分析系统研究

描述了综合线损分析系统应该具有的主要功能和分析内容，介绍了系统实现中应该注意的几个问题、系统内容和实现方法。     

大学数字化建设中的信息控制规划与专业监理

近年来大学纷纷通过采用数字化技术,建设智能化项目的方式来降低办学成本,提高办学效率。但由于对建设的项目缺乏统一的规划,因此数字大学的建设过程中常常存在建设项目资源重复,过于求新求全致使系统性能价格比低,重视科教应用,轻视后勤管理与安全防范等问题。本文就目前大学数字化建设存在的问题,探讨大学数字化建设应包含的内容、实施步骤,信息工程规划和专业监理对系统实施的意义。     

小议变动成本法的合理性

企业对盈亏临界点的计算通常是以变动成本法为基础，但也有以制造成本法为计算基础的，对于这两种成本方法计算的几种盈亏临界点的情况，本文结合案例，通过比较分析认为：盈亏临界点的计算应当以变动成本法为基础更为合理。     

钻井井架力学性能分析

钻井井架作为钻机系统设备中的关键部分,其力学性能直接关系到整套钻机系统的安全生产。文章推导了常用于分析钻井井架力学性能的理论,即线性屈曲、几何非线性和双重非线性理论。提出同时用这三种理论对钻井井架进行综合比较分析,从而合理地预见井架力学性能的方法。以A形钻井井架为例,进行了详细的分析,得到了井架的失稳形式、极限承载、破坏特征及薄弱部位,为钻井井架的设计、优化与评定提供了参考。