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51.
53.
股票期权的会计处理方法研究 总被引:2,自引:0,他引:2
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。 相似文献
54.
Environment as a first class abstraction in multiagent systems 总被引:2,自引:1,他引:1
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. 相似文献
55.
56.
旋转式伽玛刀的辐射剂量学 总被引:4,自引:0,他引:4
旋转式伽玛刀的辐射剂量学指标的物理测试在放射性医疗设备投放医院正式临床使用前是必不可少的,是对设备及其附件的设计、加工制造、安装以及电气控制系统等的全面综合性检定。用电离室作辐射剂量学的绝对测量,用胶片法进行相对测量,给出了测量结果并进行了讨论。 相似文献
57.
A test chamber has been developed in order to provide a small and simple emission testing facility capable of testing construction products in a climate where the important climatic parameters such as temperature, ventilation rate and air velocity can be varied independently around typical indoor values. The test chamber CLIMPAQ is made of panes of window glass. Other main surface materials are stainless steel and eloxated aluminium. The chamber has a volume of 50.9 litres and is designed to meet the requirements for quantifying air pollution. In this investigation human subjects acted as air pollution judges, and chemical characterization of the air pollution was carried out. Carpet, linoleum, wall paint and seal- ant were tested simultaneously in the CLIMPAQ and in four other chambers ranging from a full-scale chamber of 28 m3 to a field and laboratory emission cell of 3.5· 10?5m3. Product ranking is the same in all chambers for the sensory measurements. Emission rates based on sensory measurements differ for all products less than 100 % except for tests in a 3-litre chamber where emission rates were higher. Chemical measurements differ up to approximately 10 times for the same product in different chambers. Deviations appear to be the result of different environmental parameters in the various chambers. Low air concentrations or high specific ventilation rates seem to increase emissions, while differences in air velocities and sink properties may also be the cause of differences in emission rates. 相似文献
58.
The condition of the surfaces is of crucial importance for the deuterium permeation through materials. In this work a study of the surface constants for the adsorption (σk1) and release (σk2) of deuterium under different surface conditions on the martensitic steel DIN 1.4914 (MANET) has been carried out. The growth of an oxide surface layer (Cr2O3) of about 25–30 nm in a MANET sample, heat treated in an oxidizing environment, compared to the bare MANET that have a ‘natural' oxide of about 5 nm has provoked a reduction of both the permeation rate and the recombination coefficient (about 3 orders of magnitude). In addition, the permeation governing process has changed from diffusion-limited to surface-limited. The measurements of the permeation rate of deuterium were performed by a gas-phase permeation technique over the temperature range 574–746 K and for deuterium driving pressures in the range from 3 to 105 Pa. 相似文献
59.
Colour extension properties of individual pigments and effects on shades of foundations in cake form
AKIRA TSUGITA TAKASHI FUKISHIMA TOHRU YONEYA YASUSH INISHIJIMA 《International journal of cosmetic science》1985,7(1):15-27
The mechanism of colour change during the pigment dispersion process and during powder application to the skin surface was studied by examining the colour extension properties of Yellow. Red , and Black iron oxides in white powder bases. A new measure for the evaluation of the degree of colour extension was devised. This measure corresponded well with human visual sensation, and was found to be useful for comparing the rates of colour extension of pigments. The rate of colour extension of pigments was found to vary in the order: Yellow acicular Red granular Red Black. This result explains colour darkening and the change towards reddish tones during the pigment dispersion process, because Yellow extends fully in the early stage of the process but Red , especially in granular form, and Black continue to extend even in the later stage. Acicular Red iron oxide is more favourably employed than the granular form to attain sufficient colour extension of foundations with lower energy expenditure, and to decrease the discrepancy between the cake colour and the colour of applied powder.
Le développement des oxydes de fer et effet sur les nuances des fonds de teint compacts 相似文献
Le développement des oxydes de fer et effet sur les nuances des fonds de teint compacts 相似文献
60.
Separations through reactions can provide reliable and economically viable alternatives to established methods of separation,
particularly for close boiling substances. New strategies in ‘Dissociation Extraction’ and ‘Dissociation Extractive Crystallization’
for separation of close boiling acidic/basic mixtures have been highlighted. Separations with aqueous solutions of hydrotrope
and aqueous micellar solutions have been brought out. Separations by membranes with facilitated transport is potentially attractive.
This paper is dedicated to Dr L K Doraiswamy on his sixtieth birthday. 相似文献