Value management and common accounting performance measures for corporations

Management is aware that the value of firms is the ultimate measure of company performance. However, management has been using common accounting measures as an operating guide because the linkage between operational planning and value is vague and complex and, therefore, difficult to apply. Managers need to have clear targets and performance measures to track progress. This paper examines if a set of common accounting performance measures are linked tightly to the overall value of the firm. An abductive learning network (ALN) approach, an artificial intelligence technique, is used in this research because an ALN approach is non-parametric and can capture a subtle dynamic relationship between input and output variables, which is not obvious in linear statistical analysis. Empirical results show that an ALN model is very effective in synthesizing the value of the firm using six common accounting variables. The results also provide four strategic variables that can be used for devising strategic and operating plans to maximize the value of firms.     

经济边际在油气资源勘探开发中的应用方法研究

油气资源勘探开发的经济边际分析是从石油企业的边际利润出发，确定石油企业的最优投入产出水平，为作出科学的投资决策和生产决策提供依据，界定了有关油气资源勘探开发经济边际的概念和内涵，探讨了石油企业边际成本和边际收入的确定方法。     

柴达木盆地北缘侏罗系沉积环境演变及其石油地质意义

柴达木盆地北缘(柴北缘)东段大煤沟剖面侏罗系沉积层序发育完整。下侏罗统岩性以细砾岩、细—粉砂岩与炭质泥岩和页岩的不等厚互层为特征,其中大煤沟组一、二段与辫状河三角洲平原相关的湖沼相炭质泥页岩较发育,多含叶肢介、双壳类和植物等静水环境生物化石,沉积环境为辫状河三角洲—滨浅湖体系;由3个中期基准面升降旋回构成1个长期旋回。中侏罗统厚层河流—冲积相砂砾岩较发育,化石面貌以介形虫和植物为主,沉积环境为扇三角洲—滨浅湖体系,中上部发育较深湖相沉积;由9个中期基准面升降旋回构成1个长期旋回。不同时期和地区的化石与岩相分布特征反映侏罗纪沉积中心由西向东迁移。构造活动和气候是沉积环境的主要影响因素,但前者起重要的控制作用。早侏罗世潮湿气候下的辫状河三角洲平原为柴北缘提供了重要的生烃母质,但中侏罗世中晚期半干旱气候更有利于形成高品质的烃源岩。图5表1参18     

On the robust control of stable minimum phase plants with large uncertainty in a time constant. A fractional-order control approach

This paper addresses the problem of designing controllers that are robust to a great uncertainty in a time constant of the plant. Plants must be represented by minimum phase rational transfer functions of an arbitrary order. The design specifications are: (1) a phase margin for the nominal plant, (2) a gain crossover frequency for the nominal plant, (3) zero steady state error to step commands, and (4) a constant phase margin for all the possible values of the time constant (T$T$): 0<T<∞$0<T<\infty$. We propose a theorem that defines the structure of the set of controllers that fulfil these specifications and show that it is necessary for these robust controllers to include a fractional-order PI$PI$ term. Examples are developed for both stable and unstable plants, and the results are compared with a standard PI$PI$ controller and a robust controller designed using the QFT$QFT$ methodology.     

甬沪宁原油管道水击分析与超前保护

介绍全线的站场组成及其每个站场的输油泵的配备情况,分析甬沪宁原油输送管道可能运行的输油工况,介绍了用于水击分析时稳态极限工况的选取方法,并从可能引起水击发生的水击源、产生水击时工况、用于水击分析的管道瞬变过程的理论和甬沪宁原油输送管道的各个站场的边界条件的确定方面,全面阐述了对甬沪宁管线进行水击分析的过程,同时给出了两种水击工况下的计算分析结果。     

Geological factors associated with unsuccessful exploration wells in the northern margin of the Qaidam basin

We investigated the geological factors associated with unsuccessful exploration wells in the northern margin of the Qaidam basin to better understand their cause. The structural situation, the hydrocarbon accumulation mechanism and unsuccessful well data collected from 1996 to 2005 were studied. The results show that the main geological factors associated with unsuccessful exploration wells are a lack of effective source rocks and a lack of effective traps, as well as the migration-accumulation conditions that exist in this area. The basin was reformed by Meso-Cenozoic tectonic evolution. Multi-stage tectonic activities have both positive and negative effects on hydrocarbon accumulation. Source rocks distribution, effective migration channels, effective traps and the tectonic evolution effects on hydrocarbons should be the key objects for further studies.     

一种高压摆率低电压CMOS AB类放大器的设计

为了增加单位增益频率与压摆率,并能够工作在低电源电压下,同时降低偏置电流,提出了一种改进的基于0.18μm CMOS工艺的AB类放大器,其采用多级放大器结构,第一级为具有电流镜负载的NMOS差分对,第二反相级由共源放大器实现,第三极为AB类放大器,其能够在±500 m V电源下工作.电路仿真结果显示该放大器相位裕度为87°;总补偿电容为5 p F,与传统放大器相比减少了50%;单位增益频率为21.17 MHz,比传统放大器增大约10倍;压摆率为7.5和8.57 V/μs,与传统电路相比,分别增加了2.8倍和2.6倍.此外,与其他文献相比,该放大器具有较大的单位增益带宽和压摆率以及较小的功耗.     

分块二维局部保持鉴别分析在人脸识别中的应用

局部保持鉴别分析在人脸识别研究中具有非常重要的地位。在此基础上提出的2DLPDA算法直接在二维空间进行运算,一定程度上提高了性能。但是当样本在光照阴影、遮挡等情况下时,识别率受到很大影响,为此提出一种改进的算法,即分块二维局部保持鉴别分析方法。其将样本分块,以更好地提取样本中的局部近邻特征。这样同一样本的不同分块在选择近邻时,就可能具有来自不同样本的近邻,从而能更好地提取样本的局部特征。最后将局部特征整合为整体作为识别的依据。在AR、YALE及ORL库上验证了算法的有效性。     

基于最大间隔马尔可夫网模型的汉语分词方法

分词是汉语自然语言处理研究中非常重要的一个环节,在早先的研究中,最大熵模型和条件随机场(CRF)模型已经广泛运用到汉语自动分词的工作中。最大间隔马尔可夫网(M3N)模型是近年来由B.Taskar等^[1]人提出的一种新型结构学习模型。该文尝试将这一模型用于汉语分词建模并进行实验,实验结果显示,基于给定的训练语料与测试语料,分词精度可以达到95％,表明基于最大间隔马尔科夫网的汉语分词方法可以取得较高的分词精度,是一种有效的汉语分词方法。     

A rough margin based support vector machine

By introducing the rough set theory into the support vector machine (SVM), a rough margin based SVM (RMSVM) is proposed to deal with the overfitting problem due to outliers. Similar to the classical SVM, the RMSVM searches for the separating hyper-plane that maximizes the rough margin, defined by the lower and upper margin. In this way, more data points are adaptively considered rather than the few extreme value points used in the classical SVM. In addition, different support vectors may have different effects on the learning of the separating hyper-plane depending on their positions in the rough margin. Points in the lower margin have more effects than those in the boundary of the rough margin. From experimental results on six benchmark datasets, the classification accuracy of this algorithm is improved without additional computational expense compared with the classical ν-SVM.