作业成本法数学模型的创新

随着企业产品价格竞争愈演愈烈，成本的合理分配、计算日显重要，但在间接费用的分摊上，传统成本会计对成本信息反映失真的局限性日益显露，会计理论界和实务界开始寻求一种新的准确的成本计算方法，作业成本法应运而生。本将由作业成本法基本原理推导出其数学模型，并将对其数学模型进一步改进，建立比较数学模型。使作业成本法向实际应用更进一步。     

New inequalities from classical Sturm theorems

Inequalities satisfied by the zeros of the solutions of second-order hypergeometric equations are derived through a systematic use of Liouville transformations together with the application of classical Sturm theorems. This systematic study allows us to improve previously known inequalities and to extend their range of validity as well as to discover inequalities which appear to be new. Among other properties obtained, Szegő's bounds on the zeros of Jacobi polynomials for , are completed with results for the rest of parameter values, Grosjean's inequality (J. Approx. Theory 50 (1987) 84) on the zeros of Legendre polynomials is shown to be valid for Jacobi polynomials with |β|1, bounds on ratios of consecutive zeros of Gauss and confluent hypergeometric functions are derived as well as an inequality involving the geometric mean of zeros of Bessel functions.     

CD生产函数与CES生产函数的几点比较

本文对ＣＤ生产函数与ＣＥＳ生产函数进行了几个方面的比较分析，以便于实际运用中的选择。     

Comparison of the boundary theory with the contact rule of phase regions and Gupta’s method

The phase boundary theory and the contact rule of phase regions are compared, and some weaknesses of the latter are manifested. The comparison between the Gupta’s method and the boundary theory method for constructing multicomponent isobaric sections is also presented.     

面积比较与上调和函数及其应用

本文研究了无穷远处具非负截曲率的完备非紧流形的几何和解析性质,并将 它应用于调和映照.     

FORWARD-BACKWARD STOCHASTIC DIFFERENTIAL EQUATIONS WITH STOPPING TIME

The existence and uniqueness results of fully coupled forward-backward stochastic differential equations with stopping time (unbounded) is obtained. One kind of comparison theorem for this kind of equations is also proved.     

Automatic detection and identification of shocks in Gaussian state‐space models: a Bayesian approach

An automatic monitoring and intervention algorithm that permits the supervision of very general aspects in an univariate linear Gaussian state–space model is proposed. The algorithm makes use of a model comparison and selection approach within a Bayesian framework. In addition, this algorithm incorporates the possibility of eliminating earlier interventions when subsequent evidence against them comes to light. Finally, the procedure is illustrated with two empirical examples taken from the literature. Copyright © 2005 John Wiley & Sons, Ltd.     

某类一阶非线性双曲型方程的Cauchy问题

本文考虑一类具实际物理背景的一阶非线性双曲型方程，证明了解的存在唯一及正则性。     

PHOBOS at RHIC: Some global observations

Particle production in Au+Au collisions has been measured in the PHOBOS experiment at RHIC for a range of collision energies for a large span of pseudorapidities, |η| < 5.4. Three empirical observations have emerged from this data set which require theoretical examination. First, there is clear evidence of limiting fragmentation. Namely, particle production in central Au + Au collisions, when expressed as dN/dη′ ( η′ ≡ – y_beam), becomes energy independent at high energy for a broad region of η′ around η′ = 0. This energy-independent region grows with energy, allowing only a limited region (if any) of longitudinal boost-invariance. Second, there is a striking similarity between particle production in e⁺e⁻and Au + Au collisions (scaled by the number of participating nucleon pairs). Both the total number of produced particles and the longitudinal distribution of produced particles are approximately the same in e⁺e⁻and in scaled Au + Au. This observation This presentation is based in large part on the PHOBOS summary talk by M Baker at the16th Int. Conf. on Ultrarelativistic Nucleus- Nucleus Collisions, Quark Matter 2002, Nantes, France was not predicted and has not been explained. Finally, particle production has been found to scale approximately with the number of participating nucleon pairs for (N _part ) > 65. This scaling occurs both for the total multiplicity and for highp _T particles (3 <p _T < 4.5 GeV/c). This presentation is based in large part on the PHOBOS summary talk by M Baker at the16th Int. Conf. on Ultrarelativistic Nucleus-Nucleus Collisions, Quark Matter 2002, Nantes, France     

Comparison between Eulerian and Lagrangian semi-analytical models to simulate the pollutant dispersion in the PBL

In this work we display a numerical comparison, under statistical and computational point of view, between semi-analytical Eulerian and Lagrangian dispersion models to simulate the ground-level concentration values of a passive pollutant released from a low height source. The Eulerian approach is based on the solution of the advection–diffusion equation by the Laplace transform technique. The Lagrangian approach is based on solution of the Langevin equation through the Picard’s Iterative Method. Turbulence inputs are calculated according to a parameterization capable of generating continuous values in all stability conditions and in all heights of the Planetary Boundary Layer (PBL). Numerical simulations and comparisons show a good agreement between predicted and observed concentrations values. The comparison reveals the main advantages and disadvantages between the models.