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。     

线性规划问题的规范型算法

提出了线性规划问题的两种规范标准形式；证明了任意一个线性规划问题都可化为这两种形式之一；给出了不需引入人工变量的线性规划问题的求解算法。     

Structure and properties of the mesophase of syndiotactic polystyrene. VIII. Solvent sorption behavior of syndiotactic polystyrene/p‐chlorotoluene mesophase membranes

A crystalline δ form of a syndiotactic polystyrene (sPS) membrane was prepared from a solution of sPS (1 wt %) and p‐chlorotoluene (p‐CT) by a solution‐casting method. The mesophase (δ empty form) of sPS was obtained by the extraction of the guest solvent from the δ form of sPS by a stepwise solvent‐extraction method. The sPS/p‐CT mesophase membrane [p‐CT (A‐M)] was used for the sorption of 1 mol % p‐CT for different times and for the sorption of different concentrations of p‐CT, chlorobenzene (CB), p‐xylene (p‐X), toluene, and chloroform for 48 h. The presence of solvents in the sPS membrane was confirmed by IR analysis. A thermal study revealed that the sorption amount of 1 mol % p‐CT increased with increasing immersion time, and the sorption amounts of different solvents increased with increasing solvent concentration. Differential scanning calorimetry results showed that the desorption peak temperature increased as the amount of the solvent increased in the clathrated sPS membrane. Wide‐angle X‐ray diffraction results showed that 2θ at 8.25° was slightly shifted toward 8°, and there was no change in the peak position at 10° for p‐CT (A‐M), which was immersed in different solvents (1 mol %); however, the intensity of 2θ at 10° was not similar for all the samples. Among the solvents used for the sorption studies at 1 mol %, p‐CT (A‐M) could sorb more p‐CT and CB than p‐X, toluene, and chloroform. The solvent sorption isotherm was the Langmuir sorption mechanism. © 2004 Wiley Periodicals, Inc. J Polym Sci Part B: Polym Phys 42: 3439–3446, 2004     

A grid‐free upwind relaxation scheme for inviscid compressible flows

A new grid‐free upwind relaxation scheme for simulating inviscid compressible flows is presented in this paper. The non‐linear conservation equations are converted to linear convection equations with non‐linear source terms by using a relaxation system and its interpretation as a discrete Boltzmann equation. A splitting method is used to separate the convection and relaxation parts. Least squares upwinding is used for discretizing the convection equations, thus developing a grid‐free scheme which can operate on any arbitrary distribution of points. The scheme is grid free in the sense that it works on any arbitrary distribution of points and it does not require any topological information like elements, faces, edges, etc. This method is tested on some standard test cases. To explore the power of the grid‐free scheme, solution‐based adaptation of points is done and the results are presented, which demonstrate the efficiency of the new grid‐free scheme. Copyright © 2005 John Wiley & Sons, Ltd.     

Measure change techniques in optimal control

Fully and partially observed stochastic control of systems with nonlinear dynamics and terminal and running costs are considered. Measure changes are introduced which allow both state and observation dynamics to be thought of as linear. In the case when the terms of the cost have a special form the measure change transformation “cancels out” the nonlinearities and changes the original nonlinear problem into a classical LQG one and standard results can be applied. We also consider unnormalized conditional densities of the whole path as state variables and obtain dynamic programming and verification results. R. J. Elliott wishes to acknowledge support of the Natural Sciences and Engineering Research Council of Canada, Grant A7964.     

Asymptotic Expansions of Posterior Distributions in Nonregular Cases

We study the asymptotic behaviour of the posterior distributions for a one-parameter family of discontinuous densities. It is shown that a suitably centered and normalized posterior converges almost surely to an exponential limit in the total variation norm. Further, asymptotic expansions for the density, distribution function, moments and quantiles of the posterior are also obtained. It is to be noted that, in view of the results of Ghosh et al. (1994, Statistical Decision Theory and Related Topics V, 183-199, Springer, New York) and Ghosal et al. (1995, Ann. Statist., 23, 2145-2152), the nonregular cases considered here are essentially the only ones for which the posterior distributions converge. The results obtained here are also supported by a simulation experiment.     

Linear and Nonlinear Optical Properties Of Racemic (±)2-(α-Methylbenzylamino)-5-Nitropyridine Single Crystals

Linear and nonlinear optical properties of racemic (±)2-(α-methylbenzylamino)-5-nitropyridine ((±)MBANP) single crystals have been comprehensively investigated and compared with those of the enantiomorph (–)2-(α-methylbenzylamino)-5-nitropyridine ((–)MBANP) crystals. (±)MBANP crystal exhibits very high chemical and physical stability, but relatively small nonlinear optical coefficients (d₃₁ = 6.8 pm/V, d₃₂ = 4.7 pm/V, d₃₃ = 0.84 pm/V). A comparison between the nonlinear optical coefficients of (±)MBANP and (–)MBANP demonstrates the validity of the oriented-gas model in molecular crystals that neglects all the contributions from intermolecular interaction.     

非保守力学系统Nielsen方程的形式不变性

研究非保守力学系统Nielsen方程的形式不变性.给出非保守力学系统Nielsen方程的形式不变性的定义和判据,研究形式不变性和Noether对称性的关系,并举例说明结果的应用 关键词： 非保守力学系统 Nielsen方程 形式不变性 Noether对称性     

高功率微波高斯馈源口面场分析

 用波导本征模展开方法对用于高功率微波发射系统的方角锥高斯馈源口面场进行分析，提出结合馈源远场辐射特性和避免高功率击穿折衷选定相应的高斯模注腰半径，进而确定多个波导模幅值，从而为运用模匹配或耦合波理论设计高斯馈源提供依据。