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31.
作业成本法数学模型的创新   总被引:2,自引:0,他引:2  
姜硕  宋磊  刘琳 《运筹与管理》2004,13(1):156-159
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。  相似文献   
32.
We consider the following problem: given a set of points in the plane, each with a weight, and capacities of the four quadrants, assign each point to one of the quadrants such that the total weight of points assigned to a quadrant does not exceed its capacity, and the total distance is minimized.

This problem is most important in placement of VLSI circuits and is likely to have other applications. It is NP-hard, but the fractional relaxation always has an optimal solution which is “almost” integral. Hence for large instances, it suffices to solve the fractional relaxation. The main result of this paper is a linear-time algorithm for this relaxation. It is based on a structure theorem describing optimal solutions by so-called “American maps” and makes sophisticated use of binary search techniques and weighted median computations.

This algorithm is a main subroutine of a VLSI placement tool that is used for the design of many of the most complex chips.  相似文献   

33.
The synthesis and structural characterization of a series of novel, fluorinated poly(phthalazinone ether)s containing perfluorophenylene moieties are described. The monomers, 4‐(4′‐hydroxyaryl)phthalazin‐1(2H)‐ones ( 2a – 2d ), were conveniently and efficiently synthesized from phenols and phthalic anhydride in two steps via 2‐(4′‐hydroxybenzoyl)benzoic acids, which were first obtained by the Friedel–Crafts reaction in good yields and with high stereoselectivity and were then converted into 2a – 2d by fusion with hydrazine. All the polymers were prepared by nucleophilic aromatic substitution (SNAr) polycondensation between the compounds perfluorobiphenyl and 4‐(4′‐hydroxyaryl)phthalazin‐1(2H)‐ones ( 2a ‐ 2d ). The resulting fluorinated polymers were readily soluble in common organic solvents (e.g., CHCl3, tetrahydrofuran, dimethylformamide, dimethyl sulfoxide, N‐methylpyrrolidone, etc.) at room temperature. Their weight‐average molecular weights and the polydispersities ranged from (7.96–18.25) × 103 to 1.31–2.71, respectively. Their glass‐transition temperatures varied from 213 to 263 °C. They were all stable up to 390 °C both in air and in argon. The 5% weight‐loss temperatures of these polymers in air and argon ranged from 393–487 to 437–509 °C, respectively. Wide‐angle X‐ray diffraction studies indicated they were all amorphous and could be attributed to the presence of kink nonplanar moiety, phenyl phthalazinone along the polymer backbone. © 2004 Wiley Periodicals, Inc. J Polym Sci Part A: Polym Chem 42: 925–932, 2004  相似文献   
34.
The phase‐separation behavior of thermoplastic poly(ester‐imide) [P(E‐I)] multiblock copolymers, (A‐B)n, was investigated by a stepwise variation of the imide content. All the multiblock copolymers were synthesized by solution polycondensation with dimethylformamide as a solvent. P(E‐I)s were prepared with anhydride‐terminated polyester prepolymer and diisocyanates. Polyester prepolymers were prepared by the reaction of pyromellitic dianhydride and two different polyols [poly(tetramethylene oxide glycol) (PTMG) and polycaprolactone diol (PCL)]. Structural determination was done with Fourier transform infrared spectroscopy and Fourier transform NMR, and the molecular weight was determined by gel permeation chromatography. The effect of the imide content on the thermal properties of the synthesized P(E‐I)s was investigated by thermogravimetric analysis and differential scanning calorimetry. The polymers were also characterized for static and dynamic mechanical properties. Thermal analysis data indicated that the polymers based on PTMG were stable up to 330 °C in nitrogen atmosphere and exhibited phase‐separated morphology. Polymers based on PCL showed multistage decomposition, and the films derived from them were too fragile to be characterized for static and dynamic mechanical properties. © 2003 Wiley Periodicals, Inc. J Polym Sci Part A: Polym Chem 42: 341–350, 2004  相似文献   
35.
New hydrogen‐bonded liquid‐crystalline poly(ester amide)s (PEA)s were obtained from 1,4‐terephthaloyl[bis‐(3‐nitro‐N‐anthranilic acid)] (5) or 1,4‐terephthaloyl[bis‐(N‐anthranilic acid)] (6), with or without nitro groups, respectively, through the separate condensation of each with hydroquinone or dihydroxynaphthalene. The dicarboxylic monomers were synthesized from 2‐aminobenzoic acid. The phase behavior of the monomers and polymers were studied with differential scanning calorimetry, polarized light microscopy, and wide‐angle X‐ray diffraction methods. Monomer 5, containing nitro groups, exhibited a smectic liquid‐crystalline phase, whereas the texture of monomer 6 without nitro groups appeared to be nematic. The PEAs containing nitro groups exhibited polymorphism (smectic and nematic), whereas those without nitro groups exhibited only one phase transition (a nematic threaded texture). The changes occurring in the phase behavior of the polymers were explained by the introduction of nitro groups. © 2004 Wiley Periodicals, Inc. J Polym Sci Part B: Polym Phys 42: 1289–1298, 2004  相似文献   
36.
尹鑫  王继扬 《物理学报》2004,53(10):3565-3570
研究了晶体的旋光性与电光效应的交互作用、以及此交互作用对 旋光晶体电光Q开关的影响. 关键词: 旋光性 电光效应 电光Q开关 3Ga5SiO14晶体')" href="#">La3Ga5SiO14晶体  相似文献   
37.
Baker‘s yeast mediated reduction of optically active diketone is described. The two keto groups are efficiently differentiated and the ee value of the recovered material is considerably raised. It affords highly optically active key intermediates efficiently for the synthesis of natural polyhydroxylated agarofuran products.  相似文献   
38.
This paper is concerned with global stabilization of an undamped non‐linear string in the case where any velocity feedback is not available. The linearized system has an infinite number of poles and zeros on the imaginary axis. In the case where any velocity feedback is not available, a parallel compensator is effective. The stabilizer is constructed for the augmented system which consists of the controlled system and a parallel compensator. It is proved that the string can be stabilized by linear boundary control. Copyright © 2003 John Wiley & Sons, Ltd.  相似文献   
39.
马俊  高成修 《数学杂志》2003,23(2):181-184
本文通过研究匹配问题的实例空间,匈牙利算法和解空间三者之间的关系,指出S实例空间的数目与问题复杂度之间的关系既不是充分也不是必要的,而如何对问题的解空间进行合理的分解才能是问题的关键。  相似文献   
40.
介绍了博彩弹子机 ,运用数学建模法剖析了它的赢钱原理 ,强调了一般博彩业主永远是赢家的道理  相似文献   
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