受托责任论与决策有用论的影响——我国会计目标的现实选择

会计目标关系到会计基本理论框架的构建以及会计实务的拓展。美国会计界关于会计目标的研究形成两个主要流派——受托责任学派和决策有用学派。探讨了这两种观点对会计理论和实务的影响,以构建出真正符合我国现阶段经济环境的会计目标理论。     

STUDIES ON HYPERFINE STRUCTURE AND ISOTOPE SHIFT OF SOME EXCITED STATES IN Yb AND Tm ATOMS

The hyperfine structures and isotope shifts in some excited states of Yb and Tm have been measured using laser-atomic beam interaction, stepwise excitation and fluorescence detection techniques. From the experimental results, magnetic dipole hyperfine constants A and electric quadrupole hyperfine constants B have been derived. So for as we know, the A factor of [4f¹²5d6s6p]9/2 level in Tm is given for the first time.     

A Two-Dimensional Photonic Crystal Slab Mirror with Silicon on Insulator for Wavelength 1.3μm

A concrete two-dimensional photonic crystal slab with triangular lattice used as a mirror for the light at wavelength 1.3μm with a silicon-on-insulator （SOI） substrate is designed by the three-dimensional plane wave expansion method. For TE-like modes, the bandgap in the Г-K direction is from 1087nm to 1559nm. The central wavelength in the bandgap is about 1.3μm, hence the incident light at wavelength 1.3μm will be strongly reflected. Experimentally, such a photonic crystal slab is fabricated on an SOI substrate by the combination of EBL and ICP etching. The measurement of its transmission characteristics shows the bandgap edge in a longer wavelength is about 1540 nm. The little discrepancy between the experimental data and the theoretical values is mainly due to the size discrepancy of the fabricated air holes.     

真分数表成单位分数和的一类特解

用初等的方法研究了m/n表法，并给出了真分数表成单位分数和的一类特解。     

如何避免英文中的歧视性语言

歧视性语言是指一个社会中的强势群体把自己视为社会的规范和中心,在语言交际过程中,毫无必要地或不恰当地指出对方的性别、年龄、种族或民族等,将对方划入某一弱势群体,表示出对其的轻视、冒犯或侮辱.笔者在本文中就如何避免在英文交际的过程中使用歧视性语言作了论述.     

试析少儿英语的“感知”教学

如何提高少儿英语的教学质量,这是全社会共同关心和急需解决的问题。本文在前人研究的基础上,结合少儿的特点,着重探讨少儿英语的“感知”教学,即让少儿在“感知”中习得英语。     

纳米级氧化铁的合成及其对六价铬的吸附性能研究

采用溶胶-凝胶法合成了纳米氧化铁,研究了合成条件,并采用TEM对产品进行了表征,测得产品的平均粒径为20-30nm.研究了纳米级氧化铁对Cr（Ⅵ）的吸附.在pH=3.0,吸附比为3.5×10-6:1×10-2（g/g）时,平均吸附效率为95.98％,最大吸附量为398.3μg Cr（Ⅵ）/g.采用2mol/LNaOH可完全洗脱纳米氧化铁所吸附的Cr（Ⅵ）,测定了回收后的纳米氧化铁对Cr（Ⅵ）的吸附效率,结果表明纳米级氧化铁可循环使用,这将为环境污水中Cr（Ⅵ）的治理及研究纳米材料的吸附行为提供参考.     

工业CT图像均匀性校正

在工业CT图像重建过程中,射束硬化使得图像出现“杯状”伪影,阵列探测器响应不一致使得图像出现环状伪影、带状伪影和点伪影,影响图像均匀性.本文分析了射束硬化的原理和探测器响应不一致的数学模型,并通过实验,对探测器响应进行多挡板定标得到校正系数表.利用查表插值的方法对投影数据进行均匀性校正,消除上述伪影.     

Vacuum Fluctuations and Motion of a Charged Test Particle in a Cylindrical Spacetime

The effects of quantum electromagnetic fluctuations upon the motion of a test charged particle are examined in a cylindrical spacetime in which one spatial is compactified. The mean squared fluctuations in the velocity and position of the test particle are calculated. It is found that the random motion of the test particle will be anisotropic. The possible consequences for theories with extra compactified spatial dimensions are discussed.