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。     

高职高专《会计信息系统》课程教学改革的探讨

针对高职高专《会计信息系统》课程教学的现状,探讨了《会计信息系统》课程教学改革的主要内容。     

基于类比法的管件成本估算研究

针对当前的成本估算形式,结合类比成本估算法,以企业的生产工艺卡为基础建立产品信息资源数据库,再通过对Pro/ENGINEER的二次开发建立与设计集成的成本估算系统。以管件为例,在设计产品时,应用估算系统对其进行成本估算。     

考虑调整成本的Jorgenson投资模型

本文将资本存量的调整成本引入到Jorgenson投资模型，以说明资本存量是如何调整达到最优资本存量的问题。     

SINGLE MACHINE SCHEDULING WITH CONTROLLABLE PROCESSING TIMES AND COMPRESSION COSTS （PART I：EQUAL TIMES AND COSTS）

Most papers in scheduling research have treated individual job processing times as fixed parameters. However, in many practical situations, a manager may control processing time by realloeating resources. In this paper, authors consider a machine scheduling problemwith controllable processing times. In the first part of this paper, a special case where the pro-cessing times and compression costs are uniform among jobs is discussed. Theoretical results are derived that aid in developing an O（n^2) algorithm to slove the problem optimally. In the second part of this paper, authors generalize the discussion to general case, An effective heuristic to the genera/ problem will be presented.     

On a Quadratic Optimization Problem with Equality Constraints

The constrained optimization problem with a quadratic cost functional and two quadratic equality constraints has been studied by Bar-on and Grasse, with positive-definite matrix in the objective. In this note, we shall relax the matrix in the objective to be positive semidefinite. A necessary and sufficient condition to characterize a local optimal solution to be global is established. Also, a perturbation scheme is proposed to solve this generalized problem.     

因子分析-导数光谱法测定苯酚和间苯二酚混合物

本文测定了苯酚和间苯二酚混合体系的一阶导数光谱数据,用目标因子分析对这些导数数据进行处理,以探索因子分析在导数光谱中应用的可能性。在不加任何分离的情况下,成功地确定了苯酚和间苯二酚混合体系中的物种数、物种种类及含量。     

MEASUREMENTS OF Fe AND Cu K-Shell IONIZATION CROSS SECTIONS BY SLOW ELECTRON IMPACT

ＭＥＡＳＵＲＥＭＥＮＴＳＯＦＦｅＡＮＤＣｕＫ－ＳｈｅｌＩＯＮＩＺＡＴＩＯＮＣＲＯＳＳＳＥＣＴＩＯＮＳＢＹＳＬＯＷＥＬＥＣＴＲＯＮＩＭＰＡＣＴＬｉＴａｉｈｕａＡｎＺｈｕＬｕｏＺｈｅｎｇｍｉｎｇＣｅｎｔｅｒｆｏｒＲａｄｉａｔｉｏｎＰｈｙｓｉｃｓ，Ｉｎｓ...     

价格战的运用与应对研究

随着我国市场化改革的不断深入，价格战已经逐渐成为许多企业主动或被动频繁使用的策略。从产品生命周期，产品组合策略，产品边际成本等方面分析了运用价格战应考虑的因素，同时提出了应对价格战的措施和价格战向价值战转变的建议。     

Spectroscopy on very neutron-rich nuclei beyond N = 20

Recent studies on nuclear structure by using radioactive isotope beams available at the RIKEN projectile-fragment separator (RIPS) are introduced. Special emphasis is given to two selected experiments from recent programs that highlight studies on the magicity loss observed for very neutron-rich nuclei beyond N = 20 in the “island-of-inversion” region; the particle stability of ³¹F, and the low-lying excited states of ³⁴Mg. Received: 1 May 2001 / Accepted: 4 December 2001