对应收账款机会成本的探讨

对应收账款机会成本主要存在两个方面的问题:一是在延长信用期方案是否可行的决策分析中,没有考虑到由于延长信用期,使延长信用期前的那部分销售额的应收账款余额增加,从而使未能收现的利润增加;二是结合我国现行税制,考虑与应收账款平均余额相对应的增值税税额.     

Allocation of jobs and identical resources with two pooling centers

We examine the resource allocation problem of partitioning identical servers into two parallel pooling centers, and simultaneously assigning job types to pooling centers. Each job type has a distinct Poisson arrival rate and a distinct holding cost per unit time. Each pooling center becomes a queueing system with an exponential service time distribution. The goal is to minimize the total holding cost. The problem is shown to be polynomial if a job type can be divided between the pooling centers, and NP-hard if dividing job types is not possible. When there are two servers and jobs cannot be divided, we demonstrate that the two pooling center configuration is rarely optimal. A heuristic which checks the single pooling center has an upper bound on the relative error of 4/3. The heuristic is extended for the multiple server problem, where relative error is bounded above by the number of servers.      

中国管理会计发展及对策

介绍了管理会计在我国的发展状况,阐述了未来我国发展管理会计时应注意的一些问题,探讨了我国管理会计的发展方向,并针对我国管理会计存在的问题提出了相应的对策.     

关于人力资源会计若干问题的探讨

介绍了人力资源会计的概念,从人力资源成本会计和人力资源管理会计两个方面对人力资源会计的研究重点进行了详细的分析.     

透射式跑道能见度激光测量仪的研究

介绍了一种利用激光测量跑道水平及斜视能见度的智能化仪器。该仪器主要由光学系统、信号放大与处理系统及显示系统三部分组成。简要介绍了该仪器的基本结构、工作原理和主要技术指标，讨论了其中的技术难点及其相应的解决办法。     

反光板(合作目标)反射率测量仪

本文介绍了反光板（合作目标）反射率测量仪的研制。仪器采用对称双光路比较测量法，给定两束相等光通量的光束，分别作为参考光束和测试光束，并用分束器实现原光路取样，从而解决了合作目标反光板入射光线与反射光线重合不能用常规测试方法来检测的难题。由于采用对称双光路的方法，入射光通量是相对恒定的，不受外界因素影响，从而使反射率测量仪达到精度高、重复性好和环境要求低的设计要求。     

成本性态法在分析可比产品成本降低计划完成情况中的应用

本文根据成本性态法的思路．分析了影响可比产品成本降低额和降低率变动的因素，重点从理论上论证了产品品种结构的影响，并且合理地把单纯产量和品种结构对可比产品成本降低额（率）的影响分离开来．     

Influence of target surface degradation on the properties of r.f. magnetron‐sputtered calcium phosphate coatings

This paper reports a detailed study of how repeated r.f. magnetron sputtering from a hydroxyapatite (HA) powder target affects the nature and reproducibility of a sequential series of thin‐film coatings deposited onto Ti6Al4V substrates. An evaluation of the effective lifespan of the HA sputter targets and the reproducibility of the calcium phosphate (CaP) coatings produced from them has been made from Fourier transform infrared spectroscopy, XPS and, as appropriate, atomic force microscopy and SEM/energy dispersive x‐ray analyses. The annulus region of the target surface, from which sputtering under r.f. magnetron conditions normally occurs, showed severe surface degradation after only one deposition run, as indicated by significant PO₄^3? and OH^? depletion. This deterioration continued after each subsequent deposition cycle but to a much lesser extent than that observed in the initial sputtering period. The layers produced from all of the sputter runs contained the expected Ca²⁺ and PO₄^3? species characteristic of a CaP system but were OH^? deficient in the as‐deposited state. However, the chemical and morphological properties of the coatings did not change significantly until after the third consecutive sputter cycle. Hence, these data indicate that, even though a significant level of degradation of the HA target occurs at the outset of the sputtering procedure, the general plasma conditions employed here have a dominant influence on the coating properties until a critical degradation condition is met. As such, the compacted HA powder targets of interest can have a life‐cycle greater than single usage without detriment to the chemistry and morphology of the coatings produced from them. Copyright © 2003 John Wiley & Sons, Ltd.     

基于课程标准的教学——以常见阴、阳离子的检验为例

以常见的阴、阳离子的检验为例，研究了如何实施基于标准的教学。校本教材的开发为标准、教材、教学、评价的一致性提供保障；以学生应知的和能做的驱动课堂活动；根据达成标准应有怎样的质量表现，试卷编制先于教学设计。课堂上，“教”“学”双方都明确学习目标，教师提供多种策略来满足学生多样的学习需要，如提供工具，搭建脚手架，并以“微”研究性学习的方式展开教学，给学生提供了充分的进步空间。     

Single machine group scheduling with ordered criteria

The single machine group scheduling problem is considered. Jobs are classified into several groups on the basis of group technology, i.e. jobs of the same group have to be processed jointly. A machine set-up time independent of the group sequence is needed between each two consecutive groups. A schedule specifies the sequence of groups and the sequence of jobs in each group. The quality of a schedule is measured by the criteriaF ₁, ...,F _m ordered by their relative importance. The objective is to minimize the least important criterionF _m subject to the schedule being optimal with respect to the more important criterionF _m–1 which is minimized on the set of schedules minimizing criterionF _m–2 and so on. The most important criterion isF ₁, which is minimized on the set of all feasible schedules. An approach to solve this multicriterion problem in polynomial time is presented if functionsF ₁, ...,F _m have special properties. The total weighted completion time and the total weighted exponential time are the examples of functionsF ₁, ...,F _m–1 and the maximum cost is an example of functionF _m for which our approach can be applied.The research of the authors was partially supported by a KBN Grant No. 3 P 406 003 05, the Fundamental Research Fund of Belarus, Project N 60-242, and the Deutsche Forschungsgemeinschaft, Project Schema, respectively. The paper was completed while the first author was visiting the University of Melbourne.