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.      

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.     

全站仪线路纵、横断面测量

运用全站仪放样及对边测量功能，在已知控制点上设站，方便、快捷、精确的进行线路的纵、横断面测量。     

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．     

具有唯一4度最大度点的图的全色数

一个图Ｇ的全色数χ_T（Ｇ）是使得Ｖ（Ｇ）∪Ｅ（Ｇ）中相邻或相关联元素均染不同颜色的最少颜色数．文中证明了，若图Ｇ只有唯一的一个４度最大度点，则χ_T（Ｇ）＝Δ（Ｇ）＋１．     

Hamiltonian formulation of generalized quantum dynamics

The Hamiltonian formulation of the usual complex quantum mechanics in the theory of generalized quantum dynamics is discussed. After the total trace Lagrangian, total trace Hamiltonian and two kinds of Poisson brackets are introduced, both the equations of motion of some total trace functionals which are expressed by total trace Poisson brackets and the equations of motion of some operators which are expressed by the without-total-trace Poisson brackets are obtained. Then a set of basic equations of motion of the usual complex quantum mechanics are obtained, which are also expressed by the Poisson brackets and total trace Hamiltonian in the generalized quantum dynamics. The set of equations of motion are consistent with the corresponding Heisenberg equations. Project supported by Prof. T.D. Lee’s NNSC Grant, the National Natural Science Foundation of China, the Foundation of Ph. D. Directing Programme of Chinese University, and the Chinese Academy of Sciences.     

Stereoselective synthesis of cis-p-menth-8-ene-1,7-diol, cis-p-menthane-1,7-diol, and cis-p-menthane-1,7,8-triol

The natural products cis-p-menthane-1,7-diol (cis-IV), cis-p-menth-8-ene-1,7-diol (cis-I) and cis-p-menthane-1,7,8-triol (cis-II) are obtained starting from the corresponding cis-cyanohydrins, cis-2 and cis-7, respectively, by chemical transformation of the cyano into the hydroxymethyl group. The key step of the synthesis is the very high cis-selectivity (> or = 96 %) of the MeHNL-catalyzed HCN addition to 4-alkylcyclohexanones. From 4-isopropylcyclohexanone (1) the cyanohydrin cis-2 and from 4-(1-methylvinyl)cyclohexanone (6) the cyanohydrin cis-7 result almost quantitatively. Regioselective hydroxylation of cis-I affords the triol cis-II. X-ray crystal structure determinations of the final products confirm their cis-configuration.