知识经济对管理会计影响的分析

在知识经济条件下,企业生产经营活动由主要集中于生产制造过程转向信息活动,产品也由劳动或资本密集型向信息技术密集型转变;管理对象也由对实物资产的管理转向对信息技术资产和信息技术的管理,这将对传统的管理会计对象、管理会计的职能、管理会计的方法产生影响。

Research of the wave measurement using GPS absolute velocity estimation technology

This paper analyzed the existing methods of wave measurement, and described the advantages of GPS applied in measuring the wave. The equations of absolute velocity estimation were discussed, focusing on two methods with Doppler shill. The error sources and their effect on velocity estimation were analyzed. Then, some tests were carried on to simulate dynamic velocity determination using static data Based on the high-frequency carrier-phase derived Doppler observations, the velocity has been estimated to the precision of 1 cm/s or so, even to the mm/s level. And with the receiver generated Doppler measurements, the precision can reach 3 - 15 cm/s.

APPLICATION OF CHAOS IN MEASUREMENT

Using the high sensitivity to initial values of chaotic systems, this paper describes an application of chaos in the field of measurement. A general method for signal coding based on symbolic sequences and the relationship between the variable (to be measured) and its symbolic sequence are presented. Some performances of the chaos based measurement system are also discussed. Theoretical analysis and experimental results show that chaotic systems are potentially attractive in the field of measurement.

Measurement of Coordinate Parameter by Multi-baseline Digital Close-range Photogrammetry System and Data Analysis for Jujube

[Objective] The aim was to explore the measurement of coordinate parameter by multi-baseline digital close-range photogrammetry system.[Method] The 3-dimensional coordinate of 8-year-old Jujube was measured by using Lensphoto multi-baseline digital close-range photogrammetry system,and through comparing with measured data of Total Station,the error and accuracy of photogrammetry data were analyzed.[Result] The absolute error of X,Y and Z coordinate was 0-0.014,0-0.018 and 0-0.004 m respectively,and the relative error of X,Y and Z coordinate was less than 0.145%.The significance test of pairs for the photogrammetry data and measured data of Total Station indicated that the space coordinate data of stumpage were accurately measured by using the multi-baseline digital close-range photogrammetry method,and the photogrammetry data meet the need of space coordinate measurement for virtual plant growth simulation.[Conclusion] This study had provided theoretical basis for the growth measurement of virtual plant growth simulation.

Apparent activation energy for spontaneous combustion of sulfide concentrates in storage yard

In order to evaluate the spontaneous combustion hazard of sulfide concentrates in storage, three different kinds of sulfide concentrates （sulfur-rich sulfide concentrate, iron sulfide concentrate and copper sulfide concentrate） were obtained from a storage yard in Dongguashan Copper Mine, China. The reaction processes at different heating rates of 5, 10, 15, 20, and 25 ℃/min in air flow from ambient temperature to 1 000 ℃ were studied by TG-DTG-DSC analysis. By the peak temperatures of DTG curves, the whole reaction process for each sample was divided into different stages, and the corresponding apparent activation energies were calculated by the Ozawa-Flynn-Wall method. It is found that the reaction process of each sample is considerably complex; the apparent activation energy values change from 36 to 160 kJ/mol in different temperature ranges; sulfur-rich sulfide and iron sulfide concentrates have lower apparent activation energy than copper sulfide concentrate below 150 ℃; so they are more inclined to cause spontaneous combustion at ambient temperature.

Continuous cooling precipitation diagram of high alloyed Al-Zn-Mg-Cu 7049A alloy

The precipitation behaviour during cooling from solution annealing of high alloyed 7049A aluminium alloy was investigated, covering the complete cooling-rate-range of technical interest. This ranges from slow cooling rates close to equilibrium up to rates above complete supersaturation and is covering seven orders of magnitude in cooling rate （0.0005 to 5000 K/s）. The continuous cooling precipitation behaviour of 7049A alloy was recorded by combining different differential scanning calorimetry （DSC） techniques and microstructure analysis by SEM and Vickers hardness testing. The high alloyed, high strength and quench sensitive wrought aluminium alloy 7049A was investigated during quenching from solution annealing by conventional DSC in the cooling rate range of 0.0005 to 4 K/s. In this range at least two exothermal precipitation reactions were observed： a high temperature reaction in a narrow temperature interval of 450-430℃, and a low temperature reaction in a broad temperature interval down to about 200 ℃. Intensities of both reactions decreased with increasing cooling rate. Quenching from solution annealing with rates up to 1000 K/s was investigated by differential fast scanning calorimetry （DFSC） and the differential reheating method （DRM）. A critical quenching rate to suppress all precipitation reactions of 100-300 K/s was been determined.

A Multivariate Public Key Cryptographic Scheme

This paper presents a multivariate public key cryptographic scheme over a finite field with odd prime characteristic.The idea of embedding and layering is manifested in its construction.The security of the scheme is analyzed in detail,and this paper indicates that the scheme can withstand the up to date differential cryptanalysis.We give heuristic arguments to show that this scheme resists all known attacks.

Thermo-analysis of Preparation Processfor Electron Trapping Materials

The heated process of raw materials for electron trapping materials (ETM) is investigated by thermo-analysis method. The temperature ranges of raw materials experienced some physical and chemical change processes, such as dehydration, organic solvent removal, crystal sulphur burning, oxidation of alkaline earth sulfides and solid phase reaction (rare earth doped) and so on, are obtained. The experimental results also show that the presence of trace oxygen in shielded gas is very harmful to prepare the ETM.The raw material thermo-analysis results provide very important experimental reference for optimizing the ETM preparation techniques.

Comparison of Meiofaunal Abundance in Two Mangrove Wetlands in Tong'an Bay, Xiamen, China

To compare meiofaunal community in the two mangrove wetlands in Tong＇an Bay, Xiamen, China, and probe the response of meiofauna to high organic matter, sampling was carried out in Fenglin and Xiang＇an mangrove wetlands in the bay. The results showed that the Ne/Co ratio （nematode to benthic copepod） and organic matter in Fenglin mangrove wetland were higher than those in Xiang＇an mangrove wetland. The meiofaunal abundance in Fenglin mangrove was all lower than that in Xiang＇an mangrove wetland in summer, autumn and spring, while the meiofaunal abundance in Fenglin mangrove was higher than that in Xiang＇an mangrove wetland in winter. Two-way ANOVA results showed that the meiofaunal abundance and nematode abundance were significantly different between regions, seasons and regionxseason. With all the results in the present study, we confirmed that the positive response of meiofaunal and nematode abundance were only detected for medium organic matter contents according to the Xiang＇an wetland＇s level, and that the distribution of meiofaunal abundance would be influenced by sand content. Higher copepod abundance and lower N/C value usually suggest better environmental quality.

Some Peculiarities of the Preprocessing of Spectral Data and Images

Remotely sensed spectral data and images are acquired under significant additional effects accompanying their major formation process, which greatly determine measurement accuracy. In order to be used in subsequent quantitative analysis and assessment, this data should be subject to preliminary processing aiming to improve its accuracy and credibility. The paper considers some major problems related with preliminary processing of remotely sensed spectral data and images. The major factors are analyzed, which affect the occurrence of data noise or uncertainties and the methods for reduction or removal thereof. Assessment is made of the extent to which available equipment and technologies may help reduce measurement errors.

Affective Meaning of Pronouns in a Russian Sample

The present study examines affective meaning of pronouns （in Russian） represented by the semantic differential. Of direct relevance to the present study is the theory of affective meaning propounded by Osgood. Two hypotheses were tested. According to a ＂magnitude＂ hypothesis, affective dimensions （each of evaluation, potency, and activity taken separately） differ in their magnitude across pronouns I, My, Me, and They. A ＂structural＂ hypothesis stated that the affective dimensions yield latent factors across （the generality） and within （the concept-scale interaction） the pronoun concepts. Repeated-measures analysis of variance （1-way ANOVA） and confirmatory factor analysis were employed to process data. It was found that each of the evaluation and potency measures yield a significant magnitude change across the pronouns, but there was indicated no significant change across the pronouns with respect to the activity dimension. Therewith, the pronoun My gained a salient value and the pronoun They the smallest value. Using confirmatory factor analysis five models were tested. Among them one model was good fit to the data. It engaged a four-factor solution resulted in that four pronouns are latent affective distinct but related factors and the evaluation, potency, and activity are their indicators.

Normative Versus Perceptual Gap Analysis of Hotel Product Quality as a Service to Tourism in Kenya

Kenya＇s tourism business stagnated from 1991 to 2003 and only registered small but steady grew from 2004. One of the sectors that recorded poor performance as a result of the slow growth of tourism is the hotel business. Despite this slack, stakeholders in Kenya have not tried to assess the extent to which the quality of this sector may impact on destination preference. The ultimate purpose of this research was to establish the quality gap between the expected and the perceived hotel product/service quality from both the perspective of the tourists and the hotel operators in Kenya. It was motivated by the need to create parameters that can elavate the competitiveness of Kenya＇s tourism using the hotel product/service quality offer. Descriptive quantitative research design was used to establish the secondary objectives and to assess two propositions set for the study. A sample of 211 tourists and 19 hotel operators in two major tourist provinces of Kenya was used to obtain information regarding normative and perceptive hotel product/service quality. Kenya＇s only destination marketing organisation, Kenya Tourist Board （KTB） marketers were also surveyed to provide insight on Kenya＇s destination position with regard to the motivation of tourists to visit Kenya. The study established that although the attractions which make tourists come to Kenya are the unique wildlife safari, beach tourism and the natural scenery, hotel product quality and hospitality plays a vital role in motivating tourists to choose Kenya as the destination to visit. However, this study found out that while the tourists and hotel operators agree on the normative hotel product quality level, there is a significant gap between the normative quality and the perceptual quality registered by tourists who used hotel services. The study established that hotel operators only recognize quality regulatory institutions with statutory and legal authority to incriminate facilities that do not comply with laid down operational requirements such as Hotels and Restaurants Authority and the Local Authority Public Health Department. The study has proposed an integrated framework that may be utilized to build a superior national hotel product/service quality so that the economic potential of tourism is maximized in Kenya.

Automatically detecting auditory P300 in several trials

A method was demonstrated based on Infomax independent component analysis(Infomax ICA) for automatically extracting auditory P300 signals within several trials. A signaling equilibrium algorithm was proposed to enhance the effectiveness of the Infomax ICA decomposition. After the mixed signal was decomposed by Infomax ICA, the independent component(IC) used in auditory P300 reconstruction was automatically chosen by using the standard deviation of the fixed temporal pattern. And the result of auditory P300 was reconstructed using the selected ICs. The experimental results show that the auditory P300 can be detected automatically within five trials. The Pearson correlation coefficient between the standard signal and the signal detected using the proposed method is significantly greater than that between the standard signal and the signal detected using the average method within five trials. The wave pattern result obtained using the proposed algorithm is better and more similar to the standard signal than that obtained by the average method for the same number of trials. Therefore, the proposed method can automatically detect the effective auditory P300 within several trials.

Analytical Model for Calculating Trapped Charge in a－Si：H and Its Relative Error Analysis

Using a Taylor series expansion for the Fermi-Dirac occupation function,an accurate analytical model is developed for calculating the trapped-charge density in a-Si: H considering deep and tail states simultaneously without simplification.This is followed by the investigation of the relative errors of the localized trapped charge density in a-Si:H at all temperatures as a function of the quasi-Fermi level in the band gap calculated from three published analytical models and our above model. The results suggest that the relative errors of all these models increase notably as Efn is very closed to Ec(e.g.,-0.01 eV< Efn-Ec).It is also noticed that the relative errors of all above models become larger normally the greater is the value of temperature.A detailed analysis indicates that each model has its own applicability with various temperatures and various positions of the Fermi level.

Algorithm for Harmonic Tidal Analysis along T/P Tracks： Taking Differences of Observed Sea Surface Heights at Adjacent Points as Observations

An algorithm （differential mode） is presented for the improvement of harmonic tidal analysis along T/P tracks, in which the differences between the observed sea surface heights at adjacent points are taken as observations. Also, the observation equations are constrained with the results of the crossover analysis; the parameter estimations are performed at 0.1° latitude intervals by the least squares. Cycle 10 to 330 T/P altimeter data covering the China Sea and the Northwest Pacific Ocean （2°-50° N,105°-150° E） are adopted for a refined along-track harmonic tidal analysis, and harmonic constants of 12 constituents in 8 474 points are obtained, which indicates that the algorithm can efficiently remove non-tidal effects in the altimeter observations, and improve the precision of tide parameters. Moreover, parameters along altimetry tracks represent a smoother distribution than those obtained by traditional algorithms. The root mean squares of the fitting errors between the tidal height model and the observations reduce from 11 cm to 1.3 cm.

Principal Component Analysis （PCA） on Multivariate Data of Lard Analysis in Cooking Oil

Discrimination of fatty acids （FAs） of lard in used cooking oil is important in halal determination. The aim of this study was to find the information related to the changes FAs of lard when frying in cooking oil. Quantitative analysis of FAs composition extracted from a series of experiments which involving frying cooking oil spiked with lard at three different parameters; concentration of spiked lard, heating temperatures and period of frying. The samples were analyzed using Gas Chromatography （GC） and Principal Components Analysis （PCA） technique. Multivariate data from chromatograms of FAs were standardized and computed using Unscrambler X10 into covariance matrix and eigenvectors correspond to Principal Components （PCs）. Results have shown that the first and second PCs contribute to the FAs mapping which can be visualized by scores and loading plots to discriminate FAs of lard in used cooking oil

Steganalysis of LSB Matching Using Characteristic Function Moment of Pixel Differences

Nowadays,many steganographic tools have been developed,and secret messages can be imperceptibly transmitted through public networks.This paper concentrates on steganalysis against spatial least significant bit(LSB) matching,which is the prototype of many advanced information hiding methods.Many existing algorithms deal with steganalysis problems by using the dependencies between adjacent pixels.From another aspect,this paper calculates the differences among pixel pairs and proves that the histogram of difference values will be smoothed by stego noises.We calculate the difference histogram characteristic function(DHCF) and deduce that the moment of DHCFs(DHCFM) will be diminished after stego bits are hidden in the image.Accordingly,we compute the DHCFMs as the discriminative features.We calibrate the features by decreasing the influence of image content on them and train support vector machine classifiers based on the calibrated features.Experimental results demonstrate that the DHCFMs calculated with nonadjacent pixels are helpful to detect stego messages hidden by LSB matching.

A Comprehensive Assessment of Water Quality at the Rosetta Branch of the Nile River, Egypt

The aim of the present study is to assess the water quality along the Rosetta branch of the Nile River, Egypt. The study area extends from upstream of the EI-Rahawy drain to the end of the branch. The correlation matrix was performed to help identify the nature of correlations between the different parameters. The WQI （water quality index） was calculated seasonally at different points along the Rosetta branch to provide a simple indicator of water quality at these points. The results of WQI calculations showed that the fecal coliform is the main cause of poor water quality along the Rosetta branch. A statistical analysis was also performed using a two-way ANOVA （analysis of variance） to identify the significant sources of water pollution and to determine the impact of the parameters on a mass loading. A significant difference was observed between the impacts of the pollution sources on the water quality. Also, a significant difference was observed between the impacts of each parameter in the mass loading. The results showed that the E1-Rahawy, Tala and Sabal drains are the major sources for water quality degradation along the Rosetta branch and that the effect of the EI-Tahrir and the Zawyet El-Baher drains on the water quality is not significant.

Adaptation of feed rate for 3-axis CNC high-speed machining

To improve the efficiency of CNC machining, assumptive transit circular arc is used to contour two adjacent moves together on the comer to make smooth paths. The radios of transit circular arc can be adjusted with contour accuracy, and the feed rate on the corner can be controlled through limiting the maximum feed rate of transit circular arc segment. A look-ahead algorithm for a series of moves is proposed for speed adjustment in advance, which avoids the occurrence of overload of cutting tool on the comer and reduces the servo track error of parts on the corner or of circular arc move. Equivalent trapezoidal velocity profile is used to analyze the speed of S-curve velocity profile and work out its accurate interpolation, which overcomes the disadvantage of looking up table to calculate feed rate approximately, hence high accuracy and fine surface quality can be obtained while the machining speed is high. The proposed methods can meet the requirements of real-time analysis of high-speed machining. The presented algorithm is effective and has been adopted by CNC system of newly developed high-speed milling machine.

Relation of Primitive Moisture Content and Energy Consumption on Soybean Pod Threshing

In this research, the effects of initial moisture content and needed impact energy on threshing of soybean pods were studied. An impact device was built based of pendulum mechanism. In the experiments, threshing percentage of soybean pod samples were measured at three initial moisture content levels of 16.25% and 35% w.b. and three energy levels of 173,284 and 446 mJ. The results of analysis of variance showed that moisture content and energy have significant effects on the threshing percentage. By increasing impact energy, amount of pod threshing increased. Also in all the energy levels, maximum threshing occurred at minimum moisture. Maximum threshing percentage was 83.4%, which was at 16% moisture content and 446 mJ levels, also minimum threshing percentage was 3.3% which was at 35% moisture content and 174 mJ levels. Soybean pod with higher moisture, contact between its edges of the pod was stronger than lower moisture, so more energy was needed to separate two edges at 35% moisture.