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人力资源会计及人力资源信息披露的彩色模式(下) 被引量:16
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作者 葛家澍 杜兴强 《财会通讯(上)》 北大核心 2001年第12期3-5,共3页
四、人力资源会计报告的彩色模式 会计是一个信息系统。从某种程度上讲,企业层次和经济范畴的人力资源会计报告是否必要,取决于人力资源会计信息的经济后果。文献检索表明。
关键词 人力资源会计 信息披露 会计报告 “彩色模式” 非财务信息
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First record of marine crab,Eucrate alcocki Serène,in Serène and Lohavanijaya,1973 (Crustacea,Decapoda,Brachyura,Euryplacidae) from India 被引量:2
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作者 M.RAJKUMAR K.P.KUMARAGURU VASAGAM +1 位作者 李新正 孙军 《Chinese Journal of Oceanology and Limnology》 SCIE CAS CSCD 2009年第4期832-834,共3页
This paper reports the occurrence of a marine brachyuran crab species Eucrate alcocki Serene, in Serene et al., 1973, of the family Euryplacidae Stimpson, 1871, for first time from India, based on a male specimen from... This paper reports the occurrence of a marine brachyuran crab species Eucrate alcocki Serene, in Serene et al., 1973, of the family Euryplacidae Stimpson, 1871, for first time from India, based on a male specimen from Parangipettai fish landing centre in Bay of Bengal, Southeast Coast of India. Although morphologically corresponding with what is currently defined as E. alcocki, the color pattern of the carapace of the present specimen is rather different from that of the Chinese material-only the anterior fifth of the carapace is marked with scattered red spots, the rest of the surface is yellowish, with four unusually shaped red blotches which almost look like Sanskrit characters. 展开更多
关键词 Eucrate alcocki BRACHYURA INDIA record taxonomy
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Tracking of human head with particle filter 被引量:1
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作者 郭超 《Journal of Harbin Institute of Technology(New Series)》 EI CAS 2009年第2期269-274,共6页
To cope with the problem of tracking a human head in a complicated scene,we propose a method that adopts human skin color and hair color integrated with a kind of particle filter named condensation algorithm.Firstly,a... To cope with the problem of tracking a human head in a complicated scene,we propose a method that adopts human skin color and hair color integrated with a kind of particle filter named condensation algorithm.Firstly,a novel method is presented to set up human head color model using skin color and hair color separately based on region growing.Compared with traditional human face model,this method is more precise and works well when human turns around and the face disappears in the image.Then a novel method is presented to use color model in condensation algorithm more effectively.In this method,a combination of edge detection result,color segmentation result and color edge detection result in an Omega window is used to measure the scale and position of human head in condensation.Experiments show that this approach can track human head in complicated scene even when human turns around or the distance of tracking a human head changes quickly. 展开更多
关键词 human head tracking CONDENSATION particle filter Hausdorff distance
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无形资本的识别与确认 被引量:4
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作者 贺云龙 《财经科学》 CSSCI 北大核心 2010年第5期110-117,共8页
本文从超额收益、契约和资产专用性三个维度对无形资本进行了有效识别。在有效识别无形资本的基础上,利用会计确认的"彩色模式"将无形资本确认为核心、紧密和松散三个层次。确认结果显示:核心层次无形资本包括土地使用权资本... 本文从超额收益、契约和资产专用性三个维度对无形资本进行了有效识别。在有效识别无形资本的基础上,利用会计确认的"彩色模式"将无形资本确认为核心、紧密和松散三个层次。确认结果显示:核心层次无形资本包括土地使用权资本、特许经营权资本、知识产权资本和经营能力资本;紧密层次无形资本包括品牌资本和关系资本;松散层次无形资本包括道德资本和基础结构资本。 展开更多
关键词 无形资本 识别 确认 “彩色模式”
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