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从价值特征来完善内部自创无形资产的计量 被引量:1
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作者 包洪信 《佳木斯大学社会科学学报》 2002年第6期42-43,共2页
首先分析了企业内部自创无形资产价值创造具有高投入和高风险、价值缺乏可比性和价值计量具有不确定性的特点 ,从而对现行自创无形资产的资本化计量模式、费用化计量模式和部分费用化计量模式进行评价 ,最后提出我国内部自创无形资产的... 首先分析了企业内部自创无形资产价值创造具有高投入和高风险、价值缺乏可比性和价值计量具有不确定性的特点 ,从而对现行自创无形资产的资本化计量模式、费用化计量模式和部分费用化计量模式进行评价 ,最后提出我国内部自创无形资产的计量应分步改革 。 展开更多
关键词 内部自制 无形资产 费用化 资本化
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论重大行政决策合法性审查二元标准的确立 被引量:2
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作者 徐博嘉 《理论与现代化》 CSSCI 2015年第6期101-107,共7页
当前在各省市立法实践中,对于重大行政决策合法性审查的规定,鲜有一套系统且完整的标准。传统"实体-程序"的二分标准割裂了重大行政决策的连贯性,极易导致审查的形式化。由于重大行政决策自身兼具内部性与外部性、抽象性与具... 当前在各省市立法实践中,对于重大行政决策合法性审查的规定,鲜有一套系统且完整的标准。传统"实体-程序"的二分标准割裂了重大行政决策的连贯性,极易导致审查的形式化。由于重大行政决策自身兼具内部性与外部性、抽象性与具体性的双重复合属性,需要重新审视其合法性审查标准的确立。由此,站在"内部-外部"的视角重新确立重大行政决策合法性审查的"内部自制标准"与"外部衡量标准"二元审查标准,使之量化的审查内容更加周延。 展开更多
关键词 重大行政决策 合法性审查 二元标准 内部自制 外部衡量
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The Research On The Control Self- Assessment-Base On The Assessment Report
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作者 Long Xiaobin Wang Yuming 《International English Education Research》 2015年第9期80-82,共3页
Internal control self-assessment is an internal control audit method which consists of the auditors' audit and entity managers together constitute an evaluation team. then result in a report of CSA which include the ... Internal control self-assessment is an internal control audit method which consists of the auditors' audit and entity managers together constitute an evaluation team. then result in a report of CSA which include the defects finding and improvement plan. As the product of it. research on the CSA report is very important. In this research base on the real data to study, and analysis shows that the quality of report in Chinese CSA were not high. 展开更多
关键词 CSA Internal Control. Audit.
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Steering control strategy guide by two preview vision cues 被引量:7
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作者 SHEN Huan LING Rui +1 位作者 MAO JianGuo LI ShunMing 《Science China(Technological Sciences)》 SCIE EI CAS 2012年第9期2662-2670,共9页
Vision cues play an important role in states feedback in motion control.However,the existing driver steering models consider little about vision cues utilized by human drivers during their steering procedure.This pape... Vision cues play an important role in states feedback in motion control.However,the existing driver steering models consider little about vision cues utilized by human drivers during their steering procedure.This paper presents a novel steering control strategy based on two preview points(far point and near point).The far point is used to compensate the steering wheel by predicting the upcoming curvature change with respect to the lane,while the near point as vision feedback,which is used to tune the steering wheel by estimating the errors of vehicle states and lane center.To obtain much smoother lateral acceleration during steering,a forward internal model is established using a second-order yaw dynamics system that captures the influence of yaw angular acceleration caused by steering wheel angle.The input parameter of the second-order system is the vision cues of both the near and far points,and the output parameters are the ideal yaw angle and yaw rate.To calculate suitable the steering wheel angle,an adaptive controller is designed using fuzzy sliding technology,which is used as the input of the vehicle system dynamics.Numerical simulation results show that the proposed method performs better than the existing driver steering models in case of imitating human drivers' behavior,and exhibits excellent adaption to the lane curvature change. 展开更多
关键词 autonomous driving lateral control driver model fuzzy logic cognitive vehicle
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