修(制)订研究生培养方案的“123546”准则——以西北师范大学为例

以西北师范大学为例,介绍了基于"123456"准则修(制)订研究生培养方案的做法。具体来说,"1位转变"即实现研究生的角色从被动学习到主动研究的转变;"2分培养"即学术学位研究生与专业学位研究生的分类培养、学术学位硕士生与学术学位博士生的分层培养;"3方联动"即以研究生院为纽带的政府、社会和大学的联动;"4跨选课"即实施跨专业、跨学科、跨学院、跨层次选课制度;"5目并举"即优化课程体系、规范课堂教学、搭建发展平台、强化团队指导、完善过程管理;"6手齐抓"即信息化建设、精品文献库开发、精品案例库开发、教学大纲制定、严格课程考核、落实完全学分制。

完善我国市场主体准入制度的若干思考

市场主体准入制度是建立和完善社会主义市场经济体制的基础和保障。然而,由于相关法律、法规的不完善,导致了目前我国市场主体准入制度存在着诸多弊端。因此,进一步改革和完善我国的市场主体准入制度乃当务之急。主要措施:完善登记管理法规,改革登记注册体制,简化注册程序,放宽登记条件,降低登记成本。建立一个既符合现代企业制度要求,又与国际惯例合理接轨的市场主体准入制度。

WTO环境下新型市场主体准入制度的构建

WTO规则要求市场经济国家建立统一、顺畅、无任何障碍的市场主体准入制度。然而,长期以来由于计划经济体制的影响和相关法律、法规的不完善,导致了目前我国市场主体准入制度存在着诸多弊端。因此,适应WTO规则,进一步改革和完善我国的市场主体准入制度乃当务之急。为此应完善登记管理法规,改革登记注册体制,放宽登记条件,降低登记成本,建立一个既符合现代企业制度要求,又与国际惯例合理接轨的市场主体准入制度。

发达国家电网企业财务规制的经验及启示

规制机构需要通过财务规制来获取电网企业全面、真实的成本信息,实现有效的价格规制。根据通用会计准则核算形成的会计信息并不能反映企业真实的成本信息,需要建立专业的规制会计准则。以英美为代表的成熟市场经济国家在充分的法律授权下建立了较为完善的规制会计准则体系,其规制的核心内容是资产的取得及折旧、收入、费用、电价的成本构成,以及财务信息的报送、审计与公开。我国目前尚未制定出台规制会计准则,且准则制定面临着法律授权和依据不足、人才缺乏等困难。建议：远期服务于构建输配电价格规制体系,建立电网企业规制会计准则;近期服务于输配电价格新机制,建立电网企业成本信息定期报送与评估制度。

也谈我国信托市场准入门槛

一、国外信托市场准入制度 任一国家批准设立信托机构必须制定一个标准,不仅仅看申请者的内部条件,更注意申请者的外部条件。由于各国法制不同,采取批准设立信托机构的标准也各异。大多数国家把这种标准体现在立法之中,有的侧重于资金、人才、技术等内部条件,有的则把社会经济。

Energy evolution mechanism and failure criteria of jointed surrounding rock under uniaxial compression

The object of this article is to investigate the energy evolution mechanism and failure criteria of cross-jointed samples containing an opening during deformation and failure based on the uniaxial compression test and rock energy principle.The results show that the energy evolution characteristics of the samples correspond to a typical progressive damage mode.The peak total energy,peak elastic energy,and total input energy of the samples all first decrease and then increase with an increase of half of the included angle,reaching their minimum values when this angle is 45°,while the dissipated energy generally increases with this angle.The existence of the opening and cross joints can obviously weaken the energy storage capacity of the rock,and the change in the included angle of the cross joint has a great influence on the elastic energy ratio of the sample before the peak stress,which leads to some differences in the distribution laws of the input energy.The continuous change and the subsequent sharp change in the rate of change in the energy consumption ratio can be used as the criteria of the crack initiation and propagation and the unstable failure of the sample,respectively.

A Possible Narrative Section Harmonisation？ The Role of the Practice Statement Management Commentary

The Practice Statement provides a flexible approach to preparation of the management commentary, generating more meaningful disclosure and discussing those matters that are more relevant to the company＇s individual circumstances. In this direction, the International Accounting Standards Board （IASB） has highlighted some content elements recognised as being fundamental for guaranteeing the usefulness of the management commentary. With reference to these elements, it is interesting to analyse the level of disclosure of the financial reporting. These analyses aim to identify the themes dealt with most extensively by the companies and those that require greater attention so that the narrative section of the financial statement is, on the one hand, at least consistent with the suggestions of the guideline and, on the other hand, contains information that is useful for the users. Lastly, in the light of the relevant European Union （EU） directives, the results of the analysis will help to formulate considerations on the ability of the IASB guideline to improve the completeness of the narrative section. All this is examined in a cross-country dimension： Financial reports in Italy and the United Kingdom （UK） are examined. The content analysis methodology is applied. Within the financial reporting, the management discussion is examined in particular. The analysis is performed considering 2008. This qualitative paper will contribute to the studies on disclosure and usefulness of the information provided.

Kinematic analysis of shallow tunnel in layered strata considering joined effects of settlement and seepage

The purpose of this work is to predict the state of collapse in shallow tunnel in layered strata by using a new curved failure mechanism within the framework of upper bound theorem.Particular emphasis is first given to consider the effects of seepage forces and surface settlement.Furthermore,the Hoek-Brown nonlinear failure criterion is adopted to analyze the influence of different factors on the collapsing shape.Two different curve functions which describe two different rock layers are obtained by virtual work equations under the variational principle.According to the numerical results,the parameter B in Hoek-Brown failure criterion and the unit weights in different rock layers have a positive relationship with the size of collapsing block while pore pressure coefficient and the parameter A in Hoek-Brown failure criterion present a reverse tend.

IPSAS and Accounting Systems in the Italian Public Administrations： Expected Changes and Implementation Scenarios

This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard （IPSAS） standards within the Italian local public administration. In perspective, local Public Administrations （PA） may represent the reference target for the introduction of IPSAS standards but a direct application in the short-run can hardly be imagined in the Italian context. According to the CFOs of medium-small Municipalities in the Lazio Region, the IPSAS enforcement strategy swings between the ＂forced＂ model and the ＂spontaneous＂ model. The application of IPSAS standards to Italian PAs depends on specific law provisions at all institutional levels and requires a process of implementation based on a bottom-up model ＂governed by the center＂.

New double yield surface model for coarse granular materials incorporating nonlinear unified failure criterion

A new double-yield-sarface （DYS） model was developed to characterize the strength and deformation behaviors of coarse granular materials （CGMs）. Two kinds of deformation mechanisms, including the shear and compressive plastic deformation, were taken into account in this model, These two deformation mechanisms were described by the shear and compressive yield functions, respectively. The Lode angle dependent formulations of proposed model were deduced by incorporating a 3D nonlinear unified failure criterion. Some comparisons were presented between the numerical predictions of proposed model and test data of true triaxial tests on the modeled rockfills. The model predictions are in good agreement with the test data and capture the strain hardening and plastic volumetric dilation of CGMs. These findings verify the reasonability of current DYS model, and indicate that this model is well suited to reproduce the stress-strain-volume change behavior of CGMs in general.

Analysis and comparison of business income tax treatment of enterprise merger

In this paper, combined with the ＂Enterprise Accounting Standards No. eighteenth issued -- income tax＂ and ＂Enterprise Accounting Standards No. twentieth＂ -- the merger of enterprises and the State Administration of Taxation on enterprise merger business related income tax provisions of the problem of enterprise income tax, from the perspective that enterprise merger accounting is divided into the same control and the different control corresponds to the general tax treatment and special tax treatment, I compare the process of enterprises under different circumstances of income tax with an example.

Fair value accounting under financial crisis

The recent financial crisis has led to a vigorous debate about the pros and cons of fair-value accounting （FVA）. This debate presents a major challenge for FVA going forward and standard setters＇ push to extend FVA into other areas. In this article, we highlight three important issues as an attempt to make sense of the debate. First, much of the controversy results from confusion about what is new and different about FVA. Second, while there are legitimate concerns about marking to market （or pure FVA） in times of financial crisis, it is less clear that these problems apply to FVA as stipulated by the accounting standards, be it IFRS or U.S. GAAP. Third, historical cost accounting （HCA） is unlikely to be the remedy. There are a number of concerns about HCA as well and these problems could be larger than those with FVA.

Despreader for Direct Sequence Spread Spectrum System and Its Performance Analysis

A new type of despreader for direct sequence spread spectrum signal is proposed. Compared with traditional despreaders, the new despreader does not contain hard decision ware or handle binary sequence any more, and the locally stored spread spectrum signals are pre-modulated baseband signals (such as Gaussian minimum shift keying (GMSK) signals), which are much more similar to the received spread spectrum signals. Moreover, the missed detection probability of the despreader is about one order of magnitude lower than that of traditional ones. Based on the maximum likelihood criterion and phase probability density function of demodulated signal, a new method of ana- lyzing the despreaders’ performance is put forward, which is proved to be more accurate than traditional methods according to the numerical results. Finally, an adaptive despreader under different signal-to-noise ratios is given.

＂Events＂ Approach to Basic Accounting Theory： How Far Away Can It Go

As a totally new accounting theory, ＂events＂ approach to basic accounting theory tends to reform traditional accounting theory. Its main idea is providing detailed information about economic events that allow individual users to generate their own input values for their own individual decision model. From existing literature, we can find that this theory has not formed a perfect system, study on it is not deep and the theory itself has some drawbacks. The goal of this paper is to introduce this theory systematically. By analyzing the drawbacks of this theory, this paper proposes some solutions to improve it.

A New-style Internal Auditing： The Governance-oriented Internal Auditing

The transformation of internal auditing （IA） from the function of supervision, management and control-oriented to governance-oriented are fulfilled while governance-oriented internal auditing emerging from the demand of corporate governance. The governance-oriented internal auditing （GOIA） is a risk-based assurance and consulting activity designed to add value into the organization focusing on the effectiveness of corporate governance in supervision and assessment by compound professional aims. Governance-oriented internal auditing includes board auditing, strategic auditing, management responsibility auditing and risk management auditing, etc..

Mechanism of zonal disintegration phenomenon in enclosing rock mass around deep tunnels

In order to study the mechanism of the zonal disintegration phenomenon(ZDP),both experimental and theoretical investigations were carried out.Firstly,based on the similarity law,gypsum was chosen as equivalent material to simulate the deep rock mass,the excavation of deep tunnel was modeled by drilling a hole in the gypsum models,two circular cracked zones were measured in the model,and ZDP in the enclosing rock mass around deep tunnel was simulated in 3D gypsum model tests.Secondly, based on the elasto-plastic analysis of the stressed-strained state of the surrounding rock mass with the improved Hoek-Brown strength criterion and the bilinear constitutive model,the maximum stress zone occurred in vicinity of the elastic-plastic interface due to the excavation of the deep tunnel,rock material in maximum stress zone is in the approximate uniaxial loading state owing to the larger tangential force and smaller radial force,the mechanism of ZDP was explained,which lay in the creep instability failure of rock mass due to the development of plastic zone and transfer of the maximum stress zone within the rock mass.Thirdly,the analytical critical depth for the occurrence of ZDP was obtained,which depended on the mechanical indices and stress concentration coefficient of rock mass.

Placement optimization of actuator and sensor and decentralized adaptive fuzzy vibration control for large space intelligent truss structure

Large space truss structure is widely used in spacecrafts.The vibration of this kind of structure will cause some serious problems.For instance,it will disturb the work of the payloads which are supported on the truss,even worse,it will deactivate the spacecrafts.Therefore,it is highly in need of executing vibration control for large space truss structure.Large space intelligent truss system(LSITS) is not a normal truss structure but a complex truss system consisting of common rods and active rods,and there are at least one actuator and one sensor in each active rod.One of the key points in the vibration control for LSITS is the location assignment of actuators and sensors.The positions of actuators and sensors will directly determine the properties of the control system,such as stability,controllability,observability,etc.In this paper,placement optimization of actuators and sensors(POAS) and decentralized adaptive fuzzy control methods are presented to solve the vibration control problem.The electro-mechanical coupled equations of the active rod are established,and the optimization criterion which does not depend upon control methods is proposed.The optimal positions of actuators and sensors in LSITS are obtained by using genetic algorithm(GA).Furthermore,the decentralized adaptive fuzzy vibration controller is designed to control LSITS.The LSITS dynamic equations with considering those remaining modes are derived.The adaptive fuzzy control scheme is improved via sliding control method.One T-typed truss structure is taken as an example and a demonstration experiment is carried out.The experimental results show that the GA is reliable and valid for placement optimization of actuators and sensors,and the adaptive fuzzy controller can effectively suppress the vibration of LSITS without control spillovers and observation spillovers.

Break-down criterion for the water-wave equation

We study the break-down mechanism of smooth solution for the gravity water-wave equation of infinite depth. It is proved that if the mean curvature κ of the free surface Σt, the trace（V, B） of the velocity at the free surface, and the outer normal derivative ？P/？n of the pressure P satisfy sup t∈[0,T]｜｜κ（t）｜｜Lp∩L^2＋∫0^T｜｜（▽V, ▽B）（t）｜｜L∞^6dt〈＋∞,inf （t,x,y）∈[0,T]×Σ_t- P/ n（t, x, y）≥c0,for some p 〉 2d and c_0〉 0, then the solution can be extended after t = T.