企业分部报告理论与实务探讨

本文结合国际会计准则 ,从理论上和实务上对分部报告的可行性、分部信息的质量特征、披露原则、披露内容及分部报告分析等方面作了探讨 。

针至病所——《灵枢》蕴藏的中医微创理念

《灵枢》记载的“针至病所”理论实质上蕴藏着中医微创技术的起源。“九针”作为古典针法的重要刀针器械工具,依据“皮脉筋肉骨五体”和“浅、中、深三部”分部理论,明确痹痛病位和治疗层次,联合运用多种刀针刺法,达到病变部位软组织减张减压的目的。然而,为了将这一中医微创技术发扬光大,需要从不同角度对古典针道进行诠释和推演,并结合现代科学技术,从而构建新的理论以指引临床。

一个二分量b族方程及其尖峰孤子解

提出一个二分量b族方程,利用分部理论求得该方程的尖峰孤子解。研究该方程具有统一形式的单尖峰孤子解,并分情况讨论了b在不同取值情况下的二重尖峰孤子解。

结构优化设计原理在钢筋混凝土排架设计中的应用

本文运用分部优化理论，采用黄金分割法，求得实际工程中钢筋混凝土排架最优断面后，可比原设计方案节省投资１０．２％。

Local Bifurcation of a Thin Rectangle Plate with the Friction Support Boundary

The dynamical equations of a thin rectangle plate subjected to the friction support boundary and its plane force are established in this paper. The local bifurcation of this system is investigated by using L S method and the singularity theory. The Z 2 bifurcation in non degenerate case is discussed. The local bifurcation diagrams of the unfolding parameters and the bifurcation response characters referred to the physical parameters of the system are obtained by numerical simulation. The results of the computer simulation are coincident with the theoretical analysis and experimental results.

Adiabatic shear sensitivity of ductile metal based on gradient-dependent JOHNSON-COOK model

Based on the expression proposed by WANG for the local plastic shear deformation distribution in the adiabatic shear band（ASB） using gradient-dependent plasticity,the effects of 10 parameters on the adiabatic shear sensitivity were studied.The experimental data for a flow line in the ASB obtained by LIAO and DUFFY were fitted by use of the curve-fitting least squares method and the proposed expression.The critical plastic shear strains corresponding to the onset of the ASB for Ti-6Al-4V were assessed at different assigned ASB widths.It is found that the proposed expression describes well the non-linear deformation characteristics of the flow line in the ASB.Some parameters in the JOHNSON-COOK model are back-calculated using different critical plastic shear strains.The adiabatic shear sensitivity decreases as initial static yield stress,work to heat conversion factor and strain-rate parameter decrease,which is opposite to the effects of density,heat capacity,ambient temperature and strain-hardening exponent.The present model can predict the ASB width evolution process.The predicted ASB width decreases with straining until a stable value is reached.The famous model proposed by DODD and BAI only can predict a final stable value.

New Exact Solutions for Konopelchenko-Dubrovsky Equation Using an Extended Riccati Equation Rational Expansion Method

Taking the Konopelchenko-Dubrovsky system as a simple example, some familles of rational formal hyperbolic function solutions, rational formal triangular periodic solutions, and rational solutions are constructed by using the extended Riccati equation rational expansion method presented by us. The method can also be applied to solve more nonlinear partial differential equation or equations.

Application of Game Theory in Social Science

Game theory is a tool for making decision for all scientists which it can predict the future. So many times, not only in professional life but in private life game theory can help people to make best decision. What make this article different with other game theory article is that it has written for arts science which they are not so much fluent in maths. The object of this article is to demonstrate the possibilities of game theory as an instrument for study of social science. The approach used to describe elementary games theoretic models as an integral part of social science with a collection of example to understand subject better. This paper addresses to theoreticians and practitioners of social science not particularly versed in game theory, rather than to those who are fluent in its mathematical language and intricacies.

Reflection of thermo-elastic wave in semiconductor nanostructures nonlocal porous medium

The current work is an extension of the nonlocal elasticity theory to fractional order thermo-elasticity in semiconducting nanostructure medium with voids.The analysis is made on the reflection phenomena in context of three-phase-lag thermo-elastic model.It is observed that,four-coupled longitudinal waves and an independent shear vertical wave exist in the medium which is dispersive in nature.It is seen that longitudinal waves are damped,and shear wave is un-damped when angular frequency is less than the cut-off frequency.The voids,thermal and non-local parameter affect the dilatational waves whereas shear wave is only depending upon non-local parameter.It is found that reflection coefficients are affected by nonlocal and fractional order parameters.Reflection coefficients are calculated analytically and computed numerically for a material,silicon and discussed graphically in details.The results for local(classical)theory are obtained as a special case.The study may be useful in semiconductor nanostructure,geology and seismology in addition to semiconductor nanostructure devices.

Microscopic dynamic simulation model for pedestrian at signalized intersection

Pedestrian's road-crossing model is the key part of micro-simulation for mixed traffic at signalized intersection.To reproduce the crossing behavior of pedestrians,the microscopic behaviors of the pedestrians passing through the crosswalk at signalized intersection were analyzed.A pedestrian's decision making model based on gap acceptance theory was proposed.Based on the field data at three typical intersections in Beijing,China,the critical gaps and lags of pedestrians were calibrated.In addition,considering pedestrian's required space,a modification of the social force model that consists of a self-deceleration mechanism prevents a simulated pedestrian from continuously pushing over other pedestrians,making the simulation more realistic.After the simple change,the modified social force model is able to reproduce the fundamental diagram of pedestrian flows for densities less than 3.5 m-2 as reported in the literature.

Non-unitary Scattering Theory against Generalized Unitary Scattering Theory

Comparison of non-unitary and generalized unitary scattering theories is done by means of nuclear monodromy （equivalence of Schrodinger and Maxwell time-independent equations）, tunneling and radioactivity. Radioactivity is important part of physics and our life. Its importance stretches from medicine as far as to war strategies. We present theoretical approach to achieve better understanding of the radioactive decay when modified quantum theory is applied. It can be done by updating existing codes to understand better construction of the world and terms and conditions of our existence. The theory modifications are strictly connected with the unimodular M matrix and Wronskian matrices （i.e. their determinants named Wronskians） which create underpinning of so called monodromy being two track wave-function evolution.

A Comparative Study of the Performance of Symmetric and Asymmetric Mixed-conducting Membranes

According to the configuration,mixed-conducting membranes are classified as symmetric membranes and asymmetric membranes consisting of a thin dense layer and a porous support.In this study,these two kinds of SrCo0.4Fe0.5Zr0.1O3-δ oxide-based membranes were systematically compared in terms of oxygen permeability and chemical stability,and their differences were elucidated by means of the theoretical calculation.For the oxygen permeability,the asymmetric membrane was greater than the symmetric membrane due to the significant decrease of bulk diffusion resistance in the thin dense layer of the asymmetric membrane.In regard to the chemical stability,the increase of oxygen partial pressure on the asymmetric membrane surface at CH4 side produced the stable time of over 1032h in partial oxidation of methane at 1123K,while the symmetric membrane was only of 528h.This study demonstrated that the asymmetric membrane was a promising geometrical configuration for the practical application.

Web Page Translation of Garment Enterprises in Zhejiang： Mass Communication Perspective

As part of business translation, web page translation is an effective way of global communication. Accurate and adequate translation of web pages can enhance the enterprises＇ competitiveness. This paper focuses on the features of Chinese and Western web pages of garment enterprises and the translation strategy with the guidance of mass communication theory. Results illustrate that Chinese texts favor symmetrical phrases rich in cultural connotation, whereas English texts prefer plain language with fewer culture-loaded expressions and the latter focuses more on the feeling of audiences. As a result, audience-oriented translation strategy is strongly recommended so as to maximize the communication effect of the enterprise web pages

Exploration on Reform of Ideological and Political Theory Examination in College

The ideological and political theory course exam in new era is an important part of the ideological and political theory teaching and important means to improve the effectiveness of teaching. In this paper, the author took a careful analysis of drawbacks and its causes of Universities traditional test, made a systematical summary of the combination of our school programs and 05 teaching practice of ideological and political theory course examinations of the Reform and effectiveness, and pointed out the problems of the Examination Reform and Development direction.

The Presentation Problem of the Conjugate Cone of the Hardy Space Hp(0 < p≤1)

The Hardy space Hpis not locally convex if 0 < p < 1, even though its conjugate space(Hp) separates the points of Hp. But then it is locally p-convex, and its conjugate cone(Hp) p is large enough to separate the points of Hp. In this case, the conjugate cone can be used to replace its conjugate space to set up the duality theory in the p-convex analysis. This paper deals with the representation problem of the conjugate cone(Hp) p of Hpfor 0 < p ≤ 1, and obtains the subrepresentation theorem(Hp) p L∞(T, C p).

Intrinsic viscosity of polymer solutions: fresh ideas to an old problem

Intrinsic viscosity is one of the most fundamental properties of dilute polymer solutions; its study forms an integral part of the cornerstone of the modern macromolecular theory. However, a general theory applicable to any chain architectures and solvent conditions has remained elusive, due to the formidable challenges in the theoretical treatment of the long-range, many-body and accumulative hydrodynamic effects. Recently, Lijia An and coworkers at the Changchun Institute of Applied Chemistry, Chinese Academy of Sciences, has developed a new approach that largely overcomes these challenges. Their new theory provides a simple and unified theoretical framework for describing the intrinsic viscosity of polymers with arbitrary architectures under any solvent conditions and forms the theoretical basis for inferring the polymer chain structure from intrinsic viscosity measurements. Comparisons with existing experimental data yield extensive, quantitative agreement.

Damage and progressive failure of concrete structures using non-local peridynamic modeling

Peridynamics (PD), a recently developed theory of solid mechanics, which employs a non-local model of force interaction and makes use of integral formulation rather than the spatial partial differential equations used in the classical continuum mechanics theory, has shown effectiveness and promise in solving discontinuous problems at both macro and micro scales. In this paper, the peridynamics theory is used to analyze damage and progressive failure of concrete structures. A non-local peridynamic model for a rectangular concrete plate is developed, and a central pairwise force function is introduced to describe the interior interactions between particles within some definite distance. Damage initiation, evolution and crack propagation in the concrete model subject to in-plane uni-axial tension, in-plane uni-axial compression and out-of-plane impact load are investigated respectively. The numerical results show that discontinuities appear and grow spontaneously as part of the solution to the peridynamic equations of motion, and no special failure criteria or re-meshing techniques are required, which proves the potential of peridynamic modeling as a promising technique for analyzing the progressive failure of concrete materials and structures.

Convergence error estimates of the Crank-Nicolson scheme for solving decoupled FBSDEs

In this work, we theoretically analyze the convergence error estimates of the Crank-Nicolson （C-N） scheme for solving decoupled FBSDEs. Based on the Taylor and ItS-Taylor expansions, the Malliavin calculus theory （e.g., the multiple Malliavin integration-by-parts formula）, and our new truncation error cancelation techniques, we rigorously prove that the strong convergence rate of the C-N scheme is of second order for solving decoupled FBSDEs, which fills the gap between the second-order numerical and theoretical analysis of the C-N scheme.

Realistic flat-band model based on degenerate p-orbitals in two-dimensional ionic materials

Though several theoretical models have been proposed to design electronic flat-bands, the definite experimental realization in two-dimensional atomic crystal is still lacking. Here we propose a novel and realistic flat-band model based on threefold degenerate p-orbitals in two-dimensional ionic materials. Our theoretical analysis and first-principles calculations show that the proposed flat-band can be realized in 1 T layered materials of alkali-metal chalogenides and metal-carbon group compounds. Some of the former are theoretically predicted to be stable as layered materials(e.g., K2 S), and some of the latter have been experimentally fabricated in previous works(e.g., Gd2 CCl2). More interestingly, the flat-band is partially filled in the heterostructure of a K2 S monolayer and graphene layers. The spin polarized nearly flatband can be realized in the ferromagnetic state of a Gd2 CCl2 monolayer, which has been fabricated in experiments. Our theoretical model together with the material predictions provide a realistic platform for the study of flat-bands and related exotic quantum phases.