刍议业主权理论和实体理论

企业的各项资产和负债是可以单独计量的，而业主权益则既不可以按现行市价，也不能按主观价值来计量，其在财务报表上所反映的总额是按传统会计程序、采用一定方法计量特定资产和负债所形成的结果，在会计等式中表现为“资产－负债＝所有者权益”。尽管无法采用单独的方法...

Modeling commuters' route choice behavior under pre-trip information system

Research about the auto commuter＇s pre-trip route choice behavior ignores the combined influence of the real-time information and all respondents＇ historical information in the existing documents.To overcome this shortcoming,an approach to describing the pre-trip route choice behavior with the incorporation of the real-time and historical information is proposed.Two types of real-time information are investigated,which are quantitative information and prescriptive information.By using the bounded rationality theory,the influence of historical information on the real-time information reference process is examined first.Estimation results show that the historical information has a significant influence on the quantitative information reference process,but not on the prescriptive information reference process.Then the route choice behavior is modeled.A comparison is also made among three route choice models,one of which does not incorporate the real-time information reference process,while the others do.Estimation results show that the route choice behavior is better described with the consideration of the reference process of both quantitative and prescriptive information.

Comparison of convective parameterizations in RegCM4 experiments over China with CLM as the land surface model

in the latest version of the international Centre for Theoretical Physics＇ regional climate model, RegCM4, CLM was introduced as a new land surface scheme. The performance over China of RegCM4-CLM with different convection schemes is analyzed in this study, based on a series of short- term experiments.The model is driven by ERA-Interim data at a grid spacing of 25 km.The convection schemes employed are： Emanuel; Grell; Emanuel over land and Grell over ocean; Grell over land and Emanuel over ocean; and Tiedtke. The simulated mean surface air temperature and precipitation in December-February-January and June-July-August are compared against observation. In general, better performance of Emanuel is found both for temperature and precipitation, and in both seasons. Thus, the model physics of CLM and Emanuel for the land surface processes and convection, respectively, are recommended for further application of RegCM4 over the China region. The de^ciencies that remain in the model arealso outlined and discussed.

A Possible Experimental Test on Five-Dimensional Gravitation Theory of Complex Field

By appropriately choosing additional dimensions of space-time, the mass spectrum of mesons is obtained, and the calculated results agree with the experimental data.

Lie-Form Invariance of the Nonholonomic System of Relative Motion in Event Space

In this paper, the Lie-form invariance of a nonholonomic system of relative motion in event space is studied. Firstly, the definition and the criterion of the Lie-form invariance of the nonholonomic system of relative motion in event space is given. Secondly, the Hojman conserved quantity and a new type of conserved quantity deduced from the Lie-form invariance are obtained. An example is given to illustrate the application of the results.

Spinor Field Realizations of W2,6 String and W6 String

In this paper the spinor field BRST charges of the W2,6 string and W6 string are constructed, where the BRST charges are graded.

Implementation of Non-local Operations for High-Dimensional Systems Through Qubit Quantum Channels

We propose a method to implement a kind of non-local operation between spatially separated two systems with high dimensions by using only a low-dimensional qubit quantum channel and 2-bit classical communication. For qutrit systems, we further show the creation of non-local maximally entangled state and the construction of the non-local quantum XOR gate in terms of the obtained non-local operations as well as some single qutrit local gates.

Thermal Phase in Bubbling Geometries

We use matrix model to study thermal phase in bubbling half-BPS type liB geometries with SO（4） × SO（4） symmetry. Near the horizon limit, we find that thermal vacua of bubbling geometries have disjoint parts, and each part is one kind of phase of the thermal system. We connect the thermal dynamics of bubbling geometries with one-dimensional fermions thermal system. Finally, we try to give a new possible way to resolve information loss puzzle.

Constructivism Representatives about Cognition Process

The article provides an analysis of the approach to cognition in the theory of constructivism according to different constructivism concepts such as： methodical constructivism, scientific-theoretical constructivism, natural epistemology, personal construct theory, social constructivism, concepts of some radical constructivism representatives, constructive realism. The analysis demonstrates that constructivism helps to establish subject＇s control over the reality perceived by him when eliminating any deviations or resentments from his preferable target condition. In this case, the model of the world cognized contains only the aspects which are relevant to subject＇s purposes and actions. It is advanced the idea the current stage of science development is connected with the change of its fundamental bases. As a result, the model of the reality becomes a result of interaction between subject of scientific and cognitive activity with the reality, but the ideas of constructivism in its classical meaning don＇t correspond to this conclusion. The author proves that cognition based on the constructive realism is the most appropriate to the modern stage of epistemology development as it cancels the opposition of constructivism and realism in some extent and promotes getting a rational knowledge about the reality by subject.

Treatment of the Income Tax in Enterprises Merger

Many merger and reorganization is enterprises merger, because merger perplexing, the treatment of income tax accounting exists a variety of complex problems, the merging party obtains the net wealth of the combined party, some include the deferred income tax liabilities and deferred tax assets, there are not included. The merging party merger resulting combined balance in the merging process may affect the current income tax and deferred income tax, but also may not have any effect. This paper goes through the application case on enterprises merger＇ merging party or purchase party tax treatment to carry on analysis, which provides the major reference for accounting theory and accounting practice circles.

Research on the Three Forms of Education Philosophy and Its Enlightenment

Educational philosophy exists in three forms： philosophy of professional education, philosophy of public education, and philosophy of personal education, which are interrelated with their own unique features. Enlightenment： this knowledge helps avoid misunderstanding of educational philosophy, which is not only a type of theoretical philosophy, but also a practical philosophy; teachers need to construct a proper philosophy of personal education of their own and enhance their professionalism and specialism while improving their humanistic quality and professional sentiment; great efforts should be made to create an educational community to exert the influence of philosophy of public education, and to promote the healthy development of educational activities.

Transmission eigenvalue problem for inhomogeneous absorbing media with mixed boundary condition

Consider the transmission eigenvalue problem for the wave scattering by a dielectric inhomogeneous absorbing obstacle lying on a perfect conducting surface. After excluding the purely imaginary transmission eigenvalues, we prove that the transmission eigenvalues exist and form a discrete set for inhomogeneous nonabsorbing media, by using analytic Fredholm theory. Moreover, we derive the Faber-Krahn type inequalities revealing the lower bounds on real transmission eigenvalues in terms of the media parameters. Then, for inhomogeneous media with small absorption, we prove that the transmission eigenvalues also exist and form a discrete set by using perturbation theory. Finally, for homogeneous media, we present possible components of the eigenvalue-free zone quantitatively, giving the geometric understanding on this problem.

Interpolation of Lorentz martingale spaces

In this paper,we apply function parameters,introduced by Persson,to real interpolation of Lorentz martingale spaces.Some new interpolation theorems concerning Lorentz martingale spaces are formulated.The results that we obtain generalize some fundamental interpolation theorems in classical martingale Hp theory.

Determination of Deuteron Dipole Moment in Nuclear Quark-Like Model

Using the quark-like model, we have improved the existing deviation between theoretical and experimental values of magnetic dipole moment of deuteron. Based upon Pauli Exclusion Principle, the constituent quarks form a ground state for l = 0. The expectation value of the deuteron magnetic dipole moment operator is determined to be equal to 0.861 597 8μ N in better agreement with the measured value of 0.857 437 6μ N as compared to the shell model calculations.

Weak radiative hyperon decays in covariant baryon chiral perturbation theory

Weak radiative hyperon decays,important to test the strong interaction and relevant in searches for beyond the standard model physics,have remained puzzling both experimentally and theoretically for a long time.The recently updated branching fraction and first measurement of the asymmetry parameter of Λ→nγ by the BESIII Collaboration further exacerbate the issue,as none of the existing predictions can describe the data.We show in this work that the covariant baryon chiral perturbation theory,with constraints from the latest measurements of hyperon non-leptonic decays,can well describe the BESIII data.The predicted branching fraction and asymmetry parameter for Ξ→Σγ are also in agreement with the experimental data.We note that a more precise measurement of the asymmetry parameter,which is strongly constrained by chiral symmetry and related with that of Σ→pγ,is crucial to test Hara’s theorem.We further predict the branching fraction and asymmetry parameter of Σ~0→nγ,whose future measurement can serve as a highly nontrivial check on our understanding of weak radiative hyperon decays and on the covariant baryon chiral perturbation theory.