会计管制研究

近年来,国内出现了一系列证券市场虚假信息事件。公司报告信息失真对国家正常运行是不利的。这需要采取强有力措施,实行会计管制,治理不正常现象。完善会计管制,一方面要完善会计的各项规则——这属于外部条件;另一方面要做好企业自身的内部控制——这属于内部条件。

Research of CRP-based irregular 2D seismic acquisition

Seismic exploration in the mountainous areas of western Chinese is extremely difficult because of the complexity of the surface and subsurface, which results in shooting difficulties, seismic data with low signal-to-noise ratio, and strong interference. The complexity of the subsurface structure leads to strong scattering of the refl ection points; thus, the curved-line acquisition method has been used. However, the actual subsurface structural characteristics have been rarely considered. We propose a design method for irregular acquisition based on common refl ection points（CRP） to avoid difficult-to-shoot areas, while considering the structural characteristics and CRP positions and optimizing the surfacereceiving line position. We arrange the positions of the receiving points to ensure as little dispersion of subsurface CRP as possible to improve the signal-to-noise ratio of the seismic data. We verify the applicability of the method using actual data from a site in Sichuan Basin. The proposed method apparently solves the problem of seismic data acquisition and facilitates seismic exploration in structurally complex areas.

存贷款实际利差:水平、结构、走势及其影响因素

本文选取可测的指标,以宁波市全部银行业金融机构的汇总数据为样本,通过统计分解和计量分析,分析了人民币存贷款实际利差的绝对水平、内部结构、长期走势及其影响因素,并据此提出了完善人行利率调控体系的若干建议。

Plotting and application of predominance area diagram of In-S-O system based on topological rules

The mathematical topological rule was proposed to plot the predominance area diagram.Based on the phase rules,the components of In-S-O system were analyzed and the coexisting points of three condensed phases were determined.Combined with the topological rules and thermody namic calculation,four relation diagrams between the coexisting points of three condensed phases,which were denoted as α,β stable plane-topological diagram and unstable plane-topological diagram,were plotted for the In-S-O system.The results show that α stable plane topological diagram is in accordance with the predominance area diagram of In-S-O system plotted by traditional methods,which indicates that the new method is feasible to plot the predominance area diagram of In-S-O system.Meanwhile,β unstable plane-topological diagram can be used to elucidate the indium production with the bath smelting process.

On the Error Estimate of Adini's Element for the Second Order Problems

The main aim of this paper is to have an accurate analysis on the famous Adini＇s element for the second order problems under to the anisotropic meshes. We firstly show that the interpolation of Adini＇s element satisfy the anisotropic property. Then the optimal error estimate is obtained without the regularity assumption on the meshes.

A flexible lag definition for experimental variogram calculation

Inferring the experimental variogram used in geostatistics commonly relies on the method-of-moments approach.Ideally,the available data-set used for calculating the experimental variogram should be drawn from a regular pattern.However,in practice the available data-set is typically sampled over a sparse pattern at irregularly spaced locations.Hence,some binning of the variogram cloud is required to obtain fair estimates of the experimental variogram.Grouping of the variogram data pairs as a result of conventional binning depends on parameters such as the main anisotropic directions and a regular definition of the lag vectors.These parameters are not based on the configuration of the variogram data pairs in the variogram cloud but on a segment of it that is arbitrarily predefined.Therefore,the conventional experimental variogram estimation approach is biased because of the strict configuration of the bins over the variogram cloud.In this paper,a new method of estimating experimental variograms is proposed.Lag vectors and their tolerances are decided in the proposed method from information in the variogram cloud：they are not influenced by any predefined directions.The proposed methodology is a well-founded,practicable and easy-to-automate approach for experimental variogram calculation using an irregularly sampled data-set.Comparison of results from the new method to those from the traditional approach is very encouraging.

Unbiased Estimation Formula of Unit Weight Standard Deviation in Regularization Solution

Regularization method is an effective method for solving ill\|posed equation. In this paper the unbiased estimation formula of unit weight standard deviation in the regularization solution is derived and the formula is verified with numerical case of 1 000 sample data by use of the typical ill\|posed equation, i.e. the Fredholm integration equation of the first kind.

PERFORMANCE COMPARISON OF A LINEARLY COMBINED ORDERED-STATISTIC DETECTORS UNDER POSTDETECTION INTEGRATION AND NONHOMOGENEOUS SITUATIONS

Several Constant False Alarm Rate （CFAR） architectures, where radar systems often employ them to automatically adapt the detection threshold to the local background noise or clutter power in an attempt to maintain an approximately constant rate of false alarm, have been recently proposed to estimate the unknown noise power level. Since the Ordered-Statistics （OS） based algorithm has some advantages over the Cell-Averaging （CA） technique, we are concerned here with this type of CFAR detectors. The Linearly Combined Ordered-Statistic （LCOS） processor, which sets threshold by processing a weighted ordered range samples within finite moving window, may actually perform somewhat better than the conventional OS detector. Our objective in this paper is to analyze the LCOS processor along with the conventional OS scheme for the case where the radar receiver incorporates a postdetection integrator amongst its contents and where the operating environments contain a number of secondary interfering targets along with the primary target of concern and the two target types fluctuate in accordance with the Swerling Ⅱ fluctuation model and to compare their performances under various operating conditions.

3D structure parameterization design and modeling for irregular structure of stope bottom

Stope mining design is a very important and complicated task in daily production design and technical management of an underground mine.Based on workface technology and human-computer interaction technology,this study introduces a method of 3D parametric design for the irregular structure of stope bottoms,and focuses on solving technical problems in surface modeling of stope bottom structure.Optimization of the minimum span length algorithm(MSLA) and the shortest path search algorithm(SPSA) is conducted to solve the problem of contour-line based instant modeling of stope bottom structures,which makes possible the 3D parametric design for irregular structure of stope bottom.Implementation process and relevant methods of the proposed algorithms are also presented.Feasibility and reliability of the proposed modeling method are testified in a case study.In practice,the proposed 3 D parameterization design method for irregular structure stope bottom proves to be very helpful to precise 3D parametric design.This method is capable of contributing to improved efficiency and precision of stope design,and is worthy of promotion.

Visual Design and Instructional Effectiveness

The paradigms of old media are replaced by new forms of creativity and delivery of content by those who strive to enhance innovative ways of communication and learning based on universally accepted guidelines. These ubiquitous rules of design are what scholars in the field of call as the principles of design. Particularly when instructional effectiveness of a new message is under close lens, instructional designers unanimously accept and implement these design principles in the process of planning and designing products for consumers and/or learners With today＇s digital revolution and technological break-throughs, instructional designers need to keep seeking new forms of design, communication, and learning with various forms of instructional media and innovative, technology-rich design techniques. Given this educational milieu in an ever-growing digital world of learning and instruction, this paper will focus on eliciting some of these most innovative and outstanding instructional design （ID） products and evaluate their effectiveness in learning and teaching environments based on an army of ID principles generally accepted by the scholars of the field.

Research on the government＇s audit regulation behavior based on game theory in China

Audit information quality is important for capital market to develop healthily. The efficiency is limited, and in a long time, it just depends on market to govern audit behavior. In order to improve the audit quality, the government has to govern independent audit behavior. It is difficult to observe CPA＇s behavior directly, however, the government has to game with multiple agencies. This paper analyzes the game behaviors among the government, the accounting institutions and the CPA based on welfare economics theory and game theory. The paper＇s aim is to provide advice for government to choose the appropriate governing behaviors.

Use of Lightweight 3d Wire Panels to Construct Low Rise Structures in Seismic Areas： Some Applications and Design Rules

In high seismic regions of the world, including Turkey, there are too many low-rise residential buildings made of rigid masonry walls or flexible moment-resistant frames with brittle masonry partitioning walls. During even moderate earthquakes, these buildings suffer heavy damages and brittle failures causing hundreds if not thousands of people to lose their lives and homes. Hence it is essential to build a house with lightweight materials that have an earthquake resistance with a proper safety. Recently in some countries such as USA, Italy, China and Turkey; a new building system called 3D wire panel building system use prefabricated lightweight panels to construct low-rise buildings up to three stories. The panels are fabricated from polystyrene, steel, and shotcrete concrete .The lightweight of these panels, easy handling, high construction speed, good heat insulation properties, in addition to their low cost by avoiding formwork and need for skilled workers make it an acceptable construction practice. In the literature, there is no enough information on the design rules of this new building system .This paper presents some hits on the design rules and some applications in Turkey such as construction of a factory, construction of a three story villa and construction of mosque domes.

Development and Application of Interactive College English Mobile learning Platform

Abstract： For the feature of Android system, a college English interactive platform is designed in this paper. According to the designing rules of study interface, design principles and learning function design of learning interaction, corresponding rules are set first. Then the overall system structure are analyzed and sub-modules of system are designed. whicb is packaged each. The database of system is also designcd and detailed realization scheme is provided. During the process of application, the fimction module is realized respectively and all the modules get organic combination by module calling. the system performance test indicate thai our scheme can satisfy the demand of users and it improve the study efficiency for graduates in interactive English learning.

Simulated Annealing Algorithm and Its Application in Irregular Polygons Packing

Two dimensional irregular polygons packing problem is very difficult to be solved in traditional optimal way.Simulated annealing(SA)algorithm is a stochastic optimization technique that can be used to solve packing problems.The whole process of SA is introduced firstly in this paper. An extended neighborhood searching method in SA is mainly analyzed. A general module of SA algorithm is given and used to lay out the irregular polygons. The judgment of intersection and other constrains of irregular polygons are analyzed. Then an example that was used in the paper of Stefan Jakobs is listed.Results show that this SA algorithm shortens the computation time and improves the solution.

Direction Dependent EPR＇s Entanglement and the ＂Metabrain＂

The Einstein, Podolsky, and Rosen （EPR） entanglement problem for spin ~ particles is discussed for last moment arbitrary changes in the angles between the axes of the measurements of the spin components within the ＂metabrain＂ dream analogy paradigm for the interpretation of quantum theory. No ＂spooky＂ action at a distance is required. The ＂metabrain＂ produces a plethora of correlated streams of consciousness which are the totality of observable reality. The mental world and the observable physical world are the same. As in a dream, there are no independently existing observable objects; for an object to exist it must be observed. In this paradigm there is mutual interaction between the streams of consciousness and the ＂metabrain.＂ The non-observable ＂metabrain＂ is the source of the non-local hidden variables which produce our observations. The currents of this ＂metabrain＂ are the quantum probability amplitudes and the firing of the ＂synapses＂ result in our conscious observations. The Born probability rule for quantum calculations is derived within this paradigm and helps to resolve the EPR paradox.

Video-Based Crowd Density Estimation and Prediction System for Wide-Area Surveillance

Crowd density estimation in wide areas is a challenging problem for visual surveillance. Because of the high risk of degeneration, the safety of public events involving large crowds has always been a major concern. In this paper, we propose a video-based crowd density analysis and prediction system for wide-area surveillance applications. In monocular image sequences, the Accumulated Mosaic Image Difference (AMID) method is applied to extract crowd areas having irregular motion. The specific number of persons and velocity of a crowd can be adequately estimated by our system from the density of crowded areas. Using a multi-camera network, we can obtain predictions of a crowd's density several minutes in advance. The system has been used in real applications, and numerous experiments conducted in real scenes (station, park, plaza) demonstrate the effectiveness and robustness of the proposed method.

A simplified adaptive interval Type-2 fuzzy control in practical industrial application

Adaptive Type-2 fuzzy control possesses control performance better than the traditional adaptive fuzzy control.However,heavy computation burden obviously blocks the utilization of adaptive Type-2 fuzzy control in industrial application.By adopting novel piecewise fuzzy sets and center-average type-reduction,a simplified adaptive interval Type-2 fuzzy controller involving less computation is developed for practical industrial application.In the proposed controller,the inputs are divided into several subintervals and then two piecewise fuzzy sets are used for each subinterval.With the manner of piecewise fuzzy sets and a novel fuzzy rules inference engine,only part of fuzzy rules are simultaneously activated in one control loop,which exponentially decreases the computation and makes the controller appropriate in industrial application.The simulation and experimental study,involving the popular magnetic levitation platform,shows the predicted system with theoretical stability and good tracking performance.The analysis indicates that there is far less computation of the proposed controller than the traditional adaptive interval Type-2 fuzzy controller,especially when the number of fuzzy rules and fuzzy sets is large,and the controller still maintains good control performance as the traditional one.

Non-Rigid Image Registration Algorithm Based on B-Splines Approximation

An intensity-based non-rigid registration algorithm is discussed, which uses Gaussian smoothing to constrain the transformation to be smooth, and thus preserves the topology of images. In view of the insufficiency of the uniform Gaussian filtering of the deformation field, an automatic and accurate non-rigid image registration method based on B-splines approximation is proposed. The regularization strategy is adopted by using multi-level B-splines approximation to regularize the displacement fields in a coarse-to-fine manner. Moreover, it assigns the different weights to the estimated displacements according to their reliabilities. In this way, the level of regularity can be adapted locally. Experiments were performed on both synthetic and real medical images of brain, and the results show that the proposed method improves the registration accuracy and robustness.