会计教学改革初探

随着我国会计逐步地同国际会计接轨，会计的国际化、规范化、科学化日趋增强，社会对高级应用型会计人才的需求愈来愈迫切，特别是我国注册会计师队伍的进一步发展壮大，必将对高等院校的会计教学提出更高的要求。在企业环境和会计行业本身快速变化的形势下，各专业院校如何进行会计教育的改革，进一步提高会计教学质量，培养社会所需的会计人才，无疑：是每个从事会计教育的教师必须认真思考的问题。     

The benefits of multivariate singular spectrum analysis over the univariate version

Singular Spectrum Analysis (SSA) is a relatively simple and powerful method in the area of time series analysis that is mainly based on matrix analysis. In this paper, we present a methodological comparison between the univariate and multivariate versions of SSA. Additionally, we explore the advantages of multivariate SSA in terms of theoretical results and with application to a real data set on currency exchange rates.     

二阶系统数值解耦方法的研究

数值代数领域通过保持Lancaster结构来研究二阶系统的解耦问题,但寻找解耦变换涉及到了非线性方程组求解问题,难以实现. 提出了一种二阶系统数值解耦的新方法. 根据系统解耦前后的同谱信息确定解耦后的系统,将寻找解耦变换的非线性问题转化为齐次Sylvester方程求解问题; 并利用矩阵的Kronecker积理论求解二阶系统的解耦变换. 数值试验证明了该方法的可行性,为二阶系统的数值解耦找到了更便易的实现途径.     

部门预算改革之完善初探

我国自2000年进行部门预算改革以来,部门预算制度已初步显示出了传统功能预算所没有的优越性。然而,由于经济发展水平、现行管理体制等因素的影响。现行的部门预算改革尚存在许多问题和不足。从采用科学的预算编制方法、完善预算法规等方面入手,探寻了当前推进部门预算改革所应采取的对策,为完善部门预算改革提供了一个思路。     

高新技术企业风险投资项目最佳组合及中止模型研究

深入分析了风险投资在高新技术企业中的作用及对风险投资项目进行中止决策的重要意义，提出了确定风险投资项目最佳中止比例及最佳数量三阶段数学模型，对正在中国兴起的风险投资作出决策有很大的现实意义和可操作性。     

The correlation between pertinence and rate of citation duplication in multidatabase searches.

The rate of citation duplication was examined in three databases: MEDLINE, BIOSIS, and LIFE SCIENCES COLLECTION. Duplicate citations were found to be more pertinent than unique citations. The duplicate citations came from a highly compact literature, while those from a single database were very widely scattered. The pertinent duplicated citations were more likely to be retrieved in searches that had more terms overall, had a higher percentage of thesaurus terms, and had terms which appeared in both title and abstract. These results suggest that the rate of duplication of citations in multidatabase searches may be used to rank output according to probable pertinence.     

Analysis of users' searches of CD-ROM databases in the national and university library in Zagreb

This study investigates the behavior of two groups with different degree of independence in the search of CD-ROM databases (PsyLit and BIOSIS, SPIRS software). In the group A were users who needed only some technical assistance in communication with a computer/database, while the members of the group B searched CD-ROM databases completely independently. Data were collected by means of questionnaires and transaction logs of search strategies. Statistical data support the hypothesis that the two groups differ both in their experience and frequency in using computer. However, by the analysis of variables used in search strategies/tactics i.e. a) variables relating to the knowledge of search systems and syntax, b) variables defining the search strategies (number of words, concepts, steps, and cycles), c) variables regarding the qualitative indicators (clarity, specificity and complexity of determined strategies in relation to search topic title, and errors) and search results variables (number of retrieved references, number of relevant references, search precision, and results with zero hits) we did not obtain statistically significant difference in the user behavior. Both groups used facilities for a more comprehensive and successful search they were offered onscreen to a low degree. Results obtained by this research show that end-user education is necessary for CD-ROM database searching, although CD-ROM is primarily designed for end-users.     

A study of quadratic cost functions for vehicle headway control

This paper shows that minimizing a quadratic cost function is not particularly useful for selecting a small number of controller gains in vehicle headway control. For cases in which a large number of controller gains are to be selected, the quadratic cost function may be useful, but the weighting parameter values cannot usually be chosen a priori if transient performance measures are of a particular interest. Examples illustrate how values of weights in a simplified cost function can be selected to yield acceptable transient performance. This performance is compared with that for a system containing only a few gains and optimized without recourse to a cost function.     

Disambiguated query suggestions and personalized content-similarity and novelty ranking of clustered results to optimize web searches

In this paper, we face the so called “ranked list problem” of Web searches, that occurs when users submit short requests to search engines. Generally, as a consequence of terms’ ambiguity and polysemy, users engage long cycles of query reformulation in an attempt to capture relevant information in the top ranked results.     

Infinite horizon linear quadratic Pareto game of the stochastic singular systems

This paper is concerned with the linear quadratic (LQ) Pareto game of the stochastic singular systems in infinite horizon. Firstly, the optimal control problem of the weighted sum cost functional is discussed. Utilizing the equivalent transformation method, the weighted sum LQ optimal control problem is transformed into a stochastic LQ optimization problem. Based on the classical stochastic LQ optimal control theory, the necessary and sufficient condition for the solvability of the indefinite weighted sum LQ optimal control is put forward. Then, the LQ Pareto game of the stochastic singular systems is studied. By the discussion of the convexity of the cost functionals, a sufficient condition for the existence of the Pareto solutions is obtained via the solvability of the corresponding generalized algebraic Riccati equation (GARE). Moreover, we derive all Pareto solutions based on the solution of a Lyapunov equation. Finally, an example is given to show the effectiveness of the proposed results.     

大学生自创校内刊文化阵地建设问题初探

近年来各高等院校校园中涌现出各类形形色色的大学生自创内部刊物.笔者从分析当前高校大学生自创校内刊物的整体状况入手,提出以"学校宏观管理,积极引导"为前提;以实现校内刊编辑记者团队"自我管理、自我服务、自我发展"为核心;以加强自创校内刊编辑记者团队与高校内外各组织集体交流合作为关键的创刊理念,探索出一条实现校内刊这一文化阵地又好又快发展的途径.     

On consensus control of nonlinear multiagent systems satisfying incremental quadratic constraints

In this paper, we investigate the problem of leaderless consensus control for the multiagent systems whose nonlinear dynamics satisfying incremental quadratic constraints. A distributed dynamic consensus protocol, decided by communication among neighboring agents, is presented to render nonlinear agent consensus with appropriate coupling weights. Next, an observer-based distributed protocol is considered to ensure consensus of nonlinear system without knowing full state information. Further, extensions to consensus strategies with nonlinear dynamics for the leader-following fashion are also addressed. By comparison to the traditional nonlinear consensus control methodologies, the proposed approach generalizes the Lipschitz nonlinearity as well as the combined nonlinearity of one-sided Lipschitz condition and quadratic inner-boundness condition towards a more generalized type of nonlinearity, which shows us a less conservative result in the Lyapunov proof. Finally, the numerical simulations for six agents are illustrated to show the feasibility and performance of the proposed control protocol with or without the presence of the observer.     

一种新的径向导热界面参数插值格式

以变系数径向导热问题为研究对象,由傅里叶导热定律提出了较之文献更为合理的热导计算方法.根据流的相容性原理分别推导得出极坐标、柱坐标和球坐标系下新的界面半径和界面导热系数插值格式.通过几个变系数和非线性导热问题对插值格式进行考核,并与文献中的插值格式进行对比.结果表明,推导的格式充分考虑了变截面和变物性的综合影响,对于非线性和变系数导热问题能得到更精确的结果.     

多项式插值拟合在建筑物荷载变形监测中的应用

文章介绍了拉格朗日插值和最小二乘曲线拟合两种方法,进行对比分析,对数据进行曲线插值拟合,并进行预测精度对比,最后通过实例解算论述了两种方法在建筑物荷载变形监测中都有一定的应用价值。     

考虑太阳辐射修正的重庆山地气温空间化模拟

为实现重庆多山、多云雾、少日照等典型地理环境特征下气温的空间分布精细化模拟,本文提出了一套局部回归加地形影响修正的适宜性模型方法。该方法综合地理加权回归模型、Solar Analyst模型、改进的Angtrom-Prescott方程以及多元线性回归,基于气象站观测的气温、相对湿度、日照百分率参数以及辐射站太阳总辐射参数,结合100 m×100 m DEM数据,进行山地起伏地形下气温空间化模拟。其中,气温的地形影响修正通过起伏地形下太阳总辐射的拟合而实现。模型具有较好的模拟精度和稳定性,局部回归项的模拟精度远高于反距离权重插值（IDW）、克里金插值（Kriging）,也总体优于传统的基于纬度、经度、海拔高度、日照百分率、相对湿度因子构建的全局多元回归模型;采用55个区域气象站进行单一年份夏季气温模拟精度验证,平均绝对误差为0.59℃,地形影响修正后有38个站误差降低。模型具有较好的时空维度模拟能力,能反映坡度、坡向、地形遮蔽等局地地形因子对气温的影响,具有较强的物理意义。模型与商业化的ArcGIS软件工具相结合,便于推广应用,特别适用于重庆及其周边西南山地太阳辐射低值区。     

A comparative study of numerical methods for solving quadratic Riccati differential equations

In this paper, we use Legendre wavelet method for solving quadratic Riccati differential equations and perform a comparative study between the proposed method and other existing methods. Our results show that in comparison with other existing methods, the Legendre wavelet method provides a fast convergent series of easily computable components. The present study is illustrated by exploring two kinds of nonlinear Riccati differential equations that shows the pertinent features of the Legendre wavelet method.     

基于MANET环境下的小波分形插值的QoS控制方法

移动无线自组网络，通过多跳接入Internet，卫星网和第三代移动系统，构成了下一代无线Ad-hoc互联网，实现了异构网络的融合和资源共享。在下一代移动无线网络环境下，带宽和功率受限，存在着各种传输误差。根据这些特性，本文采用基于方向的小波分形的插值算法，提出了一种适用于移动无线Ad-hoc网络的视频传输的服务质量（Quality of Service,简称QOS）控制方法，模拟结果表明，该算法与现存算法（双线性内插）相比，具有更优的性能（信噪比），并能适应网络带宽的动态变化。     

Trial with an antiprogestin for the termination of early pregnancy and its biochemical effects

A clinical study was carried out on an antiprogestin, a synthetic steroid, 17 Hyroxy-11 β-(4-dimethyl amino-phenyl-1)—17 (Prop-1-ynyl-estra—4, 9, dien-3-one) for the termination of pregnancies in female subjects within 14 days of missed menstrual period and with positive urine pregnancy test (Gravindex Test). The compound was tested for its efficacy as an abortifacient and its acceptance by human subjects was assessed by measuring various biochemical parameters before and after introduction of the drug. The parameters measured in the subjects included, fasting blood sugar, blood urea, SGOT, SGPT, serum alkaline phosphatase, serum bilirubin, serum creatinine, serum proteins, A/G ratio and serum Na⁺, K⁺. Statistically insignificant variation was noted in all the parameters studied. This clearly shows that the drug is very well accepted by human subjects. 70% of the subjects tested in the pilot study aborted within 4 days of introduction of the drug. Overall, 90% of the subjects tested aborted as a result of introduction of the drug.     

Stability of Markov jump systems with quadratic terms and its application to RLC circuits

The paper presents results for the second moment stability of continuous-time Markov jump systems with quadratic terms, aiming for engineering applications. Quadratic terms stem from physical constraints in applications, as in electronic circuits based on resistor (R), inductor (L), and capacitor (C). In the paper, an RLC circuit supplied a load driven by jumps produced by a Markov chain—the RLC circuit used sensors that measured the quadratic of electrical currents and voltages. Our result was then used to design a stabilizing controller for the RLC circuit with measurements based on that quadratic terms. The experimental data confirm the usefulness of our approach.