知识经济下的会计改革与创新

从7个方面阐述了知识经济条件下会计改革与创新的途径，包括构建适应知识经济要求的会计模式和规范体系，更新会计原则，尽快将人力资源会计纳入财务会计系统，修改无形资产的相关内容，研究和引入新的计量手段，变革财务报告以增强及时性与充分性，加快会计人才培养以提高会计电算化水平。     

浅析知识经济时代会计电算化的时效性

随着知识经济的悄然兴起,会计电算化代替会计人员手工操作而体现出了时效性,使会计业务信息处理简捷高速、效率提高。为了适应会计电算化发展的要求,必须做好实施会计电算化的几方面工作,为增强会计电算化的时效性创造条件。     

对会计电算化人员培训的思考

知识经济时代对会计电算化的实施提出了更高的要求,本文从分析会计电算化培训的现状着手,阐述了会计电算化人员面临的挑战,结合对会计电算化发展趋势的预测,提出几点建议。     

浅析电算化会计系统下企业的内部控制

内部会计控制制度是现代企业必须面对的一个永恒命题,本文拟从会计电算化系统的角度,阐述电算化会计对企业内部控制的影响,并且从加强会计电算化程序操作控制、加强会计电算化人员职能控制和加强会计电算化安全控制等方面,提出完善会计电算化条件下企业的内部控制制度。     

谈如何加强会计电算化条件下的内部控制制度

本文主要分析建立电算化会计信息系统后,会计电算化对内部控制的影响,并以此为基础探讨如何加强会计电算化条件下的内部控制制度,以确保企业实行会计电算化后,系统能够正常、安全、有效地运行。     

如何加强会计电算化管理工作

会计电算化技术的应用,将广大财会人员从繁重的手工操作中解放出来,有时间和精力参与企业的管理与决策,为企业管理当局、投资者与债权人提供较为准确、及时的财务信息。财政部制定的《会计电算化工作规范》指出：“开展会计电算化的单位应根据工作需要,建立健全包括会计电算化岗位责任制、会计电算化操作管理制度、计算机硬软件和数据管理制度、电算化会计档案管理制度的会计电算化内部管理制度。”根据我国企业的实际情况,笔者认为在会计电算化条件下,应从以下7个方面加强会计管理工作。     

电算化会计条件下的审计

电算化会计是会计发展的必然方向,由于电算化会计与手工会计无论在会计基础,还是在会计工作方法等方面都存在着很大差别。因此,传统的财务审计在新的条件下就显得很不适应,必须进行改变、补充和完善,本文拟就电算化会计下的审计程序和审计内容谈点粗浅的看法。     

会计电算化与会计信息

会计电算化是会计史上的一场革命。本文作者通过对会计电算化与手工会计系统在会计信息处理、利用及管理上的比较,提示出电算化条件下会计信息处理、利用及管理的特点,并且结合理论研究和工作实践,系统地、有针对地提出了会计电算化下对会计信息处理、利用、管理的措施。     

也谈电算化会计条件下的审计

电算化会计是会计发展的必然方向。由于电算化会计与手工会计无论在会计基础,还是在会计工作方法等方面都存在着很大差别,因此,传统的财务审计在新的条件下就显得很不适应,必须进行改变、补充和完善。笔者拟就电算化会计下的审计程序和审计内容谈点粗浅的看法。     

浅论会计电算化内部控制问题

会计电算化是计算机技术、现代通信技术与会计技术相结合的产物,是计算机技术在会计领域的应用。这不仅仅是会计工作工具的改变,还会引起会计工作程序和会计工作方法的变革,并导致会计电算化系统的内部控制的方法、手段的变化。因此加强会计电算化条件下的内部控制,是当前推动我国会计电算化发展应当重视的一个问题。     

An Index mechanism for multi-scale view in spatial databases

There are numerous geometric objects stored in the spatial databases. An importance function in a spatial database is that users can browse the geometric objects as a map efficiently. Thus the spatial database should display the geometric objects users concern about swiftly onto the display window. This process includes two operations:retrieve data from database and then draw them onto screen. Accordingly, to improve the efficiency, we should try to reduce time of both retrieving object and displaying them. The former can be achieved with the aid of spatial index such as R-tree, the latter require to simplify the objects. Simplification means that objects are shown with sufficient but not with unnecessary detail which depend on the scale of browse. So the major problem is how to retrieve data at different detail level efficiently. This paper introduces the implementation of a multi-scale index in the spatial database SISP (Spatial Information Shared Platform) which is generalized from R-tree. The difference between the generalization and the R-tree lies on two facets: One is that every node and geometric object in the generalization is assigned with a importance value which denote the importance of them, and every vertex in the objects are assigned with a importance value,too. The importance value can be use to decide which data should be retrieve from disk in a query. The other difference is that geometric objects in the generalization are divided into one or more sub-blocks, and vertexes are total ordered by their importance value. With the help of the generalized R-tree, one can easily retrieve data at different detail levels.Some experiments are performed on real-life data to evaluate the performance of solutions that separately use normal spatial index and multi-scale spatial index. The results show that the solution using multi-scale index in SISP is satisfying.     

Characterization of Ordovician carbonate reservoirs, southeastern Saskatchewan, Canada

The discovery of the prolific Ordovician Red River reservoirs in 1995 in southeastern Saskatchewan was the catalyst for extensive exploration activity which resulted in the discovery of more than 15 new Red River pools. The best yields of Red River production to date have been from dolomite reservoirs. Understanding the processes of dolomitization is, therefore, crucial for the prediction of the connectivity, spatial distribution and heterogeneity of dolomite reservoirs.The Red River reservoirs in the Midale area consist of 3～4 thin dolomitized zones, with a total thickness of about 20 m, which occur at the top of the Yeoman Formation. Two types of replacement dolomite were recognized in the Red River reservoir: dolomitized burrow infills and dolomitized host matrix. The spatial distribution of dolomite suggests that burrowing organisms played an important role in facilitating the fluid flow in the backfilled sediments. This resulted in penecontemporaneous dolomitization of burrow infills by normal seawater. The dolomite in the host matrix is interpreted as having occurred at shallow burial by evaporitic seawater during precipitation of Lake Almar anhydrite that immediately overlies the Yeoman Formation. However, the low δ18O values of dolomited burrow infills (-5.9‰～ -7.8‰, PDB) and matrix dolomites (-6.6‰～ -8.1‰, avg. -7.4‰ PDB) compared to the estimated values for the late Ordovician marine dolomite could be attributed to modification and alteration of dolomite at higher temperatures during deeper burial, which could also be responsible for its 87Sr/86Sr ratios (0.7084～0.7088) that are higher than suggested for the late Ordovician seawaters (0.7078～0.7080). The trace amounts of saddle dolomite cement in the Red River carbonates are probably related to "cannibalization" of earlier replacement dolomite during the chemical compaction.     

A computer generator for randomly layered structures

AcomputergeneratorforrandomlylayeredstructuresYUJia shun1,2,HEZhen hua2(1.TheInstituteofGeologicalandNuclearSciences,NewZealand;2.StateKeyLaboratoryofOilandGasReservoirGeologyandExploitation,ChengduUniversityofTechnology,China)Abstract:Analgorithmisintrod…     

Perspherical Approaches for Electrons in Atoms and Charged Excitons in Quantum Wells

Instead of following Fock’s expansion,we solve the Schrodinger equation for some quantum mechanical manybody systems such as electrons in atoms and charged excitons in quantum wells in a similar way in hyperspherical coordinates by expanding the wave functions into orthonormal complete basis sets of the hyperspherical hannonics(HHs)of hyperangles and generalized Laguerre polynomials(GLPs)of the hyperradius.This leads the equation to     

Advances in broadband wireless communications under high-mobility scenarios

Future mobile communication systems aim at providing very high data transmission rates, even in high-mobility scenarios such as high-speed wheel-track trains, maglev trains, highway vehicles, airplanes, guided missiles or spacecraft. A particularly important commercial application is the strong and increasing worldwide demand for high- speed broadband wireless communications （up to 574.8 km/ h test speeds or 380 km/h commercial speeds） in railways, providing data, voice and video services for applications such as onboard entertainment services to passengers, train control, train dispatch, train sensor status handling and sur- veillance. In such high-mobility scenarios, there are a number of communication challenges, including fast hand- over, location updating, high-speed channel modeling, estimation and equalization, anti-Doppler spreading tech- niques, fast power control, and dedicated network architec- ture. Because signal transmission in very high-speed scenarios will inevitably experience serious deterioration, it is imperative to develop key broadband mobile communi- cation techniques for such high-speed vehicles.     

Wuhan University Journal of Natural Sciences TOTAL CONTENTS

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海南岛地体及其毗邻陆缘晚中生代—新生代古地磁研究和构造演化

本文叙述了对海南岛及其毗邻大陆边缘白垩纪到第四纪地层岩石进行古地磁研究的全部工作过程。通过分析岩石中剩余磁矢量的磁偏角及磁倾角的变化,提出海南岛白垩纪以来经历的构造演化模式如下:早期伴随顺时针旋转而向南迁移,后期伴随逆时针转动并向北运移。联系该地区及邻区的地质、地球物理资料,对海南岛上述的构造地体运动提出以下认识:北部湾内早期有一拉张作用,主要是该作用使湾内地壳显著伸长减薄,形成北部湾盆地。从而导致了海南岛的早期构造运动,而海南岛后期的构造运动则主要是受南海海底扩张的影响。海南地体运动规律的阐明对于了解北部湾油气盆地的形成演化有重要的理论和实际意义。     

Scale-based spatial data model for GIS

Being the primary media of geographical information and the elementary objects manipulated, almost all of maps adopt the layer-based model to represent geographic information in the existent GIS. However, it is difficult to extend the map represented in layer-based model. Furthermore, in Web-Based GIS, It is slow to transmit the spatial data for map viewing. In this paper, for solving the questions above, we have proposed a new method for representing the spatial data. That is scale-based model. In this model we represent maps in three levels: scale-view, block, and spatial object, and organize the maps in a set of map layers, named Scale-View, which associates some given scales.Lastly, a prototype Web-Based GIS using the proposed spatial data representation is described briefly.     

Exciton Seebeck in Molecular Systems

Various applications relevant to the exciton dynamics,such as the organic solar cell,the large-area organic light-emitting diodes and the thermoelectricity,are operating under temperature gradient.The potential abnormal behavior of the exicton dynamics driven by the temperature difference may affect the efficiency and performance of the corresponding devices.In the above situations,the exciton dynamics under temperature difference is mixed with     

Achieving Unusual States of Matter Under High Pressure

The elongation method,originally proposed by Imamura was further developed for many years in our group.As a method towards O(N)with high efficiency and high accuracy for any dimensional systems.This treatment designed for one-dimensional(ID)polymers is now available for three-dimensional(3D)systems,but geometry optimization is now possible only for 1D-systems.As an approach toward post-Hartree-Fock,it was also extended to