注册会计师对第三人民事责任解析——以验资业务为例

注册会计师对第三人民事责任,德国法认为是合同责任,而英美法认为是侵权责任。文章在分析二者观点在我国的适用性基础上,以验资业务为例提出我国可采纳的路径。     

New approach to eliminate structural redundancy in case resource pools using α mutual information

Structural redundancy elimination in case resource pools (CRP) is critical for avoiding performance bottlenecks and maintaining robust decision capabilities in cloud computing services. For these purposes, this paper proposes a novel approach to ensure redundancy elimination of a reasoning system in CRP. By using α entropy and mutual information, functional measures to eliminate redundancy of a system are developed with respect to a set of outputs. These measures help to distinguish both the optimal feature and the relations among the nodes in reasoning networks from the redundant ones with the elimination criterion. Based on the optimal feature and its harmonic weight, a model for knowledge reasoning in CRP (CRPKR) is built to complete the task of query matching, and the missing values are estimated with Bayesian networks. Moreover, the robustness of decisions is verified through parameter analyses. This approach is validated by the simulation with benchmark data sets using cloud SQL. Compared with several state-of-the-art techniques, the results show that the proposed approach has a good performance and boosts the robustness of decisions.     

Reduced bit low power VLSI architectures for motion estimation

Low power and real time very large scale integration(VLSI) architectures of motion estimation(ME) algorithms for mobile devices and applications are presented.The power reduction is achieved by devising a novel correction recovery mechanism based on algorithms which allow the use of reduced bit sum of absolute difference(RBSAD) metric for calculating matching error and conversion to full resolution sum of absolute difference(SAD) metric whenever necessary.Parallel and pipelined architectures for high throughput of full search ME corresponding to both the full resolution SAD and the generalized RBSAD algorithm are synthesized using Xilinx Synthesis Tools(XST),where the ME designs based on reduced bit(RB) algorithms demonstrate the reduction in power consumption up to 45% and/or the reduction in area up to 38%.     

一种新颖的镁配位聚合物[Mg_3（H_2O）_4（OH-）_2（fum~（2-））_2·2H_2O]n的合成与晶体结构及荧光性质

本论文报道了一个新的聚合物[Mg3（H2O）4（OH-）2（fum2-）2.2H2O]n（1）（H2fum为反丁烯二酸）,该聚合物是在水热条件下合成的,并用单晶X-射线衍射,红外衍射,元素分析以及差热热重进行了表征。结构分析表明1是由棒状Mg-O-C次级结构单元构成的,平行排列的Mg-O-C棒状结构被有机配体连接在一起,构成一维的菱形孔洞,该孔洞被自由水填充着。对1进行拓扑结构分析表明,该聚合物具有三维的sra网络结构。     

我国专用汽车未来发展趋势预测与分析

分析了中国专用汽车的发展现状,以1998年来我国专用汽车发展的数据为基础,运用指数平滑模型和GM(1,1)模型,对我国未来几年专用汽车需求量进行了预测,结果表明,我国的专用汽车将持续快速发展,到2010年专用汽车的需求超过100万辆.预测结果的使用对于保证专用车的供需协调,避免因规划指标失控而导致投资决策失误,有着重要的指导作用.     

TFDS-3型故障轨边图像检测系统的应用

TFDS即货车故障轨边图像检测系统,主要利用计算机网络技术、图像采集处理技术、自动控制等技术对铁路轨边通过的货物列车进行图像拍摄,实现从人检转向机检的目的。传统的TFDS系统采用的是面阵扫描相机对货车部件进行扫描。而TFDS-3型货车故障轨边图像检测系统采用线阵相机进行拍摄。TFDS-3系统的应用提高了列检作业效率,减轻了列检作业人员的劳动强度,实现列检不停车技术检查,由人工室外手锤检查向室内图像分析转变的模式,为车辆安全防范提供了重要保证。     

基于分级策略的自动人眼检测与定位

为了能在正面人脸图像上对人眼位置进行检测和精确定位, 提出了一种新颖高效的分级策略。利用Gabor变换计算显著极值图, 得到若干具有最大显著极值的候选人眼区域; 通过PCA(Principal Component Analysis)重构对候选区域进行验证, 将具有最小重构误差的两个区域选定为眼睛区域; 通过两级邻域运算对瞳孔进行精确定位。该方法对面部表情变化不敏感, 同时具有非迭代和计算简单的优点。通过在JAFFE数据库上的对比实验, 检测精度达到99.6%, 验证了该方法的有效性。