期权费用化小议

股票期权制度成为安然事件后会计界备受关注的一个新兴领域，本文通过对美国股票期权会计理论发展的分析．对我国股票期权制度在现阶段的实施提出了一些建议。     

陶瓷化学镀镍的研究

研究了陶瓷化学镀镍的实验操作方法、工艺条件及各种因素对镀层的影响,确定了陶瓷镀镍的最佳工艺方法及控制条件.     

双积分制下汽车生产商生产决策优化

本文研究了燃料消耗量积分和新能源汽车积分"双积分制"下汽车生产商生产决策问题,基于持股比例和内部期权协议建立了传统能源车与新能源汽车联合决策模型,在积分不足、积分富余和积分平衡三种策略情形下求解了最优定价、产量和内部积分协议价,并针对市场积分价格和汽车销售量的实际波动求解了生产计划的鲁棒区间及其应急调整策略.研究结果表明:持股比例主要影响内部协议价形成,持股比例越高,内部协议价越趋近于外部市场价;初始生产计划存在多维非对称鲁棒区间,汽车生产商可通过价格响应机制实现生产计划扰动管理及积分策略切换;控制积分交易限量将改变最优生产计划及其应急调整策略.     

Leaching behavior of V,Pb, Cd,Cr, and As from stone coal waste rock with different particle sizes

This paper investigates the leaching behavior of heavy metals (V, Pb, Cd, Cr, and As) from stone coal waste rocks with various particle sizes using dynamic leaching experiments. The results show that the dissolved concentrations of V and As initially increased and then slightly decreased as time progressed and that the dissolved concentrations of Pb, Cd, and Cr were high in the early stage before decreasing. The particle size of the stone coal waste rocks strongly influenced the heavy metal concentration in the leaching solutions. The effects of the particle size of the stone coal waste rocks on the dissolved concentrations of V, Pb, and As decreased in the order fine fraction > medium fraction > coarse fraction, and the effects of particle size on the dissolved concentrations of Cr and Cd decreased in the order medium fraction > coarse fraction > fine fraction and coarse fraction > medium fraction > fine fraction, respectively. The quantities of heavy metals dissolved from the stone coal waste rock with fine particle sizes were observed to decrease in the order V (17104.36 μg/kg) > As (609.41 μg/kg) > Pb (469.24 μg/kg) > Cr (56.35 μg/kg) > Cd (27.52 μg/kg), and the dissolution rates decreased in the order As (2.96%) > Pb (0.93%) > V (0.35%) > Cd (0.25%) > Cr (0.01%). The specific surface area, pore size of the stone coal waste rocks, and chemical forms of heavy metals also influenced the release of heavy metals from the stone coal waste rocks. Kinetic analysis showed that the dissolution of heavy metals fundamentally agreed with the rate equation controlled by the shrinking core model. The results of this study are expected to serve as a reference for the evaluation of heavy metals contamination from stone coal waste rocks.     

The hidden disintegration of cluster heterogeneity in Fe-based glass-forming alloy melt

The evolution of liquid metal at high temperature is known much less than their solid states. This is partially due to that the message concerning clusters, metastable phase or heterogeneity in liquid is usually too slight to be traced. Here, we shed some light on the nature of structural evolution of Fe-based glass-forming alloy during overheating process by the investigation of high-temperature melt viscometry and first principles simulations. It was found that a structural transition around 1400 ℃ occurred in the melts of initial homogeneous ingot, heterogeneous ingot and amorphous ribbons jointly, and was confirmed by the results from differential scanning calorimeter(DSC), and ab initio molecular dynamics(AIMD). Combining these results with Fe-Si-B ternary phase diagram and the melting characteristics of Fe-B compounds, it is safe to conclude that the disintegration of Fe_2B type clusters to Fe_3B-type clusters leads to the observed transition. These results offer a significant reference for the preparation and property control of Fe-based amorphous alloys.     

无钴高强高韧钢中奥氏体相价的电子结构

利用固体与分子经验电子理论(EET)对无钴高强高韧钢奥氏体中含碳与不含碳晶胞的价电子结构进行了计算和分析·得到含碳晶胞的nA值大于不含碳晶胞的nA值,故在相的转变中主要考虑含碳晶胞的影响·在含碳晶胞中合金元素Ni,Si,Cr,Mo与碳原子形成偏聚区,且Ni,Si与C的结合力比Cr,Mo的大,偏聚区能降低C的扩散能力,阻碍位错运动,推迟马氏体相变;使基体中保持高度的位错,也会导致材料中有一定数量的残余奥氏体,并细化奥氏体晶粒,使转变的马氏体尺寸减小,这对材料的韧性有利·     

62岁和69岁椎体松质骨表观弹性模量与骨量的关系

为研究松质骨的力学性能与骨量的关系,从62岁和69岁男性第4腰椎椎体取出共90个松质骨样本,用M icro-CT系统扫描后,转换成显微有限元模型,经计算得到主轴方向和非主轴方向的表观弹性模量。结果显示,62岁组椎体松质骨3个正交方向的表观弹性模量都显著大于69岁组。不同年龄、不同方向表观弹性模量与骨量遵循不同的关系式。本研究表明:62岁椎体主轴方向的表观弹性模量的变化主要是由骨量的变化决定的;而随着年龄的增长,无论是主轴方向还是非主轴方向,力学性能的降低更多地受显微结构形态退化的影响。     

Multi-user performance analysis of differential frequency hopping system over Rayleigh-fading channel

A novel non-coherent detection scheme for differential frequency hopping （DFH） system is proposed in asynchronous multi-user environments over Rayleigh-fading channels. The synchronous and asyn- chronous multi-user performances of DFH with the conventional detection scheme and this novel detection scheme are analyzed, respectively. The performance results are validated with simulation. The results of analyses and simulations prove two conclusions. Firstly, the performance of asynchronous multi-user DFH system overcomes that of synchronous multi-user DFH system over Rayleigh-fading channel. Secondly, the novel detection scheme can achieve better performance than the conventional non-coherent detection scheme in asynchronous multi-user environments.     

基于深度残差网络的医学超声图像多尺度边缘检测算法

为提高医学超声图像在临床诊断的效果,需先对图像进行优化检测和识别,提出一种基于深度残差网络的医学超声图像多尺度边缘检测算法.首先,通过对原始医学超声图像进行自动标注,构建医学超声图像灰度分布矩阵,利用分布矩阵完成医学超声图像的多尺度分割;其次,构建医学超声图像多尺度边缘的轮廓模型,提取多尺度图像边缘特征;再次,构建深度...     

基于可信度的节点选择算法

为了解决提高检测概率与减少网络开销间的矛盾,基于数据优化融合理论,提出了基于可信度的能量融合协同感知算法（EFCS算法）及节点选择算法。通过自适应迭代算法估计出各认知用户的感知可信度,并推导出了算法检测性能与协同用户数及感知可信度间的确定关系。算法能够在达到检测性能指标的前提下,尽可能多地删除冗余协同感知用户。仿真证明,节点选择算法在保证较高的检测概率的同时极大的节省了网络开销。