我国企业研发(R&D)费用会计处理方法研究

我国2006年新无形资产会计准则规定的企业研发费用会计计算方法,很可能会在实际执行过程中带来会计信息成本高、不利于工商界正确树立研发投资观念、不利于企业绩效考评等问题。在综述各种现有的处理方法的基础上,提出了新的、具体的、可操作的研究开发费用会计处理方法。     

桩基侧向位移的探讨与分析

论述了桩基础产生位移的原因、危害防治及处理，利用力学原理推导桩位移简单实用计算方法．     

中国传统数学衰落之内在因素

文章通过分析中国古代社会、政治、经济、文化等特征，对比中西数学的异同，认为曾一度辉煌的中国传统数学衰落的一个重要原因在于其本身存在严重的缺陷，制约了中国传统数学的发展．     

广义和超广义投影算子的一些新特征

利用矩阵的Σ－K－L分解,研究了广义投影算子(A2＝A*)和超广义投影算子(A2＝A＋)的性质,得到了一些新的特征,这些结论推广了Baksalary的有关结果.     

基于Tensor Voting的蚁蛉翅脉修补

针对蚁蛉模式识别中蚁蛉翅脉断裂问题,利用Tensor Voting技术修补其数字照片中断裂的翅脉;展示将其应用于蚁蛉模式识别前期处理,以获取主要翅脉尽量完整信息的算法;数值实验中采用3种蚁蛉翅的图像作为测试,收到了很好的结果.     

Antibacterial properties and corrosion resistance of AISI 420 stainless steels implanted by silver and copper ions

Silver or copper ions are often chosen as antibacterial agents. But a few reports are concerned with these two antibacterial agents for preparation of antibacterial stainless steel (SS). The antibacterial properties and corrosion resistance of AISI 420 stainless steel implanted by silver and copper ions were investigated. Due to the cooperative antibacterial effect of silver and copper ions, the Ag/Cu implanted SS showed excellent antibacterial activities against both Gram-negative Escherichia coli (E. coli) and Gram-positive Staphylococcus aureus (S. aureus) at a total implantation dose of 2×1017 ions/cm2. Electrochemical polarization curves revealed that the corrosion resistance of Ag/Cu implanted SS was slightly enhanced as compared with that of un-implanted SS. The implanted layer was characterized by X-ray photoelectron spectroscopy (XPS). Core level XPS spectra indicate that the implanted silver and copper ions exist in metallic state in the implanted layer.     

A channel- and QoS-adaptive turbo coded modulation architecture for mobile multimedia communication

This paper proposed a cross-layer dual adaptive coded modulation architecture using turbo codes for mobile multimedia communication, which simultaneously adapted to both the varying channel characteristics and the quality of service (QoS) of various mobile multimedia services to increase the average system throughput substantially. A pragmatic channel-adaptive turbo coded modulation scheme, which comes within 2.5dB of the Shannon limit, was optimally designed, and then a QoS-adaptive scheme was superimposed to build the dual adaptive architecture. Simulation results show that the novel dual adaption reduces the difference with the fading channel capacity to 2dB when assuming different services occur in equal probability and the service duration follows the exponential distribution.     

从高斯光束到帽顶光束Z扫描:分析测量灵敏度和可靠性

利用快速傅里叶变换方法分析了Z扫描归一化透过率曲线.研究了入射光束空间分布对Z扫描测量灵敏度和可靠性的影响.提出了截取高斯光束(即近帽顶光束)Z扫描表征技术,该技术不仅提高了测量灵敏度和可靠性,而且提高了光能量的利用率.     

基于PXI的航空发动机尾气静电监测系统

通过对航空发动机静电监测技术的原理及其现状分析,设计了一套基于PXI总线的航空发动机尾气静电监测系统。详细介绍了系统硬件组成与相关软件功能模块设计。该系统以PXI主控计算机为核心,以LabVIEW软件编程为系统开发工具,有效地提高了系统的自动化程度、灵活性和可靠性,降低了系统组建成本。在实际模拟测试中,能够准确快速地监测到发动机尾气中故障颗粒,取得了应用效果,具备推广与应用前景。     

Effects of low-frequency electromagnetic field on the surface quality of 7050 aluminum alloy ingots during the hot-top casting process

To improve the quality of 7050 aluminum alloy ingots, low-frequency electromagnetic (LFE) field was applied during the conventional hot-top casting process. Macrostructures and microstructures of the ingots by the conventional and LFE hot-top casting processes were studied. The experimental results show that when the LFE field is turn off during the hot-top casting process, cold folding appears, and the as-cast structure becomes very coarse. Additionally, the thickness of the shell zone is much thinner during the low-frequency electromagnetic hot-top casting process than that during the conventional hot-top casting process. Some reasons for low-frequency electromagnetic field improving the surface quality, refining the structure of the ingot, and minimizing the thickness of the shell zone have been studied.