实质重于形式原则的应用

为满足会计信息使用会计对会计信息高质量的要求，使会计信息更加可靠、相关，各国推行实质重于形式原则，我国《企业会计制度》将其作为会计核算的基本原则，结合《企业会计制度》说明实质重于形式原则在我国的具体运用，强调会计人员应具备良好的职业判断能力。     

平面锥形光波导模斑转换器的研究

基于三维有限差分束传输法（FD－BPM）对平面光波导器件中的关键元件之一－平面锥形模斑转换器作了深入的研究，对线性和数种非线性侧面边界的模斑转换器进行了数值仿真和对比，分析了平面锥形模斑转换器侧面边界函数对耦合损耗的影响，以及模斑转换器中模场分布随传输距离的变化，确定了不同长度的平面锥形模斑转换器的最佳侧面边界，指出长度在200－1000μm范围内具有余弦边界的平面锥形模斑转换器性能最佳，并且发现，光纤中的出射光进入模斑转换器以后，光波模式会逐渐发生变化，并最终转化为单模。     

成就动机的激发与维持在体育专业足球教学中的实验研究

运用麦克利兰的成就动机理论，采用文献资料法、问卷调查法、实验对比法和数理统计的方法，在高等师范体育教育专业足球教学中进行激发与维持学生成就动机的实验研究．结果表明：实验班成绩优于对照班，且有显著性的差异．在足球教学中激发与维持学生的成就动机，可以有效地提高足球教学的效果和学生的足球成绩．     

遗传算法在气体分离装置调优中的应用

提出了一种基于遗传算法和随机复合形法相结合的混合遗传算法，并以某厂气体分馏装置的生产过程的优化问题进行了测试，得出了优化操作条件。     

Inhibitory effect of the adenovirus type 5 E1A protein expressed in the yeast system

The human adenovirus type 5 E1A, a tumor- suppressor gene[1], codes for two major related proteins of 243 amino acids (12S) and 289 amino acids (13S) by al-ternative splicing in two exons[2]. Studies have been shown that E1A can regulate expression of many genes and cell cycle[3]. Both in vitro and in vivo experiments indicated that E1A could induce tumor cells differentia-tion, convert tumor cells into an epithelial phenotype, in-hibit tumor cell growth and metastasis and strongly en-ha…     

Compact difference approximation with consistent boundary condition

For simulating multi-scale complex flow fields it should be noted that all the physical quantities we are interested in must be simulated well. With limitation of the computer resources it is preferred to use high order accurate difference schemes. Because of their high accuracy and small stencil of grid points computational fluid dynamics (CFD) workers pay more attention to compact schemes recently. For simulating the complex flow fields the treatment of boundary conditions at the far field boundary points and near far field boundary points is very important. According to authors' experience and published results some aspects of boundary condition treatment for far field boundary are presented, and the emphasis is on treatment of boundary conditions for the upwind compact schemes. The consistent treatment of boundary conditions at the near boundary points is also discussed. At the end of the paper are given some numerical examples. The computed results with presented method are satisfactory.     

准噶尔盆地陆东地区白垩系储层特征及其主控因素

从岩石学特征、成岩作用、孔隙类型、结构特征以及储层性质的主要影响因素等方面 ,对准噶尔盆地陆东地区白垩系储层进行了研究。结果表明 ,储层岩石为长石质岩屑砂岩 ,成岩作用进入早成岩B亚期 ;孔隙类型主要为原生残余粒间孔 ,另有少量的溶蚀孔及微孔隙。该储层孔隙结构非均质性强 ,呼二段中粗孔喉最多 ,呼一段次之 ,连木沁组多为中孔细喉和较细喉 ,清水河组为细孔、细喉。储层性质差别较大 ,呼一段、呼二段为中孔、中渗储层 ,连木沁组为低孔、低渗储层 ,清水河组为低孔、特低渗储层。储层性质主要受沉积相、古气候、压实作用及砂岩粒径等因素的影响。     

Asymptotic Approximations of Jacobi Polynomials and Their Zeros with Error Bounds

IntroductionUniform asymptotic expansions and error boundsof the (α,β>- 1 ) two- term approximations of theJacobi polynomials P(α,β)n ( cosθ) were obtained[1] .Their result wassin θ2α cosθ2βP(α,β)n ( cosθ) =Γ( n +α + 1 )n!θsinθ1/ 2 Jα( Nθ)Nα +θB0 (θ) Jα+1( Nθ)Nα+1+σ2 ,|σ2 |≤ E2 θ2 +αN -2 ,　 0≤θ≤ π2 ,where E2 is a construct.Baratella and Gatteschiused the first two terms of this expansion[2 ] toconstructa more accurate one- term approximation:x(θ)x′(θ)…     

聚丙烯无卤阻燃复合材料的制备及性能研究

以聚丙烯(PP)为基料、Mg(OH)2／Al3/P为复合阻燃剂。通过熔融共混制备PP无卤阻燃复合材料。对材料的阻燃性能和力学性能进行了测定。实验结果表明：当PP：Mg(OH)2：Al(OH)2：P为100：50：50：5时，混合物的阻燃性能和力学性能均能满足使用要求。填加纤维状Mg(0H)2的材料要比填加球状Mg（OH)2体系的拉伸强度优异。     

Improved Dissolve Detection for Video Segmentation

It is difficult to detect dissolve accurately in video segmentation. Two new parameters AEI and/DM are computed to describe dissolve. An improved method based on the change curves of AEI and/DM is proposed to detect dissolve accurately. The experiments show that this method can detect dissolve accurately.