谈转让商誉营业税的征管

转让无形资产——商誉的单位和个人负有缴纳营业税的纳税义务,商誉的不可辨性、不稳定性,使税务征收存在盲区。     

大学生现代人格现状分析

实现现代化的关键是人格的现代化。现代化进程深刻地影响着大学生人格的塑造,表现出大学生现代人格的两重性和现代交往性人格的缺失。     

人类通信模式中基于时间统计的实证研究

最近关于人类通信模式的实证研究显示，信件的回复时间分布具有近似幂律的尾部，其中幂指数在电子邮件和普通信件中并不相同，前者为1．O，后者为1．5。统计了钱学森和鲁迅先生的信件数据，同样发现了近似幂律的回复时间分布，但是钱学森的分布指数是2．1，该发现暗示，将人类动力学划分为两个普适类的猜测可能是不充分的；信件发送的时间间隔分布也服从相同幂指数的幂律分布。同时，截取钱学森连续10年的信件得到的等待时间分布和间隔时间分布与总体基本相似，且幂指数也相同。这种巧合有可能暗示了潜藏在人类通讯模式中的某种未知机制。     

灰土地基处理效果分析

针对地基施工中存在的一些问题,经过大量的分析和研究,提出了灰土地基的质量控制和施工工序的重要性。     

信号与系统中的matlab程序

在现行的理工科教学中,matlab的应用已经成为一个重要的内容。尤其在电子类的核心专业课信号与系统中,matlab的作用更加值得教师关注。文章就信号与系统这一课程中牵涉到的一些典型matlab程序,进行了注解和说明。试图在信号与系统和matlab的应用两方面找到了一个更为恰当的结合点,使学生和教师在专业知识和应用性工具方面,得到一个更好的处理方式。     

拥挤交通流的行为分析与仿真建模

从分析拥挤状况的交通行为特性出发，建立了相应的仿真模型。该模型在跟车子模型加入了随机扰动项，换道子模型的可行性检测中加入了前后间距不足时司机的减速行为。与传统模型相比该模型能更好地反映拥挤流下的交通行为，更适合于拥挤状况的交通微观仿真。     

WEB站点结构优化仿真

WEB站点结构优化技术是解决WWW浏览中搜寻与获取有益信息的困难问题及信息搜寻行为的效率低下问题的有效方法。基于WEB站点的超链体系结构特征与网页节点的访问频度值特征,建立了一种站点结构优化的数学模型,其目标是使整个站点具有较小的平均访问代价。分析了站点超链体系结构特征与节点访问频度特征,采用仿真算法分别模拟了WEB站点的超链体系结构与页面节点的访问频度值,并通过量化新增超链接的影响因素设计了相应的站点结构优化方法。实验结果表明:优化后的站点结构具有较小的平均访问代价。     

A non-commutative time-frequency tomography

The characterization of non-stationary signal requires joint time and frequency information. However, time and frequency are a pair of non-commuting variables that cannot constitute a joint probability density in the time-frequency plane. The time-frequency distributions have difficult interpretation problems arising from negative and complex values or spurious components. In this paper, we get time-frequency information from the marginal distributions in rotated directions in the time-frequency plane. The rigorous probability interpretation of the marginal distributions is without any ambiguities. This time-frequency transformation is similar to the computerized axial tomography (CT or CAT) and is applied to signal analysis and signal detection and reveals a lot of advantages especially in the signal detection of the low signal/noise (S/N).     

Weight measurement using image-based pose analysis

Image-based gait analysis as a means of biometric identification has attracted much research attention. Most of the existing methods focus on human identification, posture analysis and movement tracking. There have been few investigations on measuring the carried load based on the carrier＇s gait characteristics by automatic image processing. Nevertheless, this measurement is very useful in a number of applications, such as the study of the carried load on the postural development of children and adolescence. In this paper, we investigate how to automatically estimate the carried weight from a sequence of images. We present a method to extract human gait silhouette based on an observation that humans tend to minimize the energy during motion. We compute several angles of body leaning and determine the relationship of the carried weight, the leaning angles and the centroid location according to a human kinetic study. Our weight determination method has been verified successfully by experiments.     

脉冲等离子体气相合成氮化硼的研究

以Ｂ２Ｏ３粉扩ＮＨ３为原料，用脉冲等离子体反应器合成ＢＮ，所得产品经Ｘ射线衍射，红外光谱分析表明，产品中除含六方氮化硼外，还含有少量立方氮化硼，生产工艺简单。