建造合同准则中"营业税金及附加"核算探讨

文章以营业税纳税义务发生的时间和<建造合同>准则中施工企业建造合同收入的确认为切入点,对新准则中有关营业税金及附加的计提与现行营业税法发生纳税义务之间差异的核算作一些探讨.     

柴油机燃油喷射试验系统的动态分析与研究

本文建立了柴油机燃油喷射试验系统的动态特性数学模型，对试验系统的动态响应及其影响因素进行了分析，找出了影响系统工作稳定性的原因，并提出和实施了对试验系统改进和调整的措施，获得了较满意的效果．     

农民增收的政策选择

农民问题的核心是农民增收问题。关心农民、支持农业、发展农村,要推进农业结构调整、整合农村土地资源、加快农村富余劳动力转移等以增加农民收入。     

用粘度法研究石油中沥青质沉积的起始点

介绍了测定混合物粘度以确定沥青质沉积起始点的方法，考察了将正庚烷或甲苯加入油样过程中体系粘度的变化规律．结果发现，随着正庚烷的加入，体系的粘度呈下降趋势，但在某一浓度时出现明显的偏离，该点即被定义为沥青质沉积的起始点．而用甲苯作溶剂时，体系粘度则始终呈平缓下降趋势，无偏离现象研究还发现，各种原油的沥青质沉积的起始点明显早于其相应的减压渣油，这表明渣油胶体体系比原油的更为稳定，上述结果借助显微照相观察得以证实     

Data association based on target signal classification information

In most of the passive tracking systems, only the target kinematical information is used in the measurement-to-track association, which results in error tracking in a multitarget environment, where the targets are too close to each other. To enhance the tracking accuracy, the target signal classification information （TSCI） should be used to improve the data association. The TSCI is integrated in the data association process using the JPDA （joint probabilistic data association）. The use of the TSCI in the data association can improve discrimination by yielding a purer track and preserving continuity. To verify the validity of the application of TSCI, two simulation experiments are done on an air target-tracing problem, that is, one using the TSCI and the other not using the TSCI. The final comparison shows that the use of the TSCI can effectively improve tracking accuracy.     

Wnt-beta-catenin signaling initiates taste papilla development

Fungiform taste papillae form a regular array on the dorsal tongue. Taste buds arise from papilla epithelium and, unusually for epithelial derivatives, synapse with neurons, release neurotransmitters and generate receptor and action potentials. Despite the importance of taste as one of our five senses, genetic analyses of taste papilla and bud development are lacking. We demonstrate that Wnt-beta-catenin signaling is activated in developing fungiform placodes and taste bud cells. A dominant stabilizing mutation of epithelial beta-catenin causes massive overproduction of enlarged fungiform papillae and taste buds. Likewise, genetic deletion of epithelial beta-catenin or inhibition of Wnt-beta-catenin signaling by ectopic dickkopf1 (Dkk1) blocks initiation of fungiform papilla morphogenesis. Ectopic papillae are innervated in the stabilizing beta-catenin mutant, whereas ectopic Dkk1 causes absence of lingual epithelial innervation. Thus, Wnt-beta-catenin signaling is critical for fungiform papilla and taste bud development. Altered regulation of this pathway may underlie evolutionary changes in taste papilla patterning.     

串联系统精确置信下限计算和奇点消除

本文通过对廖炯生提出的ＩＵＭＶＥ法的变差系数公式进行校正,重新对二部件串联系统的可靠性置信下限进行了计算,不仅消除掉大部分非正常点,而且也使计算结果更加合理,但仍存在着９个非正常点。我们利用系统的等价试验信息来消除非正常点,获得了令人满意的结果。     

适于大斜视角星载SAR系统的改进距离-多普勒算法

分析了当天线斜视角增大时,导致传统距离-多普勒成像算法性能下降的主要误差来源.提出了一种适合大斜视角星载SAR系统的改进距离-多普勒算法,并给出了处理仿真点目标数据得到图像质量的比较.结果表明,在大斜视角情况下,改进算法的性能远大于传统的距离\|多普勒成像算法.     

WSN中传感器节点的弹性神经网络任务分配方法

为解决WSN多目标跟踪节点任务分配的竞争冲突问题,提出一种融合了模糊聚类的多弹性子模自组织神经网络节点任务分配方法.通过模糊聚类估计目标数量,建立节点任务分配跟踪精度和能量消耗的综合性能指标,采用非全连接的环形弹性结构自组织神经网络优化监测联盟,用最近邻法对神经元弹性子模进行初始化,根据胜者为王原则动态调整子模的感受域,以快速锁定最优监测联盟,实现多目标的精确跟踪.实验结果表明:文中方法能有效解决多目标跟踪节点任务分配的竞争冲突问题,以及竞争冲突时的系统能耗增加与实时性问题;在随机均匀部署节点拓扑和目标直线运动模式下,文中方法的能耗较最近邻法降低了48.2%~55.9%,较未改进弹性神经网络法降低了37.4%~42.5%,且运算速度提高了19.0%~27.4%.     

负电荷磷脂DSPG双层保护的金纳米粒子的合成与表征

采用一步法制备了负电荷磷脂DSPG双层保护的金纳米粒子,并用透射电镜、紫外-可见光谱、X-射线光电子能谱和红外光谱进行了表征.结果表明,所制备的金纳米粒子直径为3～5 nm,具有良好的水溶性和稳定性.