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The identify principles and measurement approaches of environmental elements are different from traditional accounting system, particular identify principles and measurement approaches should be adopted and corresponding accounting account should also be set up to reflect and record environmental events. Especially, a detailed study has been done on enterprise environmental cost in the paper.

应采用与传统会计不同的确认原则和特殊的计量方法，并设置相应的会计帐户以反映和记录企业发生的环境事项，本文针对我国企业的实际情况和迫切要解决的问题，对企业环境成本进行了深入的研究，提出了企业环境成本的计算框架，并给出了案例分析。

The paper is based on the rupture-dynamical theory and DNV RP-F101 recommendatory method, through the study of three corrosion models, we have built up rational estimation model, adopted subentry safety coefficient method and allowed stress method to estimate the remaining strength of corrodent pipelines, and finally, introduced the Genetic Algorithms method to compute the reliability of corrodent pipelines, gaining the reliability index, and provided corresponding program.

本文以断裂力学理论为基础，以 DNV RP-F101 腐蚀管道评估的推荐作法为蓝本，通过对管道腐蚀损伤的三种腐蚀形式具体研究，建立了合理的评估计算模型，采用了分项安全系数法和许用应力法对腐蚀管道的剩余强度进行了失效压力的计算，最后较详细的介绍了遗传算法的基本理论，并把它应用到对腐蚀管道的进行可靠性评估中，得出其可靠性指标，并给出了相应的计算程序。

Aim of the article was to provide a new approach of the fingerprint diagram research for TCM by means of spectrometry, which was capable of indicating the character of TCM. For the purpose of getting indication of NIRDRS convolution fingerprint diagram, the visualization technology was adopted to display the information which have been processed by convolution transform, then color-coded image was displayed in computer and the similarity coefficient was worked out between the fingerprint diagrams by cosine formula. Part one Theory and system design The spectrometry (UV/Vis, NIR, IR) is disadvantageous in the fingerprint analysis of complex systems both its difficulty of specificity and the similarity of TCM.

本文的研究目标是采用光谱手段，建立能够标示中药特性的指纹图谱技术，为中药指纹图谱研究提供新的思路和方法：通过采集中药的光谱信号，结合有"数学显微镜"美誉的小波变换技术，对光谱信号进行数据挖掘，捕捉和研究物质对光吸收特性的变化，大幅度增加可供利用的信息；同时运用科学计算可视化手段及伪彩色图像处理技术，得到基于虚拟直观计算机图像信息的中药光谱指纹图谱，并将该指纹图谱应用于药物的鉴别分析。

In this paper,a design method of two dimensional Linear Phase Nearly Perfect Reconstruction filter banks based on a new class of cosine modulation systems is presented,which can be described as follow: firstly,the Parks-McClellan algorithm is adopted for designing the prototype filter,then by employing cosine modulation,a series of analysis and synthesis filters can be obtained,accordingly a one-dimensional LP-NPR filter banks can be constructed;Secondly,cascading two one-dimensional LP-NPR filter banks in the form of tree structure and using the unimodular transformation,a two dimensional nonseparable LP-NPR filter banks can be obtained.

提出了一种基于一类新余弦调制系统的二维线性相位-近似完全重构滤波器组的设计方法，设计过程分为两个步骤：首先采用Parks-McClellan算法来计原型滤波器，再经过余弦调制能到一系列的线性相位分析和综合滤波器，从而可以构造一维LP-NPR滤波器组；然后利用树状结构来结合两个一维LP-NPR滤波器组，并运用单位模变换，可以得到二维不可分离LP-NPR滤波器组。

More than 10 years, I heard the company's customers valuable advice and technical absorption silk gun manufacturers, continue to improve, accumulated experience in various aspects, such as: absorption of silk Qiangtou, brothers and ceramic manufacturers have adopted easy Pengsui suction head, will not only affect production , Also increased equipment costs, we head into metal and greatly reduce the cost, a further absorption silk guns into the trachea and the row of silk from the centre, other manufacturers in 36 mm, and we changed to 38 mm, for users to replace the intake manifold, Pai more convenient when the silk, silk guns in the absorption of the two guns, made the point that hole, so it's suction row wire was also larger, users have won, we Asia and China over the years the company pursues " Is the quality of corporate life, the user is God, reasonable prices, better quality,"the purpose, we now more than 100 domestic and chemical fiber enterprises have long-term business, the company specializes in chemical fiber processing machinery parts.

十多年来，我公司听取了用户的宝贵意见，在吸丝枪制造技术上，不断改进，积累各方面经验，如：吸丝枪头子，兄弟厂家都采用陶瓷吸头容易碰碎，不但影响生产，还增加设备费用，我们改成金属头子，大大降低了成本，再有吸丝枪的进气管与排丝管中心距离，其他厂商于36mm，而我们改为38mm，为用户在更换进气管、排丝管时更为方便，在吸丝枪内的二级喷头中，孔的角度作了修正，所以它的吸力排丝量也较大，得到用户的好评，我们亚华公司多年来奉行"质量是企业生命，用户是上帝，价格合理，质量更优"的宗旨，目前我们与国内一百多家化纤企业有着长期业务往来，本公司专业加工化纤机械配件。

As a result, it shows thatthe static or dynamic subsystem optimum alone is not equal to the system optimum. Three initial value problems met in the optimal design of flying vehicle are studied andconclusions are derived that: orthogonal test method can be adopted to decide the initial valueof static optimization problem, some mathematical techniques can be used to deal with thecostate variables of Maximum Principle and decide the initial value of the costate variable,the indirect method can be used to get the analytical solution under ideal case to guide thechoice of the initial control curve in the direct method. With some numerical examples oftrajectory optimization, it shows that all these methods are useful not only in accelerating theconvergence but also in converging to the global optimum.

针对飞行器优化设计中的三种初始值问题进行了研究，以远程弹道导弹弹道的工程优化为例说明，对于静态优化问题，采用正交试验法选取初始值，不仅可以大大加快收敛的速度，而且更有可能收敛到全局最优解；以气动力辅助变轨问题为例说明，用共态变量的一阶泰勒级数展开可以解决极大值原理中共态变量初值难于确定的问题；以二级弹道导弹的主动段弹道优化为例说明，利用间接法在理想情况下得到的解析解来指导直接法初始控制曲线的选择，将大大有利于提高直接法的收敛速度。

Animated films create an abstract world that mimics qualities of the physical that are extracted and exaggerated in animated films, where characteristics are adopted to create an environment that through its aesthetic creates an all-around coulisse.

动画电影创造一个抽象的世界，画面素质的物理的提取和夸张的动画电影，其中特点是通过创造环境，通过其审美创造了全方位的沟。

Simulation of micro-milling process is conducted using finite element method. During modeling, the Johnson-Cook's coupled thermal-mechanical model was employed as workpiece material model, the Johnson-Cook s shear failure principle was adopted as work piece failure principle, and the coupled thermal-mechanical hexahedron strain hybrid modules and adaptive grid were used to remesh the workpiece's elements. The friction between the tool and workpiece obeys the amended coulomb's law that combines with the sliding friction and the adhesive friction.

采用有限元方法对微细铣削过程进行模拟，采用Johnson-Cook热力耦合模型作为工件材料模型，采用Johnson-Cook的剪切失效法则作为工件材料的失效准则，采用热力耦合平面应变杂交单元并使用自适应网格技术进行网格划分，刀具与工件间的摩擦采用滑动摩擦区和粘着摩擦区相结合的修正库仑定律。

Laws are then adopted by the Council of Ministers, representing national governments.

随后，代表各国政府的部长采纳这些法律。

Why is the government not active in legislative action on the compensation issue of existing roads so that the special sacrifice of damage compensation due to limitation of property right in Taiwan may be legalized? Using an excuse of financial difficulty in "poverty counterargument", the government has adopted "contingency consideration" in recent three years to obtain ownership of the existing roads through "bidding sales". After all, what difficulty does the country face in dealing with the issue of existing roads?

至既成道路补偿问题既乏法律依据何以政府不积极立法，使我国财产权限制之特别牺牲损失补偿得以法制化，竟以财源困难而主张「穷困抗辩」於先，近三年来又以「穷变性裁量」采取「竞价标售」之措施取得既成道路於后，究竟我国在处理既成道路问题上面临何种困难？

Do you know, i need you to come back

你知道吗，我需要你回来

Yang yinshu、Wang xiangsheng、Li decang,The first discovery of haemaphysalis conicinna.

1〕 杨银书，王祥生，李德昌。安徽省首次发现嗜群血蜱。