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In order to deal with the exchange of different calculating models, the collaborative resource account and collaborative cost object account are established. 3. Based on the multistage ABC calculating model, the dissertation researches the cost-volume-profit analysis, capacity loss analysis and variance analysis methods and their applications. The dissertation founds a multi-product activity-based CVP analysis model with activity capacity constraints, and discusses the solution of the model and its application in production.

在作业成本要素建模的基础上，提出了多阶段作业成本核算模型的建模约束规则，研究了基于规则的作业成本核算模型完整性以及环形分配的检查算法，提出了分配层次概念和环形分配的分配方法，给出了计算当前分配层次的算法和针对模型总体的核算算法，通过设立协作资源账户和协作成本对象账户解决了模型之间的交流。

The main contents in this course include job order costing, process costing, cost-volume-profit analysis, short term operating decision, long term capital expenditure decision, master budget, responsibility center and responsibility accounting, activity based costing and activity based management, performance evaluation and balance score card, quality cost accounting, etc.

它的主要内容包括分批成本计算法、分步成本计算法、标准成本与成本差异分析、成本习性分析与变动成本计算法、本量利分析、短期经营决策、长期资本支出决策、全面预算、责任中心和责任会计、作业成本计算和作业成本管理、业绩衡量与平衡记分卡、质量成本会计和信息资源会计。

A costate prediction method based on bilinear model is presented. Using simple general model, two implemental DISOPElike algorithms based on Hopfield network and on temporal decomposition method are proposed respectively.

同时对于具有终端状态等式约束问题，建立了基于时变线性模型的递推DISOPE算法；对于非齐次双线性二次型问题提出了一个迭代算法，并且给出了该算法收敛的充分条件；给出了基于双线性模型的协状态预测算法；利用一般模型，分别提出了基于Hopfield网络和时间分解方法的DISOPE算法。

Mechanics has two main branches,Lagrangian mechanics and Hamiltonianmechanics:Lagrangian mechanics is based on variational principles and Hamil-tonian mechanics is based on symplectic structure of cotangent space.

力学有两大主要分支：基于变分原理的Lagrangian力学和基于余切空间的辛结构的Hamiltonian力学。

A method for carrying out transparent transmission service of elastic packet ring includes setting station table and interface table in RPR station of EPR, finalizing top ring retransmitting process based on MPLS countermark by matching MPLS countermark in service frame to station table to obtain MAC address of correlated EPR station according to topological retransmission table of station, finalizing bottom ring process based on MPLS countermark by matching MPLS countermark in service frame to interface table to obtain correlated local Ethernet interface number.

本发明公开了一种弹性分组环透传业务的方法及装置，方法包括：在每一个弹性分组环RPR站点中，建立一张具有MPLS标签与弹性分组环站点关联关系的站点表以及一张具有MPLS标签与本地以太网接口关联关系的接口表；通过将业务帧中的MPLS标签与所述站点表进行匹配获得关联的弹性分组环站点的MAC地址，并根据站点的拓扑转发表，完成基于MPLS标签的上环转发处理；通过将业务帧中的MPLS标签与所述接口表进行匹配获得关联的本地以太网接口号，完成基于MPLS标签的下环处理。

Based on the time order, the present thesis studies on patent management and injunctive relief at the beginning of litigation that the defendant needs to notice, as well as everything that should be noticed in counterplea method during litigation. Besides, the present thesis divides the counterplea method into counterplea reasons based on the patent law and the antitrust law.

本文行文以时间为区分点，研究被告於平日应注意之专利管理、诉讼初期的定暂时状态假处分攻防，以及诉讼中的抗辩方法所应注意之事项，其中将诉讼中的抗辩方法区分为专利法上的抗辩事由以及竞争法上的抗辩事由。

This paper analyzes and designs focus on the learning situated context in the web-based course, and devoted to offering theory and cases to support for the design of learning situated context in web-based course.

本课题以网络课程中学习情境的分析和设计为研究核心，致力于为网络课程的学习情境设计提供理论支持和可参考的案例。

At last, extends realized volatility based on high-frequency data to realized covariance matrix based on multivariate high-frequency data.

接着，实证研究了上海股市的"已实现"波动和调整"已实现"波动的特性，并针对调整"已实现"波动的长记忆性和"杠杠"效应建立了 ARFIMAX 模型。

ABSTRACT To improve the parametric design method which is based on points, lines and circles, this dissertation presents the theory and methodology of parametric design which is based on relating-graph. The expression, organization, cyclic problem, covariation and extension method of relating-graph are studied.

针对当前二维参数化方法中存在的考虑线素较为简单、循环约束问题较难解决等一系列问题，本文系统地研究了基于高层次图素的关联图形的表达、关联图形的组织、关联图形循环约束问题的解决、关联图形的联动以及关联图形的拓广等方法。

School of Electronic and Information Engineering,Dalian University of Technology,Dalian,Liaoning 116024,ChinaStable processes can better model the impulsive random signals and noises in physical observation.This paper briefly describes its spectral representation,proposes a new different spectral density from power spectrum density of second order processes,thus can get a new concept of stable white noise based on covariation spectrum,and a method of identification of nonlinear PAR system based on least p-norm.

描述了稳定分布的谱表示，提出了共变谱密度的概念，得到一种基于自共变序列与共变谱的稳定分布白噪声与有色噪声的概念及其判断标准，对传统意义上的白噪声进行了广义化，依据多项式自回归系统模型，对基于稳定白噪声输入的系统输出非线性稳定有色噪声建立其非线性PAR模型，提出基于最小P范数的EIRLP算法对非线性PAR系统进行辨识。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。