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This paper focuses on the discussion of fundamental accounting error adjustment method and its accounting treatment essence in practical area to make up scarcity of earnings management study.

关于上市公司采用重大会计差错更正方式调节盈利数据的专门研究文献更少，对此的讨论基本上都将其与会计政策和会计估计变更的处理归成一类，实质上是对追溯调整法调整报表期初数据在盈余管理中具体运用的研究，没有区别会计政策变更和差错更正的本质。

In this paper, the bump patterns for flip-chip packages are discussed first, then an experiment is setup to study the dispensing phenomena for different bump patterns, and the CAE software is used to analyze and identify with experiment mutually. From these thorough comparisons and analytical analysis, the existence of channel could slow down the flow, the high density of bump could speed up the flow, and it could avoid the air trap by modified the bump and channel's arrangement on flip-chip package. Then flows in rectangular microchannels driven by capillary force and gravity are discussed; furthermore, the theoretical model of flow in microchannel driven by capillary force and gravity is formulated from the Navier-Stokes equations.

本文首先针对覆晶底部充填进行相关理论推导、实验与模拟，探讨不同凸块配置模型所造成的波前不平滑现象对底部充填流动的影响；即依据相关参数建立模型进行底部充填实验，同时以CAE(Computer-Aided Engineering)模流分析软体进行模拟，在完成理论探讨、实验与模拟分析之后，交叉比较理论、实验与模拟分析结果，归纳出影响底胶充填流动之因素，由结果显示在凸块密集度较高的区域，凸块可以帮助流动，但是在凸块区后方的沟槽区域则因为凸块区所提供之流量不足，所以会造成波前落后的现象，另外藉由修改凸块与沟槽配置的关系，可以有效的控制波前形状的变化情形，避免产生包风现象。

In order to prove the reliability, test studies have been primarily carried out in the indoor soil bin. The data of the vehicle driving state parameters under the same or different terrain are analyzed. The process curves are compared by different control schemes. The theoretical model of the optimum driving state is reliable and fuzzy control scheme is feasible. The disturbances and unknown factors of control system are analyzed. Test results prove that the half-tracked air-cushion vehicle can drive steadily under control of the computer. At the same time the sensors used to measure soil mechanics characteristics on line need to be developed. And it is the important problem to be solved in the future study. The necessary regulation and correction are put up. So the studies in this paper provide some instruction for the further research work.

为了验证本文提出的最佳工作状态及最佳垫压理论，并分析控制系统的可靠性和稳定性，本文在半履带式气垫车的模型车上，在室内土槽中进行了初步的实车性能和理论验证试验，考察了在同种和不同土壤条件下气垫车的行驶状态参数的测量数据，比较了采用不同控制方法下的过程曲线，验证了最佳工作状态的理论模型和模糊控制系统方案的可行性与可靠性，从而保证了采用自整定模糊PID控制器能够使半履带式气垫车在稳定行驶最佳工作状态下；同时通过试验研究，分析了系统中各干扰与未知因素，对控制方案进行了相应的调整和修正，为今后进一步的研究工作提供了一定的指导。

In the light of the complex, high-level and non-linear feature of the mathematical model which describe the transport of the coalbed methane, this paper study the fully-implicit solving method of the mathematical model in detail. Based on the complexity of the algebraic equations which are formed eventually, according to the alternating direction implicit difference pattern, this paper use the iterative method and the fully main element Gauss-Jordan eliminating method to solve equations, which is to use the iterative method to determine coefficient matrix and use the fully main element Gauss-Jordan method to solve th linear algebraic equation group, at the same time of studying the solving method of the mathematical model, according to the devising requirement of FORTRAN77 program structure, this paper draw up computer program and form the corresponding computer model, and verify the validity and reliability of the model in theory by operating the model.

重点研究了模型内、外边界及有关参数的处理，针对描述煤层甲烷运移的数学模型是一个复杂、高阶非线性数学模型的特点，详细研究了模型的全隐式求解方法，根据最后形成的代数方程组的复杂性，按交替方向隐式差分格式，采用迭代与全选主元高斯约当消去法相结合的方法求解方程：即确定系数矩阵采用迭代法，求解线性方程组时采用全选主元高斯约当消去法，在研究模型解法的同时按FORTRAN结构化程序设计的要求，编制计算机程序，形成相应的CBMRS计算机模型，并通过模型的运行从理论上证明了模型的正确性与可靠性。

OBJECTIVE: To study the effect of the up-regulating COX-2 in amnion on labor onset.

目的 探讨环氧化酶-2（cyclooxygenase-2， COX-2）在羊膜组织表达的上调可能为分娩启动的因素之一。

On the basis that the conclusion of expert—hiberarchy analytic approach, set up the degree model of harmonious development to five subsystems of population, economy, society and life quality, science and educational and cultural and hygiene, resource and environment. To study the harmonious development degree among every subsystem of the urbanization level in Kashgar region.

在层次分析法评价城市化水平的基础上，针对人口、经济、社会和生活质量、科教文卫和资源环境五个子系统建立协调发展度模型，研究喀什地区城市化水平各子系统间的协调发展程度。

Along with big three arrivalses, I also will continuously favour, on the other hand, Be college of study department minister, again just right meet with an undergraduate course valuation, in spite of to who is all kind of pressure, besides is the teaching of the Ministry of Education valuation, that still is not my head up, school begins two month estimate favour dead, attended Normal University television station in Fukien on the other hand, participate television station of work, do film, return have what than the consume more of, again remove have a class of time, I estimate I possibility also have no when, luckily big three since need not learn English also need not learn athletics, easy is easy not a few, but face profession of thorough mental state more or less also have some touch, particularly is more and more of person all seem to have oneself of direction, but I seem to seem big two just just started grope for similar, we the class believe to will haven't a few violent girl and boy devotion to test to grind battalion, everyone also more and more went by different roads, believe big three big four ～ss~～ the person be more and more fickleness, ha ha.

随著大三的到来，我也将陆续忙起来，一方面，作为学院的学习部部长，又刚好碰上本科评估，不论对谁都是一种压力，何况是教育部的教学评估，那还不就是我的头上，开学两个月估计得忙死，另一方面，参加了福建师范大学电视台，要参与电视台的工作，做片子，还有什麼比这个更耗时的呢，再除去上课的时间，我估计我可能也没有什麼时间了，幸好大三既不用学英语也不用学体育，轻松是轻松了不少，但面对专业的深入心理多多少少也是有一点触动的，尤其是越来越多的人都似乎有了自己的方向，而我似乎好像大二才刚刚开始摸索一样，我们班相信会有不少强悍的女生和男生投入考研大军，大家也就越来越分道扬镳了，相信大三大四～~～人是越来越浮躁的，呵呵。

By using Fourier Optics a theoretical model based on single-pass compression is set up for the study of the pulse-front distortion. For the first time the effects of the pulse-front distortion on the spatial-temporal properties of the output pulse from the compressors.

利用傅立叶光学方法，建立了一个基于单程压缩构型的研究脉冲前沿畸变效应的理论模型，首次分析不同种脉冲前沿畸变效应对于压缩器输出脉冲的近场时空特性的影响。

Shading experiments were designed according to low light intensity problem caused by intercropping system of peanut with maize or wheat et al. Fenghua1 and Fenghua2 were adopted in the experiment of four light intensity levels (CK in which the plants were grown under natural light, 27% shading, 43% shading and 77% shading), which carried out at three growth stage using black sunshade net. And the three stages were seedling phase, pod-setting phase and pod-maturing phase. The aim of this study was to investigate the effects of low light on the photosynthetic characteristics, luminous energy distribute of PSⅡ, RuBPCase activitiy, plant morphogenesis, dry matter production, pod yield and quality of peanut at different stages, defined the relationship between dry matter accumulation and PAR, relationship of efficiency for solar energy utilization and PAR, and then set up the ...dry matter production and yield formation model on the basis of the experimental data.

针对花生与玉米、小麦等作物间作、套种造成遮光问题，选用大花生品种丰花1号和小花生品种丰花2号做为供试材料，在花生苗期、结荚期和饱果期分别用不同透光率的遮阳网进行遮光处理模拟弱光条件，设置自然光、遮光27%、遮光43%和遮光77%四种光强水平，研究了光强处理对花生光合特性、光系统Ⅱ光能分配、RuBPCase活性、植株形态建成、物质生产和产量以及品质的影响，明确了不同时期干物质积累及光能利用率与光合有效辐射的关系，以此为基础采用2种方法建立了花生干物质生产动态模型和花生产量形成模拟模型，并对各模型的模拟精度进行了比较。

Based on the bionic study on Thunniform propulsion mode and its body and caudal fin motion during one-freedom steady swimming condition, this dissertation sets up a kinematic model of this propulsion mode.

本文提出了一种仿鲹科加新月形尾鳍模式水下推进器的运动学模型。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。