地方法

There are a lot of analysis models,index and data involved in management accounting,which is used by people without deliberations,and considered as absolute correctness However,management accounting has not been developed so consummately In fact,there still remain many questions deserving further study and discussion For example,some methods are not actual,while some don't take cost into consideration at all More attention should be paid, and more efforts are needed to make management accounting mor...

管理会计学科知识中涉及到大量的分析模型和数据指标，在现实生活中往往被人们不加推敲地生搬硬套，视其为当然的权威、绝对地正确，使管理会计的学习应用趋于教条化。而实际上，管理会计还是一门发展并不十分成熟的学科，其中存在许多值得我们进一步研究和论证的问题。例如，有些方法已明显与现实脱节，有些方法还停留在以静止的观点看问题，有的不考虑管理会计这一信息系统中数据信息的取得成本，有的分析模型一味追求精确复杂反而失去了实际应用价值，有的分析方法干脆就不具备多少严谨性和可信性。本文针对以上问题进行了讨论，旨在抛砖引玉，使管理会计这一学科更加健全和完善。

This article focuses on the line-line, line-region and region-region topological relations algorithm, which come down to the same question: whether there are intersections between line and line. The sweep-line algorithm was studied by many people, but has some deficiencies to be improved, in order to handle some special cases and increase program efficiency. My works as follows: rectangular envelope to reduce executive times , vector cross multiplication to determine intersection between line and line, coordinates and slope method to deal with some special cases. C program examples are showed together.(5) Finally, to prove capability and efficiency of the model and calculation method, some test systems are developed. For example, complex spatial topological relation query, parcels' exact area with the area of linear object reduced in land use, quality inspection to cadastral data according to topological rule, spatio-temporal change query of cadastral data.

将线线、线面、面面之间的拓扑关系实现的算法归结为线与线之间求交的基本问题；为处理一些特殊的拓扑关系情况，提高扫描线算法的效率，探讨了包络矩形粗滤、判断线线是否相交的矢量叉乘法、线节点重合或共线的斜率坐标判断法等改进方法；同时还设计了一种新的节点微小圆求交的算法，可应用于图斑与线状地物细分拓扑关系及地类面积的计算；（5）本文设计了实验系统，包括复杂对象的拓扑关系表达与计算程序、图斑地类面积的计算程序、基于空间拓扑关系规则的地籍数据库质量检查功能，以及时空拓扑关系和变化语义分析等原型，验证了拓扑关系表达模型和计算方法的可行性和实用性。

It is the first important step in video analysis and will directly affects the effectiveness of indexing Shot boundary detection is one of our major research interests and we will tackle the following existing problems the ambiguity between gradual change and camera motion, the discontinuity during gradual change, false detection caused by illumination variation and flashlight, automatic threshold selection Firstly, we discuss shot boundary detection in non-compressed domain In chapter 2, we compare some of the commonly used detection methods which are based on frame difference and point out that single feature will not generate good results As a conclusion, we use fuzzy logic to combine multiple features Presently, most frame difference based shot boundary detection algorithms rely on threshold and hence the selection of such thresholds will greatly affect the performance of boundary detection We propose a membership function to define frame difference and calculate the membership with self adaptation according to the statistic distribution of frame differences to satisfy different type of video clips Experiments show that the proposed fuzzy shot boundary detection algorithm can be used with different video types and has a high detection precision and recall In chapter 3, we discuss model-based shot boundary detection algorithms regarding chromatic and spatial editing effects such as fade-in, fade-out, dissolve and wipe Various parameters are proposed to better describe the characteristics of each editing type.

镜头边界的检测是把视频自动地分割为一个个镜头，作为基本的索引单元，因此它是视频分析重要的第一步，直接影响到视频检索的成败。镜头边界的检测是本文研究的重点之一。目前镜头边界检测算法主要存在以下问题：渐变与镜头运动难以区别；渐变过程中的不连续与停顿、光照条件的变化及闪光灯等特殊情况会引起误检测；自动选择阈值比较困难等。本文首先针对非压缩域视频进行了镜头边界检测的研究。在第二章中我们采用了比较流行的基于帧间差的方法。在比较各种帧间差计算方法的基础上，指出使用单一的特征难以取得很好的检测效果，提出用模糊逻辑综合使用各种特征。目前大多数基于帧间差的镜头边界检测算法都采用阈值法进行镜头转换的判别。阈值选择的误差对检测性能有较大的影响，本文提出用隶属度函数定义帧间差较大、中等较大和较小等概念，并根据帧间差的统计分布自适应地确定隶属度，以适应不同类型的视频片断。实验结果表明这种基于糊逻辑的镜头边界检测算法可以适应不同的视频，并具有较高的检测精度和检出率。在第三章中采用基于模型的方法进行镜头渐变的检测，研究了淡入／淡出、慢转换和扫换的模型。

In this work, we also presented some methods to determine kinetic parameters for the different systems and examplified by the reduction of thionyl chloride in dimethyl formamide.

根据我们提出的判定反应可逆性的方法，系统地对EE反应机理进行了探讨，从中可方便地判定EE反应的不同反应机理；对不同的反应机理，相应地又提出了测定其电极反应动力学参数的方法，并以亚硫酰氯的还原为例进行了研究及测定。

It is stated systematically in the thesis the methods theories and measuring principle of all kinds of geostress determination technology. In particular the four methods recommended in 1987 by the committee of test method of the International Society of Rock Mechanics, i.e. two over-coring methods of strain relief in boreholes, hydraulic fracturing method and stress furbish measurement which measures the surface stress.

本文较为系统地、全面地介绍了当前国内外通用的各种地应力测量方法的理论、测量原理；特别就国际岩石力学学会试验方法委员会于1987年推荐的4种地应力测定方法(钻孔孔径变形测量法、钻孔孔壁应变测量法、水压致裂法以及测量岩体表面应力的应力恢复测量法)作了较为详细的叙述。

In this study, a new classification method of tolerances according to semantics and mathematical representation of basic geometric elements based on DOF is given. The representation of tolerance semantics is systematically deduced based on its mathematical definition that can characterize the semantics exactly an...

给出了基于语义的几何公差分类方法及基于自由度变动的基本几何要素数学表示方法；基于公差的数学定义，系统地推导了各种类型公差的三维语义表示方法，准确完整地表示出了其语义；最后给出实例进行应用分析

In conclusions, the enhancement mechanism of additive on heat and mass transfer of absorption was studied in experiment and theory, the effect of vapor additive on absorption was validated, a new method to add additive in absorption chiller was presented, and the heat and mass transfer of absorber with air cooling was investigated too.

综上所述，本文从实验和理论两个方面较深刻地揭示了添加剂的强化机理，并确认了气体添加剂对强化的重要作用，提出了一种新的更有效地添加剂添加方法，为更进一步地提高添加剂的强化方法奠定了基础。

This paper briefly introduces the homotopy theory and algorithm of tracking zero curves. At the same time, the paper gives the example of the impedance inversion in the seismic exploration. In the end, the advantages and disadvantages of the homotopy method are pointed out in this paper.

本讲座概要地介绍了同伦方法的基本原理，跟踪同伦曲线的具体算法，并给出了同伦方法在地展勘探波阻抗反演中的应用实例，最后归纳总结了同伦方法的特点及目前存在的不足。

At first, the area of the mouth is segmented by using the value vertical and horizontal projection of red pixel.

首先，采用红色像素点进行水平和垂直投影的方法对嘴唇进行区域分割，然后再利用边缘提取和红色像素点提取相结合的方法对嘴唇进行提取，此方法可以有效地去除嘴唇周围的阴影干扰和其它干扰，完整地将嘴唇从原图中分割提取出来。

The result shows that the requirements and testing methods for flammability of building materials are similar between the United State and Canada, and they mainly are engaged in the test of combustibility and flame spread. In European Union, a new classification system for flammability of building materials was implemented in 2001, which includes two systems; one is for floor coverings and the other for all other building units. In Japan, the interior materials are classified into non-combustible, quasi noncombustible and fire-retardant materials according to Cone Calorimeter method (ISO 5660). China has established a non-combustible test, a three-class classification system for combustible wall and ceiling interior finishing materials and a two-class classification system for combustible floor coverings.

通过研究认为：美国和加拿大对建筑材料燃烧性能的要求和试验方法基本相似，他们主要针对材料的燃烧性、火焰传播进行检测；欧盟于2001年颁布了新的燃烧性分级体系，该分级体系包括专门针对铺地材料部分和针对其他所有建筑构件材料和产品部门；日本采用锥形量热计法(ISO 5660)将内装饰材料分为不燃、准不燃和阻燃材料3个等级；我国对建筑材料的试验方法包括不燃性试验方法、墙和天花板内装饰材料的三级分级体系和铺地材料两级分级体系。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。