商品房预售收入和成本核算的调查分析

本文运用问卷调查的方法,研究商品房预售业务涉及的收入和成本核算的现状,发现只有10%的企业按照《企业会计制度》和《企业会计准则—收入》的要求在交房时确认收入和结转成本,大部分企业按照收款时间确认收入,并按照估计数结转成本。主要原因除了企业会计人员的素质不高、税收征管原因和股东的利益需要之外,还有《企业会计制度》和《企业会计准则—收入》不适合房地产行业的特殊性的问题

近海生态系统碳汇过程、调控机制及增汇模式

海洋是地球上最大的碳库,发挥着全球气候变化缓冲器的作用.蓝色碳汇,简称蓝碳,即由海洋生态系统捕获的碳(主要是有机碳),是海洋储碳的重要机制之一.; 蓝碳最初认识的形式是可见的海岸带植物固碳.其实之前没有得到足够重视的、看不见的微型生物(浮游植物、细菌、古菌、病毒、原生动物)占海洋生物量90%; 以上,是蓝碳的主要贡献者.中国陆架边缘海占国土总面积的1/3,碳汇潜力巨大,亟待研发.本文以近海生态系统碳汇过程、调控机制及增汇模式为主线,论述; 了近海生态系统结构与碳循环功能特征、碳汇形成过程与机理,并结合近海碳汇在沉积记录中的地史过程演变探讨了自然过程和人类活动对碳汇的可能影响,展望了; 碳汇工程在增加近海海洋储碳能力方面的应用前景.国家重大科学研究计划项目; 国家重点研发计划项目; 国家自然科学基金项目; 国家海洋局全球变化与海气相互作用专项项

闽南文化研究国际笔谈会论点选载

2013年12月21日,由闽南师范大学闽南文化研究院主办的“2013闽南文化研究国际笔谈会“在国际学术交流中心召开。来自海峡两岸及日本、新加坡等国家的闽南文化研究方面的专家、学者二十余人出席了会议。会议围绕着闽南文化的内涵、外延及特征,闽南文化的当代价值与社会功能,闽南文化研究的理论与方法,闽南文化的跨文化阐释,闽南文化的世界性及其意义,闽南文化与两岸交流,闽南文化的生态保护,闽南文化学科建设与人才培养等议题展开了深入的研讨,言简意赅,探幽发微,对当下闽南文化理论研究势必产生积极的影响。本期节录专家们的精彩发言,以飨读者,也希望由此来带动和促进闽南文化研究的进一步升华

深市现金流量的信息含量实证研究

本文以深圳股市1027组公司年作为样本,使用1998-2000年的年报数据和1999-2001年的交易数据,用统计实证的方法检验会计利润和现金流量的信息含量。研究目的是:(1)检验现金流量表会计准则是否发生了作用,(2)对研究方法进行检验和探讨,(3)研究利润水平和现金流量水平对现金流量的信息含量有何影响,(4)为投资者的决策提供实证依据。通过建立七个假设,并逐个检验,最终得出结论:(1)每股盈余明显含有与价格有关的信息:(2)每股经营性现金流量在一定的条件下含有与价格有关的信息和会计利润之外的增量信息:(3)现金流量的信息含量低于会计利润的信息含量:(4)现金流量表会计准则的作用得到了验证:...学位：工商管理硕士院系专业：管理学院工商管理教育中心_工商管理硕士(MBA)学号：19991507

Cognitive radio network-oriented frequency-domain collaborative spectrum sensing method

本发明涉及认知无线网络的协作频谱感知技术，具体地说它是一种面向认知无线电网络的频域协作频谱感知方法。本发明包括以下步骤：单认知用户进行能量检测和本地决策；单认知用户将感知结果通过OFDM载波并行传输给融合中心；融合中心对单认知用户的感知结果进行载波级融合；融合中心对多认知用户的感知结果进行用户级融合；认知无线网络根据融合中心的感知结果进行动态频谱接入决策。本发明中各CRU采用OFDM子载波二进制幅值调制方法向FC汇报本地感知结果，实现了时域上多用户的并行传输，显著减少了协作频谱感知的报告时延

基于前导侦听的认知传感网介质访问控制方法

本发明涉及无线传感器网络技术，具体地说是一种基于前导侦听的认知传感网自适应介质访问控制方法。该方法支持认知传感器的休眠-唤醒机制，采用前导侦听和载波侦听相结合的技术，有效解决了认知传感器的空闲侦听问题和认知传感器之间的冲突问题。此外，提出自适应感知和占空比调整策略，在保证对主用户充分保护的前提下，实现了认知传感网的低功耗运行。本发明通过定义基于前导侦听的自适应介质访问控制机制，不需要公共控制信道，可以实现认知传感网对授权频段的低开销可靠接入

Optimal replicator factor control in wireless sensor networks

For TDMA MAC protocols in wireless sensor networks (WSNs), redundancy and retransmission are two important methods to provide high end-to-end transmission reliability. Since reliable transmissions will lead to more energy consumption, there exists an intrinsic tradeoff between transmission reliability and energy efficiency. For each link, we name the number of its reserved time slots in each MAC superframe as a replicator factor. In the following paper, we propose a reliability-lifetime tradeoff...&nbsp

Distributed and dynamic TDMA channel scheduling algorithm for WIA-PA

This paper describes distributed and dynamic algorithms for TDMA channel scheduling in WIA-PA network with multiple channels. The main objective of the channel scheduling algorithm is to reduce the computation time while maximizing the utilization of the network resources, thereby improving the network throughput, reducing the transmission delay, and decreasing the number of retry. In this paper, we consider the channel scheduling algorithm by using the blacklist technology and under the requirements of real-time, reliability, low energy consumption and the character of time-varying channel simultaneously, and present our algorithm as a variant of the coloring algorithm. A performance study is carried out by using OPNET 10.0. The results show that our algorithm performs better than centralized algorithms and non-blacklist distributed algorithm in aspects of network throughput, end-to-end delay, and retry exhausted count

Joint Rate Control and Routing for Energy-constrained Wireless Sensor Networks with the Real-time Requirement

In the following paper, we study the tradeoff between network lifetime and network utility for energy-constrained wireless sensor networks(WSNs) with the real-time requirement. By introducing a parameter r, we combine these two objectives into a single weighted objective, and consider rate control and routing in this tradeoff framework simultaneously. For real-time requirement, we set up real-time constraints by forcing the end-to-end delay of each route to be bounded by the maximum tolerated delay and incorporate real-time constraints into the tradeoff framework. Consequently, the tradeoff model is formulated nonlinear programming. By using the dual decomposition method and gradient/subgradient algorithms, we propose a distributed algorithm to solve nonlinear programming. Rigorous analysis and simulation are presented in order to validate our algorithm

JUNO Sensitivity on Proton Decay p→νˉK+p\to \bar\nu K^+ Searches

The Jiangmen Underground Neutrino Observatory (JUNO) is a large liquid scintillator detector designed to explore many topics in fundamental physics. In this paper, the potential on searching for proton decay in $p\to \bar\nu K^+$ mode with JUNO is investigated.The kaon and its decay particles feature a clear three-fold coincidence signature that results in a high efficiency for identification. Moreover, the excellent energy resolution of JUNO permits to suppress the sizable background caused by other delayed signals. Based on these advantages, the detection efficiency for the proton decay via $p\to \bar\nu K^+$ is 36.9% with a background level of 0.2 events after 10 years of data taking. The estimated sensitivity based on 200 kton-years exposure is $9.6 \times 10^{33}$ years, competitive with the current best limits on the proton lifetime in this channel