国外股票期权准则比较及启示

股票期权被公司治理专家认为是解决委托代理问题的有效激励措施。我国的股票期权激励制度尚处于起步和摸索阶段,通过比较国际会计准则和美国会计准则对股票期权的一些规定,可以用助于我们更有效率的建立自己的股票期权制度

Study of business enterprise annuity accountancy

随着世界人口老龄化问题越来越严重，世界各国的基本养老保险制度都出现了支付危机。中国特殊的人口总量、结构特征与人口政策使得这种支付危机显得更为严重。企业年金作为基本养老保险制度的补充，如果能够得到国家的支持并发展壮大，可以很好地解决养老问题。我国在2004年颁布了《企业年金试行办法》与《企业年金基金管理试行办法》，从法律的层次上对企业年金的发展进行了规范。作为法律的配套制度，企业年金会计准则的制订却较为落后，如何从会计理论、会计处理等方面对企业年金计划进行规范，是一个迫切需要解决的新课题。 西方发达国家对企业年金会计的研究起步较早，研究体系较为完善，研究成果也较多。相比之下，我国的企业年金会计...As the world population aging problem is getting worse,the world's basic endowment insurance system have emerged payments crisis. China's total population,special structural characteristics and population policy make this even more serious. Because annuity is the second pillar of pension system,if it can get state support,it can quickly develop to solve the pension problem. In 2004,China promulgat...学位：管理学硕士院系专业：管理学院会计系_会计学学号：1752007115105

The Improvement of Hotel G Performance Management System

在行业蓬勃发展以及行业吸引力逐渐下滑的双重因素作用下，酒店行业面临着“招工难、留人更难”的人力资源困境，酒店之间的人力资源之争几近白热化。在这场竞争中，绩效管理体系的完善与否至关重要。有鉴于此，作者希望通过改进并完善G酒店的绩效管理体系，为其夯实生存及发展的基础，同时在体系运行过程中培育和积淀核心竞争力。 本文首先对绩效、绩效管理以及几种常用的绩效管理工具等理论知识简单归纳，并依据个人的从业经历总结酒店人力资源的特性，使改进后的绩效管理体系更符合行业特征、更有针对性；其次，通过实地调研、原始资料调阅与整理、面谈采访以及问卷调查等方法收集大量关于G酒店的日常经营管理、尤其是绩效管理方面的事实信...Due to the dual factors of industry flourishing and charm fading away, the hotel industry is facing human resources dilemma of “recruitment is hard while keeping is harder” and service and management personnel temporary deficit, resulting in fierce human resources competition among hotels. In this competition, the performance management system is essential. In view of this, the authors hope to imp...学位：工商管理硕士院系专业：管理学院工商管理教育中心（MBA中心）_工商管理硕士(MBA)学号：1792009115069

国外股票期权准则比较及启示

股票期权被公司治理专家认为是解决委托代理问题的有效激励措施。我国的股票期权激励制度尚处于起步和摸索阶段,通过比较国际会计准则和美国会计准则对股票期权的一些规定,可以有助于我们更有效率地建立自己的股票期权制度

Detection on Proper Wearing of Seat Belt Based on Infrared Mark Vision

针对安全带佩戴规范性仍未引起充分重视的现实问题,借助具有红外敏感表面涂层标记的三点式安全带,基于标记视觉和图像处理技术提出一种安全带佩戴规范性的; 集成检测方法:利用增强现实技术快速识别定位安全带标记,在此基础上分别设计数量阈值算法、模糊聚类阈值算法、曲线拟合松弛度算法和肩部外轮廓交点定位算; 法,用以进行安全带是否佩戴和佩戴形式、松紧程度、高低位置是否规范等4种判断,从而实现安全带是否规范佩戴的检测目标。实验结果表明,在各种成像条件和; 图像背景干扰下,对应上述4种判断的识别准确率分别为95.4%, 93.1%,; 79.5%和85.3%,而安全带佩戴规范性的综合识别准确率达89.5%,验证了所提出算法的准确性、有效性和适应能力。In view of the problem that whether seat belt is properly used or not; haven't yet attracted sufficient attention,an integrated detection; method of the proper use of seat belt is proposed by means of the; three-point safety belt with infrared-ray-sensitive coat marks and based; on mark vision and image processing technologies: Augmented reality; technology is used to rapidly identify and locate the marks on seat; belt,based on which the algorithms of number threshold,fuzzy clustering; threshold,curve fitting relaxation and shoulder profile intersection; locating are developed respectively to conduct four judgments of weather; seat belt is used or not,the wearing forms of seat belt, belt tightness; and belt height,and hence achieve the detection goal of the proper use; of seat belt. Experiment results show that under various image forming; conditions and image background interferences,the identification; accuracies of the algorithms used corresponding to above mentioned four; judgments are 95.4%,93.1%,79.5% and 85.3% respectively with an overall; identification accuracy of 89.5%,verifying the correctness,effectiveness; and adaptability of the algorithms proposed.国家自然科学基金; 福建省自然科学基

C_(60)的激光产生与聚合——Ⅱ.微量掺杂物对C_(60)形成的促进作用

在自制的仪器上 ,用高能量密度的脉冲激光束 ,在高真空中直接溅射各种掺杂了微量有机、高分子与无机化合物的单质碳样品 .根据原位记录的飞行时间质谱 ,发现其中某些掺杂物对C60 的形成具有显著的促进作用 .实验结果证实 ,这些掺杂物的促进作用与掺杂物本身的结构无关 ,掺杂物并不提供生成C60 的碳源 ,起促进作用的是其中的某些能与碳原子成键的原子 (或基团 ) ,其中氯原子的效果最为显著 .实验结果揭示了激光溅射下C60 的生成机

稠环烯烃芳香性的碳数规则

稠环烯烃芳香性的碳数规则张强黄伟杰石磊黄荣彬郑兰荪（厦门大学化学系固体表面物理化学国家重点实验室３６１００５）１Ｈｃｋｅｌ规则与其应用范围Ｈüｃｋｅｌ规则是判断环烯烃芳香性的重要规则。这个规则是：π电子数为４ｎ＋２个的环烯烃是芳香性的，而π电子数为..

Effects of flue gas components and fly ash on mercury oxidation

模拟研究O2、SO2和HCl三种烟气气体与飞灰存在状态对汞形态转化的影响,并探讨温度对其转化的作用.结果表明:在不同气氛中,反应温度升高有利于汞的氧化,但n2--SO2的烟气体系则相反;O2、SO2和HCl单独存在于烟气中时,对汞的氧化起到不同程度的促进作用,其中HCl的效果最好;烟气中含有O2和HCl将使汞的氧化率明显提高;当SO2与HCl同时存在于烟气中时,SO2会通过与HCl反应抑制汞的氧化过程.飞灰为氧化反应提供反应介质和催化剂,促进烟气中汞的形态转化.The effects of gas components such as O2,SO2 and HCl,the existence of fly ash,and temperature on mercury speciation were investigated.It is shown that high temperature is positive to mercury oxidation in most of the simulated flue gas system except for the N2-SO2 system.The existence of O2,SO2 and HCl in the system separately improves the oxidation process,and among them HCl performs the best.When both SO2 and HCl are in the system,the oxidation efficiency of HCl decreases due to the reaction between SO2 and HCl.Fly ash provides,reaction media and catalysts for the mercury oxidation reaction,and consequently,the existence of fly ash in the simulated flue gas can increase mercury speciation.国家自然科学基金资助项目(No.20707018);福建省科技重点资助项目(No.2008I0024);中央高校基础业务费资助项目(No.2010121078);厦门市科技计划资助项目(No.3502Z20103014

氯仿至全氯代稠环芳烃的液相电弧合成

以石墨电极在惰性气氛中放电,已成功地合成了C_（60）等碳原子簇。Grosser等人将此反应在氰气与氯气氛中进行,获得了一系列“棒状分子”与全氯代芳烃。我们又将这样的放电反应进一步扩展至溶液体系,将产生原子团簇的物理方法与传统的化学合成方法结合起来。最近,我们分析和研究了在液态的氯仿中放电的产物,在其中先后分离出六氯代苯（Ⅰ）、全

Design of Wideband Bi-directional Microstrip Antenna

针对室内走廊或狭长街道小功率基站应用要求,采用微带结构设计了一款具有双向辐射特性的宽带线极化低剖面天线。天线辐射元为平行四边形结构,馈电点在其几何中心,通过在靠近馈点两侧开两个反对称l形槽,实现了宽带双向辐射特性。低剖面原型天线的相对带宽为5.8%,两端射方向增益约为4.3dbI,在工作频带内天线辐射场为有一定倾角的线极化。该天线结构可置于小功率基站内部,有助于减少系统体积。A linearly polarized wideband microstrip patch antenna with the bi-directional radiation pattern is proposed for the low-power indoor or narrow-street base station systems.The proposed antenna,which has a parallelogram radiator,is fed by a coaxial line at its geometric center.In order to achieve the wideband bi-directional radiation characteristics,two anti-symmetric L-shaped slots were etched near the feed point.The simulation and measurement show that the low profile prototype antenna provides a relative bandwidth of about 5.8%,and the endfire direction gain of 4.3dBi.In the working band its linear polarization direction has incline angles with the vertical.This antenna can be placed inside the low-power base stations to help reduce the system size.福建省重大科技专项(2010HZ0004-1