基于图论的排样残料特征提取方法研究

对于一些零件图形较复杂的排样问题,由于其自身形状的原因,不管如何排样,都会存在残料。针对这一问题,结合图论的基本原理,提出了一种基于图论的排样残料特征提取算法。首先建立几何规则,对排样图进行处理后建立有向图,将残料特征提取问题转化为求图的内部面问题;然后构建了一种基于深度遍历的链式搜索算法对简化后的图进行遍历,提取出残料特征;最后给出了算法的流程,并以实例验证了该方法的有效性。     

上市公司内部审计独立性的现状分析

独立性是内部审计的灵魂,是决定内部审计职能能否得到充分发挥和内部审计目标能否实现的关键因素。目前,我国上市公司内部审计部门主要隶属于董事会、审计委员会和总经理,并且隶属于审计委员会已经成为主流态势,独立性较高。内部审计独立性因上市公司的财务状况、控制人性质、所处行业、所在地区不同呈现出较为明显的差异。     

环境不确定下企业孵化网络治理机制对治理绩效影响研究

从企业孵化网络本身以及环境视角分析了企业孵化网络治理绩效的影响因素,通过企业孵化网络治理机制对治理绩效关系的实证分析,验证了环境不确定下企业孵化网络的契约治理机制、管理治理机制对治理绩效的影响。结果表明:企业孵化网络治理机制中的契约治理机制、关系治理机制对治理绩效具有正向调节作用;环境不确定性会扩大或缩小治理机制对治理绩效的作用强度。企业孵化网络在高市场不确定性环境下,采用关系治理机制的绩效较好;在高技术不确定性环境下,采用契约治理机制的绩效较好。     

多渠道增加陕西省农村居民财产性收入研究

文章在分析陕西农民增加财产性收入渠道现状的基础上,具体分析了制约陕西农民多渠道增加财产性收入的因素,进而研究了多渠道增加农村居民财产性收入的措施:构建农民产权制度保障、健全市场机制、培养现代农村人力资本、发展农村集体经济、完善农村社会保障制度及充分发挥政府规范和引导作用。     

Pricing double barrier options under a volatility regime-switching model with psychological barriers

The prices of lots of assets have been proved in literature to exhibit special behaviors around psychological barriers, which is an important fact needed to be considered when pricing derivatives. In this paper, we discuss the valuation problem of double barrier options under a volatility regime-switching model where there exist psychological barriers in the prices of underlying assets. The volatility can shift between two regimes, that is to say, when the asset price rises up or falls down through the psychological barrier, the volatility takes two different values. Using the Laplace transform approach, we obtain the price of the double barrier knock-out call option as well as its delta. We also provide the eigenfunction expansion pricing formula and examine the effect of the psychological barrier on the option price and delta, finding that the gamma of the option is discontinuous at such barriers.     

Inter-firm collaboration in new product development in Chinese pharmaceutical companies

High-tech firms increasingly rely on inter-firm collaboration (IFC) in new product development (NPD). While there is a growing research interest in exploring the economic rationale of IFC through the transaction cost economics (TCE) and the resource synergy of IFC through the resource-based view of the firm (RBV), little attention has been given to the institution-based view (IBV) that also has important implications for firms’ choice of IFC. In particular, how national institutional environment affects IFC in the NPD process remains under-researched. This study aims to contribute to the literature by extending our understanding of the role of IFC in firms’ NPD process, taking into account transactional, resource, and institutional factors. Based on a case study of two firms: a state-owned and a private pharmaceutical firm in China, our research identifies three key forms of IFC, which are dynamic at different stages of NPD and contingent upon an array of institutional, resource, and transactional rationales underpinning firms’ choice of different forms of IFC. Our study is the first one that investigates the role of IFC in the NPD process bringing together the IBV, RBV, and TCE perspectives.     

培哚普利吲达帕胺片治疗原发性高血压的临床疗效

目的探讨原发性高血压患者采用培哚普利吲达帕胺片进行临床治疗的效果。方法随机抽取2011年~2013年到我院接受治疗的56例原发性高血压患者,给予培哚普利吲达帕胺片治疗,观察患者治疗前后心率、血压等指标的改变情况。结果本组患者采取培哚普利吲达帕胺片进行治疗后,总有效率为91.1%。患者临床指标与治疗前对比,差异有统计学意义(P<0.05)。结论原发性高血压患者采用培哚普利吲达帕胺片进行治疗,治疗效果较为理想,能够明显改善患者的血压。     

基于尾气分析的发动机故障诊断研究

尾气分析法是以汽车尾气中的CO、HC、CO2、O2和NO x的排放成分作为主要分析参数来对发动机故障进行诊断的一种方法。汽车尾气与可燃混合气浓度、点火时间、发动机的技术状况和工况等因素相关,因此当发动机系统出现故障时,排放的尾气中必然有一些气体的浓度偏离正常值,在不同工况下对发动机尾气成分浓度进行分析,可初步判断发动机故障所在的位置。废气分析仪不仅是检测汽车尾气的重要工具,而且是汽车检测与诊断的重要设备。     

审计信息化与审计组织方式

审计信息化对审计组织方式产生的触动,包括对审计机构调整的需求和对审计项目组织方式改革的需求。变革的阻力既来自政府执政能力考核标准、操作过程的缺失,也来自改革与本部门利益的冲突,还受到外部对审计职业的期待和内部考核导向的制约。囿于阻力,满足审计组织方式变革需求的方法似乎应当遵循改良、渐进的思路,在需要和可能之间寻求适度妥协,以足够的耐心,等待酝酿中的突破和外部环境的演变。