管理会计应用中的问题及对策

目前管理会计在我国企业管理中的应用正处于一个关键的转折时期,随着经济的发展,管理会计更为重要,必须加强对管理会计应用与发展的研究,寻求加速管理会计在我国企业管理中推广应用的有效途径。     

美国刑法中共谋犯的理论根基———“平克尔顿法则”的形成与启示

共谋共同正犯是德日刑法中修正的正犯概念,为了说明其处罚的正当性,德国学者从多个 理论角度做出了尝试,然而,这些理论多少都存在一定缺陷。笔者通过比较分析得出,美国刑法中的 共谋犯概念与德日刑法中的共谋共同正犯概念具有本质上的相通之处,而美国刑法中所确立的平克 尔顿法则使得共谋犯基于有限的刑事代理责任而承担实质犯的罪责。其发展出的事实弱化标准和超 出轻度参与标准不仅为我国在引进及适用共谋共同正犯正当性理论方面打开了新思路,而且为我国 借鉴刑事代理责任制度完善刑法立法提供了借鉴。     

补码键控技术及其在无线局域网中的应用

补码键控技术是一种多进制编码扩频技术。本文介绍了该技术的相关函数特征及序列结构，并以无线局域网基带处理器HFA3861A为例，介绍了CCK扩频调制方式的典型应用。     

仪器检测技术在制糖工业中的应用研究

本文从制糖工艺出发,结合现今对制糖工业检测新技术的研究现状,分析了现阶段常用的检测方法,重点提出在新形势下实现产业改造升级的方向在于自动化在线检测,可以采用NIR技术,进行针对性的改进。     

浅析计算机多媒体在教学中的应用

简要的阐述了怎样充分的利用计算机多媒体技术,发挥学生的积极主动性与创造性,以促进教学的发展。     

A methodology to rank enterprise application integration platforms from a performance perspective: an analytic hierarchy process-based approach

ABSTRACT

Companies’ software ecosystems comprise applications that support their business processes. Frequently, these applications have been developed with different technologies and with no concern about integration. Integration platforms are tools that facilitate the development and execution of integration solutions. In this article, we propose a methodology to support software engineers in the decision-making process for an integration platform when performance is a central requirement. The proposed methodology adds objective criteria for performance assessment purposes and has been used to rank the five most popular integration platforms in order to prove its feasibility.     

食品安全监督管理中快速检测技术的应用研究

食品在生产、流通过程中,需对其质量进行安全检测,传统检测方法耗时长,对食品的生产、流通产生较大影响。快速检测技术的出现,使食品安全检测能在较短的时间内得出结果,在监管工作中得到了广泛的应用。本文阐述了食品安全监管中常用的快速检测技术,并对其应用进行分析,为食品安全监管提供参考。     

Application-layer design patterns for accountable–anonymous online identities

Both anonymity and accountability play important roles in sustaining the Internet's functionality; however, there is a common misconception that increasing the anonymity of Internet identities requires diminishing their accountability, and vice versa. This paper argues that by implementing accountability mechanisms and anonymity protections at the application layer of the Internet, rather than the network layer, it is possible to develop a variety of different types of accountable–anonymous virtual identities, tailored to meet the needs of numerous, diverse online applications. Examples are drawn from several identity mechanisms used by existing applications and general design patterns for implementing accountability are discussed, with particular emphasis on designing identity investment–privilege trade-offs, conditional anonymity schemes, and aggregated, identity management systems, as well as the role of scoped identities and linked identities in promoting online accountability.     

ISO 6487要点解读及应用

本文针对ISO6487《道路车辆碰撞试验——仪器设备》中常用及易产生混淆的关键点进行解读,结合碰撞试验的实际情况,给出相关例子和计算公式,并推荐有关参数设置值的范围。以此来指导从事、研究道路车辆碰撞试验的工程技术人员更好地理解并应用该标准,从而进一步保障和提升碰撞试验数据的可靠性。     

Application fee manipulations in matching markets

In some well-known hospital–intern type of matching markets, hospitals impose mandatory application fees on internship applicants to consider their applications. Motivated by this real-life phenomenon, we study the application fee overreporting incentives of hospitals in centralized matching markets by assuming that interns have finite budgets to spend on such fees. Our main theorem shows that no stable mechanism is immune to application fee manipulations. Interestingly, under any stable rule, hospitals might not only obtain better matchings but also increase their application fee revenues through overreporting their application fees. In the restricted domains in which either side has homogeneous preferences or each hospital has only one available position, every stable mechanism turns out to be immune to application fee overreportings.