基于红外图像的林火识别方法及实现

森林火灾是一种突发性强、破坏性大且处置救助较为困难的自然灾害,会对森林、森林生态系统和人类带来一定危害和损失。早期的林火判别多基于温度、烟雾以及24小时图像监测实现,主观性强,标准单一,且误报率高。如何快速发现林火目标并及时报警扑灭,已经成为国内外学者研究的热点之一。文章基于红外热像仪,对大量森林背景及模拟林火状态进行了图像和温度数据的采集,首次提出了基于温度标准差方法进行热源识别的概念,得出了不同地点、不同时间段森林背景的温度标准差分布,以及明火温度在各阶段的波动范围,为林火的预防和监测提供了重要依据。同时,通过对干扰源进入前后的红外图像进行预处理和分析,对比目标热源的像素面积变化率及其圆形度,即可准确实现部分干扰热源的排除。实验结果证明,将此基于红外图像的热源初判原则与干扰源排除的规律应用于林火监测,方法简单有效,准确率高,对降低森林火灾的发生率,提高社会经济效益有着重要的作用。     

The determinants of credit spreads changes in global shipping bonds

This paper investigates whether bond, issuer, industry and macro-specific variables account for the observed variation of credit spreads’ changes of global shipping bond issues before and after the onset of the subprime financial crisis. Results show that conclusions as to the significant variables of spreads depend significantly on whether two-way cluster-adjusted standard errors are utilized, thus rendering results in the extant literature ambigious. The main determinants of global cargo-carrying companies’ shipping bond spreads are found in this paper to be: the liquidity of the bond issue, the stock market’s volatility, the bond market’s cyclicality, freight earnings and the credit rating of the bond issue.     

On the conceptual foundations of financial reporting

Standard setters advocate a balance sheet approach to financial reporting, which views assets and liabilities as primary, and income as just the derivative change in net assets. This paper argues that income is conceptually and practically better described as ‘adjusted net cash flows,’ where the adjustments are the accounting accruals. One proof of that is seen in the existence of whole accounting systems like tax accounting and national income accounting, which emphasize the determination of income but have no balance sheets. The paper also argues that an income-based approach to financial reporting is by nature better suited to reflect the success of advancing cash to earn more cash, which defines what for-profit entities do. There are two main features of the income-based approach. One is attention on the cash flows as the natural foundation for financial reporting because they are precisely determined, and provide a clear link to firm valuation. The other is attention on the accounting accruals, which serve to adjust the raw cash flows to better show the current success of investing cash to ultimately earn more cash. Specifically, the paper argues for revenue recognition which is close to current practice, and for expense recognition which is aligned with the matching principle.     

西方“前近代经济-社会史”的理论范式及其“中国化”：一个历史与逻辑的述评框架

关于“前近代经济-社会史”的研究，西方学界首开其端，形成若干种流派。进入中国以后，与本土问题相结合，表现更加多样。本文根据语义分析学中“同一‘能指’背后的‘所指转换’无限可能，以及在‘能指冲突’中理解‘所指’”的方法，一方面将各流派对前近代经济社会结构的理解作为一个维度，形成“共同体本位”与“个体本位”之事实差异；另一方面，将各流派对自由的态度作为一个维度，形成“对自由的认同”与“对反自由的认同”之价值差异。两维交叉，构成一个历史与逻辑的述评框架，从中或许可以窥见各派之间的共同点与分歧所在。     

集群企业间知识溢出、研发竞争与集群主导设计形成的关系

考察了产业集群企业间的研发竞争和知识溢出对集群企业采纳潜在主导设计的影响。通过数理分析和实证检验,得到如下结论:集群企业间的研发竞争有利于主导设计的形成;集群企业间的知识溢出对主导设计的形成也有正向影响;企业间的研发竞争正向调节知识溢出与主导设计形成的关系。     

中部地区实现GDP与城乡居民收入同步增长的制约因素研究——以湖南省为例

我国幅员辽阔，区域经济发展水平参差不齐，想要协调各地区居民收入与经济同步增长的实现程度，统筹全国区域经济的发展，就有必要提倡优先带动落后，找出落后地区的短板，汲取领先地区的经验，最终共同实现同步目标。选取湖南省作为中部地区的代表，上海市、广东省作为东部地区的代表，对三地区2003年至2012年GDP与居民收入同步增长演进特征及制约因素进行比较分析，目的在于以东部地区的发展经验为参照，探究中部地区（以湖南省为代表）实现同步目标的制约因素，并针对具体情况提出相应的政策建议。     

唐钢南厂区铁路运输与仓储设施的改造

对唐钢南厂区运输与仓储设施存在的问题进行了分析和总结。针对存在的不足,按照厂内运输系统优化的原则,从铁路站场改造、扩大仓储能力以及铁路运输设备重载化、专用化等方面提出运输方案及改造措施并实施,从而增强了唐钢南厂区的运输能力,提高了产品发运的物流服务水平。     

A Qualitative Study for Measuring Warehouse Performance Using Triangulation Approach

This research aims to validate a structural equation modeling （SEM） model for measuring warehouse performance using data from an international company in Australia （company G）. Moreover, a methodological triangulation method was also adopted to test whether different methodological approaches produce convergent findings about warehouse performance measurement （WPM）. These three different methods are the SEM model, the multiple case research study, and validation of the SEM model using data from 80 companies in Thailand and a company in Australia. With the results from the triangulation method, it is obvious that the SEM model can be used to measure the performance of warehouses in Thailand and Australia. Since the SEM model consists only of significant indicators, it is more appropriate than company G＇s scorecard. Furthermore, the SEM model can overcome the limitations of traditional models by allowing companies to compare their performance over time.     

转账支票两种结算方式浅析

本文分别介绍了转账支票正送与倒送两种结算方式的特点,买卖双方使用支票收付款业务的办理流程及账务处理,并分析了两种结算方式的选择因素及应注意的问题。     

基于元数据标准的外语教学资源库建设与应用

要实现外语教育资源的共建共享,需要根据外语学科特点制定统一的资源元数据标准,并基于此标准建立起一个便于资源管理和利用的通用平台,实现资源校内共享、校际共享,使数字化的资源更好地服务于外语课堂教学和自主学习。