一种新型高速数字锁相环的研究

本文针对传统方法实现的数字锁相环(DPLL)工作速率低的问题,通过对一种典型的DPLL的分析,找出影响其工作速率的主要因素,研究并提出了一种全新的高速实现方法,并在实验室进行了数据传输位同步提取实验。     

美国会计目标研究的历史考察及其对我们的启示

会计目标不仅是一个重要的理论问题,亦是一个重要的实际问题。美国是世界上研究会计目标最早、取得研究成果最丰富的国家之一。从美国会计学会1966年发表基本会计理论研究公告算起,美国从事会计目标研究已有30余年的历史。美国会计学会、会计原则委员会、特鲁布罗德委员会、财务会计准则委员会都对会计目标的研究作出过重要贡献,形成了像基本会计理论公告、APB第4号报告、特鲁布罗德报告和企业财务报告的目标等一系列研究成果。通过对美国会计目标研究历史的分析,我们从中可以得到如下三点启示: 第一,会计目标的研究与对会计本质的认识密不可分; 第二,会计目标研究应密切联系一定的社会经济环境; 第三,会计目标研究应采取理论分析与实证研究相结合的方法。     

试论生态林业系统的时空观

生态林业系统具有时间、空间两个序列的开发前景。长周期,大跨度的生态林业生产可以分解为复合的短周期方式,使生态意识与经济效益有机结合。空间组合的多层次立体开发有效地利用了光、热、水、土资源,并获得最大生物量;地域组合着眼宏观,注重研究大型骨干及网络性生态工程问题。     

用于高频的新颖开关电容积分器

本文研究了用于开关电容(SC)滤波器的离散积分器,所推荐的积分器是由无耗离散积分器(LDI)和双线性离散积分器的最佳线性结合而成,因此,称之为组合离散积分器(CDI)。由于这个积分器使正常转折频率增加一倍,并使高频离散积分器误差减少到最低限度,所以它对高频应用是理想的。文中给出了组合离散积分器的几种SC实现,并且还给出了以组合离散积分器为基础,模拟一般一阶和二阶的模拟滤波器单元的SC电路。     

以质量为本振兴企业

以质量为根本，全面提高企业管理水平，最终达到提高经济效益的目的。     

Believing in employment discrimination: The case of Forrest Mims,Scientific American,and title VII protection

This article reviews the law regarding Title VII employment discrimination protection from religious discrimination. The issues surrounding the principal legal protection in this regard are explored in the context of a recent controversial case in which an author, Forrest Mims, was not hired as a regular contributor forScientific American magazine, ostensibly because of his belief in the theory of creation over the theory of evolution. The definition of what constitutes a protected religious belief or practice is seen to have expanded over time. However, a belief in creationism is not necessarily seen as being tantamount to a religious belief under present legal interpretation of Title VII. The implications of this finding for future needed Title VII revision are discussed.     

Goodwill—an Example of Puzzle-Solving in Accounting—a Reply

Grinyer and Russell's (G&R, 1992) contention that Ma and Hopkins (1988) have imposed the mutually exclusive rules of the valuation-based paradigm on the matching-based paradigm that underlies accounting practice is overly defensive and misguided. Our 1988 paper was an attempt to throw light on why there was so little agreement on the rules governing the treatment of goodwill. G&R's comment does not change our view that the only answer to the 'puzzle' lies in the lack of a full understanding of the nature of goodwill.     

营销角度的特许经营及其竞争法上的思考

特许经营是一种新型的销售方式,作为企业分销系统的构成要素,能够起到降低风险,沟通生产与消费的作用。然而在实际经营过程中也会出现许多诸如指定购买与搭售、联合定价、独占经营等违反竞争法的问题。为适应不断变化的竞争形势,应从竞争法的层面上对其加以规制。     

国有股减持的困境与出路

随着战略管理的观念与技术在我国企业管理中的应用 ,战略成本管理在我国企业中的推行势在必行。企业在从传统成本管理向战略成本管理转变中 ,应特别注意树立正确的成本管理思想、拓展成本管理的范围以及改变现有的生产方式三方面问题。     

On optimality in intergenerational risk sharing

Summary. This paper defines and studies optimality in a dynamic stochastic economy with finitely lived agents, and investigates the optimality properties of an equilibrium with or without sequentially complete markets. Various Pareto optimality concepts are considered, including interim and ex ante optimality. We show that, at an equilibrium with a productive asset (land) and sequentially complete markets, the intervention of a government may be justified, but only to improve risk sharing between generations. If markets are incomplete, constrained interim optimality is investigated in two-period lived OLG economies. We extend the optimality properties of an equilibrium with land and give conditions under which introducing a pay-as-you-go system at an equilibrium would not lead to any Pareto improvement. Received: October 5, 1998; revised version: April 3, 2001