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文章研究了EDA技术的发展、主要内容、特点、常用软件,与FPGA、DSP技术的关系,介绍了EDA在现在电子信息技术中的具体应用,并对EDA技术的教学课程体系设置,实验室配置等相关问题进行了探讨。 相似文献
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This article provides a review of the activities of two quite different types of national enforcement body, the U.K.'s Financial Reporting Review Panel (FRRP) and the Australian Securities and Investments Commission (ASIC). We present material (some not available elsewhere) about their activities over the period 1998–2004 and show that both types of body can fulfil an enforcement role, albeit subject to political forces. We also assess the relevance of the bodies' past activities for comparable international enforcement following the adoption of International Financial Reporting Standards (IFRS) in 2005. A review of cases reveals that for both bodies approximately half were related to recognition and measurement issues, where interpretation can be crucial. Although there is potential for cross-country differences to arise, they may be mitigated by the participation of both bodies in international enforcement coordination activities. Past activities suggest that the scope of the bodies' activities and the extent of comparability of enforcement decisions are likely to reflect political views held within the government, corporate sector and accounting profession. 相似文献
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This paper examines whether equity overvaluation duration influences managers’ choice of different earnings management mechanisms and how corporate governance and the Australian Securities and Investment Commission’s underlying earnings disclosure guidelines influence managers’ choices. The study samples Australian Securities Exchange 200 firms from 2009 to 2016. Findings show that on average, firms more likely engage in accrual-based earnings management in the early overvaluation stage. In later stages, firms more likely disclose underlying earnings aggressively to sustain overvaluation. Additionally, firms with a high proportion of independent directors on the board prefer to disclose underlying earnings aggressively to sustain the equity overvaluation; firms with a low proportion of independent directors prefer both accrual-based earnings management and aggressive underlying earnings disclosure to sustain the overvaluation. Moreover, firms that conform to the Commission’s underlying earnings disclosure guidelines use neither accrual-based earnings management nor aggressive underlying earnings disclosure to sustain overvaluation, but non-conforming firms use both mechanisms. 相似文献
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为了对具有不同CPU接口的VHDL语言实现的ASIC芯片进行仿真测试,降低芯片测试的复杂性及成本,本文设计了一个专门用于芯片测试的CPU模型。模型用VHDL语言实现,设计采用了分层次、模块化的设计思想。与现有的VHDL实现的CPU模型相比较,该模型具有结构简单、多接口、高效率、调试使用方便等特点,本文对此CPU模型的设计思想,结构作了介绍和分析。 相似文献
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计算机硬件实验教学的初探 总被引:1,自引:0,他引:1
晏伯武 《黄石理工学院学报》2010,26(3):57-59,70
针对计算机专业学生"重软轻硬,重理论轻实践"的现状,结合计算机硬件技术的发展,提出了计算机专业硬件方向实践教学体系,以及提高硬件实验教学效果的措施,并对计算机硬件体系的应用型人才培养的实践教学体系的改革进行了探讨。 相似文献
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对于大点数FFT处理器,提出了一种新的旋转因子生成方法。首先对三角函数曲线分段进行折线近似,将线段端点及斜率存入存储器,然后通过查表以及插值计算的方法来生成旋转因子。在保证FFT计算精度的前提下,极大地降低了对旋转因子存储器容量的需求,对大点数FFT处理器的单片ASIC实现具有重要意义。 相似文献
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陈军 《福建金融管理干部学院学报》2007,(3):60-64
网络处理器是一种专用、可编程的硬件设备,它结合了通用处理器低成本,灵活性,以及专用处理器高速、可扩展性等优点,正日益成为构建网络系统的基本组件.IXP2400是Intel公司的第二代网络处理器产品,被设计成处理0C-48(即2.4Gbps)的速度.本文分析论述网络处理器和IXP2400. 相似文献
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数字滤波器是语音与图像处理和模式识别等应用中的一种基本数字信号处理部件。本文提出了一种3G移动通信脉冲成形FIR滤波器的定向系统芯片实现结构:基于分布式运算(DA,即Distributed Arithmetic)结构的查表法。使用了Alter公司的FPGA芯片-EP1KSOQC208-3,阶数和位数以及滤波器特性均可方便改变。 相似文献