头孢地尼胶囊的处方工艺研究

为优选头孢地尼胶囊的处方工艺并考察其重现性及稳定性,根据辅料相容性结果,采用正交设计试验,以4种介质溶出相似性(f2因子)为指标综合评分,筛选最优处方。以羧甲基纤维素钙为崩解剂,聚氧乙烯(40)硬脂酸酯为增溶剂,二氧化硅为助流剂,硬脂酸镁为润滑剂,采用湿法制粒工艺。结果表明,优选的头孢地尼胶囊处方工艺合理,成品质量稳定。     

中小物流企业制定战略时需考虑的几个问题

在战略上建立自己的竞争优势．已成为企业提升竞争力的重要手段。随着物流巨头的不断渗入．中小物流企业的经营压力持续增加。一个好的战略将会为中小物流企业赢得长足的发展机会。论文提出中小物流企业在进行战略分析和制定时应加强对企业定位、物流服务对象、正确选择和运用战略分析工具、正确看待经验在战略制定中的地位四个方面的分析。     

经济后果观对我国会计准则制定的启示

会计准则的经济后果观,要求人们不再把会计准则看成是单纯的技术性规范,而应认识到准则的实施将产生的经济影响,在准则的制定过程中应充分考虑这些影响。文章阐述了会计准则经济后果观的涵义及其与技术观的区别,并在此基础上指出了经济后果观对我国会计准则制定的启示。     

低糖莲子蛋糕的研制

以低筋面粉、莲子粉为主要原料,鸡蛋为辅料,木糖醇、白砂糖、蛋糕粉为主要添加剂,对莲子蛋糕的加工工艺进行优化.在单因素试验的基础上,进行正交试验,结合感官评价方法,研究确定低糖莲子蛋糕的最佳配方工艺为:低筋面粉90 g,莲子粉30 g,木糖醇100 g,白砂糖60 g,鸡蛋300 g,大豆油20 g,上火180℃,下火1...     

Ritual legitimation, de-coupling and the budgetary process: managing organizational hypocrisies in a multinational company

The study of participation in the budgetary cycle has formed a prominent part of the research literature concerned with the budgetary process. More recently there has emerged a body of literature concerned with exploring the political and symbolic nature of the budgetary process. The paper reports upon the outcomes of an empirical study of the introduction of `budgetary participation' in a division of a European subsidiary of a large North American car manufacturer. We detail the long process of consultation and negotiation within the subsidiary, and between it and the European Headquarters. The study provides a revealing instance of the roles of formal budget participation as a ritual of control and legitimation without the substantive involvement of middle managers and suggested to us the introduction of de-coupling and organizational hypocrisy alongside the introduction of budget participation. The study pays close attention to the contingent effects of the wider political context of the division and the relationships between the division, its organizational context and organizational environment, and how this context played upon the budgetary process in the division. The outcomes that we analyse at `Delta' reflect the de-coupling strategies and organizational hypocrisies commonly found in public sector organizations. In this wider setting the corporation persists with the ritual of `tight' budget negotiation and target setting and apparent underachievement in performance. Yet we conclude that the complex technological and political context to the formation and siting of Delta continued and may continue to support its existence.$g0     

Cost analysis of leuprorelin acetate in Japanese prostate cancer patients: comparison between 6-month and 3-month depot formulations

Aims: This study aimed to evaluate the economic value for leuprorelin acetate 6-month depot compared with leuprorelin acetate 3-month depot from a societal perspective in Japanese prostate cancer patients.

Methods: The cost analysis estimated the reduction in direct and indirect costs as well as intangible costs saved by having one less injection. Claims data were used for the analyses of direct and indirect costs reduction. A discrete choice experiment based on a web-based survey estimated the monetary value of the intangible costs for one injection. Another web-based survey of prostate cancer patients, who had received treatment with leuprorelin acetate injections, was carried out to calibrate the results of the discrete choice experiment.

Results: Reductions in medical costs and loss of productivity for having one less injection in prostate cancer patients receiving leuprorelin acetate were JPY 5,670 and JPY 1,723, respectively. Intangible costs saved by using a 6-month depot formulation instead of a 3-month depot formulation for the injection of leuprorelin acetate were estimated to be JPY 19,872, including the values for a reduction in pain (JPY 3,131), injection site reactions (JPY 11,545), waiting time (JPY 9,479), and subtracting the value of medical consultation (JPY 4,283). The total cost reduction for having one less injection was JPY 27,265.

Limitations: The respondents from the internet panel provided by a survey company are not necessarily a representative population of Japanese society.

Conclusions: Leuprorelin acetate 6-month depot has an advantage in monetary value in the reduction in medical costs, loss of productivity, and intangible costs for having one less injection in prostate cancer patients compared with leuprorelin acetate 3-month depot. In the costs for treating with leuprorelin acetate, the percentage of intangible costs might not be negligible. The intangible costs will probably be actively evaluated to proceed to patient-centered healthcare in society.     

A NOTE ON THE QUANTILE FORMULATION

Many investment models in discrete or continuous‐time settings boil down to maximizing an objective of the quantile function of the decision variable. This quantile optimization problem is known as the quantile formulation of the original investment problem. Under certain monotonicity assumptions, several schemes to solve such quantile optimization problems have been proposed in the literature. In this paper, we propose a change‐of‐variable and relaxation method to solve the quantile optimization problems without using the calculus of variations or making any monotonicity assumptions. The method is demonstrated through a portfolio choice problem under rank‐dependent utility theory (RDUT). We show that this problem is equivalent to a classical Merton's portfolio choice problem under expected utility theory with the same utility function but a different pricing kernel explicitly determined by the given pricing kernel and probability weighting function. With this result, the feasibility, well‐posedness, attainability, and uniqueness issues for the portfolio choice problem under RDUT are solved. It is also shown that solving functional optimization problems may reduce to solving probabilistic optimization problems. The method is applicable to general models with law‐invariant preference measures including portfolio choice models under cumulative prospect theory (CPT) or RDUT, Yaari's dual model, Lopes' SP/A model, and optimal stopping models under CPT or RDUT.     

Dynamic Optimization of Long-Term Growth Rate for a Portfolio with Transaction Costs and Logarithmic Utility

We study the optimal investment policy for an investor who has available one bank account and n risky assets modeled by log-normal diffusions. The objective is to maximize the long-run average growth of wealth for a logarithmic utility function in the presence of proportional transaction costs. This problem is formulated as an ergodic singular stochastic control problem and interpreted as the limit of a discounted control problem for vanishing discount factor. The variational inequalities for the discounted control problem and the limiting ergodic problem are established in the viscosity sense. The ergodic variational inequality is solved by using a numerical algorithm based on policy iterations and multigrid methods. A numerical example is displayed for two risky assets.     

计算电离层VLF波传输特性的时域有限差分算法

在星载甚低频（VLF）通信技术中,研究甚低频信号在电离层中的传输特性具有重要意义。现有的利用时域有限差分（FDTD）算法研究电离层传输特性大多基于高频脉冲信号,且传播模型相对粗略,计算存在一定误差。为此,建立了更为精确的电离层各向异性传播模型,对常规的FDTD算法引入变步长因子,并用该算法对VLF波在电离层中的场强衰减进行了数值计算,研究了昼夜变化及频率对其传输特性的影响。仿真结果与卫星实测数据对比表明：与常规的FDTD算法以及全波分析方法相比,引入变步长因子的FDTD算法精度更高;在VLF频段,降低频率有利于电磁波穿透电离层,且白天的衰减明显大于夜间;VLF波在射入电离层并穿透D层时衰减严重（30~40 dB）,约为F1层中衰减的3倍。     

SNC公司战略制定研究

战略制定是企业战略管理中的一个重要环节,是企业对未来发展方向和目标的选择。通过运用PEST分析、迈克尔·波特五力分析模型、SWOT分析、平衡记分卡(BSC)等战略工具,对SNC公司战略制定的全过程进行研究,最终确定SNC公司2012年度的发展战略。