试论社会主义市场经济条件下的商品条码工作

简述了商品条码的发展过程，分析了国外条码应用的特点和我国条码工作中存在的问题，强调要从我国实际出发，实事求是地建立既符合国际惯例又适合我国国情的商品条码工作模式。     

低信噪比环境下短扩频码捕获性能的改善

介绍了低信噪比环境下基于FFT的扩频码捕获技术,提出了在相同累加段数情况下提高性能的方案。作为提高相干增益的两种方式,相干累加和非相干累加各有优缺点,在一定的数据长度内合理地设计累加方式对提高捕获性能大有帮助。基于两种累加方式的性能介绍了一种两路非相干积分的累加方式。对于GPS信号,在低信噪比的环境下的仿真证明,在一定长度下优化后的累加方式相比非相干累加和普通混合累加方式能够得到更好的捕获效果(更高的检测概率)。     

珍珠港：历史记忆与当代阐释—解读《战争风云—珍珠港的灾难》

珍珠港事件是二战中最惨痛的一幕，而沃克在《战争风云》中借助阿尔明·冯·隆的阐述却给我们提供了新的思考：被袭击部队的指挥员是不能原谅的；作为亲密盟友的邱吉尔却为这次偷袭而快乐地流泪。一切都是辨证的，辨证的分析有助于对历史的把握，但这并不妨碍人们对罪恶的日本法西斯永恒的仇恨记忆。     

Are analysts' cash flow forecasts useful?

This study provides evidence that the cost of equity capital decreases with the number of analysts who issue both cash flow and earnings forecasts (cash analysts). The evidence also shows that cash analysts reduce information asymmetry and predict long‐term earnings more accurately than analysts who issue only earnings forecasts. Taken together, these findings suggest that cash analysts provide market participants with high‐quality information and, as a result, firms benefit from cash analyst coverage in the form of a reduced cost of equity capital.     

Ethical Exemplification and the AICPA Code of Professional Conduct: An Empirical Investigation of Auditor and Public Perceptions

This research applies the impression management theory of exemplification in an accounting study by identifying and measuring differences in both auditor and public perceptions of exemplary behaviors. The auditors were divided into two groups, one of which reported self-perceptions (A-S) while the other group reported their perceptions of a typical auditor (A-O). There were two separate public groups, which gave their perceptions of a typical auditor and were divided based on their levels of accounting sophistication. The more sophisticated public group was comprised of bank loan officers (LO) while the less sophisticated public group consisted of investment club members (IC). Comparisons were made on 30 behaviors contained in the AICPA Code of Professional Conduct, which served as the basis for the research instrument. Profile analysis, a special form of MANOVA technique, was used to analyze the results. A-S perceptions were the highest of the four treatment levels and were significantly higher (i.e., more exemplary) than the perceptions of both the A-O and LO groups. The more sophisticated user group (LO) provided the lowest perceptions of the four treatment levels. For at least four of the six measures, the LO treatment group perceived the typical auditor to be less exemplary than both the IC and A-O treatments. There were no differences in perceptions between the A-O group and IC. Additional analysis revealed that auditors overrated the degree to which the public relied on financial statements. However, both public groups reported a reasonably high level of reliance on financial statements when making decisions. Philip A. Brown is an Associate Professor and Directtor of the Accounting Program at Harding University in Searcy, Arkansas. He has a bachelor's degree from Harding University, an MBA from West Virginia University and a Ph.D. from the University of Mississippi. His research interests are in accounting ethics and in accounting education. He has published in Advances in Accounting, The Journal of Accounting and Finance Research, and others. He is a CPA in the State of Arkansas. Morris H. Stocks serves as the Dean of the Patterson School of Accountancy at the Universtiy of Mississippi. He received his undergraduate degree in accounting from Trevecca Nazarene University, his Masters degree from Middle Tennessee State University and his Ph.D. from the University of South Carolina. He is a Certified Public Accountant in the State of Mississippi. He is a behavioral accounting researcher and has published in Accounting, Organizations and Society, Accounting Horizons, Behavioural Research in Accounting, Decision Sciences Journal, Advances in Accounting, Advances in Accounting Information Systems, Advances in Behavioral Accounting Research, Accounting, Auditing and Accountability Journal, Advances in Taxation and others. W. Mark Wilder is KPMG Lecturer and Associate Professor of Accountancy at The University of Mississippi. His educational background includes a bachelor's degree in mathematics from The University of Alabama, an MBA from the University of South Alabama, and a Ph.D. in Accounting from Florida State University. He is a CPA in the State of Mississippi. Mark has published in Accounting Horizons, Advances in Taxation, the Journal of Applied Corporate Finance, the Journal of Computer and Information Systems, the CPA Journal, and others. In the past 2 years he has received several awards, including the top two campus-wide faculty awards at Ole Miss and also the MSCPA Outstanding Educator Award. In 2004 he was inducted into the Alabama Tennis Hall of Fame.     

LDPC码的树图法构造

LDPC码译码采用的是BP算法,但由于回路的存在,使译码重复迭代,特别是短长度的回路使LDPC码的性能下降.为此,用树图法分析了LDPC码的回路及其特性,给出了求解回路长度和所经过节点的方法,非常适合于计算机进行求解.同时也用树图的方法来构造LDPC码,可以在树生成的过程中了解其中的回路数目及长度.     

POCSAG码的接收与软件译码方法

本文及时追踪世界物流产业发展中出现的第四方物流现象,论述了加入WTO后中国物流产业所面临的严峻形势——跨国公司意图垄断中国的第四方物流市场,而后提出了应对策略。     

LDPC码在因子图上的构造及其译码

LDPC码是一种可以接近香农限的线性分组码，可通过稀疏奇偶校验矩阵来构造。也可以用因子图来构成。根据LDPC码的不同构成方法至今已提出了数种不同的译码方法。本文介绍了基于因子图的LDPC码的构造方法，分析了和一积(SPA)译码算法的基本原理，最后详细讨论了用SPA算法对LDPC码进行译码的过程。