TCAM快更新高速路由查找算法与实现

常用的单步TCAM路由查找方案要求转发表的存储必须按前缀长度相对地址降序排列，这种与地址关联的排序操作影响表项的更新速度和路由查找流程的连续性。本文提出并实现了一种独特的对前缀范围对分搜索的IPv4五步TCAM流水查找方法。突出特点是转发表不需排序，查找速率高，表覆更新快，查表连续性好，可满足IPv4核心路由器双OC-768（40Gbps）端口、48B包的线速转发。     

分析同轴／径向线转换的简易方法

本文利用格林函数法求解出同轴线激励的径向线内场分量的表达式,并用稳态公式给出了同轴/径向线转换在同轴端的输入阻抗的表达式。其结果不仅简单,而且各项的物理含义明确。理论计算的结果与已有文献的计算值是吻合的。     

An International Investigation of the Factors that Determine Conditional Gold Betas

We investigate the unconditional and conditional gold betas of four country‐based gold industry portfolios. First, we document the similarity of unconditional gold betas across countries. Second, we find that the factors affecting conditional gold betas are different in the Australian and South African gold sectors relative to their North American counterparts. Only the gold bullion return volatility shows a negative association with conditional gold betas in Australian and South African gold mining firms. Moreover, gold price does not appear to play a systematic role in determining Australian or South African conditional gold betas. We discuss possible explanations for these findings.     

PERFORMANCE MEASUREMENT: MEASURE SELECTION BASED UPON FIRM GOALS AND INFORMATION REPORTING NEEDS

Performance measurement is critically important to business success. Collecting and responding to information that does not provide management with guidance to meet established goals is counterproductive and potentially injurious to the success of the firm. This research develops a framework that allows individual firms to assess unique measurement needs in light of their stated goals, and to select performance measures most suited to addressing those measurement needs.     

关于发展高校科技产业的对策思考

本文在对马歇尔的交叉价格确定法进行分析的基础上 ,指出了其价格理论在方法和理论上所存在的不足之处 ,进而提出了N/rT -X/Y价格确定式。     

浅论和谐“三农”

在党的十六大会议上，提出了全面建立和谐社会目标。当前，“三农”问题已成为制约中国社会继续向前发展的主要问题，“三农”的和谐是构建和谐社会的关键。本文以和谐为基本出发点，全面论述了和谐“三农”的基本内涵和基本特征，最后探讨了构建和谐“三农”的实现途径。     

NaCS/PDMDAAC聚电解质复合膜的制备及性质测定

该文以新型聚电解质复合膜的开发为背景,以纤维素硫酸钠(sodium cellulose sulfate,简称NaCS)为聚阴离子、聚二甲基二烯丙基氯化铵[Poly(dimethylallylammonium chloride),简称PDMDAAC]为聚阳离子,利用两者的界面反应制备NaCS/PDMDAAC聚电解质复合膜,优化了复合膜的制备条件,并对复合膜的性质进行了表征,如采用扫描电镜观察膜的表面形态及断面结构,测定其溶胀性、截留分子量等.     

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from the Netherlands

Abstract

Dutch law (B2T9) is positive towards IFRS. IFRS may be used by all entities, there is a specific option for entities using IFRS in the consolidated financial statements to apply an IFRS-friendly version of B2T9 in its separate financial statements, and IFRS for SMEs can be used by non-listed and non-regulated companies in combination with B2T9. In the process of adoption of the 2013 EU Accounting Directive only limited references have been made to IFRS. This is not an indication of a reduced interest in IFRS, but is a result of limiting the changes of B2T9 to those that are necessary as a result of changes at the EU level. The Dutch Accounting Standards Board, issuing Dutch Accounting Standards (DAS), considers IFRS when developing and changing its standards. In addition to the IFRS option DAS often include one or more additional optional treatments that are considered suitable for non-listed companies. The Dutch regulatory authority AFM is also positive towards IFRS and even advocates elimination of non-IFRS options from Dutch GAAP as much as possible. The number of major differences between Dutch GAAP and IFRS is relatively limited, with only a few differences that cannot be avoided by an entity when preparing financial statements under Dutch GAAP.     

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Ireland

Abstract

We examine the extent to which International Financial Reporting Standards (IFRSs) are used as a reference point and as a basis for the development of accounting standards in the Republic of Ireland (ROI). In particular, the focus is on accounting standards applicable to entities other than those listed on a regulated EU market. The objective is to provide a deeper understanding of the direct and indirect effect of IFRS on accounting standards applicable predominantly to private companies limited by shares in ROI. We illustrate how the historical links between the UK and ROI continue to influence accounting standards applicable in ROI. The enactment of the Companies (Accounting) Bill 2016 into ROI law will maintain the traditional alignment of UK and ROI accounting regulation, whilst simultaneously bringing into force the remaining aspects of the EU Accounting Directive 2013/34/EU, not currently applicable in ROI.     

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Turkey

Abstract

As it is not a member of the European Union, Turkey has not yet adopted EU accounting directives by law. Instead, Turkish standard setting authority adopted International Financial Reporting Standards for entities that have public accountability and has recently prepared the draft Turkish financial reporting standard for non-publicly accountable entities that are subject to independent audit: Framework for Local Financial Reporting. This national standard is influenced by European accounting directive 2013/34, international financial reporting practices and UK experience in addition to national accounting rules.