上市公司“MD&A”信息质量评价模型——基于政府监管的视角

管理层讨论与分析(Management’s Discussion and Analysis,MDA)作为财务报表的有益补充,因其能够有助于增强信息披露的针对性和有效性而越来越受到信息使用者的关注。针对我国MDA信息质量不高的现状和评价体系不尽完善的情况,总结和吸收前人的研究成果,合理界定MDA信息质量特征。在此基础上,充分考虑MDA信息的生成机制和外部评价结果,采用层次分析法,构建适合我国上市公司MDA信息质量评价模型。     

基于．NET的课程资源与教学管理平台设计与开发

系统采用三层架构开发模式，以构建基于．NET技术的课程资源与教学管理系统为核心，探索通过WEB技术的方式实现课程资源与教学管理平台解决方案。分别实现了不同用户的用户管理、课程管理、用户课程管理、课程资源管理、课程公告管理、课程留言板管理、作业管理、点名管理、在线答疑、教师管理等系统功能。     

基于用户分类的可聚类性IPv6地址分配

本文通过研究驻地网分配的IPv6可聚合全球单播地址,对其16位SLA ID和64位接口ID进行合理划分,提出一种基于用户分类的可聚类性IPv6地址分配方案.该方案较好的满足了IPv6路由要求,同时为IPv6网络的用户管理提供了便捷.     

A look at the public policy conflict regarding the discovery of accountants' tax accrual workpapers

This article focuses on the conflict in public policy between the need to provide the investing public with accurate information with regard to corporate financial statements and the need to provide the IRS with the necessary tools in order to assure corporate compliance with the tax laws of the country. The conflict arises because of the contention of the IRS that it is entitled to have access to an independent auditor's tax accrual workpapers on the one hand, and the contention by CPAs that such access will prevent adequate disclosure to the independent auditor. The article examines the policy questions on both sides of the issue and concludes that regardless of any decision by the Supreme Court in a pendingcase, Congress should pass legislation to resolve the conflict and clearly identify the scope of any previlage accorded with regard to tax accrual workpapers.     

一种超市OLAP系统的设计与实现

在简要分析OLAP和数据仓库的关系的基础上,介绍了某超市OLAP系统的一种体系结构、数据组织模式及其有关实现的关键技术,提出了一种建立在MSAnalysisServices上的OLAP系统的设计与实现方法。它采用MicrosoftSQLServer2000作为后台数据库服务器,使用MicrosoftSQLServer2000的AnalysisServices作为OLAP服务器,使用决策支持对象来管理OLAPServer中的各种对象,使用ADO/MD及MDX等技术实现多维分析。     

FANUC 0MD数控系统的应用——以XK714数控铣床为例

本文以XK714数控铣床为例,介绍了FANUC 0MD数控系统的构成、各模块功能以及接口信号的含义。     

Accounting and budgeting systems: The issue of congruency

The importance of designing an accounting system that is congruent with an organization's budgeting system has been noted in the literature. Unfortunately, in many government organization it is common to find incompatible budgeting and accounting systems. The purpose of this study is to investigate whether gearing the accounting information system to a zero-base budgeting system increases the perceived usefulness of the budgeting process. This issue is examined under conditions of both scare and abundant resources. Based on an empirical study, it is shown that the usefulness of a budgeting system to budget recipients may indeed be dependent on the accounting information system, conditioned on the availability of resources. Given the relationship between budgeting and public policy, implications of the study for the public policy making process are discussed.     

一种信号个数估计方法及其在测频中的应用

本文介绍一种高精度的数字测频算法———根MUSIC算法。通过分析发现,该算法在低信噪比(0 dB)的情况下,仍能得到高精度的频率估计值,其频率分辨率也比DFT高。然而,在电子侦察中要应用该方法进行测频,关键是首先要确定接收信号的个数。根据协方差矩阵特征值的大小分布特点,本文提出了差分中值法来确定信号个数,该方法的性能优于MDL准则。计算机仿真验证了该方法的可行性和稳健性。     

基于点阵液晶的波形显示

文章提出了一种基于ST7920控制器系列的MD12864C-1液晶的波形显示算法。根据波形的特点,由于液晶的行数有限,利用单片机对波形幅度值按比例的换算,再对相应点赋值,最后通过串行数据传输到液晶的数据RAM,最后实现了正弦波形的显示。