平面任意力系的平衡方程及应用——高职教学中一道典型的例题

平面任意力系的平衡方程及应用是教学的重点和难点,它是解决物体系统平衡问题的基础,学生应理解并熟练掌握。本文举一典型例题来说明平面任意力系的平衡方程的三种形式的具体运用。     

如何治理企业乱开支

目前,烟草行业发展态势良好,企业销售收入、利润、上缴税金等连年创历史新高,由此也出现了一些乱开支的现象,有的还比较严重,如果管理者不引起重视,长期发展下去会导致企业走下坡路。文章试从制度建设、预算管理、同级审计、纪检监督、经济评审等五个方面来谈谈如何治理企业乱开支行为。     

Financial reporting of cash flow： Arbitrary items and management preferences

The international financial reporting standard for cash flow statement （IAS 7） provides options for the classification of certain cash flow items （arbitrary items）. Therefore, business firms may classify the arbitrary items using the option that would maximize their own interest. This reduces the comparability of financial statements amongst business firms. This study aims to investigate the factors explaining management preferences in the selection of financial reporting practices on the arbitrary cash flow items. It concludes that managers tend to magnify the CFO reported in order to maximize the shareholders＇ wealth, which in turn would maximize their compensation. Managers of business firms with a relatively smaller size of CFO tend to classify interest paid and dividends paid as non-CFO in order to magnify their CFO. They also tend to classify interest received as CFO in order to inflate their relatively smaller size of CFO up to expectation. Similarly, managers of business firms with a relative larger size of dividends paid would classify the dividends paid outside CFO.     

Practical Problems and Moral Values: Things We Tend to Ignore Revisited

The purpose behind this paper was twofold: (i) to reflect on situations where management had acted in an improper i.e. unethical manner, and (ii) to re-examine moral values that ought to have been addressed in working through these situations. The study included appraisals of power and authority, and the way these qualities were used or misused in a range of managerial and organisational situations. The paper illustrates difficulties associated with deciding which activities are illegal, which are unethical, and which are neither. Examples of unethical administrative practices such as payments to expedite compliance on contentious issues, persuading people to make favourable reports on sensitive issues and massaging the figures in committee situations were some of the activities which were alluded to. It was thought that if moral values such as trust, honesty and integrity were completely ignored in organisations, then organisations would find it difficult to survive and prosper.     

隐喻产生的符号学阐释

语言符号的任意性使得语言符号指向整个语义范畴，而且通过隐喻和转喻进行扩展后的整个语义范畴本身就保留了隐喻和转喻的特征，未被句意选择而被携带进话题的义项通过与句意选择的义项的范畴错置而形成隐喻，隐喻形成的这两种情况都是在语言符号的层面上进行和完成的。对语言符号线性原理的承诺使得任意性和线性共同作用，从本质上规定了隐喻的产生。     

国家自主性视野下我国国家治理现代化的进路

国家治理现代化是中国当前发展亟需解决的问题。在对学界关于"国家治理现代化"的概念进行梳理和评析的基础上,试图从本质属性、涉及领域、具体内容等方面重新阐释,运用国家自主性理论为国家治理现代化提供理论指导,主张建立有限合理的国家自主性,并提出抑制专断性权力,增强基础性权力和建立"中性政府"三条实践路径来实现国家治理的现代化。     

大陆法系处分原则的发展趋势及对我国民事诉讼的借鉴

处分原则作为我国民事诉讼的一项基本原则，其干预性受到理论界的质疑。然而，纵观德、法大陆法系国家对处分原则的规定，其程序事项的干预性有加强之势。在我国民事诉讼法修订之际，应借鉴德、法两国对程序事项的国家干预，而不是任由当事人随意支配。     

对预拌混凝土施工现场任意加水现象的分析

预拌混凝土施工现场存在向混凝土中任意加水的现象,给工程质量带来极大的影响,成为施工过程质量控制的棘手问题。常用的旁站监督、拍照取证及罚款等管理措施只注重结果,不注重原因,治标不治本。只有通过分析任意加水现象背后的原因,才能找到解决问题的有效途径。     

基于AWG/RTSA的PD雷达信号模拟和相参分析方法

针对脉冲多普勒(PD)雷达的回波特点和相参特点,分析了回波模拟的难点。在其传统回 波模拟和相参分析方法基础上,结合现代电子测量仪器在任意波形产生和实时频谱技术的应 用,提出了一种基于现代任意波信号发生器的PD雷达回波模拟方法和基于现代实时频谱分析 仪的相参分析方法。经过实验验证,该方法可有效提高PD雷达的调试效率。     

任意均分间隔的预失真结构

基带预失真技术是解决调制器输出信号出现的幅度失真和群时延失真的有效方法。对于全数字高速调制器的升采样、软件无线电和中频数模转换器（DAC）等特点,传统的码元间隔滤波和分数间隔滤波结构难以取得很好的效果。针对这一问题,提出了一种新的任意均分间隔的滤波结构,跳过重采样,直接对升采样后的数据做自适应滤波,可以获得更好的预失真效果。Matlab仿真得到的任意均分间隔滤波结构效果好于码元间隔滤波结构,且实测结果表明该结构可以显著减少高速调制器输出信号的失真。