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冷备和温备系统的可靠度评估方法  [PDF]
系统工程理论与实践 , 2001,
Abstract: ?研究冷备和温备系统的可靠度评估问题,得出了系统可靠度的点估计、矩结构和置信下限.模拟研究和实际例子说明这种评估方法比较符合实际.
论黎锦的文化救赎功能  [PDF]
冯建章
民族文学研究 , 2015,
Abstract: 海南黎锦被称为黎族的“文化核心载体”、海南文化首要象征。在几千年的历史长河里,黎锦的演进与黎族传统社会的自然环境、生存范式、社会组织、社会秩序、民间信仰及价值理念等密切相关,从生理学的角度看,黎锦具有隔离蚊虫、调节温度的功用,从精神层面看,黎锦还具有生命意义、终极皈依,人伦仪轨、族别标识,情感表达、个体自我确证等功用。
Remarks on Gradient Ricci Solitons  [PDF]
Li Ma
Mathematics , 2004,
Abstract: In this paper, we study the gradient Ricci soliton equation on a complete Riemannian manifold. We show that under a natural decay condition on the Ricci curvature, the Ricci soliton is Ricci-flat and ALE.
Recent Progress on Ricci Solitons  [PDF]
Huai-Dong Cao
Mathematics , 2009,
Abstract: Ricci solitons are natural generalizations of Einstein metrics. They are also special solutions to Hamilton's Ricci flow and play important roles in the singularity study of the Ricci flow. In this paper, we survey some of the recent progress on Ricci solitons.
分题选择完型填空与集库式完型填空的对比实验  [PDF]
何莲珍
浙江大学学报(人文社会科学版) , 1999,
Abstract: ?完型填空是一种被许多大规模考试所广泛采用的题型,但对于这种题型的研究在国内却很少。本文在对完型填空进行综合概述的基础上,对两种操作性很强的完型填空形式,即分题选择完型填空与集库式完型填空,作了对比研究,结果表明前者与词汇语法测试的相关较高,而后者与阅读理解测试的相关很高,从而证明集库式完型填空是一种具有较高效率的阅读理解测试方式。
试析备抵法的配比缺陷  [PDF]
夏仁剑,柳世平
财会月刊 , 2006,
Abstract: 在我国会计实务中,备抵法、直接转销法是比较常见的核算坏账损失的方法。直接转销法账务处理简单,然而不符合权责发生制原则及配比原则,所以我国会计制度鼓励企业采用备抵法核算坏账损失。  在备抵法下,企业需设置“坏账准备”科目;各期期末用既定的方法(如应收款项余额百分比法、账龄分析法、赊销百分比法等)估计坏账损失并计入当期管理费用;待实际发生坏账时冲销“坏账准备”科目和“应收账款”科目的余额;若以后又部分或全部收回已冲销的坏账,则要按实际收回的金额转回“坏账准备”科目和“应收账款”科目的金额。  (一)笔者认为,采用备抵法核算坏账损失存在配比缺陷,举例说明如下。
Expanding Ricci solitons with pinched Ricci curvature  [PDF]
Li Ma
Mathematics , 2010,
Abstract: In this paper, we prove that expanding gradient Ricci solitons with (positively) pinched Ricci curvature are trivial ones. Namely, they are either compact or flat.
Weak Ricci curvature bounds for Ricci shrinkers  [PDF]
Bennett Chow,Peng Lu,Bo Yang
Mathematics , 2011,
Abstract: We show that for a complete Ricci shrinker there exists a sequence of points tending to infinity whose norms of the Ricci tensor grow at most linearly.
Evolution of Ricci scalar under Finsler Ricci flow  [PDF]
B. Bidabad,M. K. Sedaghat
Mathematics , 2015,
Abstract: Recently, we have studied evolution of a family of Finsler metrics along Finsler Ricci flow and proved its convergence in short time. Here, evolution equation of the reduced $hh$-curvature and the Ricci scalar along the Finslerian Ricci flow is obtained and it is proved that the Ricci flow preserves positivity of reduced $hh$-curvature on finite time. Next, it is shown that the evolution of Ricci scalar is a parabolic-type equation and if the initial Finsler metric is of positive flag curvature, then the flag curvature and the Ricci scalar remain positive as long as the solution exists. Finally, a lower bound for the Ricci scalar along the Ricci flow is obtained.
小议材料暂估入账  [PDF]
黄芳
财会月刊 , 2007,
Abstract:   材料暂估入账是指企业采购的材料已验收入库,而供应商发票等结算凭证尚未收到,月末按暂估价入账,到下月初再红字冲回。这种做法至少存在如下不足:①材料早已入库,却要到月末才暂估入账,导致账实不符。并且在材料已被领用或已销售的情况下,账实差异更大。②在材料品种多、收发频繁的单位,月末暂估入账、下月红字冲回的工作量很大,容易出错。③在实行计划成本核算的企业中,月末若按计划成本暂估入账,而成本差异却待收到发票后再确认,会导致发出材料的成本差异分摊滞后。针对上述问题,笔者根据多年的实践经验,提出以下建议:  1.将入库单财务联增加为颜色各异的两联,一联为暂估联(绿),一联为确认联(黄)。  2.材料入库后,仓库将两联财务联一起交给会计部门。会计人员将其与采购合同匹配后,抽取其中绿色暂估联,根据采购订单中规定的不含税单价,借记“原材料”科目,贷记“应付账款——应计暂估”科目(不含税金额),并在黄色确认联上注明此笔入账金额。特别提醒,暂估入账时,只需估计货价部分,无需估计增值税进项税额。
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