会计政策选择的效率性分析

会计政策选择类型在理论上大体可分为机会主义型和效率(或有效契约)型。会计政策选择具有效率性,但也为经理人员的机会主义行为打开了大门。在我国,由于企业缺乏一系列有效的激励约束机制,会计政策选择的机会主义仍然严重。为此,必须建立适合我国企业有效的激励约束机制。     

高分辨裂解气相色谱－质谱研究聚吡咙的热分解

用高分辨裂解气相色谱－质谱考察了不同聚吡咙的热分解，分析了其热分解产物的组成、分布和归属，研究了其环化过程以及该过程对热分解的影响，进而详细阐述了聚吡咙的热分解机理。     

基于DOS的多窗口系统的设计与实现

窗口系统是人机交互的基本环境，与目前ＤＯＳ上的窗口系统相比，本文力求突出高效，低开销，具有多任务模拟能力，满足可移植性，实用性和开放性目标，本文首先提出一个基于ＤＯＳ的多窗口系统ＷＩＮＤ的总体设计，采用面向对象技术，讨论了其多窗口管理机制的特征和方法，并设计和实现了该系统相关的基本工具，最后通过编程环境、界面风格和应用实例等进一步介绍该窗口系统的应用接口。     

AutoCAD二次开发及在包装机械中的应用

针对包装机械的特点，从二次开发的定义出发，分析比较了AutoCAD二次开发的各种手段形式，给出了应用实例。     

苯并口恶嗪-环氧化合物-胺类催化剂体系开环聚合反应的研究

采用TLC，GPC，1H－NMR及IR等分析方法，对苯并恶嗪－环氧化合物－胺类催化剂体系的聚合反应进行了研究，表征了产物结构，并探讨了聚合反应机理，结果表明，苯并恶唪－环氧化合物体系在胺类催化剂如苄胺，咪唑的作用下，能发生开环聚合反应，生成低分子量的聚合物。     

Sensitizing Mechanism and Adsorption Properties of Dye—Sensitized TiO2 Thin Films

The dye-sensitized TiO2 complex films were prepared by the dye coat onto TiO2 surfaces,and the sensitizing mechanism and adsorption properties of the dye-sensitized TiO2 complex films were inverstigated.The influence of the application conditions of dye adsorbed on TiO2 films on the amount of dye adsorption was discussed.Experimental results show that the concentration,the temperature of dye solutions and the dipping time of TiO2 films in the dye solutions have a significant influence on the amount of dye adsorption.Cell test indicates that the conversion efficiency of light to electricity increases with the amount of dye adsorption.     

基于ODMG—93标准的面向对象视图集成机制

模式集成多数据库系统中需要解决的关键问题之一，己存在的大多数面向多数据库系统都采用了面向对象视图机制来建立集成模式。为了满足基于ＣＯＲＢＡ的ＣＩＭＳ信息集成平台呆订成的需要，本文提出了一种基于数据库管理组ＯＤＭＧ的ＯＤＭＧ－９３标准的视图集成机制并通过一个完整的例子说明了这种视图机制在模式集成中的应用。     

湿敏半导体材料电导率计算方法的研究

结合修正了的耗尽层理论和多孔湿敏半导体的特点，本文提出了一个简单的物理模型作为ｎ型湿敏半导体特征的一级近似。描述了多孔湿敏半导体的导电机理，并给出了湿度与宏观电导率的关系。     

城市生活垃圾能源利用探讨

报道了城市有机废弃物转化为能源的几种途径。在管式反应器内甘蔗渣裂解气化制煤气以及在高压釜内湿式裂解气化制煤气液体产品，可得到中值煤气。也研究了甘蔗渣二步法糖化和糖发酵，当ＰＨ为３．６，酵母浓度为１．３３％，乙醇产率可达理论值的６４．８６％。     

Growth of Fe on Si (100) at room temperature and formation of iron silicide

Low-energy electron diffraction (LEED), Auger electron spectroscopy and X-ray photoelectron spectroscopy (XPS) investigations of both the growth of an iron film on silicon (100) at room temperature and the subsequent formation of iron silicide are the subjects of this paper. An in-situ cleaned silicon (100) wafer without carbon or oxygen contamination exhibiting the known 2 × 1 reconstruction in the LEED pattern served as the substrate. Iron was deposited on this reconstructed surface at 300 K. The comparison of theoretical calculations based on three growth mechanisms with XPS data obtained with take-off angles of 0° and 50° clearly demonstrates a layer-by-layer growth of the iron film on silicon (100). At 300 K no formation of iron silicide was observed, although an interaction between iron and silicon could be detected at the interface. The formation of iron silicide was observed at annealing temperatures of 630–730 K. Quantitative XPS analysis yields the presence of FeSi₂, when the thickness is large enough. Neither the iron film on silicon nor the silicide shows any LEED pattern.