关于在消防部队会计核算中推进权责发生制的思考

为适应我国社会主义市场经济体制不断完善和公共财政体制改革的需要，消防部队依据《中国人民武装警察部队会计规则》，对会计确认基础做出了相应的修正，在涉及成本费用的会计核算方面探索引入了权责发生制，但在实际应用中，由于以收付实现制为主导，仍然存在一些不足，文章对此进行了分析，并提出了进一步推进权责发生制的建议．     

舰艇编队防空火力区划分方法研究

通过分析水面舰艇编队内各平台防空火力区,建立了编队防空火力区模型,提出并对比了两种不同的防空火力重叠区划分方法。对基本队形和复杂队形的编队进行了防空火力区划分仿真,仿真结果验证了火力区划分方法的有效性,可为编队协同作战指挥决策提供基础。     

英文歌曲在大学英语听力教学中的运用

兴趣是一种巨大的学习动力。英文歌曲赏析作为一种辅助教学手段 ,能够激发学生的学习兴趣 ,提高教学质量。本文分析了英文歌曲在大学英语听力教学中的作用 ,并结合自己的教学实践提出了一些行之有效的方法来激发学生的学习兴趣     

CRMXDBMS 汉字关系数据库管理系统

CRMX86操作系统是在改造iRMX86实时多任务操作系统的基础上开发出来的。它能高效地可配置与支持丰富的汉字功能。CRMXDBMS是它支持的一个功能相当于dBASE-Ⅲ和具有汉字功能的关系数据库管理系统,它具有两种用户加密手段、良好的汉化用户界面等特色。本文介绍了该系统的基本结构和主要设计技术。     

Book reviews

Exporting Democracy: Fulfilling America's Destiny. By Joshua Muravchik, American Enterprise Institute (1991) ISSN 0–8447–3734–8. $12.95.

Generals in the Palacio. By Roderick Ai Camp. Oxford University Press, (1992), ISBN 0–19–507300–2, £45.

L'Armement en France. Genèse, Ampleur et Coût d'une Industrie By François Chesnais and Claude Serfati, Editions Nathan, Collection Economie/Sciences Sociales, Paris (1992), ISBN 2–09–190086–9.

The Têt Offensive. Intelligence Failure in War. By James Wirtz, Cornell University Press, New York (1991), ISBN 0–8014–2486–0. $38.50.

Restructuring of arms producton in Western Europe. Edited by Michael Brzoska and Peter Lock. Oxford University Press, Oxford (1992), ISBN 0–1982–9147–7. £25.00.

What is Proper Soldiering? A study of new perspectives for the future uses of the Armed Forces of the 1990s. By Michael Harbottle. The Centre for International Peacebuilding, Chipping Norton (1992), £3.50.

The Strategic Defence Initiative By Edward Reiss, Cambridge University Press, Cambridge (1992), ISBN 0–521–41097–5. £30.00.     

H 面双填充介质金属方波导的本征模

通过求解Ｈ面双填充介质金属方波导中位函数的亥姆霍兹方程,得到系统的电磁波的本征模函数及本征值方程,其本征模为ＬＳＥ模或ＬＳＭ模,并给出了色散关系的数值解。     

聚碳硅烷先驱体制备SiC基复合材料的性能研究

本文以聚碳硅烷(PCS)为先驱体,SiC晶须,SiC微粉或C纤维为增强剂,热解转化制得SiC/SiC或C/SiC复合材料,研究其制备工艺过程对材料的力学和热物理性能的影响。结果表明:PCS在1300℃下转化为β-SiC微晶并将未烧结的增强剂网络在一起形成SiC/SiC或C/SiC复合材料。该SiC基复合材料具有较好的常温和高温机械强度,优异的耐热疲劳和抗热震性能,在1300℃空气中具有良好的抗氧化性。     

Nonperiodic preventive maintenance for repairable systems

As a complex system with multiple components usually deteriorates with age, preventive maintenance (PM) is often performed to keep the system functioning in a good state to prolong its effective age. In this study, a nonhomogeneous Poisson process with a power law failure intensity is used to describe the deterioration of a repairable system, and the optimal nonperiodic PM schedule can be determined to minimize the expected total cost per unit time. However, since the determination of such optimal PM policies may involve numerous uncertainties, which typically make the analyses difficult to perform because of the scarcity of data, a Bayesian decision model, which utilizes all available information effectively, is also proposed for determining the optimal PM strategies. A numerical example with a real failure data set is used to illustrate the effectiveness of the proposed approach. The results show that the optimal schedules derived by Bayesian approach are relatively more conservative than that for non‐Bayesian approach because of the uncertainty of the intensity function, and if the intensity function are updated using the collected data set, which indicates more severe deterioration than the prior belief, replacing the entire system instead of frequent PM activities before serious deterioration is suggested. © 2010 Wiley Periodicals, Inc. Naval Research Logistics, 2010     

Dynamic server assignment policies for assembly‐type queues with flexible servers

We seek dynamic server assignment policies in finite‐capacity queueing systems with flexible and collaborative servers, which involve an assembly and/or a disassembly operation. The objective is to maximize the steady‐state throughput. We completely characterize the optimal policy for a Markovian system with two servers, two feeder stations, and instantaneous assembly and disassembly operations. This optimal policy allocates one server per station unless one of the stations is blocked, in which case both servers work at the unblocked station. For Markovian systems with three stations and instantaneous assembly and/or disassembly operations, we consider similar policies that move a server away from his/her “primary” station only when that station is blocked or starving. We determine the optimal assignment of each server whose primary station is blocked or starving in systems with three stations and zero buffers, by formulating the problem as a Markov decision process. Using this optimal assignment, we develop heuristic policies for systems with three or more stations and positive buffers, and show by means of a numerical study that these policies provide near‐optimal throughput. Furthermore, our numerical study shows that these policies developed for assembly‐type systems also work well in tandem systems. © 2008 Wiley Periodicals, Inc. Naval Research Logistics, 2008     

A dual criteria sequencing problem with earliness and tardiness penalties

We consider the problem of sequencing n jobs on a single machine, with each job having a processing time and a common due date. The common due date is assumed to be so large that all jobs can complete by the due date. It is known that there is an O(n log n)‐time algorithm for finding a schedule with minimum total earliness and tardiness. In this article, we consider finding a schedule with dual criteria. The primary goal is to minimize the total earliness and tardiness. The secondary goals are to minimize: (1) the maximum earliness and tardiness; (2) the sum of the maximum of the squares of earliness and tardiness; (3) the sum of the squares of earliness and tardiness. For the first two criteria, we show that the problems are NP‐hard and we give a fully polynomial time approximation scheme for both of them. For the last two criteria, we show that the ratio of the worst schedule versus the best schedule is no more than . © 2002 Wiley Periodicals, Inc. Naval Research Logistics 49: 422–431, 2002; Published online in Wiley InterScience (www.interscience.wiley.com). DOI 10.1002/nav.10020