电算化会计信息系统下内部控制研究

本文对会计电算化发展中存在的一些问题提出了对策与建议，并针对财会工作的自身特点，从程序控制和制度控制两个方面阐述了电算化会计信息下的内部控制方法。     

基于财务视角的企业收益内部分配管理控制模式

趋利行为使得在企业收益分配中占主导地位的股东及经营者,有可能通过盈余管理或侵蚀他人利益来增加自身利益。为了保证分配的效率和公平,防止他人利益受损,在信息不对称情况下,本文认为,需要从财务角度对企业收益的内部分配进行规范,建立基于财务视角的企业收益内部分配的管理控制模式。     

一类时滞微分系统有界解的收敛性

研究了一类时滞微分系统解的渐近性态．在一些比已有文献通常附加的局部李普希兹条件更弱的条件下，证明了此系统的每个有界解趋于某平衡态．我们的结果推广了已有的一些结论．     

非公有制林业主体融资问题的思考

针对不同层次的个体林业,设计了民间融资、"报账制"式银行信贷等方式以求解决个体林农融资困难问题.     

模拟发电机组专用可控硅直流调速系统

本文从分析同步发电机原动系统基本数学模型入手，提出了一种实现同步发电机原动系统仿真的专用可控硅直流调速系统及其实用装置。该控制系统采用有差调节的模拟调速器，水汽管道特性模拟、自平衡特性模拟和集成块模拟触发器，以及过流与超速保护，并可实现有差－无差调节的转换。     

Change in spatial characteristics of forest openings in the Klamath Mountains of northwestern California,USA

Change in the spatial characteristics of forest openings was investigated in three forested watersheds in north-western Siskiyou County, California totalling approximately 24,600 hectares. Watersheds with minimal human disturbance were chosen for study. However, fire suppression has been pervasive throughout. Characteristics of forest openings (area, perimeter, distance between neighboring openings) were measured on aerial photographs taken 41 years apart. An index of regional form was determined for the landscape. Shape complexity for each opening was calculated using two indices based upon fractals. Significant differences were found using the Kolmogorov-Smirnov two-sample test between the perimeters, areas, distance from sample point to nearest opening, and distance between neighboring openings. The perimeters and areas became smaller, and the distances from the sample point to the nearest opening and between neighboring openings became greater over the 41 years between aerial photo sets. The estimated area occupied by openings decreased from 25.8 % to 15.6 % of the study area. No significant difference was found in the shape of the openings except as the shape indices were influenced by changes in size of the openings.This article was written and prepared by U.S. Government employees on official time, and it is therefore in the public domain and not subject to copyright.     

Landscape-ecological mapping of the Netherlands

The Landscape-ecological Mapping of the Netherlands project (LMN project) started in 1983 with the aim of establishing a landscape-ecological database for use in developing and evaluating national land-use plans. The project, working with grid cells of 1 km², has four working objectives: a) development of mapping potential for basic landscape-ecological data, b) assessment of susceptibility to interventions, c) evaluation of significance for nature conservation and d) production of vulnerability maps, as a combination of susceptibility and significance. In addition to information on soil, groundwater, ecotopes, flora and fauna, the database also incorporates information on physiographical features and entire landscapes. The resulting database is a geographic information system (GIS). This article describes the second phase of the project (1985–1989), covering the Randstad area, and focusses on the methods and the applications potential of the database.     

A review of models of landscape change

Models of landscape change may serve a variety of purposes, from exploring the interaction of natural processes to evaluating proposed management treatments. These models can be categorized as either whole landscape models, distributional landscape models, or spatial landscape models, depending on the amount of detail included in the models. Distributional models, while widely used, exclude spatial detail important for most landscape ecological research. Spatial models require substantial data, now more readily available, via remote sensing, and more easily manipulated, in geographical information systems. In spite of these technical advances, spatial modelling is poorly developed, largely because landscape change itself is poorly understood.To facilitate further development of landscape models I suggest (1) empirical multivariate studies of landscape change, (2) modelling of individual landscape processes, (3) explicit study of the effect of model scale on model behavior, and (4) scaling-up results of studies, on smaller land areas, that have landscape relevance.     

Scale of heterogeneity of forage production and winter foraging by elk and bison

The relationship between fine-scale spatial patterns of forage abundance and the feeding patterns of large ungulates is not well known. We compared these patterns for areas grazed in winter by elk and bison in a sagebrush-grassland landscape in northern Yellowstone National Park. At a fine scale, the spatial distribution of mapped feeding stations in 30 m × 30 m sites was found to be random where there were no large patches devoid of vegetation. In areas similar to the mapped sites, the underlying spatial distribution pattern of biomass was also determined to be random. At a broad scale, forage biomass differed among communities across the northern range but forage quality did not. These results suggest that ungulates are feeding randomly within forage patches (fine scale) but may select feeding sites based upon forage abundance at broader, landscape scales. Contrary to what has been suggested in other systems, ungulates were not overmatching at finer scales.