论研究与开发费用的会计处理

本文对企业研究与开发费用的现行会计处理方法,即全部费用化和部分资本化作了分析,并指出了这两种处理方法存在的缺点。提出了在知识经济时代,随着企业研究开发费用投入的不断增加,对研究开发费用的会计处理应采用全部资本化处理方法的观点。     

T_H1 AND T_H2 CELL ANTIGEN RECEPTORS IN EXPERIMENTAL LEISHMANIASIS

Ｔ_Ｈ１ＡＮＤＴ_Ｈ２ＣＥＬＬＡＮＴＩＧＥＮＲＥＣＥＰＴＯＲＳＩＮＥＸＰＥＲＩＭＥＮＴＡＬＬＥＩＳＨＭＡＮＩＡＳＩＳＳｔｅｖｅｎＬ．Ｒｅｉｎｅｒ，ＷａｎｇＺｈｉ＇ｅｎ；ＦａｒａｈＨａｔａｍ，ＰｈｉｌｌｉｐＳｃｏｔｔ，ＲｉｃｈａｒｄＭ．Ｌｏｃｋｓｌｅｙ（...     

LEISHMANIA PROMASTIGOTES EVADE INTERLEUKIN 12 INDUCTION BY MACROPHAGES AND STIMULATE A BROAD RANGE OF CYTOKINES FROM CD_（4）~（＋

ＬＥＩＳＨＭＡＮＩＡＰＲＯＭＡＳＴＩＧＯＴＥＳＥＶＡＤＥＩＮＴＥＲＬＥＵＫＩＮ１２ＩＮＤＵＣＴＩＯＮＢＹＭＡＣＲＯＰＨＡＧＥＳＡＮＤＳＴＩＭＵＬＡＴＥＡＢＲＯＡＤ　ＲＡＮＧＥＯＦＣＹＴＯＫＩＮＥＳＦＲＯＭ　ＣＤ_（４）~（＋）ＴＣＥＬＬＳＤＵＲＩＮＧＩ...     

SD大鼠肝脏及附属管道的应用解剖

通过对150只成年SD大鼠肝脏及其附属管道的解剖学研究，明确了大鼠肝脏的位置、分叶、形态、韧带、管道系统及与周围脏器的毗邻关系，同时测量了肝脏各叶径线、重量百分比及肝脏附属管道的长度和直径。结果表明：大鼠肝脏分为6叶，即左外叶、左内叶、中叶、右叶、尾状叶、乳头叶，各叶县有相对独立的Glisson系统和肝静脉回流系统；各肝叶形态、比例较为恒定。本文还对以大鼠作肝胆疾病医学研究模型，如肝叶切除、肝脏再生、肝移植等的应用解剖问题进行了讨论。     

柴油机曲轴有限元计算与台架试验数据对比分析

目前，国内柴油机行业普遍使用的曲轴弯曲疲劳强度试验台架，均采用音叉共振板结构。该试验台架对于大多数常规结构曲轴的连杆轴颈圆角疲劳强度的测定是比较准确的，但对于有些特殊结构曲轴的试验，却未能取得理想结果。以某曲轴台架试验、台架仿真模型及有限元计算模型数据为基础，分析对比了不同模型数据的差异及产生原因。     

Fuzzy-logic applied to yaw moment control for vehicle stability

In this paper, we propose a new yaw moment control based on fuzzy logic to improve vehicle handling and stability. The advantages of fuzzy methods are their simplicity and their good performance in controlling non-linear systems. The developed controller generates the suitable yaw moment which is obtained from the difference of the brake forces between the front wheels so that the vehicle follows the target values of the yaw rate and the sideslip angle. The simulation results show the effectiveness of the proposed control method when the vehicle is subjected to different cornering steering manoeuvres such as change line and J-turn under different driving conditions (dry road and snow-covered).     

New lead-acid battery management system based on generator regulation

A novel regulation system for a vehicle generator and lead-acid battery is proposed in this paper. By integrating the regulation method, the output voltage of the generator is determined and controlled by the algorithm to save electrical energy and protect the lead-acid battery. The regulation algorithm is implemented in Matlab/Simulink, and the logic function of the system is verified using the dSPACE/AutoBox workbench. The experimental results show that the new algorithm improves the performance of the fuel economy of the vehicle and the battery state-of-health compared to the traditional control method.