矩阵的合同变换之令狐文艳创作

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层次分析数学建模案例之令狐文艳创作

层次分析数学建模案例之令狐文艳创作

令狐文艳基于层次分析法的护岸框架最优方案选择【摘要】长期以来,四面六边透水框架在河道整治等工程中,因其取材方便、自身稳定性、透水性、阻水性好、适合地形变化等特性优点而被广泛的应用。

但是,在抛投和使用过程中,存在被水流冲击而翻滚移位、结构强度的不足、难以合理互相钩连的问题,使框架群不能达到理想的堆砌效果。

本文主要探讨如何合理设计改进现有护岸框架,以最大程度减少框架群被水流冲击翻滚移位的情况,增加框架群在使用过程中互相钩连程度和结构强度,达到减速促淤效果。

针对问题,我们结合四面六边透水框架本身的优势特性,在原有框架的基础上进行改进设计,根据三角形稳定性的特性,通过应用机理分析,进行物理图形构造,设计出三种供选方案。

模型一:构建四面六边带触脚框架模型(图5.2),该模型在四面六边透水框架的基础上,运用触脚设计,较好的融合增强四面六边透水框架本身的优点特性,使框架达到不易翻滚,并与其他的框架自然地相互钩连。

模型二:构建六面九边带触脚框架模型(图5.6),该模型是对模型一的改进,综合模型一和原型模型的结构,不仅具备良好的亲水性、阻水性和稳定性,而且触脚比模型一更多,使框架更加稳定,不易翻滚、框架群之间也更容易钩连;同时,模型二施工简单,更容易构造,也更加节约经济造价成本。

模型三:构建双四面六边护岸框架模型(图 5.12),该模型设计内外双层四面六边透水框架体,旨在增加护岸框架结构强度和稳定性及阻水性。

运用内外双层结构设计,形成内外双层保障。

由三角形的稳定性可以得知该模型结构强度高、稳定性强。

模型四:应用层次分析法对如何科学、合理地进行选择护岸框架,进行系统的分析。

选取施工时架空率易接近4到6、结构强度、不易翻滚程度、框架群间易钩连程度、生产成本及易生产、施工简易度六个因素指标为准则层,选取原有护岸框架和本文设计的三个框架模型作为方案层,运用Matlab软件计算比较,最后得出结论为:模型二(六面九边带触脚框架模型)为最优护岸框架模型。

正规借款合同之令狐文艳创作

正规借款合同之令狐文艳创作

借款合同令狐文艳【提示】:本合同涉及合同各有关权利和义务的规定,请仔细审阅后签署。

甲方(出借人):乙方(借款人):根据《中华人民共和国合同法》、《中华人民共和国民法通则》等法律、法规的有关规定,甲、乙双方本着自愿、平等、诚信、互惠原则,经友好协商一致,订立本合同,以共同遵守。

第一条借款金额及用途乙方向甲方借款金额为人民币(大写)元;(小写)¥。

(大小写不一致时,以大写为准,下同)乙方的借款用途:。

(该借款须用于合法用途),未经甲方书面同意,乙方不得将借款挪作他用,甲方有权监督借款的使用。

第二条借款期限和形式乙方借款期限为个月,即年月日至年月日止。

甲方于借款起始日将本合同约定的借款一次性足额发放给乙方,乙方于借款到期日一次性全额偿还甲方本合同约定的借款本金。

实际借款日与上述记载借款日期不一致,以双方办理的借款借据上所记载的日期为准,实际还款日依次顺延,借款借据为本合同组成部分,与本合同具同等法律效力。

第三条借款利息及还款方式乙方应当按照月利率%每月向甲方支付借款利息。

乙方应按月付息,到期一次性偿还本金。

第四条提前还款1、乙方需提前还款的,必须得到甲方书面同意,应当提前七天以书面、电话或短信形式通知甲方。

2、乙方提前还款应满足下列条件:A、除按实际日数计息外,应额外支付甲方二十日的利息。

B、部分提前还款的,还款金额不少于借款本金的一半金额。

C、在提前还款时,在本合同项下不存在到期应付未付的任何款项,包括但不仅限于借款本金、利息、违约金和其他费用。

D、提前还款部分按第三条约定的利率和实际占用天数计收利息;乙方提前偿还全部借款本金的,应结清全部利息。

E、由于乙方提前还款而造成借款期限发生变化的,未偿还部分按原借款利率计息。

第五条借款展期乙方不能按期归还本合同项下借款,需要办理借款展期时,应在借款到期前五日向甲方提出书面申请,经甲方审查同意展期的,双方另行签订展期合同。

如甲方不同意展期,则乙方仍应按本合同约定偿还借款本息及相关费用。

矩阵的合同变换

矩阵的合同变换

矩阵的合同变换摘要:矩阵的合同变换是高等代数矩阵理论中,基本交换。

在《高等代数》里,我们仅讨论简单而直接的变换,而矩阵的合同变换与矩阵相似变换,二次型等有着诸多相同性质和联系。

关键词:矩阵秩合同对角化定义1:如果矩阵A可以经过一系列初等变换变成B,则积A与B等价,记为定义2:设A,B都是数域F上的n阶方阵,如果存在数域F上的n阶段可逆矩阵P使得,则称A和B相似定义3:设A,B都是数域F上的n阶矩阵,如果存在数域F上的一个n阶可逆矩阵P,使得那么就说,在数域F上B与A合同。

以上三个定义,都具有自反性、传逆性、对称性、性。

定理1:合同变换与相似变换都是等价变换证明:仅证合同变换,相似变换完全相似因为P可逆,所以P存在一系列初等矩阵的乘积,即。

此时边为一系列初等矩阵的乘积若则B由A经过一系列初等变换得到。

所以,从而知合同变换是等价变换.定理2:合同变换与相似变换,不改变矩阵的秩证明:由知,合同变换与相似变换都是等价变换,所以不改变秩定理3:相似矩阵有相同特征多项式证明:共又因为为对称矩阵所以注①合同不一定有相同特征多项式定理4:如果A与B都是n阶实对称矩阵,且有相同特征根,则A与B相似且合同论:设A,B为特征根均为,因为A与B实对称矩阵,所以则在n阶正矩阵,使得从而有由从而有从而又由于为正交矩阵所以且定时5:两合同矩阵,若即,若A为对称矩阵,则B为对称阵,而两相似矩阵则不一定有些性质证明:即,若对称阵,则所以B边为对称阵[注]:相似矩阵对此结论不具有一般性,它在什么情况下成立呢?引理6:对称矩阵相似于对角阵A的每一个特征根有秩,S为的重数。

证明:任给对称的n阶矩阵A一个特征根,以其重数以秩,则,线性无关的解向量个数为个,即5个又因属不同特征根的特征向量线性无关n阶对称阵A有n个线性无关的特征向量n阶对称阵可对角化从定理5,引理6中我们发现了合同在应用中的侧重点,如对二次型应用例求一非线性替换,把二次型二次型矩阵为对A相同列与行初等变换,对矩阵E,施行列初等变换可把二次型化为标准型解法(2)此时此时非线性退化替换为发现在注[1]:任意对称阵合同的对角阵及其变换阵不是唯一确定的特性1:在合同变换中具有变换和结果的多样性[注]:在对角阵上元素相等及其它元素元素边相等情况下又有哪些性质呢?例3.用可逆性变换化二次型解:对二次型矩阵为标准形,则[注]当P改变两行的位置交换后,发现定理2:在A为对角线上元素相等,其余元素也相等,则若有,则调整P的任意两行,对角阵形式不变.证明:设初等变换的对调变换矩阵为J,显然于是有而P与JP相比仅是行的排列顺序不同,因此任意调整P的行,所得对角阵相同.[注]以上为特殊条件下成立,如果在一般情况下呢?例4.求实对称矩阵求可逆阵P使得为对角阵我们得到定理7:设对称矩阵,B为对角矩阵,若要调换B对角线上任意两个元素的位置得到,则只要调控B中对左的两列,可得到P,使得,即P的列与B中元素的对应性。

矩阵的合同变换.doc

矩阵的合同变换.doc

矩阵的合同变换.doc
在线性代数中,矩阵的合同变换是一种特殊的变换,它主要是指对于一个矩阵A进行相似变换,通过左乘或右乘一个可逆矩阵,得到一个新的矩阵B,B= PAP^-1 或 B= P^-1 AP,其中P是可逆矩阵。

矩阵的合同变换也是线性代数中研究的重要内容之一,对于理解其它线性代数概念和理论,有着重要的启示和作用。

1. 矩阵合同的定义
根据矩阵的合同定义,可以得出矩阵合同的性质:
(1)合同变换是矩阵的等价关系,即同一矩阵和相似矩阵彼此合同。

(2)矩阵的合同不改变矩阵的秩、特征值和行列式。

(4)矩阵的合同等价于斯密特标准形的转换。

矩阵合同变换和线性变换密切相关,它们都能用矩阵来表达。

通过矩阵乘法,可以将线性变换转化为矩阵运算,从而得到新的矩阵表示。

相应地,矩阵的合同变换可以看作是对矩阵所表示的线性变换进行变换。

矩阵的合同变换在实际应用中也有着非常广泛的应用,比如在计算机视觉领域,对图像进行合同变换可以实现图像处理和增强等一系列操作。

另外,在信号处理、通信系统设计等方面也是一个重要的概念。

总之,矩阵合同变换是矩阵相似变换的一种特殊情况,具有很多重要的性质,并且在实际应用中也有着广泛的应用。

通过深入了解矩阵的合同,可以帮助我们更好地理解线性代数中的许多重要概念及其应用,提高我们的数学素养和解决实际问题的能力。

巧记正方体11种展开图的规律之令狐文艳创作

巧记正方体11种展开图的规律之令狐文艳创作

巧记正方体11种展开图的规律
令狐文艳
老师共同研究了几条规律,希望对大家的教学有所帮助:
正方体展开11种,找规律很好记。

中间4个一连串,两边各一随便放。

二三紧连错一个,三一相连一随便。

两两相连各错一。

三个两排一对齐。

先找同层隔一面,再找异层隔二面,
剩下两面必相对,两个起头按顺序。

正方体表面展开图(一四一型:6种)口诀:中间四个一连串,两边各一随便放
(二三一型:3种)口诀:二三紧连挪一个,三一相连一随便
(二二二型:1种)口诀:两两相连各挪一
(三三型1种)口诀:三个两排一对齐。

系统工程[完整版]汪应洛主编课后题答案之令狐文艳创作

系统工程[完整版]汪应洛主编课后题答案之令狐文艳创作

第四章令狐文艳7 解:(c):S=( S 1, S 2, S 3, S 4, S 5, S 6, S 7)R b= (S 2 ,S 3),( S 2 ,S 4), ( S 3 ,S 1), ( S 3 ,S 4), ( S 3 ,S 5) , ( S 3 ,S 6), (S 3,S 7) ,(S 4,S 1) , ( S 5 ,S 3) , ( S 7,S 4), (S 7,S 6)⎥⎥⎥⎥⎥⎥⎥⎥⎥⎦⎤⎢⎢⎢⎢⎢⎢⎢⎢⎢⎣⎡=0101000000000000001000000001111100100011000000000A ⎥⎥⎥⎥⎥⎥⎥⎥⎥⎦⎤⎢⎢⎢⎢⎢⎢⎢⎢⎢⎣⎡=1101001010000011111010001001111110111111110000001M =(A+I)2P 1P9解:⎥⎥⎥⎥⎥⎥⎥⎥⎥⎥⎥⎥⎦⎤⎢⎢⎢⎢⎢⎢⎢⎢⎢⎢⎢⎢⎣⎡=100000000110000000111100111110100000110111001110001000110000101110001010110000001M9、(2)解:规范方法:1、 区域划分因为B(S)={3,6}所以设B 中元素Bu=3、Bv=6R(3)={ 1,2,3,4}、R(6)={ 2,4,5,6,7,8}R(3)∩R(6)={ 1,2、3,4} ∩ {2,4,5,6,7,8} ≠φ,故区域不可分解 2级位划分将满足C =R 的元素2,8挑出作为第1级将满足C =R 的元素4挑出作为第2级 将满足C =R 的元素1,5挑出作为第3级 将满足C =R 的元素3,7挑出作为第4级 将满足C =R 的元素6挑出作为第5级 将M 按分级排列: 提取骨架矩阵如下:建立其递阶结构模型如下:911的23·K )A SD·K=SE-SP·KC SE=2A SP·K=SR·K/P·KA SR·K=SX+S·KC SX=60L P·K=P·J+ST*NP·JKN P=100R NP·KL=I*P·KC I=0.02其中:LENGTH为仿真终止时间、TIME为当前仿真时刻,均为仿真控制变量;S为个体服务网点数(个),NS为年新增个体服务网点数(个/年),SD为实际千人均服务网点与期望差(个/千人),SE为期望的千人均网点数,SP为千人均网点数(个/千人),SX为非个体服务网点数(个),SR为该城市实际拥有的服务网点数(个),P为城市人口数(千人),NP为年新增人口数(千人/年),I为人口的年自然增长率。

国家开放大学实用法律基础形考二答案之令狐文艳创作

国家开放大学实用法律基础形考二答案之令狐文艳创作

《实用法律基础》网上作业二令狐文艳一、判断正误题1、具有民事权利能力是自然人享有民事主体地位的标志。

(√)2、能够引起债产生的都是合法的法律事实。

(×)3、无民事行为能力人不能独立进行任何民事活动。

(×)4、在诉讼时效期间的最后6个月内,一方当事人提起诉讼的,诉讼时效中止。

(×)5、当事人对造成损害都没有过错的,可以根据实际情况,由当事人分担民事责任。

(√)6、人身权与权利主体的人身密不可分,所体现的是权利主体精神上的利益。

(√)7、物权是指直接支配一定的物并排斥他人干涉的权利。

在我国,物权就是所有权。

(×)8.企业破产案件由债务人所在地人民法院管辖。

( √ ) 9.人民法院对破产案件作出的裁定,除驳回破产申请的裁定外,一律不准上诉。

( √ )10.持票人取得票据如无对价或无相当对价,不能有优于其前手的权利( √ )11.票据侦务人可以以自己与出票人之间所有的基于人的关系的抗辩对抗持票人。

( × )12.股东全部缴纳出资后,以股东会决议的形式向公司登记机关提供各股东的出资证明。

( × )13.债权人认为债权人会议决议违反法律规定的,可以在债权人会议作出决议后十天内提请法院裁定。

( × )14.债权人认为债权人会议决议违反法律规定的,可以在债权人会议作出决议后十天内提请法院裁定。

( × )15.合伙人之间有关利润和亏损的分担比例对债权人具有约束力。

( × )16、法律、法规不属于著作权法保护的作品(√)。

17、公民为完成法人或其他组织工作任务所创作的作品是职务作品。

(√)18、任何情况下,侵犯他人知识产权都不至于承担刑事责任。

(×)19、我国对专利申请的受理和审查以及专利权的授予统一集中进行,而不是分散在各省市进行。

(×)20、中国公民、法人或者其他组织的作品,不论是否发表,均或依照著作权法享有著作权。

Topic D-3 Transaction Cycles之令狐文艳创作

Topic D-3 Transaction Cycles之令狐文艳创作

It is far better, and easier in the long run, if you can relate general principles to each audit area rather than learning long lists of tests. This is partly because long lists of test are almost impossible to remember clearly and accurately and partly because the examiner might give you a slightly unusual situation which will require the approach to be modified slightly.Control objectives for all systems:Only authorized transactions are promptly recorded at the correct amount in the appropriate accounts in the proper accountingperiod, that access to assets is only in accordance with proper authorization and that recorded assets are compared with existing assets. Detailed control activities are often similar across sales, purchases and other areas and include for example: ·Sequential numbering ·Batch and control totals ·Controlaccounts ·Authorization REVENU ECYCLE Con trol objectives(1)To ensure that all sales revenues are included in the accounting records (2)to ensure that sales revenues included in the records are accurately stated(3)to minimise losses through bad debts and/or returns Segregation of duties(1)Accepting customer orders (2)Despatch department (3)Invoicing (4)Receiving and recording cash Authorisation and approval controls-examples(1)Check orders against credit limits (2)Orders should be authorised in writing (3)Sales invoices should be authorised in writing (4)Writing off bad debts should be authorised in writing.Physical controls-examples(1)Record orders on pre-numbered documents(2)No goods to be despatched without a despatch note (3)Goods returned should be used to prepare credit notes.Arithmetical controls-examples(1)Check calculations on invoices (2)Send statements to customers regularly (3)Identify overdue debts using age analysis (4)Chase customers for overdue debts.Segregation controls-examples (1)Credit notes should be authorised by someone unconnected with despatch or sales ledger functions (2)Sales invoices andcredit notes should be checked (prices, calculations etc) by a person other than the one preparing the invoice (3)Sales ledger personnel should be independent of despatch and cash receipt anisation controls-examples(1)Sequence checks on pre-numbered documents(2)Reconciliation of control account.Items to test·Customers vetted before credit is given ·Orders vetted against credit limits ·Goods despatched only against approvedcustomer orders ·All despatches and returns should be invoiced and recorded correctly (sales orders linked to despatch notes, linked to sales invoices; returns checked for quality andlogged)·Invoices/credit notes accurately prepared form price lists, customer trading termsetc ·Invoices prepared form despatch notes only ·Credit notes, bad debts and adjustments backed by appropriate documentation andauthorisation ·Salestransactions posted completely and accurately to ledgeraccounts ·Reconciliation of control account ·Chasing of overdue balances ·Segregation of duties.Analytical review procedures·Fluctuations in sales levels ·Cut-offproblems Check disclosure (eg, segmental information).Note that one approach to designing tests of control is to list the documents involved in the system, and think of tests for each document. This is illustrated below for a salessystem.Test for evidence of approval. Test for evidence of a sequence check. Test for:(1)Evidence that a GRN is raised for all sales returns accepted.(2)Evidence of a sequence check. Test for: (1)Serial numbering. (2)Evidence of a sequence check. (3)Evidence of matching sales invoices to despatch notes andcustomer orders. (4)Correct accounting. Test for: (1)Evidence of approval and matching to GRN. (2)Correct accounting. Test for evidence of authorisation of adjustments to sales ledger Test for: (1)Evidence of review of reconciliation to sales ledger.(2)Evidence of authorisation of adjustments to sales ledger control account.The point made in the previous chapter applies here with equal force: though detailed, these descriptions of accounting systems and controls are of great examinationimportance.1.Introduction This chapter covers controls over payroll, and the assets of cash, inventory and non-current assets which must be safeguarded and used properly for companypurposes.2.Payroll·Control objectives ·To ensure that payments made represent value received for authorised work ·to ensure that payroll costs are completely and accurately recorded in the financial statements Segregation controls –examples ·Wages/sala riesdepartment should be separate from receipts or paymentsfunctions. ·Duties of wages staff should be rotated during theyear. ·The employee making up the pay packets should be different from the employee preparing the payroll. ·Periodic surprise attendance at payouts.Physical controls –examples ·Supervision of clock cards and timingdevices ·Control over unclaimed wages Authorisation and approval controls – examples ·Writtenauthorisation to employ or dismiss any employee, or to change rates of pay ·Authorisation ofovertime ·An independent official should check the payroll and signit ·Employees should sign for their wages ·Wages cheque should carry twosignatures.Arithmetical and accounting controls –examples ·A sample of calculations should bechecked ·Control accounts should be maintained Personnel controls - example ·A wagessupervisor should be appointed Management controls -example ·Overall checks to highlight major discrepancies (eg, check against budget)Items totest ·time re cords properly maintained andauthorised ·starters, leavers and changes in rates properly authorised by a department independent of the payroll department ·overtime, bonuses and commissions properly authorised andchecked ·deductions properly calculated andrecorded ·changes to tax rates, allowances properly authorised and correctly implemented ·correct amounts paid to tax authorities and other externalorganisations ·appropriate amounts recovered from external organisations ·total payroll authorised ·adequate security over cash transmissions ·payroll totals correctly posted to ledger accounts ·segregation of duties.3.Cash system·To ensure that all cash receipts are properly collected, recorded andbanked ·to ensure that payments made to suppliers are in respect of authorised invoicesonly ·to ensure that amounts charged to the band statement are authorised ·to ensure that receipts and payments are recorded accurately and completely in the accounting records. Controls over cash receipts post. Controls over cash collected by the sales force. Controls over cash sales. Controls over banking. Controls over cheque payments. Band reconciliations. Controls overpetty cash. Items to test·proper controls over receipts in the form of till receipts, other cash takings, cheques and creditcards ·prompt banding of notes, coins, cheques and credit card vouchers ·reconciliation of cash receipts(eg, to tillrolls)·Proper controls over opening of mail, including log of cheques received ·Reconciliati on of log to bankingrecords ·Agreement of receipts to remittance advices ·All receipts properly recorded and posted tocorrect ledgeraccounts ·Reconciliation of receivables controlaccount ·Secure storage of unused cheques, etc·all cheques accurately prepared on the basis of approved documentation authorised limits for chequesignatories ·Bank transfers properly authorised against supportingdocumentation ·direct debits and standing orders properly authorised and monitored ·All payments properly recorded andposted to correct ledgeraccounts ·reconciliation of payables controlaccount ·Segregation ofduties ·Regular bank reconciliations.4.Other systemsInventories Control objectives·to ensure that inventory consumption and inventory transfers are correctly and completely recorded ·to ensure that inventory figures in the income statement and balance sheet are correctly stated ·To ensure that physical amounts of inventory heldreconcile to book quantities ·To minimise loss and wastage of inventory.Items to test·Inventory requisitions are based on authorised reorderlevels ·sequentially numbered goods received notes ·goods in are properly inspected ·Goods rejected are properly recorded and credit notes chased ·All movements of inventory properly recorded ·Inventory records reconciled to physicalquantities ·Issues to work in progress properly and consistentlyvalued ·All inventory issues correctly authorised ·Adequate security in holding inventories areas ·Segregation ofduties.Non-current assets Control objectives·to ensure that non-current assets are correctly recorded, adequately secured and properly maintained ·To ensure that acquisitions and disposals of non-current assets are properly authorised ·To ensure that acquisitions and disposals of non-current assets are for the most favourable price possible.Items totest·all acquisitions properly authorised ·all acquisitions accuratelyrecorded ·depreciation calculations should be properly authorised, consistent and appropriate ·all assets safeguarded ·all assets logged in register ·regular reconciliation of physical assets to register ·all title deeds securely stored ·all disposals properlyauthorised ·disposals at arm’s length to ensure best price ·all disposals properlyrecorded ·segregation of duties.Investments Control objectives·to ensure secure title to the investment ·to ensure that all income accruing is received.Items to test·defined authorisation system for acquisitions and disposals ·all acquisitions and disposals correctly recorded ·all investment income monitored and chased ·control accounts maintained and regularly reconciled ·segregation of duties.History Exam Question Analysis(Q1/J2006)1 (a)Statethe control objectives for the ordering, despatch and invoicing of goods. (5 marks)(b)Atlantis Standard Goods (ASG) Ltd has a year end of 30 June 2006. ASG is a retailer of kitchen appliances such as washing machines, fridges and microwaves.All sales are made via the company’s Internet site with dispatch and delivery of goods to the customer’s house made using ASG’s vehicles. Appliances are purchased from many different manufacturers. The process of making a sale is as follows: (1)Potential customers visit ASG’s website and select the kitchen appliance that they require. The website ordering system accesses the stock specification file to obtain details of products ASG sells.(2)When the customer chooses an appliance, order information including price, item and quantity required are stored in the orders pending file. (3)Online authorisation of credit card details is obtained from the customer’s credit card company automatically by ASG’s computer systems.(4)Following authorisation, the sales amount is transferred to the computerised sales day book. At the end of each day the total from this ledger is transferred to the nominal ledger. (5)Reimbursement of the sales amount is obtained from each credit card company monthly, less the appropriate commission charged by the credit card company. (6)Following authorisation of the credit card, order details are transferred to a goods awaiting despatch file and allocated a unique order reference code. Order detailsare automatically transferred to the dispatch department’s computer system. (7)In the despatch department, goods are obtained from the physical stock, placed on ASG vehicles and the computerised stock system updated. Order information is downloaded on a hand held computer with a writable screen. (8)On delivery, the customer signs for the goods on the hand held computer. On return to ASG’s warehouse, images of the customer signature are uploaded to the orders file which is then flagged as ‘order complete’.This year’s audit planning documentation states that a substantive approach will be taken on the audit.Required:Tabulate the audit tests you should carry out on the sales and despatch system, explaining the reason for each test. (15 marks)(20 marks)[答疑编号10403101:针对该题提问]1 (a)Control objectives Ordering of goods – Goods are only supplied to authorised customers –Orders are recorded correctly regarding price, quantity, item and customer details Despatch andinvoicing of goods – Orders are despatched to the correct customer – All despatches are correctly recorded – Despatches only relate to goods ordered and paid for by customers – Invoices raised relate to goods supplied by the company(b)Audit tests on sales and despatch systemNote to candidates: The focus of the answer should be on substantive tests. Compliance tests are allowable where they relate to the system described.(Q3/D2001)3 (a)Errors and misappropriations Errors and misappropriations that may occur if purchases and capital expenditure are not properly controlled include:(i)Purchases for goods and capital items the company cannot use resulting in wasted resources and operational difficulties. (ii)Not obtaining the best prices available. (iii)Purchases for goods and capital items for the personal use of staff (i.e., misappropriation). (iv)Incorrect recording and classification of purchases and capital items. (v)Non-payment for, or overpayment in respect of, purchases and capital items.(vi)Payment for purchases and capital items not received due to suppliers issuing fictitious invoices.(vii)Purchase of goods and capital items from suppliers with whom internal staff collude to pay inflated prices (segregation ofduties is necessary to prevent this).(b)Report to management (i)Weakness and consequences: The overall structure of the system is complex, resulting in wasted management time in classifying purchases and capital items.Recommendation: That the systems should be simplified to avoid management time being spent onwhat are essentially clerical duties. The budget setting process should be more realistic to avoid the need to classify capital items as purchases. (ii)Weakness and consequences: There is an out of date ordering system and an informal method of inputting changes. This results in wasted time in correcting orders produced automatically. Recommendation: That the system be updated . the time spent making adjustments is almost certainly greater than the time it would take to update the system. (iii)Weakness and consequences: Buyers. consortium system and changes to orders: changes to orders are made by the production controller.s junior managers and the buyers. consortium system can only be used by them. This represents a lack of segregation of duties; those with access to the assets (those involved in production)should not also be able to execute the transaction (which should be done by the buying department). Whilst collusion with the buyers. Consortium seems unlikely, it is possible that goods the company does not need at all could be purchased. Recommendation: That the buying department take over the responsibility for dealing with the buyers. consortiumand that staff operating the system are properly trained in its use. (iv)Weakness and consequences: The buyers. consortium system is taking up a large amount of system space and may be causing problems with other systems. Recommendation: That additional space be made to accommodate the system and that the software is investigated by systems engineers to establish the optimum technical solution.(v)Weakness and consequences: Only part of the buying takes place using the consortium which may be inefficient.Recommendation: That a review of the effectiveness of the use of the consortium be undertaken to establish whether to move more purchasing to the system.(vi)Weakness and consequences: The systems for budgeting and authorising capital expenditure and purchases are structurally weak as staff appear to find it necessary to circumvent the rules in order to do their jobs; the systems are also operating inefficiently as unauthorised capital expenditure is regularly incurred. It appears on the face of it that the structural problems are giving rise to the operational difficulties, although the operational difficultiesmay be independent of the structural weaknesses. Recommendation: That the structure and operation of both of the systems be reviewed in detail in the light of the operation of the business as a whole.Note: Answers might also be presented in a columnar format.[答疑编号10403102:针对该题提问]3 (a)Internal control systems are designed, amongst other things, to prevent error and misappropriation.Required:Describe the errors and misappropriations that may occur if purchases and capital expenditure are not properly controlled. (5 marks)(b)Cosmo is a high-quality, private motor manufacturing company. It has recently joined a consortium for the purchase of parts. Cosmo.s purchases and capital expenditure systems are not integrated.Purchases and capital expenditure There are complex internal rules relating to what constitutes a purchase, and what constitutes capital expenditure and the budgets for both are tightly controlled. Problems associated with the internal rules result in a significant number of manual adjustments to the management accounts which take up an excessive amount of management time. The systemfor authorising capital expenditure is not well controlled which results in some capital items being acquired without proper consideration, at the monthly meetings of the capital expenditure committee. Purchase orders Purchase orders are generated automatically by the computerised inventory system when inventory levels fall below a given level in the context of scheduled production. This system does not work well because the system uses outdated purchasing and production patterns and many manual adjustments are required. The orders are reviewed by the production controller and her junior managers and changes are made informally by junior clerical staff in the production controller.s department. Some of the purchases are input into the buying consortium system which shows the optimum supplier for any combination of cost, delivery time and specification. This system has only been in operation for a few months. The system takes up a substantial amount of disk space on the company.s computers and is suspected of causing problems in other systems. It is difficult to use and so far, only two of the production controller.s junior managers are able to use it. As aresult, the parts ordered through the system are sometimes of the incorrect specification or are delivered late. The remaining purchases are ordered directly from manufacturers, as before, through a reasonably well-controlled buying department.Required:Set out, in a form suitable for inclusion in a report to management, the weaknesses, potential consequences and your recommendations relating to the purchases and capital expenditure systems of Cosmo.(15 marks)(20 marks)。

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矩阵的合同变换令狐文艳摘要:矩阵的合同变换是高等代数矩阵理论中,基本交换。

在《高等代数》里,我们仅讨论简单而直接的变换,而矩阵的合同变换与矩阵相似变换,二次型等有着诸多相同性质和联系。

关键词:矩阵 秩 合同 对角化定义1:如果矩阵A 可以经过一系列初等变换变成B ,则积A 与B 等价,记为A B ≅定义2:设A ,B 都是数域F 上的n 阶方阵,如果存在数域F 上的n 阶段可逆矩阵P 使得1B P Ap -=,则称A 和B 相似A B定义3:设A ,B 都是数域F 上的n 阶矩阵,如果存在数域F 上的一个n 阶可逆矩阵P ,使得T P AP B =那么就说,在数域F 上B 与A 合同。

以上三个定义,都具有自反性、传逆性、对称性、 性。

定理1:合同变换与相似变换都是等价变换 证明:仅证合同变换,相似变换完全相似因为P 可逆,所以P 存在一系列初等矩阵的乘积,即12m P Q Q Q =。

此时711T T T m n P Q Q Q -=边为一系列初等矩阵的乘积若111T T T T mn m B P AP Q Q Q AQ Q -== 则B 由A 经过一系列初等变换得到。

所以A B ≅,从而知合同变换是等价变换。

定理2:合同变换与相似变换,不改变矩阵的秩证明:由 知,合同变换与相似变换都是等价变换,所以不改变秩定理3:相似矩阵有相同特征多项式 证明:共1AB B P AP -=又因为I λ为对称矩阵所以11det ||||||I P AP P I A P λλ---=- 注①合同不一定有相同特征多项式定理4:如果A 与B 都是n 阶实对称矩阵,且有相同特征根,则A 与B 相似且合同论:设A ,B 为特征根均为12,n λλλ,因为A 与B 实对称矩阵,所以则在n 阶正 矩阵,,Q P 使得从而有11Q AQ P BP --= 由11Q Q EPP E --==从而有1111PQ QP PEP PP E ----=== 从而111()PQ QP ---=又由于1111()()()QP QP T QP P TQT ----=1QP -∴为正交矩阵所以A B 且A B ≅定时5:两合同矩阵,若即PTAP B =,若A 为对称矩阵,则B 为对称阵,而两相似矩阵则不一定有些性质证明:A B ≅即T P AP B =,若对称阵,则T A A = 所以B 边为对称阵[注]:相似矩阵对此结论不具有一般性,它在什么情况下成立呢?引理6:对称矩阵相似于对角阵⇔A 的每一个特征根λ有秩||I A n s λ-=-,S 为λ的重数.证明:任给对称的n 阶矩阵A 一个特征根λ,以其重数以秩||I A r λ-=,则||r n s n r s I A λ=-⇔-=⇔-12000n x x x ⎡⎤⎡⎤⎢⎥⎢⎥⎢⎥⎢⎥=⎢⎥⎢⎥⎢⎥⎢⎥⎣⎦⎣⎦,线性无关的解向量个数为n r -个,即5个又因属不同特征根的特征向量线性无关⇔n阶对称阵A 有n 个线性无关的特征向量 ⇔n阶对称阵可对角化从定理5,引理6中我们发现了合同在应用中的侧重点, 如对二次型应用例 求一非线性替换,把二次型 二次型`23(,,)f x x x 矩阵为对A 相同列与行初等变换,对矩阵E ,施行列初等变换 可把二次型化为标准型 解法(2)此时2221231231(,,)262f x x x z z z =-+此时非线性退化替换为发现在注[1]:任意对称阵合同的对角阵及其变换阵不是唯一确定的特性1:在合同变换中具有变换和结果的多样性[注]:在对角阵上元素相等及其它元素元素边相等情况下又有哪些性质呢?例3.用可逆性变换化二次型 解:222112132233:666666f x x x x x x x x x --+-+ 对二次型矩阵为10060060001099963300000022236399000336012211001111210101022101001010201001001A E ⎡⎤⎡⎤⎡⎤⎢⎥⎢⎥⎢⎥⎢⎥--⎡⎤⎢⎥⎢⎥-⎢⎥⎢⎥⎢⎥⎢⎥--⎢⎥⎢⎥⎢⎥⎢⎥⎥⎢⎥---⎢⎥⎢⎥=→→→⎥⎢⎥⎢⎥⎢⎥⎥⎢⎥⎢⎥⎢⎥⎢⎥⎢⎥⎢⎥⎢⎥⎢⎥⎢⎥⎢⎥⎢⎥⎢⎢⎥⎣⎦⎢⎥⎢⎥⎢⎢⎥⎢⎥⎢⎣⎦⎣⎦⎣⎦E B ⎡⎤=⎢⎥⎣⎦⎥⎥⎥标准形2212f y y =+,则11223310101x y x y x y ⎤⎥⎥⎡⎤⎡⎤⎢⎥⎢⎥⎢⎥=⎢⎥⎢⎥⎢⎥⎢⎥⎢⎥⎢⎥⎣⎦⎣⎦⎢⎥⎢⎥⎣⎦ [注]当P 改变两行的位置交换后,发现定理2:在A 为对角线上元素相等,其余元素也相等,则若有T P AP B =,则调整P 的任意两行,对角阵形式不变。

证明:设初等变换的对调变换矩阵为J ,显然T T T J J E J AJ JAJ A ===于是有()()()()()()t T T T T T T T B P AP P EAEP P J J A J J P JP JA JP JP A JP =====而P 与JP 相比仅是行的排列顺序不同, 因此任意调整P 的行,所得对角阵相同。

[注]以上为特殊条件下成立,如果在一般情况下呢? 例4.求实对称矩阵220212020A -⎡⎤⎢⎥=--⎢⎥⎢⎥-⎣⎦求可逆阵P 使得T P AP为对角阵121121100P -⎡⎤⎢⎥=-⎢⎥⎢⎥⎣⎦我们得到11T P AP B = 定理7:设,T P AP B A = 对称矩阵,B 为对角矩阵,若要调换B 对角线上任意两个元素的位置得到1B ,则只要调控B 中对左的两列,可得到P ,使得11T P AP B =,即P 的列与B 中元素的对应性。

证明:初等调换矩阵为J ,显然T J J =P ∴与1P 相比,只是列的排列顺序发生了改变 P ∴的列与B 的对角线上元素具有对应性自己写例定理8:如果对角线上的元素分别扩大22212,,n C C C -得2B ,则不要将P 中对应的对应角线元素扩大11C ,即可得到2P 使得222T P AP B =证明:设初等变换的倍乘变换矩阵为2J (2J 对角线上第J个元素1C )形1221C J C ⎡⎤⎢⎥=⎢⎥⎢⎥⎣⎦,则有22222()T T B J BJ J J == 2B ∴中第J 个元素为B 的21C 倍而22P PJ =,且其2P 中对角线J个元素是P 中对角线元素CJ 倍。

例:已知对称矩阵1211211311311310A -⎡⎤⎢⎥-⎢⎥=⎢⎥⎢⎥--⎣⎦求可逆矩阵P ,使T P AP且对角形式解10111001031103111131012211101120A --⎡⎤⎡⎤⎢⎥⎢⎥------⎢⎥⎢⎥→→⎢⎥⎢⎥--⎢⎥⎢⎥----⎣⎦⎣⎦对单位阵E 进行相应列初等变换得11223101030011001E P ⎡⎤--⎢⎥⎢⎥⎢⎥-→=⎢⎥⎢⎥-⎢⎥⎢⎥⎣⎦则有1313733T P AP ⎡⎤⎢⎥-⎢⎥==⎢⎥⎢⎥⎢⎥-⎢⎥⎣⎦则此时有111223100300100P ⎡⎤--⎢⎥⎢⎥⎢⎥-⎢⎥⎢⎥=⎢⎥-⎢⎥⎢⎢-⎢⎣得111T P AP B = 综上所述合同变换不仅与相似变换有着某千丝万缕的联系,而且其本身也有着变换矩阵多样多样,和结果的不确性,在对其特 性与性质的联系中带来许多解题更多思路与方法。

主要参考文献[1]北大数学系,高等代数第二版[2]上海交大线性代数编写。

线性代数(第三版)[M] [3]张禾瑞 高等代数[M][4]付立志《对称矩阵对角化相似变换模型》 [5]王晓玲《矩阵三种关系问联系》[6] Brickell EF A Few Results in message Autheutication congress Numerantium 1984 43 141-154矩阵的合同变换及性质定义:设A ,B 是数域F 上两个阶矩阵,如果存在一个阶可逆矩阵P 使得T B P AP =成立,那么 B 与A 合同特性:合同变换具有模型化,程序化的简便性。

引理1:在矩阵中,任意对角矩阵与合同J 对角阵 证明:①数学归纳法 当1n =时,定理显然成立设1n >时,定理对1n -阶对称阵成立,A 上阶对称囝 若0A =则A 本身已为对角阵 不妨设0A ≠(1)讨论A 的对角线上元素不全为0的情况,这都可通过三行或列初等变换,使得这里1A 是1n -阶对称阵,由归纳假设,存在则有1n -阶可逆阵1a ,使211100T c Q A Q cn ⎡⎤=⎢⎥⎣⎦现取1211000,0s Q P E EE Q Q ⎡⎤⎢⎥⎢⎥==⎢⎥⎢⎥⎣⎦则111121122111000000T T TT T S S T n a a P AP Q E E E AE E E Q c Q A Q c ⎡⎤⎡⎤⎢⎥⎢⎥⎢⎥===⎢⎥⎢⎥⎢⎥⎢⎥⎣⎦⎢⎥⎣⎦(2)若0,1,2,,ii a i n ==,由0A =,可通过对应的行列初等变换,使问题归结到i 的情怀合同矩阵变换的应用,主要应用于二次型上,而二次型主要对积矩阵,而二次型12(,,)T n f x x x x AX=化简,一般都归结为对称实矩阵A 的合同变换在特性1:合同变换具有模型化,程序化的简便性定理1:若在对称矩阵A 的下六并上一个单位矩阵,作列变换,则对的行与列分别六色以一系列的对称,初等变换使其式为对角阵时, 单位阵成为A 的合同变换矩阵。

特性2:合同变换具有变换和结果的多样性,采取不同的合同变换,不仅可以得到不同的对角矩阵而且还可以得到相同的对角陈例:已知实对称矩阵0100100000210012A ⎡⎤⎢⎥⎢⎥=⎢⎥⎢⎥⎣⎦求可逆矩阵P ,使()()T AP AP 为对角矩阵解由于t A A =且2()()T T AP AP P A P =,可见为使()()T AP AP 为对角矩阵,实质上是使0000010000540045A ⎡⎤⎢⎥⎢⎥=⎢⎥⎢⎥⎣⎦合同于对角矩阵 故可逆矩阵21000100001000100400500015900000015T P P A P ⎡⎤⎡⎤⎢⎥⎢⎥⎢⎥⎢⎥==⎢⎥⎢⎥-⎢⎥⎢⎥⎢⎥⎢⎥⎢⎥⎢⎥⎣⎦⎣⎦(2)10000100000P ⎡⎤⎢⎥⎢⎥⎢⎥=⎢⎥⎢⎥⎢⎢⎣当 定理3:设,T P AP B A =为对称矩阵,B 为对角矩阵,若要调换B 的对角线上任意两个元素的位置得到1B ,则只要调换P 中对应两列,可得到1P ,使得7111P AP B =,即P 的列与的列与B 具有对应性。

说明:没妆等变换的对调多换矩阵为J ,显然1T J J =,P ∴与11P PJ =相比, 列的排列顺序不同,因此,P的列与B 的对角线上元素具有对应性。

特性3:合同变换具有变换矩阵列但是与对角线元素的对应性。

定理4:若要将B 的对角线上第j 个元素扩大2C 得到2B ,则只要得P 中对应第j 列扩大c 倍,即得到2P ,使得222T P AP B =证明:设初等变换的倍乘变换矩阵为2J (2J 的对角线上第j 个元素为c ,其余为1)显然122J J =2B ∴中的第j 个元素B 的我们发现j 合同变换在对角化中有简易行,凸现其方法(变换矩阵)和结果(对角阵)的二、合同变换的本质在n 阶实对称阵A 和B 的正负惯性指标都一样,则(,)a S A B 有表示为A 到B 的合同变换矩车构成的集合。

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