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This paper explores shareholder approach, material approach and investment approach to cash flow, and it is concluded as follows: Net present value calculated is equal for shareholder approach and material approach, but for fixed assets investment projects, shareholder approach is far more concise and workable than material approach and provides direct cash flow information with clear and useful economic significance. Investment approach analyzes forecast cash flow for investment projects from a different angle, not only offering additional managerial accounting information, but also testing the properness of and providing theoretical support for shareholder approach and material approach.

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Besides, I also find that firms report negative earnings for fiscal year, which have less current and future earnings response coefficient than report positive earnings, and firms report negative cash flows from operating for fiscal year, which have less current cash flow response coefficient than report positive cash flows. Indicating that firms report negative earnings or cash flow, because losses are more transitory and which stock prices less information but which future cash flow response coefficient more than report positive cash flows. Inference of this study because cash flow have substance effect, so when firms have negative cash flows investor more care about it, which have more cash flow response coefficient, and further find while distinguishing the degree of sophisiticated investor, investor the sophisiticated degree proportion is higher. Because they know information of the earnings, firms have more degree of shareholder sophistication for fiscal year, which have more current and future earnings response coefficient than which have less.

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The flow discharge at that point can be used as the estimated value of the bankfull discharge.

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The major achievement of this paper is: Based on characteristics of the traffic data distribution, execute pattern recognition operations on traffic condition on two dimensions by clustering, then use BP neural network to describe and forecast traffic flow aiming at each pattern. Making use of classic flow-occupancy inverse "V" model, implement polynomial fitting using least-squares algorithm and statistics method on flow curves to detect outliers which are proved to be not accord with practice through the actual implement, then use the moving average model to recorrect the outliers and absent. Make correlation analysis on muti-direction flow queues of the intersection and ones of upriver intersections, choose flow queue with high correlation as assistant one to improve the error tolerance of the prediction system, at the same time we can use the method to give an estimation of flow in intersection with out sensors. We design and implement an SOA(Service-Oriented Architecture)-based UTDD(urban traffic data mining development) with high expansibility and performance, which implement unified management and call of the data-mining application though defining a XML-based description of data-mining process and a common interface to call data-mining process, finally we build traffic flow prediction application model on UTDD.

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This thesis deals with oil-water flow rate measurement using a venturi and develops a differential pressure-based two-phase flow rate measurement model, which does a terrific job with the use of a water fraction device. Meanwhile, Coriolis flow rate meter is also studied in the oil-water two-phase flow measurement and a SVM-based single-phase flow rate prediction method is proposed, realizing the prediction of single-phase flow rates. To overcome the disadvantages of both venturi and Coriolis flow meters, a double parameter measurement method is put forward, which combines the two meters and solves the problem of oil-water flow rate measurement. Last but not least, on the basis of the study of two-phase flow, a device for the separation of gas and liquid is designed and realizes the flow rate measurement of three-phase flow as oil, gas and water.

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