The analysis of company data useful for economic decisions,if not interpreted in an overall view of the company situation,can lead to wrong conclusions.This is the case when a company has to choose between several sal...The analysis of company data useful for economic decisions,if not interpreted in an overall view of the company situation,can lead to wrong conclusions.This is the case when a company has to choose between several sales options for one or more products in the presence of a limiting factor.The continuation of the investigation often denies the initial analysis.Not everything is as it appears,therefore,at the beginning of the deepening of the data useful for economic decisions.As it is well known,the choices of profitability concerning the planning of the sale of company products take place,at least in the majority of cases,through the determination of the contribution margin,i.e.the profitability margin connected to the individual goods/services sold by the companies(selling price net of variable costs).The contribution margin can be determined with four objectives:(1)Determination of the yield of the single product,net of variable costs only.In this case,the margin defines unitary,from net product yield to unitary contribution margin.(2)Determination of the return on total sales of an individual product,net of variable costs.In this hypothesis,reference is made to the first level(or gross)contribution margin.(3)Determination of the ability of the individual product to contribute to the coverage of fixed costs common to the company.This margin is determined net of special product variable and fixed costs.This aggregate is defined as a Level II(or semi-gross)margin.(4)Determination of the useful value in the planning choices in case of presence of scarce productive factors.In this case,it must identify the so-called unitary margin for low factor.Here we will only deal with the problem of the use of the contribution margin in the presence of rare factors.To complete the analysis,below are some very brief considerations regarding,respectively,the unitary,level I,and level II contribution margin in order to better understand where the problem of the most convenient choice of income is located in the event of the presence of rare production factors,especially in an environment characterized by a plurality of sales options.展开更多
The areas used to be covered by shifting sand dunes have been reclaimed rapidly in recent years. However, it is a challenge to reclaim high sand dunes because it is rather costly to level the high dunes to gentle arab...The areas used to be covered by shifting sand dunes have been reclaimed rapidly in recent years. However, it is a challenge to reclaim high sand dunes because it is rather costly to level the high dunes to gentle arable lands. In this study, a wind guide plate was used to change the characteristics of natural wind to level the sand dunes. The use of wind energy could significantly increase the efficiency of dune leveling and decrease the cost. Low wind velocity is a typical characteristic in Ulan Buh Desert of China where the average wind speed is much lower than the threshold velocity for sand movement. The experiment of this study was conducted to accelerate the wind velocity by a wind guide plate to level a sand dune. Results show that the threshold velocity for sand movement is 3.32 m/s at 10 cm above the sand surface in Ulan Buh Desert. A wind guide plate set at an angle less than 50° could significantly increase the wind velocity. The wind velocity could be accelerated up to the threshold velocity for sand movement behind a plate when the plate is at the angles of 20°, 25°, 35° and 40°. The most significant acceleration of wind velocity appears at 1.5 and 3.0 m behind the plate with an angle of 25°. An obvious wind velocity acceleration zone exists behind the wind guide plate when the angles are at 25°, 35°, 40° and 45°, with the most obvious zone under the angle of 45°. The results also show that the total amount of sand transferred over the experimental period increased by 6.1% under the effects of wind guide plates compared to the sand moved without wind guide plates. The results of the study will provide theoretical and practical supports for desert management in sand dune areas.展开更多
Owing to the interactions among the complex terrain, bottom materials, and the complicate hydrodynam-ics, typhoon waves show special characteristics as big waves appeared at the high water level （HWL） and small wave...Owing to the interactions among the complex terrain, bottom materials, and the complicate hydrodynam-ics, typhoon waves show special characteristics as big waves appeared at the high water level （HWL） and small waves emerged at low and middle water levels （LWL and MWL） in radial sand ridges （RSR）. It is as-sumed that the mud damping, sandy bed friction and wave breaking effects have a great influence on the typhoon wave propagation in this area. Under the low wave energy, a mud layer will form and transport into the shallow area, thus the mud damping effects dominate at the LWL and the MWL. And high Collins coef-ficient （c around 1） can be applied to computing the damping effects at the LWL and the MWL. But under the high wave energy, the bottom sediment will be stirred and suspended, and then the damping effects disappear at the HWL. Thus the varying Collins coefficient with the water level method （VCWL） is imple-mented into the SWAN to model the typhoon wave process in the Lanshayang Channel （LSYC） of the RSR, the observed wave data under “Winnie” （“9711”） typhoon was used as validation. The results show that the typhoon wave in the RSR area is able to be simulated by the VCWL method concisely, and a constant wave breaking coefficient （γ） equaling 0.78 is better for the RSR where wide tidal flats and gentle bed slopes exist.展开更多
文摘The analysis of company data useful for economic decisions,if not interpreted in an overall view of the company situation,can lead to wrong conclusions.This is the case when a company has to choose between several sales options for one or more products in the presence of a limiting factor.The continuation of the investigation often denies the initial analysis.Not everything is as it appears,therefore,at the beginning of the deepening of the data useful for economic decisions.As it is well known,the choices of profitability concerning the planning of the sale of company products take place,at least in the majority of cases,through the determination of the contribution margin,i.e.the profitability margin connected to the individual goods/services sold by the companies(selling price net of variable costs).The contribution margin can be determined with four objectives:(1)Determination of the yield of the single product,net of variable costs only.In this case,the margin defines unitary,from net product yield to unitary contribution margin.(2)Determination of the return on total sales of an individual product,net of variable costs.In this hypothesis,reference is made to the first level(or gross)contribution margin.(3)Determination of the ability of the individual product to contribute to the coverage of fixed costs common to the company.This margin is determined net of special product variable and fixed costs.This aggregate is defined as a Level II(or semi-gross)margin.(4)Determination of the useful value in the planning choices in case of presence of scarce productive factors.In this case,it must identify the so-called unitary margin for low factor.Here we will only deal with the problem of the use of the contribution margin in the presence of rare factors.To complete the analysis,below are some very brief considerations regarding,respectively,the unitary,level I,and level II contribution margin in order to better understand where the problem of the most convenient choice of income is located in the event of the presence of rare production factors,especially in an environment characterized by a plurality of sales options.
基金supported by the National Key Technology Research and Development Program of the Ministry of Science and Technology of China(2015BAC06B00) the Natural Science Foundation of the Inner Mongolia Autonomous Region of China (2014ZD03)
文摘The areas used to be covered by shifting sand dunes have been reclaimed rapidly in recent years. However, it is a challenge to reclaim high sand dunes because it is rather costly to level the high dunes to gentle arable lands. In this study, a wind guide plate was used to change the characteristics of natural wind to level the sand dunes. The use of wind energy could significantly increase the efficiency of dune leveling and decrease the cost. Low wind velocity is a typical characteristic in Ulan Buh Desert of China where the average wind speed is much lower than the threshold velocity for sand movement. The experiment of this study was conducted to accelerate the wind velocity by a wind guide plate to level a sand dune. Results show that the threshold velocity for sand movement is 3.32 m/s at 10 cm above the sand surface in Ulan Buh Desert. A wind guide plate set at an angle less than 50° could significantly increase the wind velocity. The wind velocity could be accelerated up to the threshold velocity for sand movement behind a plate when the plate is at the angles of 20°, 25°, 35° and 40°. The most significant acceleration of wind velocity appears at 1.5 and 3.0 m behind the plate with an angle of 25°. An obvious wind velocity acceleration zone exists behind the wind guide plate when the angles are at 25°, 35°, 40° and 45°, with the most obvious zone under the angle of 45°. The results also show that the total amount of sand transferred over the experimental period increased by 6.1% under the effects of wind guide plates compared to the sand moved without wind guide plates. The results of the study will provide theoretical and practical supports for desert management in sand dune areas.
基金The National High Technology Research and Development Program(863 Program)of China under contract No.2012AA112509the National Natural Science Fundation of China under contract No.41373112the Open Research Foundation from the State Key Laboratory of Hydrology-Water Resources and Hydraulic Engineering,Nanjing Hydraulic Research Institute under contract No.2012491311
文摘Owing to the interactions among the complex terrain, bottom materials, and the complicate hydrodynam-ics, typhoon waves show special characteristics as big waves appeared at the high water level （HWL） and small waves emerged at low and middle water levels （LWL and MWL） in radial sand ridges （RSR）. It is as-sumed that the mud damping, sandy bed friction and wave breaking effects have a great influence on the typhoon wave propagation in this area. Under the low wave energy, a mud layer will form and transport into the shallow area, thus the mud damping effects dominate at the LWL and the MWL. And high Collins coef-ficient （c around 1） can be applied to computing the damping effects at the LWL and the MWL. But under the high wave energy, the bottom sediment will be stirred and suspended, and then the damping effects disappear at the HWL. Thus the varying Collins coefficient with the water level method （VCWL） is imple-mented into the SWAN to model the typhoon wave process in the Lanshayang Channel （LSYC） of the RSR, the observed wave data under “Winnie” （“9711”） typhoon was used as validation. The results show that the typhoon wave in the RSR area is able to be simulated by the VCWL method concisely, and a constant wave breaking coefficient （γ） equaling 0.78 is better for the RSR where wide tidal flats and gentle bed slopes exist.
