房地产“代建”的会计核算及税收管理初探

房地产行业逐步朝轻资产转型,代建也成为行业发展的不二选择,为此,本文基于对房地产“代建”的分析,总结会计核算、税收管理中出现的问题,并结合现行税法、税制对“代建”模式下会计核算及税收管理策略进行探究,进一步优化财务“代建”模式下财务工作,提高“代建”财务工作处理效率与质量。在政府出台限购政策、以划拨方式供应保障性住房用地等政策后,房价得到控制,房地产行业也宣布进入“白银时代”,为实现稳定、长足发展,各大企业纷纷实现轻资产转型,通过代建获取项目,完成房地产的定向开发,为此,在新的发展模式以及新的财税政策下,分析会计核算以及税收管理策略具有重要实践意义。

高速公路“代建+监理” 一体化管理实践

“代建+监理”一体化管理模式,是交通公路管理体制改革后被广泛推行的一种工程管理模式,也是迈向全过程工程咨询的一种过渡形式。以海南省万宁至洋浦高速公路项目建设为例,介绍了“代建+监理”一体化管理模式在高速公路建设使中的实施要领,分享了“代建+监理”一体化管理的实践经验。

Structural Carpentry in Qing Dynasty-A Framework for the Hierarchically Modularized Chinese Timber Structural Design

This article, by using mathematical expressions, offers a scientific framework for understanding how the grading system of Qing′s structural carpentry determines the design and construction in the grand style timber architecture.The Qing′s grand style timber structure, which is ready for prefabrication and assembly, is extremely hierarchical oriented and significantly standardized. The general procedure in designing a grand style timber structure is to start with the grade that defines the basic module (dou kou); next comes with the number of bracket set (cuan), the number of longitudinal bays and the number of purlins which affect its plan and cross section; thirdly choose a roof type that determines its longitudinal section and the facade as well. A series of formulae are conducted to help depict the layout, cross sectional roof curvature and special longitudinal treatments in 4 sloped and 9 spined roofs respectively.

Accelerating SAGE algorithm in PET image reconstruction by rescaled block-iterative method

A new method to accelerate the convergent rate of the space-alternatinggeneralized expectation-maximization (SAGE) algorithm is proposed. The new rescaled block-iterativeSAGE (RBI-SAGE) algorithm combines the RBI algorithm with the SAGE algorithm for PET imagereconstruction. In the new approach, the projection data is partitioned into disjoint blocks; eachiteration step involves only one of these blocks. SAGE updates the parameters sequentially in eachblock. In experiments, the RBI-SAGE algorithm and classical SAGE algorithm are compared in theapplication on positron emission tomography (PET) image reconstruction. Simulation results show thatRBI-SAGE has better performance than SAGE in both convergence and image quality.

Combustion Properties of Textiles Applied in Tibet Ancient Buildings and Their Clean Flame Retarding Designs

In the Tibet ancient buildings, there are large amounts of combustible decorative textiles that pose great potential fire hazards. Some typical textile samples were collected from the Potala Palace. Their combustion properties were analyzed by UL 94 Vertical Burning test and Limiting Oxygen Index test. The effects of plateau climate on combustion properties, an important fact required to be considered in the flame retarding design for combustible textiles, were preliminarily compared via test data in the plain and those in the plateau. Based on the foregoing analyses, some thoughts were presented on the clean and feasible flame retarding means for the decorative textiles due to their special applications in Tibet, in ancient buildings and in plateau climate. The fire resistance, weather resistance, UV resistance, endurance, ornamentation and religious performances for these textiles must be taken into considerations comprehensively in the designs.

Reconstructing non-ideal-bordered field by simple self-correlative algebraic reconstruction technique

A new algorithm for iterative reconstruction is suggested.It is named simple self-correlative algebraic reconstruction technique (SSART).With numerical simulation experiments,SSART was applied in reconstructing a non-ideal-bordered field in order to test its reconstructive effect.For contrast,three current representative algebraic reconstruction(ARTs) including basic ART,simultaneous ART (SART) and modified SART (MSART) were simulated simultaneously.The calculated results and reconstructive accuracy are discussed with three kinds of error indexes,namely mean-square error (MSE),absolute value error (AVE) and peak error (PE).As the results,the indexes of reconstructive accuracy are much improved by the proposed SSART.The MSE and PE have been decreased by 63.6% on the order of magnitude 10-4 and 88.9% on the order of magnitude 0-2,respectively,compared to that of ART.It is concluded that SSART is one of the most super iterative reconstructing techniques.

Accessibility for High Asia:Comparative Perspective on Northern Pakistan's Traffic Infrastructure and Linkages with Its Neighbours in the Hindukush- Karakoram-Himalaya

Starting with a discussion of development concepts which were applied in practice and which followed the developmentalist paradigm the expansion of traffic infrastructure in colonial and post-colonial periods is presented for the High Asian mountain rim. Selective railways and roads are the major feature of this development, which aimed first on serving the convenience of hill station visitors and followed strategic considerations later on. This bias between regional planning and implementation remains a characteristic feature. At the same time traffic infrastructure without asphalt roads is important for the mountain areas, thus breaking up the strong correlation between development and asphalt roads.

Modeling of Malicious Code Propagations in Internet of Things

Nowadays, the main communication object of Internet is human-human. But it is foreseeable that in the near future any object will have a unique identification and can be addressed and con- nected. The Internet will expand to the Internet of Things. IPv6 is the cornerstone of the Internet of Things. In this paper, we investigate a fast active worm, referred to as topological worm, which can propagate twice to more than three times faster tl^an a traditional scan-based worm. Topological worm spreads over AS-level network topology, making traditional epidemic models invalid for modeling the propagation of it. For this reason, we study topological worm propagation relying on simulations. First, we propose a new complex weighted network mod- el, which represents the real IPv6 AS-level network topology. And then, a new worm propagation model based on the weighted network model is constructed, which descries the topological worm propagation over AS-level network topology. The simulation results verify the topological worm model and demonstrate the effect of parameters on the propagation.

Pioneers for the Study on Yangshi Lei

The architectural graphics and archives of Yangshi Lei collected in the National Library of China and other institutions are of great importance for the research on the architectural history of China. This paper introduces the pioneers for the study on Yangshi Lei and their innovative checkup and research work.

A Study on the Relationships of Ecological Civilization Construction with Natural Conservation and Sustainable Resources Use

Ecological Civilization Construction and natural conservatiorl and sustain- able resources use are three aspects of same object proposed from various angles of theory and practice. The paper intends to simply deal with some problems of this aspect and to propose corresponding suggestions for related departments.

The Petrified Utopia： Monumental Propaganda, Architecture Parlante, and the Question about （De）Materialisation of Monuments

The article examines the idea of monumentality （following Evgeny Dobrenko＇s concept of ＂petrified utopia＂） in Polish Socialist literature especially by analyzing Lenin＇s ＂monumental propaganda＂ and its influence on literary thinking. Starting from some details about Lenin＇s vision and plan, the article will further present how the act of transposition of a monument into texts---the act of materialization monuments in literary signs--causes some kind of monumental spectrality or dematerialization and as a consequence, the disappearance of art in Rancieran sense in which the art disappears when it becomes transparent for itself. To prove this thesis, the article will analyze two main architectural examples： Tatlin＇s Monument to the Third International （as the great realization of Lenin＇s doctrine） and Polish Palace of Culture and Science which was the theme of many Polish Socialist poems. In conclusion, the article will also present some broader perspective of modem architectural utopias and their spectrality.

Iterative optimal control based on support vector machine modeling within the Bayesian evidence framework

In the paper, an iterative method is presented to the optimal control of batch processes. Generally it is very difficult to acquire an accurate mechanistic model for a batch process. Because support vector machine is powerful for the problems characterized by small samples, nonlinearity, high dimension and local minima, support vector regression models are developed for the optimal control of batch processes where end-point properties are required. The model parameters are selected within the Bayesian evidence framework. Based on the model, an iterative method is used to exploit the repetitive nature of batch processes to determine the optimal operating policy. Numerical simulation shows that the iterative optimal control can improve the process performance through iterations.

The Articulations of the In-between Realm in Sardinia

At the base of the reflection developed in this research work, there is the concept of habitat as a system, as an articulated ＂whole＂ that cannot be explained with the simple sum of its parts. The concept of habitat, in fact, implies issues of dialectic spaces, in other words, those settings that can be defined as relational subsystems within the urban/domestic scale. This essay has its roots in the CIAM （Congr^s International d＇Architecture Moderne （in English： International Congress of Modem Architecture）） of 1953, during which the complementarity of the outside space next to the dwelling and its relevance within the project discipline, have been affirmed. In particular, assimilating the lesson of Aldo van Eyck, this work investigates the deepest issues of the concept of threshold. The analysis makes use of the work-tools of critical reading and comparison between urban and rural habitats, with different density levels, whose relational fabrics have been layering over time permeable ＂thicknesses＂ which articulate complex threshold spatial configurations.

Musical Urbanism between Radicalism and Tradition： A Reflection on the Architectural Discourse of the 1920s

In the aftermath of the First World War, various compositions emerged that explored the phenomenon of the modem city by translating the clamorous sounds of urban environments and reflecting them artistically in the medium of music. With the rendering of poetic and esoteric moods unrelated to practical life considered outdated, musical preoccupation with modem architecture mostly concemed social aspects, such as people＇s circumstances, their emotional rootedness to bygone conditions and the search for orientation in an environment characterized by technology. There is a parallel here with contemporary architectural debates in which tension between modernism and traditionalism also played a key role.

Study of the Productive Chain of Stone Facings in Contemporary Buildings in Sao Paulo, Brazil

This article presents, based on field survey and in the consulted literature, the main procedures for fixing of claddings with plates of rocks, adopted in the city of Sao Paulo for buildings and contemporary urban works. There was an increase in the quality of these claddings in the last decades due to several factors, such as the adoption of technological innovations in the extraction process of the rocky material and in the productive chain and, also, the use of most modem procedures for projects in which are incorporated new knowledge for better use of the rocky material and reduction of waste, due to greater demands of the market in the sector of omamental stones.

Special Marking of 3D Networks＇ Points for the Monitoring of Modern Constructions

In order to monitor the deformations of modern constructions a local 3D network was usually being established at the surrounding area. The centering error, of both the instrument and targets, causes significant uncertainties in the determination of the x, y, z coordinates of the network＇s points. In order to assure precise centering for both the instrument and targets, not only for the accessible but also for the inaccessible network＇s points, a prototype way of marking is being implied. A special semi-permanent portable metallic stand （Photo 1） was manufactured for marking the accessible points. The stand provides forced instrument centering of the order of_＋0, lmm. It is light enough to carry, it accelerates and facilitates the centering and leveling of the instrument as well as it eliminates the time needed for the measurements. The applied laboratory checks in order to certify the suitability of its use and the provided accuracy are being described. For the inaccessible points special targets were used. The targets were put in permanent attachments （Photos 7-8）, which were also manufactured. Useful conclusions were drawn when these special accessories were used in to a 3D network, which was established for the monitoring of a new football stadium. Two measurement phases were carried out. The first one is with the stadium empty and the second one is when it was crowded （about 32000 people） during a significant football match.

Application of Traditional Building Materials in Modern Architecture

This paper elaborates the application value of traditional building materials in modem architecture and analyzes the specific application modes of traditional building materials in modem architecture, so as to make traditional building materials advance with the times, better express their unique value, serve modem architecture, and realize combined application with modem architecture.

On the Inheritance of Ancient Architecture Decoration in the Residential Construction of Urbanization

Chinese traditional architectural paintings are more drawn to the interior and exterior painting walls, canopies, beams, Fang, stigma, brackets and interior ceilings, caisson, the architectural art of building components were processed and formed their rich colors, making the Chinese ancient architecture even more magnificent. It has two kinds of practical effects, one is to decorate building, and the second is to protect the individual masonry wood components and parts them from wind and rain erosion. In other words, functional and aesthetic painting set in one. Most Chinese ancient buildings are wooden structures, for aesthetics and durability wooden structural parts, are generally required to cover color to paint the cover, so the Chinese ancient buildings, whether internal walls, ceiling, doors, windows, roofs, etc. are painted with colors, sculpturing patterns and patterns to enhance the expressive power of art architecture, it can be said that the ancient Chinese architecture buildings are colorized architecture. From afar to go, the overall color of ancient Chinese architecture makes people＇ s hearts worship must be generated by the primary function of psychological respected. Ancient architectural decoration can be summarized into three categories： gold, color ornaments and carvings, color ornaments which include brush color decoration ornaments, painting and murals are as one of the three categories, the color was given such a high mission in the world, yet there are no countries can be comparable with it, the reason is not just the appearance of color can achieve architectural beauty, but also to show people＇ s color sustenance and beliefs in a certain extent. Ancient architectural sculpture was created by people in the production practice activities, and it is a product of the interaction between material and spiritual civilization and has a very high social value and artistic value. It carries historical and cultural information, expresses people＇ s spiritual and cultural pursuits and beliefs and through different art forms, reflects the beauty of different materials, expresses a different artistic content.

Some Thoughts on the Portuguese Colonial City and Architecture in Post-Colonial Times

The research on the architecture and urbanism of the former Portuguese Africa allows us to consider and to establish the real intrinsic value, typological and morphological diversity, and the lengthy duration of the legacy of this architectural/urban heritage. Portuguese colonization in Africa produced more recently, mostly in the period 1950-1975, some vast and great material values, of which seven or eight main cities, including the vast contents of their modern architecture, are striking examples. We can evaluate the most positive aspects with future impact represented by this Portuguese architects＇ practice （cultural ethics, use of modern technology, and service to society） and the architectonic work produced during that era. Although these cities and its architecture were created within a late colonial context of indisputable discrimination, they have prevailed despite wars and circumstantial abandonment. Now they represent a consistent material basis for the modernization and/or revitalization of urban life in these countries. Architects that are at present working and intervening in these countries should understand this ambivalence and complementary nature between the ex-colonial ＂concrete city＂ and the ＂informal city＂ pre- and post-colonial, so that their performance is socially and culturally informed, correct, and positive.

Construction and Development of Green Exhibition System

Ever-advancing society is drawing higher demand for the exhibition building in terms of multifunctional design. Unfortunately, the existing exhibitions are exposed to problems not easy to be neglected in real design. In view of this, it is natural to require the contractors to highlight the multifunctional adaptability in real performance of building function, to improve the dynamic adaptability of the modem architectures and achieve an optimal architectural design. The problems arising from application of the current exhibitions were analyzed to dwell on the feasibility of multifunctional adaptability design.