纳税时“本—量—利”分析初探

本—量—利分析在企业管理中具有十分重要的地位。它除了可以用于进行单价、销售量、成本等因素变动对利润影响的分析外,还可以用于指导销售、成本和利润预测。因此,本—量—利分析属于企业财务管理中不可缺少和重要的基础理论和基本方法。而税金在本—量—利分析中也具有重要地位,所以企业在应用本—量—利分析时,一定要把税金这个引入计算,否则将给企业带来不可估量的损失。

Quantitative Characteristics of Patentable Applications in Japan： An Analysis Using Bibliographic Information of Application Documents

This study examined Japanese patents in terms of the quantitative characteristics of application documents that resulted in the acquisition of rights in order to clarify the relationship between the features and patentability of applications. The groups of approved applications and those that had not been approved were compared for 12 variables： publication time lag; numbers of inventors, classifications, pages, figures, tables, claims, priority claims, countries for priority claims, cited patents, and cited non-patent documents; and median of citation age. Furthermore, the authors carried out the experiments in which patent applications were automatically classified into two groups by the machine learning method, random forests. As a result, statistically significant differences between the two groups were observed for the following variables （p 〈 .001）： the numbers of inventors, pages, figures, claims, priority claims, and countries for priority claims were significantly larger in the group of approved applications, while the time lag until publication was smaller. In particular, the publication time lag and the numbers of inventors, pages, and figures were variables representing the features that largely contribute to discriminating approved applications in the classification using random forests, which implies that these have relatively strong relationships with patentability.

Embodied Energy and CO2 Associated with Buildings by Using Input and Output Table in Japan

In July 2009, the 2005 basic Japanese input/output table was publicized together with its physical transaction table. This research paper analyzed the 2005 IO （input/output） table to create building industry-related intensities and, at the same time, compared the building industry with industries at large for distribution margins and transportation. The analysis of distribution margins separately for middle and purchaser margins found that middle margins in the building industry are minor at 35% of the averages for all industries, while purchaser margins are sizable at 1.8 times, proving that it is an industry for which local production for local consumption is quite effective. CO2 emissions resulting from transportation in the building industry were calculated and concisely characterized. Although the ratio of transportation CO2 emissions to total CO2 emissions in each industry finds almost no difference between general industries and the building industry, transportation CO2 emissions per production value are two to three times heavier than those from general industries to be justified as a transportation-intensive industry.

Applying Natural Fertiliers to Herbaceous Crops

Four separate agronomic trials in different years and areas of Capitanata （Southern Italy） were carried out in order to evaluate the application of natural fertilizers （biostimulants） to processing tomato crops （cv Docet and Messapico on organic crop system and cv Docet on conventional crop system）, durum wheat （cv Quadrato in the year） and lettuce （cv Canastra OR/ROS）. The applied formulations were suspension-solutions containing humic and fulvic acids, amino acids and macro elements or amino acids and peptides obtained by chemical hydrolysis of animal epithelium. The following parameters of the quantitative-qualitative of crops were determined： marketable yield, mean weight, dry matter, pH, soluble solids, and color for tomato; grain yield, protein content, gluten content, yellow index and hectoliter weight, for durum wheat; marketable weight, number and surface, dry matter, nitrate content, thickness of leaves for lettuce. The results obtained were generally quite variable.

Prospect of the Seawater Desalination Technology

This article classifies the seawater desalination technology into four types of hot method, membrane method, electric field method and solvent method. Electric field method and solvent method still remain experimental stage, while hot method and membrane method have been realized in commercialization but are difficult to be promoted. The problem lies in high water-producing cost. It is difficult for membrane method seawater desalination technology to reduce the water-producing cost. The heat utilization efficiency is not high for the current hot method seawater desalination technology and there is large amount of heat lost with the emission of concentrated seawater. The new hot method seawater desalination technology and new solar-powered seawater desalination technology can divide the seawater into fresh water and solid salt without any emission of concentrated seawater so that the heat utilization efficiency can reach theoretical limit to multiply reduce the water-producing cost. They will become the mainstream technology for seawater desalination and can totally eliminate the global water crisis.

Demonstration of essentiality of entanglement in a Deutsch-like quantum algorithm

Quantum algorithms can be used to efficiently solve certain classically intractable problems by exploiting quantum parallelism.However, the effectiveness of quantum entanglement in quantum computing remains a question of debate. This study presents a new quantum algorithm that shows entanglement could provide advantages over both classical algorithms and quantum algorithms without entanglement. Experiments are implemented to demonstrate the proposed algorithm using superconducting qubits.Results show the viability of the algorithm and suggest that entanglement is essential in obtaining quantum speedup for certain problems in quantum computing. The study provides reliable and clear guidance for developing useful quantum algorithms.