The chief production elements of an agricultural enterprise are its biological assets and the choice and practical application of the evaluation methods, as the assets directly affect many aspects： decision making of...The chief production elements of an agricultural enterprise are its biological assets and the choice and practical application of the evaluation methods, as the assets directly affect many aspects： decision making of economic character by the financial statement user, indicators of financial operation analysis, inter-comparison of sector enterprises, assessment of the company value and taxes on its economic activity, and statistical data of the agricultural sector. The authors have used the discounted cash flow （DCF） as an alternative method and a model of system dynamics. Such a system dynamics method has not been used for assessment of biological assets so far. In the operating process, the company acquires or loses possession of the resources. It is vital to analyze the resources to see whether they comply with the concept of the assets and the terms of recognition. It is necessary for the same company as well as for external users of financial statements to get true information about the business and the value of money. Biological assets may be recognized in the company＇s accounting only when it is predictable that future benefits associated with these assets will flow into the enterprise. It is also important that the fair value or the cost can be measured reliably.展开更多
In addition to the conventional methods of the calibration model construction, such as PCR （principal components regression） and PLS （partial least-squares）, a MPM （mathematical programming method） is developed ...In addition to the conventional methods of the calibration model construction, such as PCR （principal components regression） and PLS （partial least-squares）, a MPM （mathematical programming method） is developed and proposed for practical use in NIR analyses of agricultural and food products. The proposed method involves the mathematical programming techniques to seek the regression coefficients for the calibration model calculation. It is based on the optimization theory used for finding the extremum of the objective function in the given domain of a vector space and employs the method of the complementarity problems solving. The MPM algorithm is described in detail. The MPM was tested on an InfraLUM FT-10 NIR analyzer of Lumex company with samples of dry milk （for fat）, corn （for protein） and rye flour （for moisture）. The obtained results show that the MPM can be used for constructing multivariate calibrations with the qualitative characteristics superior over those of the classical PCR and PLS methods of analysis.展开更多
文摘The chief production elements of an agricultural enterprise are its biological assets and the choice and practical application of the evaluation methods, as the assets directly affect many aspects： decision making of economic character by the financial statement user, indicators of financial operation analysis, inter-comparison of sector enterprises, assessment of the company value and taxes on its economic activity, and statistical data of the agricultural sector. The authors have used the discounted cash flow （DCF） as an alternative method and a model of system dynamics. Such a system dynamics method has not been used for assessment of biological assets so far. In the operating process, the company acquires or loses possession of the resources. It is vital to analyze the resources to see whether they comply with the concept of the assets and the terms of recognition. It is necessary for the same company as well as for external users of financial statements to get true information about the business and the value of money. Biological assets may be recognized in the company＇s accounting only when it is predictable that future benefits associated with these assets will flow into the enterprise. It is also important that the fair value or the cost can be measured reliably.
文摘In addition to the conventional methods of the calibration model construction, such as PCR （principal components regression） and PLS （partial least-squares）, a MPM （mathematical programming method） is developed and proposed for practical use in NIR analyses of agricultural and food products. The proposed method involves the mathematical programming techniques to seek the regression coefficients for the calibration model calculation. It is based on the optimization theory used for finding the extremum of the objective function in the given domain of a vector space and employs the method of the complementarity problems solving. The MPM algorithm is described in detail. The MPM was tested on an InfraLUM FT-10 NIR analyzer of Lumex company with samples of dry milk （for fat）, corn （for protein） and rye flour （for moisture）. The obtained results show that the MPM can be used for constructing multivariate calibrations with the qualitative characteristics superior over those of the classical PCR and PLS methods of analysis.
