两种资本保全观下的持产损益认定与会计处理差异

本文提出持产损益的内涵及其认定和处理的对象,分析了不同的持产损益对象认定与会计处理的具体差异;同时根据资本、资本保全的概念,引出两种不同的资本保全观,并阐析了上述差异的成因。

实行产权制度改革 扭转企业亏损局面——郁南县供销社企业改革情况调查

郁南县供销社现有干部职工71人,所属企业8个公司,18个基层供销社。2001年,商品销售额5622.5万元,其中售给农民的农业生产资料2376.1万元,利润0.7万元。

浅谈无形资产准则在应用中存在的问题及对策

随着知识经济时代的到来,无形资产在企业中的地位日益提高、作用不断增大。2006年2月我国颁布的企业会计准则在关于企业无形资产的处理上做了很大的改进,在无形资产确认、初始计量、后续计量等方面深入改革,但在应用中也存在一些问题,本文基于此进行初步探讨,对无形资产准则应用中存在的问题提出完善的对策。

南京毛竹林小流域径流组分及CN值影响因素研究

根据南京毛竹林小流域降雨径流数据的观测分析,毛竹林具有良好的水源涵养功能;毛竹林小流域月降雨量分别与月径流量、月壤中流+地表径流、月基流量、月产损呈正相关,降雨是影响该地区径流年际变化的主要因素;结合SCS模型反推得到的CN值计算式,分析表明:在产流过程中,CN值与土壤体积含水量无相关性,CN值分别与降雨量、降雨量/土壤含水率呈指数负相关,与产损量呈负相关关系,并建立CN值与各显著影响因子的回归模型。此结果可为日后SCS模型在该流域的应用提供参考。

财务报告体系发展变革的思考

当前财务报告不能充分满足报告使用者对提供的信息具有现实性、前瞻性的要求;当前财务报告在人力资源、无形资产等方面披露不完善。充分利用财务报表附注和补充资料可以完善信息披露,编制持产损益表可以提供充分的会计信息。

小议现代成本会计的程序和方法

随着市场竞争日趋激烈，新技术、新工艺不断涌现，管理理论与方法也在不断创新，大大促进了成本会计学科的发展并丰富了其内容。现代成本会计在传统成本会计理论的基础上继承和发展而来，它以现行成本为基础，符合当前企业经济运行的条件。本文在分析现代成本会计基本概念的基础上，对现代成本会计的会计程序和方法进行了相关介绍。

论现代成本会计

随着社会生产的发展,企业生产环境、市场环境、管理环境都发生了巨大的变化,传统的成本会计以历史成本为核算基础已经不能够适应现代财务管理的要求。现代成本会计在传统成本会计理论的基础上继承和发展而来,它以现行成本为基础,符合当前企业经济运行的条件。本文在分析现代成本会计基本概念的基础上,对两者进行比较和评价,并对现代成本会计的会计程序和方法进行相关介绍。

Optimal decision of retailer for replenishment cycle under a deteriorating product supply chain

In order to minimize the total cost of the retailer, an optimal replenishment cycle is studied by considering the deteriorating product, two-level trade credits, the limited storage capacity of their own warehouse and credit-linked order quantity simultaneously. A two-echelon supply chain model, which consists of a supplier and a retailer, is established. Then, the retailer＇s optimal replenishment cycle under all the cases are derived by using the optimization theory and method. On the basis of these, the effects of system parameters on the optimal replenishment cycle are examined by using the numerical studies. The results show that, when the retailer＇s trade credit period is longer （shorter） than the customer＇s trade credit period, the optimal replenishment cycle should he increased （decreased） as the retailer＇s trade credit period increases; if the minimum order quantity is high （low）, the optimal replenishment cycle should be increased （not changed） as the minimum order quantity increases.

财务报告体系发展变革的思考

我国正处在一个经济和技术飞速发展的时代，经济全球化，市场开放化、投资主体多元化的出现和发展，要求财务报告不断改变自己的内容和表述形式，以便更好地实现报表目标——不断地为使用者提供更加有用的信息这些信息必须是相关全面丰富、便于理解的，可以说，一份内容充实丰满、表述准确得体的财务报告就如同一支神奇的指挥棒，引导着投资人的决策方向和社会资源的有效配置。

Application of Laser Speckle Technology on the Detection of Agricultural Products

[Objective] The research aimed at investigating the application of laser speckle technology in agricultural products detection.[Method] This article described the basic principle of the laser speckle technology,provided a review of application development of the laser speckle technology in agricultural products detection,analyzed the problems in agriculture products detection using laser speckle technology and described the prospects of laser speckle technology in agricultural products detection.[Result] The laser speckle technology is a non-destructive detection technology for quality determination of agricultural products,which can be used to classify the agricultural products reasonably according to the quality of agricultural products.[Conclusion] The article provided reference and consult for laser speckle detection technology research.

A Real-time Monitoring and Early Warning System for Landslides in Southwest China

Landslides not only cause property losses,but also kill and injure large numbers of people every year in the mountainous areas. These losses and casualties may be avoided to some extent by early warning systems for landslides. In this paper, a realtime monitoring network and a computer-aided automatic early warning system(EWS) are presented with details of their design and an example of application in the Longjingwan landslide, Kaiyang County, Guizhou Province. Then, according to principle simple method of landslide prediction, the setting of alarm levels and the design of appropriate counter-measures are presented. A four-level early warning system(Zero, Outlook, Attention and Warning) has been adopted, and the velocity threshold was selected as the main warning threshold for the landslide occurrence, but expert judgment is included in the EWS to avoid false alarms. A case study shows the applicability and reliability for landslide risk management, and recommendations are presented for other similar projects.

Assessment of energy release mechanisms contributing to coal burst

Coal burst is a dynamic release of energy within the rock （or coal） mass leading to high velocity expulsion of the broken/failed material into mine openings. This phenomenon has been recognised as one of the most catastrophic failures associated with the coal mining industry, which can often lead to injuries and fatalities of miners as well as significant production losses. This paper aims to examine the mecha- nisms contributing to coal burst occurrence, with an emphasis on the energy release concept. In this study, a numerical modelling study has been conducted to evaluate the roles and contributions of differ- ence energy components. The energy analysis presented in this paper can help to improve the under- standing of energy release mechanisms esoeciallv under Australian conditions.

Economic burden of irritable bowel syndrome in China

AIM To estimate annual direct and indirect costs for patients diagnosed with irritable bowel syndrome(IBS) and subtypes.METHODS Patients completed a standardized questionnaire concerning usage of healthcare resources, travel costs, meals, and productivity loss of patients when seeking treatment for IBS. Total annual costs per patient were calculated as the sum of direct(including medical and nonmedical) and indirect costs. Total annual costs per patient among various IBS subtypes were compared. Analysis of variance and bootstrapped independent sample t-tests were performed to determine differences between groups after controlling for IBS subtypes.RESULTS A total of 105 IBS patients(64.80% female), mean age of 57.12 years ± 10.31 years), mean disease duration of 4.31 years ± 5.40 years, were included. Total annual costs per patient were estimated as CNy18262.84(USD2933.08). Inpatient and outpatient healthcare use were major cost drivers, accounting for 46.41%and 23.36% of total annual costs, respectively. Productivity loss accounted for 25.32% of total annual costs. The proportions of direct and indirect costs were similarto published studies in other countries. Nationally, the total costs of managing IBS would amount to CNy123.83 billion(USD1.99 billion). Among the IBS subtypes, total annual costs per patient of IBS-M was highest at CNy18891.18(USD3034). Furthermore, there was significant difference in productivity loss among IBS subtypes(P = 0.031).CONCLUSION IBS imposes a huge economic burden on patients and healthcare systems, which could account for 3.3% of the total healthcare budget for the entire Chinese nation. More than two-thirds of total annual costs of IBS consist of inpatient and outpatient healthcare use. Among the subtypes, IBS-M patients appear to have the greatest economic burden but require further confirmation.

Fatigue properties analysis of cracked rock based on fracture evolution process

Fracture evolution process (initiation, propagation and coalescence) of cracked rock was observed and the force- displacement curves of cracked rock were measured under uniaxial cyclic loading. The tested specimens made of sandstone-like modeling material contained three pre-existing intermittent cracks with different geometrical distributions. The experimental results indicate that the fatigue deformation limit corresponding to the maximal cyclic load is equal to that of post-peak locus of static complete force?displacement curve; the fatigue deformation process can be divided into three stages: initial deformation, constant deformation rate and accelerative deformation; the time of fracture initiation, propagation and coalescence corresponds to the change of irreversible deformation.

Fate of Urea Nitrogen Applied to Rape Grown on a Red Soil and Efficiency of Urea in Raising Rape Yield

Fate of urea nitrogen (N) applied to rape grown on a red soil was investigated by the ￣(15)N mass balancetechnique, and efficiency of urea and effect of nutrients balance in raising rape yield were investigated ina field plot experiment. One hundred and thirty-eight kg N/ha, 86 kg N/ha as basal dressing and 52 kgN/ha as top dressing, was applied with band application technique. The experiment was conducted in thesoutheast of China, near Yingtan City, Jianxi Province.Results from is￣(15)N mass balance study showed that when urea was applied as basal dressing the plantrecovery was 44.0% of the applied N for Theatment T (with application of N, P, K, B and lime). Plantrecoveries were 38.0%-40.5% for Treatments -K, -B, -lime and +RS (without application of K, B or limeas well as with additional rice straw compared with Theatment T), which were not significantly differentfrom Treatment T. In contrast, plant recovery was only 5.1% for Treatment-P (without application of P),indicating that P was the factor limiting N uptake by rape. However, N remaining in 0-0.30 m soil was highup to 71.6% for Theatment -P, while the corresponding data were 33.0%-42.6% for the other treatments.The total recovery of applied N (including plant recovery and N remaining in 0-0.60 m soil) was 91.5% forTreatment T when urea was applied as basal dressing, while almost all the applied N was recovered when ureawas applied as top dressing. It was suggested that N loss was greatly controlled by using band applicationmethod in this experiment.Results from the field plot experiment showed that N supply capacity of this red soil was very low, andthe efficiency of the applied N was quite high, 7.1 kg rape seed was increased by application of one kg N forTreatmentT. Nitrogen and phosphorus were the key factors limiting rape yield, and the yield was very lowwhen neither of them was applied. The yield in TreatmentK was significantly lower than that in TYeatmentT, with the former accounting for 77% of the later.

URETERAL INJURY DURING GYNECOLOGICAL LAPAROSCOPIC SURGERIES: REPORT OF TWELVE CASES

Objective To investigate ureteral injury during gynecological laparoscopic surgeries.Methods From January 1990 to December 2005, 12868 gynecological laparoscopic surgeries were conducted in Peking Union Medical College Hospital with 12 ureteral injuries reported. The present study investigated several aspects, including surgical indications, uterine size, pelvic adhesion, operative procedures, symptoms, diagnostic time and methods, injury site and type, subsequent treatment, and prognosis. Results The incidence of ureteral injury was 0.093% (12/12868) in all cases, 0.42% (11/2586) in laparoscopic hysterectomy [laparoscopically assisted vaginal hysterectomy (LAVH) or total laparoscopic hysterectomy (TLH)], and 0.01% (1/10282) in non-LAVH surgeries. Enlarged uterus, pelvic adhesion, and endometrosis were risk factors associated with ureteral injury. Only one injury was found intraoperatively while others were found postoperatively. The injury sites were at the pelvic brim (2 cases) or the lower part of ureter (10 cases). Patients were treated with ureteral stenting (effective in 2 cases) or laparotomy and open repair. Prognoses were favorable in most cases. Conclusions Most laparoscopic ureteral injuries occur during laparoscopic hysterectomy. Further evaluation is required when ureteral injury is suspected, and surgical repair is the major treatment for ureteral injury.

Productivity prediction model and optimal configuration of herringbone multilateral well

In order to accurately predict the productivity of herringbone multilateral well,a new productivity prediction model was founded.And based on this model,orthogonal test and multiple factor variance analysis were applied to study optimization design of herringbone multilateral well.According to the characteristics of herringbone multilateral well,by using pressure superposition and mirror image reflection theory,the coupled model of herringbone multilateral well was developed on the basis of a three-dimensional pseudo-pressure distribution model for horizontal wells.The model was formulated in consideration of friction loss,acceleration loss of the wellbore and mixed loss at the confluence of main wellbore and branched one.After mathematical simulation on productivity of the herringbone multilateral well with the coupled model,the effects of well configuration on productivity were analyzed.The results show that lateral number is the most important factor,length of main wellbore and length of branched wellbore are the secondary ones,angle between main and branched one has the least influence.

Geospatial susceptibility mapping of earthquake-induced landslides in Nuweiba area, Gulf of Aqaba, Egypt

Earthquake induced landslides are one of the most severe geo-environmental hazards that cause enormous damage to infrastructure, property, and loss of life in Nuweiba area. This study developed a model for mapping the earthquake-induced landslide susceptibility in Nuweiba area in Egypt with considerations of geological, geomorphological, topographical, and seismological factors. An integrated approach of remote sensing and GIS technologies were applied for that target. Several data sources including Terra SAR-X and SPOT 5 satellite imagery, topographic maps, field data, and other geospatial resources were used to model landslide susceptibility. These data were used specifically to produce important thematic layers contributing to landslide occurrences in the region. A rating scheme was developed to assign ranks for the thematic layers and weights for their classes based on their contribution in landslide susceptibility. The ranks and weights were defined based on the knowledge from field survey and authors experiences related to the study area. The landslide susceptibility map delineates the hazard zones to three relative classes of susceptibility: high, moderate, and low. Therefore, the current approach provides a way to assess landslide hazards and serves for geo-hazard planning and prediction in Nuweiba area.

Simulation of Hail and Soil Type Effects on Crop Yield Losses in Kansas,USA

Computer simulation was used for predictive analysis of the effects of weather and soil type on crop yield in the U.S. crop insurance program. The Environmental Policy Integrated Climate （EPIC） model was modified to include hail weather events, which completed the modifications necessary to simulate the four most frequent causes of crop yield loss （hail, excessive wet, excessive cold, and excessive dry） associated with soil type in Kansas, USA. At the region level, per hectare yields were simulated for corn, wheat, soybean, and sorghum. We concluded that it was possible to predict crop yields through computer simulation with greater than 93% accuracy. The hail damage model test indicated EPIC could predict hail-soil-induced yield losses reasonably well （R^2 〉 0.6）. The investigation of soil type influence on dryland sorghum and wheat production indicated that Wymore silty clay loam soil and Kenorna silt loam produced the highest sorghum yields statistically; Kuma silt loam, Roxbury silt loam, Crete silty clay loam, and Woodson silt soils produced the second highest sorghum yields statistically; and Richfiled silt loam, Wells loam, and Canadian sandy loam produced the lowest sorghum yields. By contrast, wheat production showed less sensitivity to soil type variation. The less sensitive response of wheat yields to the soil type could be largely due to the unconsidered small-scale variability of soil features.