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利用中间电流互感器解决低负荷计量的分析
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作者 浦秋棣 《湖北电力技术监督》 1998年第4期17-18,共2页
关键词 电能计量装置 负荷计量 电流互感器 二次回路
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低碳经济下碳排放权与我国环境会计发展的分析 被引量:1
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作者 林沛英 《广东职业技术教育与研究》 2012年第6期141-143,共3页
由于经济发展的不平衡,能源与资源浪费十分严重,环境污染问题日益突出。低碳经济作为一种经济发展理念,受到越来越多人的关注。随着与低碳经济相关的产业和学科的蓬勃发展,环境会计的发展也成了一种必然的趋势。本文从环境会计相关的理... 由于经济发展的不平衡,能源与资源浪费十分严重,环境污染问题日益突出。低碳经济作为一种经济发展理念,受到越来越多人的关注。随着与低碳经济相关的产业和学科的蓬勃发展,环境会计的发展也成了一种必然的趋势。本文从环境会计相关的理论知识出发,对低碳经济下碳排放权与我国环境会计发展问题进行分析。 展开更多
关键词 碳经济碳排放权会计确认计量
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室内环境甲醛气体检测技术的研究进展
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作者 熊华竞 苏丹 王维康 《化学分析计量》 CAS 2024年第10期127-136,共10页
以甲醛标准物质量值溯源方式不同展开讲解,分别重点介绍了室内环境甲醛检测所常用分光光度法、气体传感器技术,以及结合未来低碳计量发展前景而着重介绍了光腔衰荡光谱技术相关内容。列举了较为常见典型技术并从基础原理、反应机理和实... 以甲醛标准物质量值溯源方式不同展开讲解,分别重点介绍了室内环境甲醛检测所常用分光光度法、气体传感器技术,以及结合未来低碳计量发展前景而着重介绍了光腔衰荡光谱技术相关内容。列举了较为常见典型技术并从基础原理、反应机理和实际应用等方面进行讲解,并分析与总结相关检测技术的优缺点以及探讨了服务于低碳计量的可行性与未来前景,进而有助于完善甲醛量值溯源体系,为满足低碳计量所需微痕量甲醛气体检测工作而提出可行的方案。 展开更多
关键词 甲醛气体检测 分光光度法 传感器 计量 光腔衰荡光谱
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术前不同剂量吲哚美辛栓纳肛对ERCP术后胰腺炎发生率的影响及不良反应 被引量:2
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作者 刘宇辉 余中贵 《北方药学》 2021年第5期166-167,共2页
目的:探讨术前不同剂量吲哚美辛栓纳肛对ERCP术后胰腺炎(PEP)发生率的效果及不良反应。方法:将拟行ERCP且术前评估具有术后胰腺炎高危风险的148例患者随机分为低剂量组(n=74)和常规剂量组(n=74),两组术前半小时内分别采用50mg和100mg吲... 目的:探讨术前不同剂量吲哚美辛栓纳肛对ERCP术后胰腺炎(PEP)发生率的效果及不良反应。方法:将拟行ERCP且术前评估具有术后胰腺炎高危风险的148例患者随机分为低剂量组(n=74)和常规剂量组(n=74),两组术前半小时内分别采用50mg和100mg吲哚美辛栓纳肛。比较两组预防PEP的效果及不良反应。结果:低计量组PEP发生率为8.11%,与常规剂量组的6.76%比较差异无统计学意义(P>0.05)。低剂量组吲哚美辛相关不良反应发生率为4.05%,低于常规剂量组的13.51%(P<0.05)。结论:与术前常规剂量吲哚美辛纳肛比较,低剂量吲哚美辛预防PEP的效果一致,但其引起的相关不良反应显著降低,安全性较高。 展开更多
关键词 低计量 常规剂量 吲哚美辛 ERCP 胰腺炎
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会计政策变更累积影响数质疑
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作者 张志英 王相君 《中国农业会计》 2014年第12期40-41,共2页
一、会计政策变更累积影响数的涵义会计政策变更累积影响数,是指按照变更后的会计政策对以前各期追溯计算的列报前期最早期初留存收益应有金额与现有金额之间的差额。根据上述定义,会计政策变更的累积影响数可以分解为以下两个金额之间... 一、会计政策变更累积影响数的涵义会计政策变更累积影响数,是指按照变更后的会计政策对以前各期追溯计算的列报前期最早期初留存收益应有金额与现有金额之间的差额。根据上述定义,会计政策变更的累积影响数可以分解为以下两个金额之间的差额:1在变更会计政策当期,按变更后的会计政策对以前各期追溯计算,得到列报前期最早期初留存收益金额;2在变更会计政策当期,列报前期最早期初留存收益金额。留存收益金额包括盈余公积和未分配利润等项目,不考虑由于损益的变化应当补分的利润或股利。 展开更多
关键词 会计政策变更 留存收益 盈余公积 未分配利润 列报 递延所得税负债 低计量 比较财务报表 调整分 账面价值
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财务报表审计时对存货跌价准备的审核与处理
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作者 王庆山 《电子财会》 2008年第4期45-48,共4页
存货审计,存货价值列报的真实性应列为第一选项,而存货价值又与存货跌价准备有直接联系。本文以我国现行的会计制度、会计准则的规定为依据,结合审计准则的相关规定,讨论对存货跌价准备的计提、使用、转销、转回和纳税及报表调整的... 存货审计,存货价值列报的真实性应列为第一选项,而存货价值又与存货跌价准备有直接联系。本文以我国现行的会计制度、会计准则的规定为依据,结合审计准则的相关规定,讨论对存货跌价准备的计提、使用、转销、转回和纳税及报表调整的一系列审计方法。文中介绍的审计程序和基本方法,审计其他资产减值准备时也可参照使用。 展开更多
关键词 财务报表 审计 存货 存货跌价准备 成本与可变现净值孰低计量 纳税调整
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哌罗匹隆治疗首发女性精神分裂症40例探讨 被引量:4
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作者 黄晓东 《求医问药(下半月)》 2013年第2期718-719,共2页
目的:探讨哌罗匹隆治疗首发女性精神分裂症患者的临床疗效。方法:选择符合条件的首发女性精神分裂症40例。阳性亚型组以≥24mg/d,为起始计量,阴性亚型组以12mg/d,为起始计量的哌罗匹隆治疗10周,疗效评定,用阳性与阴性量表(PANSS)。结果... 目的:探讨哌罗匹隆治疗首发女性精神分裂症患者的临床疗效。方法:选择符合条件的首发女性精神分裂症40例。阳性亚型组以≥24mg/d,为起始计量,阴性亚型组以12mg/d,为起始计量的哌罗匹隆治疗10周,疗效评定,用阳性与阴性量表(PANSS)。结果:治疗结束时痊愈6.4%,显效69.9%,有效23.6%,PANSS量表,总分及分量表分与治疗前的比较有显著性差异。结论:哌罗匹隆对首发女性精神分裂症的阳性症状及阴性症状均有疗效,且以较低计量即能明显改善阴性症状显著。 展开更多
关键词 女性精神分裂症 低计量 椎体外系副反应 量表分 临床疗效 减分率 催乳素 有显著性差异 抗精神病药 认知功能
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上市公司资产减值准备的现状分析 被引量:1
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作者 彭珂 《金融经济(下半月)》 2009年第1期60-61,共2页
一、上市公司资产减值准备实务现状(一)计提中存在的随意性《企业会计制度》关于计提资产减值准备的规定留下较大的可选择空间。1·关于"应收账款的坏账准备"的规定关于"应收账款的坏账准备",会计制度规定了属... 一、上市公司资产减值准备实务现状(一)计提中存在的随意性《企业会计制度》关于计提资产减值准备的规定留下较大的可选择空间。1·关于"应收账款的坏账准备"的规定关于"应收账款的坏账准备",会计制度规定了属于全额计提坏账准备及不能全额计提坏账准备的情况,但企业可以根据自己的经营特点选择计提坏账准备的方法,并且计提比例由企业自己决定,只须经股东大会或董事会或经理会议或类似机构批准。会计制度的这种规定使得企业可选择余地增大。不同的企业采用不同的计提方法可能导致不同企业之间的财务信息丧失可比性。如果企业再出于其他目的操纵利润,也就丧失了信息的可靠性。 展开更多
关键词 资产减值 计提比例 计提方法 公司产权 可收回金额 存货成本 营业外支出 低计量 二级科目 账面价值
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科泰创造康泰 品牌源于品质——访辽宁科泰生物基因制药股份有限公司纪实
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作者 张艺童 《品牌与标准化》 2014年第9期16-18,共3页
从刀耕火种到产业集约,科技的变革不断推动着人类文明的进步和飞跃。如果提到当今社会的飞速发展,那肯定离不开科技的贡献。科技,可以让原本复杂的工序变得简单;科技,也可以为干涸的生命重新注入清泉。而在我们辽宁就有这样一家企业,正... 从刀耕火种到产业集约,科技的变革不断推动着人类文明的进步和飞跃。如果提到当今社会的飞速发展,那肯定离不开科技的贡献。科技,可以让原本复杂的工序变得简单;科技,也可以为干涸的生命重新注入清泉。而在我们辽宁就有这样一家企业,正利用科技,发展属于辽宁自己的新型产业,要通过科技为更多的人带去福音。这家企业就是辽宁科泰生物基因制药股份有限公司。 展开更多
关键词 泰生 基因药物 医药研发 药审中心 药品监督 药物研究开发 低计量 融通资金 生物医药 决策效率
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Evaluation of Latest TMPA and CMORPH Precipitation Products with Independent Rain Gauge Observation Networks over High-latitude and Low-latitude Basins in China 被引量:11
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作者 JIANG Shanhu REN Liliang +3 位作者 YONG Bin HONG Yang YANG Xiaoli YUAN Fei 《Chinese Geographical Science》 SCIE CSCD 2016年第4期439-455,共17页
The Tropical Rainfall Measuring Mission (TRMM) Multi-satellite Precipitation Analysis (TMPA) and National Oceanic and Atmospheric Administration (NOAA) Climate Prediction Center (CPC) morphing technique (CMO... The Tropical Rainfall Measuring Mission (TRMM) Multi-satellite Precipitation Analysis (TMPA) and National Oceanic and Atmospheric Administration (NOAA) Climate Prediction Center (CPC) morphing technique (CMORPH) are two important multi-satellite precipitation products in TRMM-era and perform important functions in GPM-era. Both TMPA and CMORPH systems simultaneously upgraded their retrieval algorithms and released their latest version of precipitation data in 2013. In this study, the latest TMPA and CMORPH products (i.e., Version-7 real-time TMPA (T-rt) and gauge-adjusted TMPA (T-adj), and Version- 1.0 real-time CMORPH (C-rt) and Version-l.0 gauge-adjusted CMORPH (C-adj)) are evaluated and intercompared by using independent rain gauge observations for a 12-year (2000--2011) period over two typical basins in China with different geographical and climate conditions. Results indicate that all TMPA and CMORPH products tend to overestimate precipitation for the high-latitude semiarid Laoha River Basin and underestimate it for the low-latitude humid Mishui Basin. Overall, the satellite precipitation products exhibit superior performance over Mishui Basin than that over Laoha River Basin. The C-adj presents the best performance over the high-latitude Laoha River Basin, whereas T-adj showed the best performance over the low-latitude Mishui Basin. The two gauge-adjusted products demonstrate potential in water resource management. However, the accuracy of two real-time satellite precipitation products demonstrates large variability in the two validation basins. The C-rt reaches a similar accuracy level with the gauge-adjusted satellite precipitation products in the high-latitude Laoha River Basin, and T-rt performs well in the low-latitude Mishui Basin. The study also reveals that all satellite precipitation products obviously overestimate light rain amounts and events over Laoha River Basin, whereas they underestimate the amount and events over Mishui Basin. The findings of the precision characteristics associated with the latest TMPA and CMORPH precipitation products at different basins will offer satellite pre- cipitation users an enhanced understanding of the applicability of the latest TMPA and CMORPH for water resource management, hydrologic process simulation, and hydrometeorological disaster prediction in other similar regions in China. The findings will also be useful for IMERG algorithm development and update in GPM-era. 展开更多
关键词 satellite precipitation Tropical Rainfall Measuring Mission (TRMM) Multi-satellite Precipitation Analysis (TMPA) Cli-mate Prediction Center morphing technique (CMORPH) precision evaluation
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Bubble counter based on photoelectric technique for leakage detection of cryogenic valves 被引量:2
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作者 Tao JIN Bin XU +1 位作者 Ke TANG Jian-ping HONG 《Journal of Zhejiang University-Science A(Applied Physics & Engineering)》 SCIE EI CAS CSCD 2008年第1期88-92,共5页
In order to overcome the inconvenience of manual bubble counting, a bubble counter based on photoelectric technique aiming for automatically detecting and measuring minute gas leakage of cryogenic valves is proposed. ... In order to overcome the inconvenience of manual bubble counting, a bubble counter based on photoelectric technique aiming for automatically detecting and measuring minute gas leakage of cryogenic valves is proposed. Experiments have been conducted on a self-built apparatus, testing the performance with different gas inlet strategies (bottom gas-inlet strategy and side gas-inlet strategy) and the influence of gas pipe length (0, 1, 2, 4, 6, 8, 10 m) and leakage rate (around 10, 20, 30, 40 bubbles/min) on first bubble time and bubble rate. A buffer of 110 cm3 is inserted between leakage source and gas pipe to simulate the down- stream cavum adjacent to the valve clack. Based on analyzing the experimental data, experiential parameters have also been summarized to guide leakage detection and measurement for engineering applications. A practical system has already been suc- cessfully applied in a cryogenic testing apparatus for cryogenic valves. 展开更多
关键词 Photoelectric technique Bubble counter Leakage detection
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Micromixing Efficiency of Viscous Media in Micro-channel Reactor 被引量:9
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作者 杨旷 初广文 +3 位作者 邵磊 向阳 张亮亮 陈建峰 《Chinese Journal of Chemical Engineering》 SCIE EI CAS CSCD 2009年第4期546-551,共6页
Micromixing efficiency of viscous media in Y-type micro-channel reactor was studied by using iodide-iodate test reaction as working system.Experiments were carried out in water-glycerin mixtures with 7 different visco... Micromixing efficiency of viscous media in Y-type micro-channel reactor was studied by using iodide-iodate test reaction as working system.Experiments were carried out in water-glycerin mixtures with 7 different viscosities.The experimental results showed that segregation index of the micro-channel reactor increases with the decrease of volumetric flow rate and the increase of solution viscosity.Based on the incorporation model,the micromixing time tm of the micro-channel reactor was estimated in the range of 10-4-10-3s at different viscosities,which indicated that the micro-channel reactor possesses a much better micromixing performance compared to the stirred tank(tm=0.02-0.2s). 展开更多
关键词 micro-channel reactor MICROMIXING incorporation model VISCOSITY
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Effect of Garment Pressure on Peripheral Skin Blood Flow(SBF) 被引量:1
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作者 卢业虎 戴晓群 白伦 《Journal of Donghua University(English Edition)》 EI CAS 2011年第5期465-469,共5页
To well understand the effect of garment pressure on skin blood flow(SBF) at lower limb,external pressures of various magnitudes were exerted on lower limb in supine or sitting postures respectively using sphygmomanom... To well understand the effect of garment pressure on skin blood flow(SBF) at lower limb,external pressures of various magnitudes were exerted on lower limb in supine or sitting postures respectively using sphygmomanometer.Five male subjects volunteered to participate in this study.An alternating pressure loading protocol between non-pressure and pressure was employed.The SBF was observed by laser flowmeter.No matter the subjects being sitting or supine,SBF obviously increased under low pressure;as the pressure increasing,it turned to decrease.Moreover,while lying supine,SBF turned to decrease under lower pressure than sitting;SBF at calf turned to decrease under lower pressure than at ankle.It was also confirmed that the increment of SBF was obviously higher when the pressure of the same magnitudes was exerted at ankle than at calf.The pressure around 5.32 kPa was confirmed to be a crucial value to SBF.The findings will be helpful in design and application of tight-fit garments. 展开更多
关键词 garment pressure skin blood flow(SBF) lower limb laser blood flowmeter
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Changes in Low Energy Neutron Counts Rate near Ground Level Associated to Steady Rain
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作者 Inacio Malmonge Martin Marcelo Pego Gomes Matheus Carlos da Silva Bogos Nubar Sismanoglu 《Journal of Environmental Science and Engineering(A)》 2016年第6期294-297,共4页
Measurements of neutron count rate (0.025 eV to 10 MeV) at ground level were performed with a single free (He-3) tube detectorthat is located near ground level in Aeronautical Institute of Technology (ITA) Silo ... Measurements of neutron count rate (0.025 eV to 10 MeV) at ground level were performed with a single free (He-3) tube detectorthat is located near ground level in Aeronautical Institute of Technology (ITA) Silo Jos6 dos Campos, SP, Brazil. The data were collected uninterruptedly since February 28, 2016 to March 11, 2016. Based on the analysis of data obtained in this period, was possible to observe the occurrence of events, backscattering for example,with significant increases in the neutron count rate during about 3 days of steady rain for all nearby regions. These events seem to be correlated with changes in local weather conditions such as cloud coverage or rain-precipitation of weak intensity. It was reported that the non-observation of a single event seems to be an indicative of the production of a burst of neutrons by a lightning discharge near the detector. Some explanations about the increasing of low energy neutrons are suggested in this article. 展开更多
关键词 Neutron counts steady rain backscattered neutron.
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Earnings Restatements and Insider Trading: An Empirical Analysis
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作者 Cheng Ling-Chi Chung Tsai-Yen 《Journal of Modern Accounting and Auditing》 2011年第6期621-633,共13页
This study examines the relationship between earnings quality and insider trading. Using downward earnings restatement firms to identify low-quality earnings, we find that insiders outsell non-earnings restatement fir... This study examines the relationship between earnings quality and insider trading. Using downward earnings restatement firms to identify low-quality earnings, we find that insiders outsell non-earnings restatement firms of their holdings over the period from two years before to one year after the beginning of the restatement period. In addition, the amounts of restatement are positively associated with the excess insider selling. We also provide evidence that excess insider selling predicts excessive earnings manipulations that eventually lead to GAAP (Generally Accepted Accounting Principles) violation. Some researchers argued that insider trading can be an efficient way of transferring insider information to the capital markets. Our evidence of intensive insider selling in the context of earnings restatements implies that insiders disregard their fiduciary duties to the shareholders during the periods of deteriorating financial performance. 展开更多
关键词 earnings quality insider selling earnings restatement
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Calculation of stratosphere–troposphere exchange in East Asia cut-off lows:cases from the Lagrangian perspective
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作者 WU Xue Lü Da-Ren 《Atmospheric and Oceanic Science Letters》 CSCD 2016年第1期31-37,共7页
In this study,the authors focus on the cut-off low pressure systems(COLs)lingering over East Asia in late spring and early summer and quantify the two-way stratosphere–troposphere exchange(STE)by 3D trajectory in... In this study,the authors focus on the cut-off low pressure systems(COLs)lingering over East Asia in late spring and early summer and quantify the two-way stratosphere–troposphere exchange(STE)by 3D trajectory integrations,achieved using a revised version of the UK Universities Global Atmospheric Modelling Programme Offline Trajectory Code(Version 3).By selecting 10 typical COLs and calculating the cross-tropopause air mass fluxes,it is found that stratosphere-to-troposphere transport(STT)fluxes exist in the center of COLs;and in the periphery of the COL center,troposphereto-stratosphere transport(TST)fluxes and STT fluxes are distributed alternately.Net transport fluxes in COLs are from stratosphere to troposphere,and the magnitude is about 10-4 kg m-2 s-1.The ratio between the area-averaged STT and TST fluxes increases with increasing strength of the COLs.By adopting appropriate residence time,the spurious transports are effectively excluded.Finally,the authors compare the results with previous studies,and find that the cross-tropopause fluxes(CTFs)induced by COLs are about one to two orders of magnitude larger than global CTFs.COLs play a significant role in local,rapid air mass exchanges,although they may only be responsible for a fraction of the total STE. 展开更多
关键词 stratosphere–troposphere exchange cut-off low trajectory model
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Blind Estimation of Long Code DSSS Signal Based On Subspace Tracking 被引量:1
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作者 Ma Chao Zhang Limin Wang Jianxiong 《International Journal of Technology Management》 2013年第1期80-83,共4页
Aiming at solving the blind estimation problem of dispreading spectrum sequence under low SNR, a spread-spectrum estimation algorithm based subspace tracking is studied in this paper. This method avoids the direct eig... Aiming at solving the blind estimation problem of dispreading spectrum sequence under low SNR, a spread-spectrum estimation algorithm based subspace tracking is studied in this paper. This method avoids the direct eigen decomposition, using the sliding window technique to obtain the code synchronization, then use segmentation subspace tracking method estimate spreading sequence and splice in a certain order to achieve pseudo-code blind estimation. The results show that the algorithm can complete the accurate estimation of PN code sequence in low SNR conditions, reduce the amount of data storage and be easy hardware implementation 展开更多
关键词 DSSS blinding estimation of spread-spectrum waveform subspace tracking long code
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π-Conjugated Unit-Dependent Optical Properties of Linear Conjugated Oligomers
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作者 Ning Sui Lu Zou +7 位作者 Yun-fei Song Qiu-lin Zhong Ying-hui Wang Xiao-gang Wei Zeng-bin Wang Yu-guang Ma Yan-qiang Yang Han-zhuang Zhang 《Chinese Journal of Chemical Physics》 SCIE CAS CSCD 2014年第3期315-320,共6页
The optical properties of three linear conjugated oligomers (F-P, F-P-F, and P-F-P-F-P), where phenothiazine (P) and fluorene (F) groups arrange alternately, are investigated. With the enhancement of the π-conj... The optical properties of three linear conjugated oligomers (F-P, F-P-F, and P-F-P-F-P), where phenothiazine (P) and fluorene (F) groups arrange alternately, are investigated. With the enhancement of the π-conjugated system, their absorption and emission bands both gradually red shift, and their two-photon properties are also improved. Meanwhile, their fluorescence dynamic traces are analyzed with continuous rate distribution model, exhibiting that their decay rates gradually accelerate and the rate distribution width become narrower. The quantum chemical calculation offers their molecular structures and transition mechanism, showing that the enhancement of π-conjugated system should be responsible for tile improvement of two-photon properties. 展开更多
关键词 OLIGOMER Z-SCAN Fluorescence dynamics
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成本与可变现净值孰低法在存货计价中的应用 被引量:1
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作者 高祥茹 《会计师》 2012年第3X期13-14,共2页
《企业会计准则——存货》规定,资产负债表日,存货应当按照成本与可变现净值孰低计量。成本与可变现净值孰低指对期末存货按照成本与可变现净值两者之中较低者进行计价。这里的成本是指存货历史成本,也称实际成本。
关键词 存货计价 可变现净值 资产负债表日 期末存货 低计量 存货跌价准备 企业会计 计提存货 可变现价值
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三氧化二砷对大鼠海马神经细胞影响的探讨 被引量:1
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作者 王昱超 宋来军 +2 位作者 张锦 邓丹 朱春雨 《中国地方病防治》 北大核心 2015年第4期279-279,共1页
三氧化二砷(As2O3)是最古老的毒物之一。砷作为氧自由基诱发剂,能够破坏人体中自由基生成与清除的平衡,使机体的抗氧化能力下降。本文探讨As2O3对大鼠星形胶质细胞和神经元的影响。
关键词 大鼠 海马神经细胞 星形胶质细胞 氧自由基 尼氏小体 免疫组化染色 低计量 蜡盘 水合氯醛 固定液
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