进料加工复出口业务的会计处理

进料加工复出口业务是指我国自进出口经营权的企业用外汇进口原材料、元器件,加工为成品或半成品再外销出口的业务。进料加工包括委托加工和作价加工两种形式。进料加工复出业务如何核算,现行会计制度末作明确规定,本文拟就委托加工方式下进料加工复出口业务核算方法及其出口退税的计算作一探讨。

Development and Application of DCC Catalysts to Meet New Demands

The new generation of DCC catalysts, the DMMC/RMMC series catalysts developed by RIPP are introduced in this paper. The large molecule cracking ability is enhanced by increasing the portion of large pores; and the coke selectivity is improved by adjusting the acidity site density on the matrix surface, while the selective cracking reactions are increased. The sphericity of catalysts is improved by adopting new preparation method. The commercial application results have shown that applying DMMC/RMMC series catalysts with the mixed VGO, VGO plus AR, and hydrotreated VGO feed can increase the propylene yield by 2.43, 1.3 and 0.8 percentage points, respectively, as compared to the previous catalysts along with improvement in some products yields. The refining enterprises can make more profits after applying new series of DCC catalysts.

Development and Commercial Application of Third Generation Resid Hydrotreating Catalysts

Based on the mechanism of resid hydrotreating reaction by coordinating the catalyst activity and stability, the diffusion mechanism and catalyst reactivity, the cost and catalyst performance, and the production and application requirements, the third-generation series catalysts for residue hydrotreating have been developed by Research Institute of Petroleum Processing, SINOPEC. The new series RHT catalysts possess higher activity for HDS, HDM and HDCCR performance as well as longer run length. The commercial results for application of these catalysts have demonstrated that the new catalyst system performs better than the reference ones.

Kuhn＇s Notion of Theory Choice and the Dual-Process Theory of Cognition

In The Structure of Scientific Revolutions, Kuhn claimed that theory choice is a conversion experience and depends upon the personality or psychology of the individual scientist making the choice. Critics charged Kuhn with an irrational and a relativistic position concerning theory choice, arguing he advocated a subjective instead of an objective approach to how scientists choose one theory over another and thereby undercut epistemic accounts for the generation of scientific knowledge. In response to critics Kuhn insisted that his approach, although subjective, was still rational in that the criteria----vomposed of epistemic values--determining theory choice operate both objectively and subjectively. Recent work in cognitive neuropsychology, particularly in the dual-process theory of cognition, supports Kuhn＇s notion of theory choice. In this paper, I initially discuss Kuhn＇s approach to theory choice, along with criticism of it and his response to the criticism, followed by an examination of the dual-process theory of cognition. I then explore the application of dual-process theory to Kuhn＇s notion of theory choice, especially in terms of a historical case study from the biomedical sciences. I finally discuss briefly the implications of the dual-process theory for contemporary philosophy of science.

Visualizing the Knowledge Domain of Humor Processing: A Scientometric Review(2000-2016)

The scientific literature of humor processing between 2000 and 2016 was reviewed by means of scientometric methods. The clustered and visualized document co-citation network of the humor processing knowledge domain was analyzed in terms of common topics and content of co-cited references. Emerging trends of humor processing were detected through reference citation bursts. The combined dataset of 816 bibliographic records and 42,687 references was compiled through a basic topic search. In order to ensure adequate coverage of the field, the search was expanded to include literature that referenced literature found in the initial basic topic search. Results produced a document co-citation network of humor processing with ten clusters, which showed that social cognition and fMRI study both served as important foundations for work in this knowledge domain. Personality studies in humor processing as well as research about the right hemisphere＇s role in humor processing also received considerable attention. These key areas of study accounted for 4 clusters. The remaining six clusters included studies on sexual selection, figurative language, prejudice, facial expression, sleep deprivation and infant humor perception associated with the knowledge domain. In this study, burst detection in references revealed topics of high interest to researchers as well as emerging trends in humor processing research.

Combustion Irreversibilities: Numerical Simulation and Analysis

An exergy analysis was performed considering the combustion of methane and agro-industrial residues produced in Portugal (forest residues and vines pruning). Regarding that the irreversibilities of a thermodynamic process are path dependent, the combustion process was considering as resulting from different hypothetical paths each one characterized by four main sub-processes: reactant mixing, fuel oxidation, internal thermal energy exchange (heat transfer), and product mixing. The exergetic efficiency was computed using a zero dimensional model developed by using a Visual Basic home code. It was concluded that the exergy losses were mainly due to the internal thermal energy exchange sub-process. The exergy losses from this sub-process are higher when the reactants are preheated up to the ignition temperature without previous fuel oxidation. On the other hand, the global exergy destruction can be minored increasing the pressure, the reactants temperature and the oxygen content on the oxidant stream. This methodology allows the identification of the phenomena and processes that have larger exergy losses, the understanding of why these losses occur and how the exergy changes with the parameters associated to each system which is crucial to implement the syngas combustion from biomass products as a competitive technology.

Biomechanism of impact resistance in the woodpecker's head and its application

The woodpecker does not suffer head/eye impact injuries while drumming on a tree trunk with high acceleration （more than 1000xg） and high frequency. The mechanism that protects the woodpecker＇s head has aroused the interest of ornithologists, biologists and scientists in the areas of mechanical engineering, material science and electronics engineering. This article reviews the literature on the biomechanisms and materials responsible for protecting the woodpecker from head impact injury and their applications in engineering and human protection.

Visible light-curable polymers for biomedical applications

Photocurable systems, which offer advantages such as microfabrication and in situ fabrication, have been widely used as dental restorative materials. Because the visible light-curable(VLC) system causes no biological damage, it is popular as a dental material and is being investigated by many researchers for other medical applications. Here, the principle of the VLC system is explained and recent progress in key components including photoinitiators, monomers, macromers, and prepolymers is discussed. Finally, biomedical applications for drug delivery and soft tissue engineering are reviewed. Considering the recent development of VLC systems, its importance in the field of medical applications is expected to continue to increase in the future.