This paper aims to find unit cost of a product for firms. It establishes a linear cost model to find unit cost. Linear goal programs assume a direct relationship between independent variable and dependent variable. De...This paper aims to find unit cost of a product for firms. It establishes a linear cost model to find unit cost. Linear goal programs assume a direct relationship between independent variable and dependent variable. Dependent variable of linear model is unit cost. Independent variables are cost accounting variables. They are supply cost, labor cost, and administration cost. This study assumes a direct relationship between supply-labor-administration costs and unit cost. Therefore, it establishes a linear cost model. The major research question of this study is to apply linear goal programming to cost accounting. The goal of this linear program is to find unit cost of product. This study uses quantitative method and human capital method. The main research result is linear costing model itself.展开更多
In situ synchrotron X-ray diffraction experiments of SWCNT （single-walled carbon nanotube） electrode in alkali halide aqueous electrolyte at several applied potentials were performed, and the change in the diffracti...In situ synchrotron X-ray diffraction experiments of SWCNT （single-walled carbon nanotube） electrode in alkali halide aqueous electrolyte at several applied potentials were performed, and the change in the diffraction pattern of SWCNTs was observed. It was found that the position of the 100 diffraction peak does not change with applied potential while the peak intensity decreases with anion adsorption. It was concluded that the space inside the tube would be the important ion adsorption site for the well-gown SWCNT bundles.展开更多
A new ultrasonic transducer with multi-belts coil for generating and receiving longitudinal guided wave in ferromagnetic material pipes is proposed.The theory backgrounds and transduction principle of the proposed tra...A new ultrasonic transducer with multi-belts coil for generating and receiving longitudinal guided wave in ferromagnetic material pipes is proposed.The theory backgrounds and transduction principle of the proposed transducer are presented and ana- lyzed.To verify the performance of the transducer,several experiments are performed.The performance of inspecting crack, frequency-tuned characteristic,effect of bias static magnetic field and dynamic magnetic field,lift-off effect and effect of the period number of the exciting current are investigated.The results show that the proposed coils not only could tune the center frequency but also could improve the amplitude and signal-to-noise(SNR)of the detected signals.Bias static magnetic field and dynamic magnetic field are two important factors influencing the amplitude of the longitudinal guided wave.The amplitude of the longitudinal guided wave is exponentially decreased versus the lift-off distance of the transmitter and receiver.Period number of excitation signal could influence the amplitude and wave width of the ultrasonic wave.The proposed transducer could easily control the wave modes and would be a better choice for pipes’monitoring and inspection compared to traditional single-belt coil transducer.展开更多
A functionalized single-walled carbon nanotube (SWCNT) of a finite length with a ring-like hydrogenation around its surface is designed toward fabrication of a molecular field-effect transistor (FET) device. The molec...A functionalized single-walled carbon nanotube (SWCNT) of a finite length with a ring-like hydrogenation around its surface is designed toward fabrication of a molecular field-effect transistor (FET) device. The molecular wire thus designed is equipped with a quantum dot inside, which is confirmed by theoretical analysis for electronic transport. In particular, the current-voltage (I-V) characteristics under influence of the gate voltage are discussed in detail.展开更多
Recent world events have emphasized the need to develop innovative, functional materials that will safely neutralize chemical warfare （CW） agents in situ to protect military personnel and civilians from dermal expos...Recent world events have emphasized the need to develop innovative, functional materials that will safely neutralize chemical warfare （CW） agents in situ to protect military personnel and civilians from dermal exposure. Here, we demonstrate the efficacy of a novel, proof-of-concept design for a Cu-containing catalyst, chemically bonded to a single-wall carbon nanotube （SWCNT） structural support, to effectively degrade an organophosphate simulant. SWCNTs have high tensile strength and are flexible and light-weight, which make them a desirable structural component for unique, fabric-like materials. This study aims to develop a self-decontaminating, carbon nanotube-derived material that can ultimately be incorporated into a wearable fabric or protective material to minimize dermal exposure to organophosphate nerve agents and to prevent accidental exposure during decontamination procedures. Carboxylated SWCNTs were functionalized with a polymer, which contained Cu-chelating bipyridine groups, and their catalytic activity against an organophosphate simulant was measured over time. The catalytically active, functionalized nanomaterial was characterized using X-ray fluorescence and Raman spectroscopy. Assuming zeroth-order reaction kinetics, the hydrolysis rate of the organophosphate simulant, as monitored by UV-vis absorption in the presence of the catalytically active nanomaterial, was 63 times faster than the uncatalyzed hydrolysis rate for a sample containing only carboxylated SWCNTs or a control sample containing no added nanotube materials.展开更多
文摘This paper aims to find unit cost of a product for firms. It establishes a linear cost model to find unit cost. Linear goal programs assume a direct relationship between independent variable and dependent variable. Dependent variable of linear model is unit cost. Independent variables are cost accounting variables. They are supply cost, labor cost, and administration cost. This study assumes a direct relationship between supply-labor-administration costs and unit cost. Therefore, it establishes a linear cost model. The major research question of this study is to apply linear goal programming to cost accounting. The goal of this linear program is to find unit cost of product. This study uses quantitative method and human capital method. The main research result is linear costing model itself.
文摘In situ synchrotron X-ray diffraction experiments of SWCNT （single-walled carbon nanotube） electrode in alkali halide aqueous electrolyte at several applied potentials were performed, and the change in the diffraction pattern of SWCNTs was observed. It was found that the position of the 100 diffraction peak does not change with applied potential while the peak intensity decreases with anion adsorption. It was concluded that the space inside the tube would be the important ion adsorption site for the well-gown SWCNT bundles.
基金supported by the National Natural Science Foundation of China(Grant No.10974115)
文摘A new ultrasonic transducer with multi-belts coil for generating and receiving longitudinal guided wave in ferromagnetic material pipes is proposed.The theory backgrounds and transduction principle of the proposed transducer are presented and ana- lyzed.To verify the performance of the transducer,several experiments are performed.The performance of inspecting crack, frequency-tuned characteristic,effect of bias static magnetic field and dynamic magnetic field,lift-off effect and effect of the period number of the exciting current are investigated.The results show that the proposed coils not only could tune the center frequency but also could improve the amplitude and signal-to-noise(SNR)of the detected signals.Bias static magnetic field and dynamic magnetic field are two important factors influencing the amplitude of the longitudinal guided wave.The amplitude of the longitudinal guided wave is exponentially decreased versus the lift-off distance of the transmitter and receiver.Period number of excitation signal could influence the amplitude and wave width of the ultrasonic wave.The proposed transducer could easily control the wave modes and would be a better choice for pipes’monitoring and inspection compared to traditional single-belt coil transducer.
文摘A functionalized single-walled carbon nanotube (SWCNT) of a finite length with a ring-like hydrogenation around its surface is designed toward fabrication of a molecular field-effect transistor (FET) device. The molecular wire thus designed is equipped with a quantum dot inside, which is confirmed by theoretical analysis for electronic transport. In particular, the current-voltage (I-V) characteristics under influence of the gate voltage are discussed in detail.
文摘Recent world events have emphasized the need to develop innovative, functional materials that will safely neutralize chemical warfare （CW） agents in situ to protect military personnel and civilians from dermal exposure. Here, we demonstrate the efficacy of a novel, proof-of-concept design for a Cu-containing catalyst, chemically bonded to a single-wall carbon nanotube （SWCNT） structural support, to effectively degrade an organophosphate simulant. SWCNTs have high tensile strength and are flexible and light-weight, which make them a desirable structural component for unique, fabric-like materials. This study aims to develop a self-decontaminating, carbon nanotube-derived material that can ultimately be incorporated into a wearable fabric or protective material to minimize dermal exposure to organophosphate nerve agents and to prevent accidental exposure during decontamination procedures. Carboxylated SWCNTs were functionalized with a polymer, which contained Cu-chelating bipyridine groups, and their catalytic activity against an organophosphate simulant was measured over time. The catalytically active, functionalized nanomaterial was characterized using X-ray fluorescence and Raman spectroscopy. Assuming zeroth-order reaction kinetics, the hydrolysis rate of the organophosphate simulant, as monitored by UV-vis absorption in the presence of the catalytically active nanomaterial, was 63 times faster than the uncatalyzed hydrolysis rate for a sample containing only carboxylated SWCNTs or a control sample containing no added nanotube materials.
