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Quantitative estimation of social stock for metals Al and Cu in China 被引量:5
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作者 岳强 王鹤鸣 陆钟武 《Transactions of Nonferrous Metals Society of China》 SCIE EI CAS CSCD 2012年第7期1744-1752,共9页
Social stock for metal determines secondary or recoverable resources to a certain extent.Top-down analysis method for the studying of metal in social stock was given.Influences of metal consumption under three circums... Social stock for metal determines secondary or recoverable resources to a certain extent.Top-down analysis method for the studying of metal in social stock was given.Influences of metal consumption under three circumstances,that is keeping constant,varying in a linear trend and in an exponential trend,on one kind of metal’s social stock,recyclable ratio and average age were analyzed.Al-contents and Cu-contents in social stock for China during the period 2006-2009 were calculated.The results reveal that Al-contents and Cu-contents in social stock kept increasing and reached 88.9 million tons and 51.4 millions tons in 2009,respectively,their average recyclable ratios are 1.45% and 0.30%,and the average ages are 4.65 years and 6.89 years,respectively.The recyclable ratios and average ages of Al-contents and Cu-contents in social stock will rise in future along with the decline of the increasing rate of aluminum consumption and copper consumption. 展开更多
关键词 social stock secondary resource average use life recyclable ratio average age
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固定资产减值引起的会计问题
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作者 李希强 《山西财税》 2004年第2期23-24,共2页
关键词 固定资产减值 固定资产可收回金额 固定资产的账面价值 职业判断 收益法 预计净残值 未来现金流量现值 可使用寿命 参照物 市场法
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Investigating the Life-Span of Cork Products through a Longitudinal ApproachmOverview of Two Years Results
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作者 Ana Carina Pereira Helena Pereira 《Journal of Environmental Science and Engineering(B)》 2013年第7期436-441,共6页
Products with long life-spans are generally acknowledged to have a significant contribution towards sustainability. This paper provides an overview and discussion of the two years results of a longitudinal study perfo... Products with long life-spans are generally acknowledged to have a significant contribution towards sustainability. This paper provides an overview and discussion of the two years results of a longitudinal study performed with users and several cork products. The research aimed to tackle the process of life-span, and the results include: (1) the identification and interrelation of the aspects influencing the life-span of the products; (2) the evolution of life-span over time; and (3) new knowledge and guidelines arising about the material. Overall, most cork products are still being used, have a very good life-span, and most issues arising are material related. 展开更多
关键词 Product life-span USERS longitudinal study cork products and materials.
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Accelerated Luminous Depreciation Testing for LED Lighting Products
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作者 钱诚 孙博 曹峻松 《China Standardization》 2014年第5期74-79,共6页
With the application of energy-saving, environmental and durable LED lighting products, the reliability testing has become a pivot point for the large scale industrialization and popularization. The paper briefly intr... With the application of energy-saving, environmental and durable LED lighting products, the reliability testing has become a pivot point for the large scale industrialization and popularization. The paper briefly introduces two methods to be respectively applied in the accelerated depreciatinn lesting for the luminous flex of LED lighting products and the life of outdoor LED-driving power, which can sharply shorten the time for lifetime lest. providing references for the LED lighting products' reliability evaluation. 展开更多
关键词 LED lighting products outdoor LED driving power accelerated attenuation
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Reliability-based service life prediction of existing concrete structures under marine environment 被引量:1
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作者 吴灵杰 周拥军 +1 位作者 寇新建 蒋萌 《Journal of Central South University》 SCIE EI CAS CSCD 2015年第9期3608-3614,共7页
Chloride-induced corrosion of the reinforcement is considered as one of the major mechanisms resulting in the reduction of structural resistance of reinforced concrete structural elements located in marine and other a... Chloride-induced corrosion of the reinforcement is considered as one of the major mechanisms resulting in the reduction of structural resistance of reinforced concrete structural elements located in marine and other aggressive environments. A study of reinforced concrete structures located at the Fangcheng dock in the Beibu Gulf port, China, was present. The result from field survey indicates that the concrete cover depth and chloride diffusion coefficient fit best normal distribution and lognormal distribution, respectively. The service life of structure is about 55 a, while initiation time is 45 a. Sensitivity analysis indicates that the most influential factor of the structure service life prediction is concrete cover, followed by diffusion coefficient, diffusion decay index, critical chloride concentration, surface chloride concentration, current density and localized pitting corrosion. Finally, the effects of diffusion decay index and critical chloride concentration on structure service life prediction are discussed. 展开更多
关键词 CHLORIDE existing concrete structure service life marine environment
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对固定资产折旧核算的建议
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作者 叶兴林 《齐鲁珠坛》 2004年第6期17-17,共1页
随着《企业会计制度》的颁布实施,企业的会计信息质量得到了很大程度的提高,但同时企业的会计核算成本也有不同程度提高。在新制度实施过程中,笔者及众多企业会计人员对固定资产计提减值准备后的折旧计提存在不同看法,在此作一探讨,供... 随着《企业会计制度》的颁布实施,企业的会计信息质量得到了很大程度的提高,但同时企业的会计核算成本也有不同程度提高。在新制度实施过程中,笔者及众多企业会计人员对固定资产计提减值准备后的折旧计提存在不同看法,在此作一探讨,供准则制定机构参考。 根据《企业会计制度》和相关准则的规定,已计提减值准备的固定资产,应当按照该固定资产的账面价值以及尚可使用寿命重新计算确定折旧率和折旧额;如果已计提减值准备的固定资产价值又得以恢复,应当按照固定资产价值恢复后的账面价值,以及尚可使用寿命重新计算确定折旧率和折旧额。不可否认,这一规定具有一定的先进性,但却人为提高了企业的会计核算成本。 根据上述规定,如果企业有一项已计提减值准备的固定资产,则可能每年的折旧都必须重新计算。而如果企业计提减值准备的固定资产数量众多。 展开更多
关键词 固定资产计提 折旧核算 计提减值准备 可使用寿命 《企业会计制度》 会计核算 固定资产的账面价值 固定资产价值 重新计算 会计信息质量
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