A method of analyzing the stability of twin shallow tunnels was presented using both limit analysis with nonlinear failure criterion and reliability theory.In the condition of nonlinear failure criterion,the critical ...A method of analyzing the stability of twin shallow tunnels was presented using both limit analysis with nonlinear failure criterion and reliability theory.In the condition of nonlinear failure criterion,the critical clear distancesof twin shallow tunnels were obtained by analyzing the change of surrounding pressure.A reliability model was established based on limit state equation,and the failure probability was solved by virtue of Monte Carlo method.Safety factor and corresponding clear distance of different safety levels were obtained by introducing a target reliability index.The scope of clear distance for different safety levels is described,which can be used as a supplement and improvement to the design codes of tunnels.展开更多
New accounting standards set that once any loss of asset impairment is recognized, here mainly refer to long-term assets, it shall not be switched back in the future accounting periods. In the author＇s opinion, this ...New accounting standards set that once any loss of asset impairment is recognized, here mainly refer to long-term assets, it shall not be switched back in the future accounting periods. In the author＇s opinion, this provision has some conflicts with the accounting information quality requirements which require reliability, relevance, comparability, and caution. This paper mainly analyzes the contradictions by comparing the provision with the requirements and putting forward relevant solutions. In the end, this paper has drawn the conclusion that the loss of the long-term asset impairment shall be allowed to switch back with certain conditions.展开更多
基金Project(51378514)supported by the National Natural Science Foundation of China
文摘A method of analyzing the stability of twin shallow tunnels was presented using both limit analysis with nonlinear failure criterion and reliability theory.In the condition of nonlinear failure criterion,the critical clear distancesof twin shallow tunnels were obtained by analyzing the change of surrounding pressure.A reliability model was established based on limit state equation,and the failure probability was solved by virtue of Monte Carlo method.Safety factor and corresponding clear distance of different safety levels were obtained by introducing a target reliability index.The scope of clear distance for different safety levels is described,which can be used as a supplement and improvement to the design codes of tunnels.
文摘New accounting standards set that once any loss of asset impairment is recognized, here mainly refer to long-term assets, it shall not be switched back in the future accounting periods. In the author＇s opinion, this provision has some conflicts with the accounting information quality requirements which require reliability, relevance, comparability, and caution. This paper mainly analyzes the contradictions by comparing the provision with the requirements and putting forward relevant solutions. In the end, this paper has drawn the conclusion that the loss of the long-term asset impairment shall be allowed to switch back with certain conditions.
