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关于按设备经济寿命计提折旧费问题的探讨
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作者 黄英帼 《科技与管理》 2002年第2期134-134,138,共2页
分析设备折旧存在的某些问题,提出以设备的经济寿命来计提设备折旧费的建议,以使折旧基金(累计折旧)和设备更新相衔接。
关键词 工业企业 有形损耗 无形损耗 设备折旧 经济寿命 成本极限法 折旧基金 设备更新
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The Challenges of Designing a Wooden Beam of Composed Section
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作者 Aiexandre de Macedo Wahrhaftig Ricardo Femandes Carvalho 《Journal of Civil Engineering and Architecture》 2016年第4期430-438,共9页
This work describes details about the challenges and solutions encountered in the timber structure beam. The choice for wood is due to the fact that it is a better material suited for environments with high salinity a... This work describes details about the challenges and solutions encountered in the timber structure beam. The choice for wood is due to the fact that it is a better material suited for environments with high salinity and, in this context, to reduce maintenance costs. The entire roof was supported only by four columns, which forced the side and frontal beams to exceed spans over 18 meters without intermediate supports. This was the most important challenge of the project: to find a section to the beam which can attend the ultimate limit state and serviceability in wood to the dimensions in project. The answer was clear: It would need to have composed section. A computational model was constructed using the finite element method in order to obtain the efforts on the structural elements. It is important to emphasize that the design of a wood structure requires not only knowledge, but creativity as well, to overcome the challenges posed by the distinctive needs to the detailing of this material. In addition to that, it requires special attention during the construction execution, because of the difficulty that the carpenters have to read the specific plans. 展开更多
关键词 Composed section wooden structures design finite element method conditions of execution.
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