期刊文献+
共找到32篇文章
< 1 2 >
每页显示 20 50 100
红升丹药条脱管法配合Hanley术治疗高位马蹄形肛瘘69例临床观察 被引量:3
1
作者 文金明 《中医杂志》 CSCD 北大核心 2008年第1期38-40,共3页
目的观察红升丹药条脱管法配合Hanley术治疗高位马蹄形肛瘘的临床疗效。方法采用红升丹药条脱管法配合Hanley术治疗高位马蹄形肛瘘患者69例(治疗组),并设68例单纯Hanley术作对照(对照组)。观察两组的临床疗效,比较术后症状、体征、并发... 目的观察红升丹药条脱管法配合Hanley术治疗高位马蹄形肛瘘的临床疗效。方法采用红升丹药条脱管法配合Hanley术治疗高位马蹄形肛瘘患者69例(治疗组),并设68例单纯Hanley术作对照(对照组)。观察两组的临床疗效,比较术后症状、体征、并发症计分,并分别观察两组患者内、外口愈合时间。结果治疗组和对照组临床治愈率分别为94.20%和82.35%,差异有显著性意义(P<0.05);治疗组外口分泌物、内口分泌物、残余脓肿、硬结、残腔积血等积分均优于对照组,差异有显著性意义(P<0.05或P<0.01)。结论红升丹药条脱管法配合Hanley术治疗高位马蹄形肛瘘疗效显著,且无明显副作用及不良反应。 展开更多
关键词 高位马蹄形肛瘘 中西医结合疗法 中药红升丹药条脱管法
下载PDF
温室嫁接黄瓜瓜条脱蜡粉的管理措施初探
2
作者 刘强 《安徽农学通报》 2012年第12期97-97,182,共2页
分析了黄瓜瓜条产生蜡粉层的原因,提出了温室嫁接黄瓜瓜条脱蜡粉的管理措施,主要包括:嫁接方法上宜选用插接法;增加砧木下胚轴长度,降低污瓜株率;加强管理,防止砧木下胚轴中空;采用靠接法的要提高接口位置;选用合适的黄瓜品种;加强对砧... 分析了黄瓜瓜条产生蜡粉层的原因,提出了温室嫁接黄瓜瓜条脱蜡粉的管理措施,主要包括:嫁接方法上宜选用插接法;增加砧木下胚轴长度,降低污瓜株率;加强管理,防止砧木下胚轴中空;采用靠接法的要提高接口位置;选用合适的黄瓜品种;加强对砧木根系的养护,提高瓜条亮度;加强营养调控,防止黄瓜瓜条产生蜡粉等,以期为种植户提供参考借鉴。 展开更多
关键词 嫁接黄瓜 条脱 蜡粉 温室
下载PDF
复合材料帽型筋条脱粘的失效机理分析 被引量:18
3
作者 孙晶晶 张晓晶 +1 位作者 宫占峰 汪海 《航空学报》 EI CAS CSCD 北大核心 2013年第7期1616-1626,共11页
复合材料加筋结构承受后屈曲载荷时,蒙皮局部屈曲会导致筋条承受面外弯曲载荷,极易引起蒙皮与筋条的界面脱粘,最终导致结构破坏。通过四点弯曲试验模拟加筋结构受后屈曲载荷时的蒙皮/筋条界面性能,建立渐进损伤模型,分别考虑筋条与蒙皮... 复合材料加筋结构承受后屈曲载荷时,蒙皮局部屈曲会导致筋条承受面外弯曲载荷,极易引起蒙皮与筋条的界面脱粘,最终导致结构破坏。通过四点弯曲试验模拟加筋结构受后屈曲载荷时的蒙皮/筋条界面性能,建立渐进损伤模型,分别考虑筋条与蒙皮胶接界面以及复合材料层板的失效,并引入材料刚度退化模型,详细分析蒙皮/筋条界面的脱粘机理和失效过程。分析结果与试验结果一致,表明加载跨距对于结构的失效形式影响较大,90mm加载时,胶层均首先失效于筋条与蒙皮内角处的胶接界面,且主要受Ⅱ型剪切模式影响;而150mm加载情况下胶层均首先失效于翼缘自由端与蒙皮交界处。正向加载时胶层失效主要受Ⅰ型和Ⅱ型混合模式影响,反向加载胶层主要受Ⅱ型剪切模式影响。界面脱粘以后,随着载荷增加,筋条腹板与缘条转角外侧出现分层破坏,损伤模型预测结果与超声扫描检测结果一致。 展开更多
关键词 帽型筋 蒙皮筋条脱 渐进损伤 虚拟裂纹闭合技术 能量释放率
原文传递
说“条脱” 被引量:1
4
作者 田启涛 《中国训诂学报》 2021年第1期97-105,共9页
“条脱”是古代文献中比较常见的一个词语,“条”与“絛”通,义为“彩色丝带”,“脱”表“免祸”。从构词法的角度看,二字组合成一个定中式的合成词,中心语为“条”,定语“脱”后置,义为“脱灾的彩色丝带”。南北朝以后,“条脱”的材质... “条脱”是古代文献中比较常见的一个词语,“条”与“絛”通,义为“彩色丝带”,“脱”表“免祸”。从构词法的角度看,二字组合成一个定中式的合成词,中心语为“条”,定语“脱”后置,义为“脱灾的彩色丝带”。南北朝以后,“条脱”的材质由“彩丝”变为“金玉”,功用也由原来的“脱灾免难”,成了装饰品的“臂钏”“手镯”。“条脱”还有另外两种文字形式,“跳脱”和“条达”,原因是人们对“条脱”构词理据认识不足,故而以音近字记录之。 展开更多
关键词 条脱
原文传递
落条式脱挥器在本体聚合中的应用 被引量:6
5
作者 夏燕敏 陈德铨 《石油化工》 CAS CSCD 北大核心 2000年第11期879-883,共5页
关键词 本体聚合 闪蒸 预热器 闪蒸舱
下载PDF
液体聚丁二烯橡胶的脱挥工艺 被引量:1
6
作者 杨绮波 殷茜 +1 位作者 张元寿 尹玲玲 《弹性体》 CAS 2015年第5期65-68,共4页
将质量分数为10.00%的聚丁二烯橡胶溶液水洗至中性后加热,加热后的胶液经预热器、浓缩器顶部分配盘分配后进入落条式脱挥器的列管中,聚丁二烯橡胶溶液在下落过程中经落条式脱挥器进一步浓缩至质量分数大于25.00%。研究了胶液浓度、进料... 将质量分数为10.00%的聚丁二烯橡胶溶液水洗至中性后加热,加热后的胶液经预热器、浓缩器顶部分配盘分配后进入落条式脱挥器的列管中,聚丁二烯橡胶溶液在下落过程中经落条式脱挥器进一步浓缩至质量分数大于25.00%。研究了胶液浓度、进料速度、预热温度、落条式脱挥器的温度及压力等工艺条件,结果表明,落条式脱挥器脱挥工艺适用于液体聚丁二烯橡胶溶液的脱除溶剂,所得产品的微观结构含量与国外同类产品基本相当。 展开更多
关键词 液体聚丁二烯橡胶 浓缩 挥器 湿法凝聚工艺
下载PDF
脱险通道的免除
7
作者 冯振玉 《中国船检》 2015年第11期20-22,共3页
船上所有的处所或处所群,都应设置脱险通道,以便在发生火险的情况下,能使处所内的人员迅速地撤向救生艇和救生艇筏登乘甲板。船舶法规的通用规定是:"在一般情况下,每个处所或处所群,应设置两条互相远离并立即可用的脱险通道;只有在‘... 船上所有的处所或处所群,都应设置脱险通道,以便在发生火险的情况下,能使处所内的人员迅速地撤向救生艇和救生艇筏登乘甲板。船舶法规的通用规定是:"在一般情况下,每个处所或处所群,应设置两条互相远离并立即可用的脱险通道;只有在‘个别情况’之下,才可以免除其中的一条"。 展开更多
关键词 总吨 图面 水密门 应急操舵装置 国际规则 指导思想 梯道 船上 条脱 舵机舱
下载PDF
Screening of One Microbial Flocculant for Treatment of Methyl Orange Wastewater and its Decolorization Effect 被引量:6
8
作者 张蔚萍 严平 +2 位作者 孙德四 王晓倩 侯梦然 《Agricultural Science & Technology》 CAS 2011年第12期1929-1931,共3页
[Objective] To screen out a microbial flocculant with good decolorization effect on methyl orange wastewater,and study the effect of different cultural conditions on decolorization effect of methyl orange.[Method] Abs... [Objective] To screen out a microbial flocculant with good decolorization effect on methyl orange wastewater,and study the effect of different cultural conditions on decolorization effect of methyl orange.[Method] Absorbance of methyl orange solution before and after decolorization was determined by spectrophotometer,and the decolorization rate was calculated to compare the effects of different cultural conditions on removal rate of methyl orange.[Result]An optimal actinomycete stain(F-1-2) was screened out,and the best cultural condition was as follows:with sucrose as carbon source and NaNO3 as nitrogen source,cultured in constant temperature oscillator at 150 r/min,30℃ for 72 h.Under the optimal condition,the removal rate against methyl orange could reach 68.4%.[Conclusion]Different culture conditions have great impact on decolorization effect of strain. 展开更多
关键词 Microbial flocculant Optimal condition DECOLORIZATION
下载PDF
攀蹬痕迹与鞋子种类
9
作者 李玉堂 《刑事技术》 1992年第1期21-,共1页
在罪犯翻墙入室作案的现场中,罪犯蹬擦过的内外侧墙面上会形成攀蹬痕迹(以下简称蹬痕)。通过分析犯罪蹬痕,进而准确地推断犯罪鞋子种类,这对整个案件的侦破具有一定的指导意义。几年来,我们先后对85起案件现场的蹬痕进行了分析判断。
关键词 案件现场 掌部 条脱 光滑程度 综合分析
下载PDF
酒后弃装一例
10
作者 龚文泰 《刑事技术》 1987年第5期44-,共1页
1986年4月20日晚10时,××县××乡陈××(男、51岁)与同事饮酒后回到寝室和衣而卧。11日凌晨2时许,陈起身到寝室后门外的厨房饮水,不慎失足,从三级斜坡状台阶上(每级高1米左右)
关键词 和衣而卧 斜坡状 表皮擦伤 窒息死亡 脚蹬 现场勘查 稀糊状 左额部 口部 条脱
下载PDF
包皮环切术不拆线缝合1例
11
作者 韩登旺 《包头医学》 1994年第2期10-10,共1页
包皮环切术不拆线缝合1例韩登旺(包头市昆区医院)患者,男,32岁。于1993年在包头市昆区医院行包皮环切术,采用不拆线缝合法,即常规节除包皮后,用小皮针(眼科用针),2个0丝线,在距切缘0.5cm外褥式缝合6针,将缝... 包皮环切术不拆线缝合1例韩登旺(包头市昆区医院)患者,男,32岁。于1993年在包头市昆区医院行包皮环切术,采用不拆线缝合法,即常规节除包皮后,用小皮针(眼科用针),2个0丝线,在距切缘0.5cm外褥式缝合6针,将缝线扎至最紧,间隔留长线头3条,以酒... 展开更多
关键词 包皮环切术 包头市昆区 褥式缝合 缝合法 油纱 切缘 坏死现象 尿道口 防污染 条脱
下载PDF
Nitrogen removal by three types of bioretention columns under wetting and drying regimes 被引量:8
12
作者 唐宁远 李田 《Journal of Central South University》 SCIE EI CAS CSCD 2016年第2期324-332,共9页
The behaviors of inorganic nitrogen species in three types of bioretention columns under an intermittently wetting regime were investigated. The mean NH+4—N, NO-3—N and total N(TN) removal efficiencies for the conve... The behaviors of inorganic nitrogen species in three types of bioretention columns under an intermittently wetting regime were investigated. The mean NH+4—N, NO-3—N and total N(TN) removal efficiencies for the conventional bioretention column(Col. T1) are 71%, 1% and 41%, for layered bioretention column with less permeable soil layer(Col. T2) the efficiencies are 83%, 84% and 82%, and for the bioretention column with submerged zone(Col. T3) the values are 63%, 31% and 53%, respectively. The best nitrogen removal is obtained using Col. T2 with relatively low infiltration rate. Adsorption during runoff dosing and nitrification during the drying period are the primary NH+4—N removal pathways. Less permeable soil and the elevated outlet promote the formation of anoxic conditions. 30%–70% of NO-3—N applied to columns in a single repetition is denitrified during the draining period, suggesting that the draining period is an important timeframe for the removal of NO-3—N. Infiltration rate controls the contact time with media during the draining periods, greatly influencing the NO-3—N removal effects. Bioretention systems with infiltration rate ranging from 3 to 7 cm/h have a great potential to remove NO-3—N. 展开更多
关键词 RUNOFF NH4+--N NO3 --N BIORETENTION infiltration rate
下载PDF
Competition for Single Carbon Source Between Denitrification and Phosphorus Release in Sludge under Anoxic Condition 被引量:12
13
作者 彭赵旭 彭永臻 +1 位作者 桂丽娟 刘旭亮 《Chinese Journal of Chemical Engineering》 SCIE EI CAS CSCD 2010年第3期472-477,共6页
In order to investigate the competition for carbon source between denitrification and phosphorus release processes,simultaneous phosphorus release and denitrification in sludge operated in anoxic,aerobic mode are inve... In order to investigate the competition for carbon source between denitrification and phosphorus release processes,simultaneous phosphorus release and denitrification in sludge operated in anoxic,aerobic mode are investigated by varying the ratio of influent COD to nitrogenous compound concentration under anoxic condition using a lab-scale sequencing batch reactor(SBR).The results show that the nitrate reduction rate is nearly independent of the ratio of influent COD to nitrate under anoxic condition.More NOx^--N in the influent leads to less PO4^3--P release during the feeding period.However, PO4^3--P release proceeds at a low rate simultaneously with denitrification even when the influent NOx^--N concentration is as large as 20 mg·L^-1and its rate is increased obviously when NOx^--N is denitrified to a concentration lower than 0.5 mg·L^-1.The variation of pH during anoxic period gives some information about the biochemical reactions of denitrification and PO4^3--P release.When more nitrate is present in the influent,more acetate uptake in feeding period is used for direct microorganism growth. 展开更多
关键词 DENITRIFICATION SBR phosphorus release pH organic substrate
下载PDF
Variation of biological and hydrological parameters and nitrogen removal optimization of modified Carrousel oxidation ditch process 被引量:6
14
作者 张智 李柏林 +2 位作者 相欣奕 张驰 柴华 《Journal of Central South University》 SCIE EI CAS 2012年第3期842-849,共8页
To enhance the nitrogen removal,a systemic monitoring of the biological and hydrological parameters of Carrousel oxidation ditch in Chongqing Jingkou Wastewater Treatment Plant was carried out to study the feasibility... To enhance the nitrogen removal,a systemic monitoring of the biological and hydrological parameters of Carrousel oxidation ditch in Chongqing Jingkou Wastewater Treatment Plant was carried out to study the feasibility of simultaneous nitrification and denitrification(SND).The variation and distribution of parameters such as flow velocity,concentration of dissolved oxygen(DO) and mixed liquor suspended solids(MLSS) in oxidation ditch were monitored and analyzed,which were major control factors for SND.The results showed that,the dimensional distribution of flow velocity,DO and MLSS were affected significantly by the operation condition of the aeration wheels.With all the four aeration wheels being in operation,DO and flow velocity were higher and the mixing of MLSS was sufficient.With three aeration wheels being in operation,the flow velocity in most of the bottom areas was enough to meet the basic requirements of no deposition,and the anaerobic region and aerobic region could exist simultaneously in one oxidation ditch,which was helpful to the process of SND.According to spatial distribution characteristics of the flow velocity,DO and soluble components under optimized condition,different functional zones of biochemical reaction in the Carrousel oxidation ditch system were defined,which might contribute to the optimization control and SND of Carrousel oxidation ditch. 展开更多
关键词 Carrousel oxidation ditch flow velocity dissolved oxygen (DO) mixed liquor suspended solid (MLSS) simultaneous nitrification and denitrification (SND)
下载PDF
Degradation efficiency of Mg_(65)Cu_(25-x)Ag_(x)Y_(10) nanoporous dealloyed ribbons on pesticide wastewater 被引量:1
15
作者 Qing XIA Shi-yao HE +4 位作者 Wei ZHANG Qing-chun XIANG Ying-dong QU Ying-lei REN Ke-qiang QIU 《Transactions of Nonferrous Metals Society of China》 SCIE EI CAS CSCD 2022年第5期1472-1484,共13页
Dealloyed ribbons with a layer of networked nanoporous structure of different pore sizes were fabricated by dealloying the as-spun Mg_(65)Cu_(25-x)Ag_(x)Y_(10)(x=0,5,10,at.%)ribbons in dilute H_(2)SO_(4) solution in o... Dealloyed ribbons with a layer of networked nanoporous structure of different pore sizes were fabricated by dealloying the as-spun Mg_(65)Cu_(25-x)Ag_(x)Y_(10)(x=0,5,10,at.%)ribbons in dilute H_(2)SO_(4) solution in order to enhance the degradation efficiency of pesticide wastewater.Compared to the as-spun ribbons,it is found that the dealloyed ribbons with the networked nanoporous structure exhibit higher degradation efficiency due to their large specific surface areas and enough active sites for the degradation process.Both the average pore sizes of the nanoporous structure and the degradation efficiency of the pesticide wastewater increase with the increase of Ag addition in the dealloyed ribbons.The maximum degradation efficiency up to 95.8%is obtained for the Mg_(65)Cu_(15)Ag_(10)Y_(10)dealloyed ribbon under the optimal conditions of pH being 3,the initial cis-cypermethrin concentration being 500 mg/L,and the dosage of dealloyed ribbon being 1.33 g/L. 展开更多
关键词 networked nanoporous structure MgCu-based amorphous ribbon DEALLOYING cis-cypermethrin wastewater degradation efficiency
下载PDF
Optimum Condition of Rice Straw Hydrolysate Detoxification with Charcoal Powder for Cellulosic Ethanol Production by Pichiastipitis TISTR 5806
16
作者 Teerapatr Srinorakutara Yuttasak Subkaree +1 位作者 Nassapat Boonvitthya Nantana Bamrungchue 《Journal of Food Science and Engineering》 2016年第2期75-81,共7页
In this study, the rice straw was hydrolysed by using 3.0% (w/v) H2SO4 followed by enzymatic hydrolysis. The rice straw hydrolysate obtained was treated with charcoal powder and the optimal condition of detoxificati... In this study, the rice straw was hydrolysed by using 3.0% (w/v) H2SO4 followed by enzymatic hydrolysis. The rice straw hydrolysate obtained was treated with charcoal powder and the optimal condition of detoxification with charcoal powder was investigated. The results showed that the optimal condition for detoxification was the use of 2.5 grams of non-sterilized charcoal powder in 100 mL hydrolysate. The mixture was operated at pH 5.0, 30 ℃ and 160 rpm for 5 min. The detoxified hydrolysate was then used for ethanol production using P. stipitis TISTR 5806. The condition of the detoxified hydrolysate fermentation which gave maximum ethanol concentration of 21 g/L was at pH 5.0, 30 ℃ and 160 rpm for 72 h. Without detoxification, the P. stipitis TISTR 5806 could not however utilize the hydrolysate for ethanol production. 展开更多
关键词 DETOXIFICATION charcoal rice straw ethanol fermentation P. stipitis.
下载PDF
Thermal Dehydration Kinetics of Gypsum and Borogypsum under Non-isothermal Conditions 被引量:2
17
作者 I.Y.Elbeyli S.Piskin 《Chinese Journal of Chemical Engineering》 SCIE EI CAS CSCD 2004年第2期302-305,共4页
Thermal dehydration of gypsum and borogypsum was investigated under nonisothermal conditions in air by using simultaneous thermogravimetric-differential thermal analyzer. Nonisothermal experiments were carried out at ... Thermal dehydration of gypsum and borogypsum was investigated under nonisothermal conditions in air by using simultaneous thermogravimetric-differential thermal analyzer. Nonisothermal experiments were carried out at various linear heating rates. Kinetics of dehydration in the temperature range of 373-503 K were evaluated from the DTA (differential thermal analysis)-TGA (thermogravimetric analysis) data by means of Coats-Redfern,Kissinger and Doyle Equations. Values of the activation energy and the pre-exponential factor of the dehydration were calculated. The results of thermal experiments and kinetic parameters indicated that borogypsum is similar to gypsum from dehydration mechanism point of view although it consists of boron and small amount of alkali metal oxides. 展开更多
关键词 GYPSUM borogypsum differential thermal analysis THERMOGRAVIMETRICANALYSIS KINETICS
下载PDF
Optimization Study on Oxidative Desulfurization of Crude Oil under Electric Field
18
作者 Liu Lin Lü Hong +2 位作者 Meng Fanfei Wang Ning He Yiyi (Liaoning Province Key Laboratory for Synthesis and Application of Functional Compounds,Bohai University,Jinzhou 121013) 《China Petroleum Processing & Petrochemical Technology》 SCIE CAS 2011年第3期59-63,共5页
Oxidative desulfurization (ODS) of Azeri crude oil was studied under the electric field.By means of orthogonal experiments,the optimum conditions for desulfurization of crude oil were identified,while the effect of ox... Oxidative desulfurization (ODS) of Azeri crude oil was studied under the electric field.By means of orthogonal experiments,the optimum conditions for desulfurization of crude oil were identified,while the effect of oxidative desulfurization under the electric field was compared with that of the single oxidative desulfurization method.The test results showed that the desulfurization reaction taking place under the electric field would be better than the traditional method.The desulfurization rate of crude oil could reach up to 77.06% at 115 ℃ at a distilled water amount of 10 m%,a desulfurizer dosage of 200 μg/g,and a demulsifier dosage of 50 μg/g. 展开更多
关键词 crude oil oxidative desulfurization electric field orthogonal experiment
下载PDF
Biosorption of Chromium from Aqueous Solution Using Chitosan 被引量:4
19
作者 Naoki Kano Kunlhlro Tanabe +2 位作者 Meiling Pang Yanling Deng Hiroshi Imaizumi 《Journal of Chemistry and Chemical Engineering》 2014年第11期1049-1058,共10页
Adsorption experiment from aqueous solutions containing known amount of Cr (chromium) using chitosan was explored to evaluate the efficiency of chitosan as sorbent for Cr. Some variable parameters such as pH, reacti... Adsorption experiment from aqueous solutions containing known amount of Cr (chromium) using chitosan was explored to evaluate the efficiency of chitosan as sorbent for Cr. Some variable parameters such as pH, reaction time and chitosan dosage were optimized. Under the optimum experiment condition, the effect of common ions on the adsorption of Cr (i.e., Na^+, K^+, Mg^2+, Ca^2+ for Cr(Ⅲ), and Cl^-, NO3^-, SO4^2- for Cr(Ⅵ)) was also investigated. Furthermore, the sorption mechanism of Cr by chitosan was investigated by applying Langmuir and Freundlich isotherm equations to the data obtained. In addition, to confirm the characteristics of the chitosan, the surface morphology of the biomass was determined by SEM (scanning electron microscope) and specific surface area analyzer (N2-BET (Brunaeur, Emmet and Teller)). Consequently, the following matters have been mainly clarified: (1) chitosan can be an efficient sorbent for Cr (both Cr(Ⅲ) and Cr(Ⅵ)); (2) the effect of common ions on the adsorption ofCr (Cr(Ⅲ) and Cr(Ⅵ)) was not significant under this experimental conditions; (3) adsorption isotherms using the chitosan can be generally described by Langmuir isotherm more satisfactorily for Cr. The adsorption may have occurred mainly by monolayer reaction; (4) the rates of adsorption were found to conform to pseudo-second order kinetics. 展开更多
关键词 BIOSORPTION CHROMIUM CHITOSAN adsorption isotherms KINETICS
下载PDF
The Impact of Unrealized Foreign Exchange Differences for Accounting and Taxation 被引量:1
20
作者 Georgiana Gabriela Toader Mihaela Dumitrana 《Journal of Modern Accounting and Auditing》 2012年第4期472-479,共8页
The present study is intended to be an analysis of the main Romanian legal provision in what concerns the impact of foreign exchange differences and potential consequences at the level of financial statements for comp... The present study is intended to be an analysis of the main Romanian legal provision in what concerns the impact of foreign exchange differences and potential consequences at the level of financial statements for companies. In Romanian legislation, the issue of the foreign exchange differences is treated at a general level: these are recognized as a profit and loss item and as a consequence, they are included in the taxable base when booked in the accounting. Our legislation does not provide for specific treatments depending on the 'realization momenf' of these differences or depending on the conditions for recognizing a gain/loss from foreign exchange differences. For the unrealized exchange differences arising from the application of accounting rules on monthly assessment of foreign currency monetary items, there is not a specific event or transaction to determine income or expenditure. This monthly review depending on the National Bank of Romania [BNR] foreign exchange rate valid on the last day of the month aims to bring closer to reality the financial position of an entity. The exchange rate is a monetary policy item set by the central bank and may be influenced by various factors such as: monetary policy of the BNR; inflation target objectives and rate of exchange stabilization or reduction efforts, as is the case of BNR in the last years to fulfill EU criteria for adoption of the EURO; periodical influences of speculative capitals on the exchange rate level; economic status and especially exports and imports. However, a taxpayer should not be charged unless there is evidence of the "economic enrichment" thereof. However, this enrichment, seen as a rising economic value of the company, depends on the perspective from which is seen: the owner of the company or the tax authorities. The exchange differences impact also the value of the owners' equity for which a minimum level is requested under the commercial company law. In case of negative values, this triggers various risks at the level of the continuity principle or even endangers the existence of the company. 展开更多
关键词 foreign exchange differences profit allocation accrual principle economic enrichment realized income/profit
下载PDF
上一页 1 2 下一页 到第
使用帮助 返回顶部