焦煤公司内部煤款市场法结算创新应用与实践

随着市场经济发展和税制改革,企业外部利益相关方特别是政府部门,对企业内部经济运行关注度逐步提高。焦煤公司煤炭销售历史上沿用二级结转方法:即煤炭签约销售统一由集团运销处负责,运销处对外部市场销售后,再对内部各矿井结算煤款,由于内、外部销售确认时间和价格的差异性,导致出现税务和资产风险。

Hermitian Operators Conjugate to Two-Mode Number-Difference Operator Studied in Entangled State Representation

In similar to the derivation of phase angle operator conjugate to the number operator by Arroyo Carrasco-Moya Cessay we deduce the Hermitian phase operators that are conjugate to the two-mode number-difference operatorand the three-mode number combination operator.It is shown that these operators are on the same footing in theentangled state representation as the one of Turski in the coherent state representation.

铁路货车段修实行目标成本动态管理应用研究

在财政部大力推动管理会计在企业运用、国铁集团实施货车修理差异化清算和企业追求自身价值增值的背景下,以N车辆段为案例研究对象,探讨目标成本动态管理在企业的具体运用。案例沿着对比目标成本和实际成本差异、优化作业流程、为货车段修提供决策依据的研究思路,通过实地调研、现场写实、数据分析等方法,综合运用目标成本法、作业成本法和本量利分析法等管理会计工具,计算出不同车况货车单车段修实际成本,找出货车段修中非增值环节,构建了不同车况段修车决策的本量利分析模型。通过差异化结算下目标成本动态管理项目运用,N车辆段降本节支效果明显,2018年平均单车成本下降了8.46%。

Two-dimensional Numerical Simulation of an Elastic Wedge Water Entry by a Coupled FDM-FEM Method

Hydroelastic behavior of an elastic wedge impacting on calm water surface was investigated. A partitioned approach by coupling finite difference method （FDM） and finite element method （FEM） was developed to analyze the fluid structure interaction （FSI） problem. The FDM, in which the Constraint Interpolation Profile （CIP） method was applied, was used for solving the flow field in a fixed regular Cartesian grid system. Free surface was captured by the Tangent of Hyperbola for Interface Capturing with Slope Weighting （THINC/SW） scheme. The FEM was applied for calculating the structural deformation. A volume weighted method, which was based on the immersed boundary （IB） method, was adopted for coupling the FDM and the FEM together. An elastic wedge water entry problem was calculated by the coupled FDM-FEM method. Also a comparison between the current numerical results and the published results indicate that the coupled FDM-FEM method has reasonably good accuracy in predicting the impact force.

A Comprehensive Assessment of Water Quality at the Rosetta Branch of the Nile River, Egypt

The aim of the present study is to assess the water quality along the Rosetta branch of the Nile River, Egypt. The study area extends from upstream of the EI-Rahawy drain to the end of the branch. The correlation matrix was performed to help identify the nature of correlations between the different parameters. The WQI （water quality index） was calculated seasonally at different points along the Rosetta branch to provide a simple indicator of water quality at these points. The results of WQI calculations showed that the fecal coliform is the main cause of poor water quality along the Rosetta branch. A statistical analysis was also performed using a two-way ANOVA （analysis of variance） to identify the significant sources of water pollution and to determine the impact of the parameters on a mass loading. A significant difference was observed between the impacts of the pollution sources on the water quality. Also, a significant difference was observed between the impacts of each parameter in the mass loading. The results showed that the E1-Rahawy, Tala and Sabal drains are the major sources for water quality degradation along the Rosetta branch and that the effect of the EI-Tahrir and the Zawyet El-Baher drains on the water quality is not significant.

Analysis of Critical Load of the Orthotropic Plate Structures

Advanced design based on the concept of orthotropic structure includes better use of materials, less weight compared to the equivalent isotropic construction and controlled effectively reserve resistance in all its segments. In this case a calculation of critical load is exposed using the FDM （Finite Difference Method） concept of thin plates subjected to complex loads due to forces in the middle-plane. Results of calculation model, discussed in this paper, are given in graphic form. Presented results should serve as an indicator of the expansion of theoretical base of similar models, which can be reasonably use by researchers and engineers in their practices, and by students for educational purposes.

Fully Differential Leapfrog Implementation for High-Pass Ladder Filters

This paper presents a novel leapfrog signal flow graph （SFG） implementation by fully differential Op amp integrators, which combines low sensitivity, high dynamic range with simple circuit configuration. The direct SFG simulation and leapfrog SFG simulation can yield integrator-based structures likewise, but both of them will lead to higher circuit complexity, noise density and sensitivity. Three Butterworth 5-order high-pass filters with a pass band edge frequency of 1.778 kHz are designed based on different SFGs. From the example, the noise density of the sim- plest leapfrog configuration is approximately 0.4 nV/Hz~/2 lower than those of the other two in the stop band, and shows the best noise density in the pass band. The sensitivity densities of two types of leapfrog filters are approxi- mately equivalent, while that of the direct SFG simulation filter is much higher. However, the pass band response of the simplest configuration is not as good as those of the other two because of two parasitic zeros （at 708 kHz, -31.6 dB and 1.59 MHz, 20.55 dB） and a parasitic pole （at 4.57 MHz, 45.5 dB）.

Study of Doubly Heavy Baryon Spectrum via QCD Sum Rules

In this work, we calculate the mass spectrum of doubly heavy baryons with the diquaxk model in terms of the QCD sum rules. The interpolating currents are composed of a heavy diquaxk field and a light quark field. Contributions of the operators up to dimension six are taken into account in the operator product expansion. Within a reasonable error tolerance, our numerical results axe compatible with other theoretical predictions. This indicates that the diquaxk picture reflects the reality and is applicable to the study of doubly heavy baryons.

Design of GaAs/Al_xGa_(1-x)As asymmetric quantum wells for THz-wave by difference frequency generation

The energy levels, wave functions and the second-order nonlinear susceptibilities are calculated in GaAs/Al0.2Ga0.8As/Al0.5Ga0.5As asymmetric quantum well （AQW） by using an asymmetric model based on the parabolic and non-parabolic band. The influence of non-parabolicity can not be neglected when analyzing the phenomena in narrow quantum wells and in higher lying subband edges in wider wells. The numerical results show that under double resonance （DR） conditions, the second- order difference frequency generation （DFG） and optical rectification （OR） generation susceptibilities in the AQW reach 2.5019 μm/V and 13.208 μm/V, respectively, which are much larger than those of the bulk GaAs. Besides, we calculate the absorption coefficient of AQW and find out the two pump wavelengths correspond to the maximum absorption, so appropriate pump beams must be selected to generate terahertz （THz） radiation by DFG.

Measurement of boiling heat transfer coefficient in liquid nitrogen bath by inverse heat conduction method

Inverse heat conduction method (IHCM) is one of the most effective approaches to obtaining the boiling heat transfer coefficient from measured results. This paper focuses on its application in cryogenic boiling heat transfer. Experiments were conducted on the heat transfer of a stainless steel block in a liquid nitrogen bath, with the assumption of a 1D conduction condition to realize fast acquisition of the temperature of the test points inside the block. With the inverse-heat conduction theory and the explicit finite difference model, a solving program was developed to calculate the heat flux and the boiling heat transfer coefficient of a stainless steel block in liquid nitrogen bath based on the temperature acquisition data. Considering the oscillating data and some unsmooth transition points in the inverse-heat-conduction calculation result of the heat-transfer coefficient, a two-step data-fitting procedure was proposed to obtain the expression for the boiling heat transfer coefficients. The coefficient was then verified for accuracy by a comparison between the simulation results using this expression and the verifying experimental results of a stainless steel block. The maximum error with a revised segment fitting is around 6%, which verifies the feasibility of using IHCM to measure the boiling heat transfer coefficient in liquid nitrogen bath.

Theoretical model for the improved PCC pile using expansive concrete

Conventional PCC pile technique has been widely used as embankment piles for highway construction in China. To further improve the PCC pile capacity, the expansive concrete technique has been applied to the PCC pile to replace the normal concrete recently. The use of expansive concrete for the PCC pile could increase the pile diameter as well as the contact pressure at the pile-soil interface due to the expansion process of concrete, which allows the improved PCC pile to provide higher capacity than the conventional PCC pile. This paper presents a theoretical model for the new improved PCC pile using expansive concrete technique. The model is formulated by assuming the PCC pile installation process as large strain undrained cylindrical cavity expansion and the subsequent pile shaft expansion combined with soil consolidation process is simulated by the small strain cylindrical cavity expansion combined with strain-controlled consolidation. Then, similarity solution technique is used to solve the problem of cavity expansion in modified cam Clay （MCC） model, while the strain-controlled consolidation is calculated through the finite difference method （FDM）. Subsequently, the suitability of the cavity expansion solution in the interpretation of the PCC pile installation is verified by comparing the calculated excess pore pressure with the measured value in an instrumented field test. The stress changes and excess pore pressure during the PCC pile installation and subsequent pile shaft expansion are investigated by means of parametric study. The proposed theoretical model first reveals and quantifies the fundamental mechanism of the PCC pile using expansive concrete technique and it provides a theoretical basis for developing design methods of the new improved PCC pile in the future.

High-Precision Direct Method for the Radiative Transfer Problems

It is the main aim of this paper to investigate the numerical methods of the radiative transfer equation. Using the five-point formula to approximate the differential part and the Simpson formula to substitute for integral part respectively, a new high-precision numerical scheme, which has 4-order local truncation error, is obtained. Subsequently, a numerical example for radiative transfer equation is carried out, and the calculation results show that the new numerical scheme is more accurate.