In the eighth edition of International Valuation Standards （IVS） published by International Valuation Standards Committee （IVSC）, ＂Fair value＂ is introduced into the asset valuation standards as one specific kin...In the eighth edition of International Valuation Standards （IVS） published by International Valuation Standards Committee （IVSC）, ＂Fair value＂ is introduced into the asset valuation standards as one specific kind of valuation beside the market value. This definition is not only quite different from the one in the accounting standards, but also difficult to explain in the perspective of asset valuation. This paper focuses on the ＂Fair Value＂ in order to make its relevant meaning and application scope clear in accounting and asset valuation respectively. The discussion helps to avoid the abuse and the misunderstanding of ＂Fair Value＂ for the sake of vague definition.展开更多
Since the 18th century, the irritating but also fascinating scenes of urbanity--a complex phenomenon with cultural, social, political, economic, temporal, spatial, functional, and formal dimensions--have been describe...Since the 18th century, the irritating but also fascinating scenes of urbanity--a complex phenomenon with cultural, social, political, economic, temporal, spatial, functional, and formal dimensions--have been described in literary works. Many seemingly opposite facts, such as individuality/society, freedom/loneliness/socialization, anonymity/strangeness/identity/belonging, diversity/chaos/segregation, indifferent city-dweller/initiative citizenship, have been revealed through literary works, travel and utopian writing, urban theories, scientific studies, manifestos, and newspaper articles. On the one hand, there are those who advocate a life outside the city because they consider the problems produced by the city and the phenomenon of density which they perceive merely in quantitative terms, as unsolvable problems. On the other hand, there are those who see the production of loose urban fabric as a solution or those who accept the （seemingly） opposite facts of urbanity as positive values and therefore support city life. All of these ideas are still as actual today as they were in the past. We are often unable to use our citizen rights to the city, to encounter different classes （social/etlmic/religious）, to experience heterogeneity as an aspect inherent in city life and in the route of our daily life--following the orders of the capitalist system mainly organized around work--and we are often drawn into the same districts on the same paths. Our perception of our urban environments may get monotonous and shallow, but the irritating yet fascinating features of the first big cities still exist and may be grasped and brought into consciousness. Throughout their architectural education, especially in urban design studios, students can be encouraged to investigate the rhythm of their daily life, the conditions of their urban environments, and discovering the city as an intellectual and sensual programme, so that the phenomenon of urbanity can be grasped not just on formal, but on various other dimensions as well. This study focuses on the process and outcomes of two urban studios located in Taksim Square and along the shores of the Golden Horn in Istanhul. Taking the multidimensional content of urbanity into account, acquired theoretically through literary works and studies on urban planning and its history, the main aim of these studios has been the phenomenological understanding of the dynamic content of urbanity by the students. Through creative analysis of permanent/temporary spaces engendered by the diversity of user profiles and actions discovered on phenomenological excursions, students examine the qualitative values of density and global and local dynamics. We believe that designing spaces as ＂prototypes＂ helps highlight the multidimensional content of urbanity. The present study aims not only to highlight the multidimensional content of urbanity, but also to encourage its discussion in architectural design education and to emphasize the positive contribution of theoretical readings and phenomenological studies to urban design studios. The present study also aims to emphasize the beneficial correlation of global and local dynamics as the two faces of urbanity; important more than ever for the big cities of the 21 st century if we advocate for a vivid and resilient city life and citizens.展开更多
In the new century, energy and environmental problems are becoming more critical, and the development of natural energy is desired. Low-grade Thermal Energy Conversion(LTEC) is refocused as one of the renewable energy...In the new century, energy and environmental problems are becoming more critical, and the development of natural energy is desired. Low-grade Thermal Energy Conversion(LTEC) is refocused as one of the renewable energy methods. The usefulness of LTEC is expected using hot springs and waste heat. In the case of the Rankine cycle using ammonia as the working fluid, the thermal properties of the working fluid changes in the evaporator. The traditional evaluation method of heat exchanger performance is the LMTD(Logarithmic Mean Temperature Difference) method. On the other hand, the GMTD(Generalized Mean Temperature Difference) method allows the variation of thermal properties in the heat exchanger. The aim of this study is to compare the two methods for the calculation of temperature differences and the corresponding influence on the total performance of the Rankine cycle that is operated using ammonia as a working fluid. As a result, the thermal efficiency of the Rankine cycle is greater than that of the LMTD method. Moreover, the computable range of the GMTD calculation method is less than that of the LMTD calculation method.展开更多
文摘In the eighth edition of International Valuation Standards （IVS） published by International Valuation Standards Committee （IVSC）, ＂Fair value＂ is introduced into the asset valuation standards as one specific kind of valuation beside the market value. This definition is not only quite different from the one in the accounting standards, but also difficult to explain in the perspective of asset valuation. This paper focuses on the ＂Fair Value＂ in order to make its relevant meaning and application scope clear in accounting and asset valuation respectively. The discussion helps to avoid the abuse and the misunderstanding of ＂Fair Value＂ for the sake of vague definition.
文摘Since the 18th century, the irritating but also fascinating scenes of urbanity--a complex phenomenon with cultural, social, political, economic, temporal, spatial, functional, and formal dimensions--have been described in literary works. Many seemingly opposite facts, such as individuality/society, freedom/loneliness/socialization, anonymity/strangeness/identity/belonging, diversity/chaos/segregation, indifferent city-dweller/initiative citizenship, have been revealed through literary works, travel and utopian writing, urban theories, scientific studies, manifestos, and newspaper articles. On the one hand, there are those who advocate a life outside the city because they consider the problems produced by the city and the phenomenon of density which they perceive merely in quantitative terms, as unsolvable problems. On the other hand, there are those who see the production of loose urban fabric as a solution or those who accept the （seemingly） opposite facts of urbanity as positive values and therefore support city life. All of these ideas are still as actual today as they were in the past. We are often unable to use our citizen rights to the city, to encounter different classes （social/etlmic/religious）, to experience heterogeneity as an aspect inherent in city life and in the route of our daily life--following the orders of the capitalist system mainly organized around work--and we are often drawn into the same districts on the same paths. Our perception of our urban environments may get monotonous and shallow, but the irritating yet fascinating features of the first big cities still exist and may be grasped and brought into consciousness. Throughout their architectural education, especially in urban design studios, students can be encouraged to investigate the rhythm of their daily life, the conditions of their urban environments, and discovering the city as an intellectual and sensual programme, so that the phenomenon of urbanity can be grasped not just on formal, but on various other dimensions as well. This study focuses on the process and outcomes of two urban studios located in Taksim Square and along the shores of the Golden Horn in Istanhul. Taking the multidimensional content of urbanity into account, acquired theoretically through literary works and studies on urban planning and its history, the main aim of these studios has been the phenomenological understanding of the dynamic content of urbanity by the students. Through creative analysis of permanent/temporary spaces engendered by the diversity of user profiles and actions discovered on phenomenological excursions, students examine the qualitative values of density and global and local dynamics. We believe that designing spaces as ＂prototypes＂ helps highlight the multidimensional content of urbanity. The present study aims not only to highlight the multidimensional content of urbanity, but also to encourage its discussion in architectural design education and to emphasize the positive contribution of theoretical readings and phenomenological studies to urban design studios. The present study also aims to emphasize the beneficial correlation of global and local dynamics as the two faces of urbanity; important more than ever for the big cities of the 21 st century if we advocate for a vivid and resilient city life and citizens.
文摘In the new century, energy and environmental problems are becoming more critical, and the development of natural energy is desired. Low-grade Thermal Energy Conversion(LTEC) is refocused as one of the renewable energy methods. The usefulness of LTEC is expected using hot springs and waste heat. In the case of the Rankine cycle using ammonia as the working fluid, the thermal properties of the working fluid changes in the evaporator. The traditional evaluation method of heat exchanger performance is the LMTD(Logarithmic Mean Temperature Difference) method. On the other hand, the GMTD(Generalized Mean Temperature Difference) method allows the variation of thermal properties in the heat exchanger. The aim of this study is to compare the two methods for the calculation of temperature differences and the corresponding influence on the total performance of the Rankine cycle that is operated using ammonia as a working fluid. As a result, the thermal efficiency of the Rankine cycle is greater than that of the LMTD method. Moreover, the computable range of the GMTD calculation method is less than that of the LMTD calculation method.
