Reserve estimation is a key to find the correct NPV in a mining project. The most important factor in reserve estimation is the metal price. Metal price fluctuations in recent years were exaggerated, and imposed a hig...Reserve estimation is a key to find the correct NPV in a mining project. The most important factor in reserve estimation is the metal price. Metal price fluctuations in recent years were exaggerated, and imposed a high degree of uncertainty to the reserve estimation, and in consequence to the whole mine planning procedure. Real option approach is an efficient method of decision making in the uncertain conditions. This approach has been used for evaluation of defined natural resources projects until now. This study considering the metal price uncertainty used real option approach to prepare a methodology for reserve estimation in open pit mines. This study was done on a copper cylindrical deposit, but the achieved methodology can be adjusted for all kinds of deposits. This methodology was comprehensively described through the examples in such a manner that can be used by the mine planners.展开更多
In this paper, the mechanism of fabric-evoked prickle is discussed, which indicates that the mechanical stimuli aroused by the fiber ends on the fabric surface to the skin-sensory receptors are responsible for prickle...In this paper, the mechanism of fabric-evoked prickle is discussed, which indicates that the mechanical stimuli aroused by the fiber ends on the fabric surface to the skin-sensory receptors are responsible for prickle. The factors influencing the intensity of prickle are specialized and anatomized. Several means of sense estimate, including the corresponding statistical measures, are described. A few groping objective methods of evaluating prickle are analyzed, including the testing principles, the advantages and the disadvantages. At last, a new concept is proposed on the objective evaluation of prickle.展开更多
An indicator system closely connected with eco-environment, in which indicator involves in such fields as society, economy, resources, environment and ecology, is first proposed for eco-environmental quality assessmen...An indicator system closely connected with eco-environment, in which indicator involves in such fields as society, economy, resources, environment and ecology, is first proposed for eco-environmental quality assessment. Then, a hierarchical model with four levels is established by virtue of these indicators and attributes. In the model, weights of indicators and attributes are determined by combining Delphi method with the Analytic Hierarchy Process (AHP) and a statistic method is used to eliminate the influences arising from the differences in dimension and magnitude of indicators. On these grounds, an AHP-statistics model is provided for regional eco-environmental quality assessment. As a case, such AHP-statistics model is utilized in the dynamic analysis of regional eco-environmental assessment in Chaohu Lake basin. Study results show that natural environmental quality in the watershed was in the declining state while social environmental quality was in a markedly improved situation from 1996, and the synthetic eco-environmental quality was gradually and slowly improved under the common influences of both natural and social environmental factors. Example of application testified the capacities of above methodology to evaluate the real and dynamic state of regional eco-environmental quality.展开更多
Accounting goodwill arises as a result of business combinations and appears in a consolidated balance sheet of an acquirer. It is an intangible asset which reflects an excess of value of an acquired business as a whol...Accounting goodwill arises as a result of business combinations and appears in a consolidated balance sheet of an acquirer. It is an intangible asset which reflects an excess of value of an acquired business as a whole over a summed value of its identifiable net assets. Since 2010, the International Financial Reporting Standards （IFRS） allow for two alternative methods of measuring goodwill in those business combinations, where an acquirer obtains a control over a target company without obtaining 100% share in its shareholder＇s equity. Under one of these methods, which is called a ＂full-goodwill method＂, the goodwill attributable to non-controlling interests in subsidiary is measured at fair value. Thus, the main accounting problem with this method lies in its requirement to estimate the fair value of non-controlling interests. This paper suggests that the ＂full-goodwill method＂ may sacrifice financial statement reliability for its alleged relevance, with significant potential for ＂creative accounting＂. The problems with reliability and transparency of financial statements, when ＂full-goodwill method＂ is applied, are illustrated by a real-life example of the takeover of Formula Systems Ltd. by Asseco Group （one of the biggest IT companies in Europe, listed on the Warsaw Stock Exchange）.展开更多
On Jan. 1 st, 2007, Chinese public companies commenced the implementation of one basic and 38 specific accounting standards. A significant feature of these new standards is their focus on fair value （FV） and fair va...On Jan. 1 st, 2007, Chinese public companies commenced the implementation of one basic and 38 specific accounting standards. A significant feature of these new standards is their focus on fair value （FV） and fair value measurement （FVM）. Company interviews and training sessions designed to promote understanding of the new accounting regime have revealed a number of problems relating to both theoretical understanding and practical application. This paper proceeds as follows. It commences with a discussion of the development of FV and FVM concepts by examining IAS 39, FAS 157, FAS 159 and CAS. There follows an analysis of the current status of FV and FVM theory and application. The paper concludes with an exploration of some related problems arising within the FV theoretical framework and its practical application.展开更多
In this letter, we propose a scheme of a special quantum optical Fredkin gate assisted by optical manip- ulations and postselection from the coincidence measurements, and then modify it with cross-Kerr nonlinearities ...In this letter, we propose a scheme of a special quantum optical Fredkin gate assisted by optical manip- ulations and postselection from the coincidence measurements, and then modify it with cross-Kerr nonlinearities to be suitable for the realization of all possible positive operator-valued measurements of bipartite polarization states. This scheme is feasible in the lab with the current experimental technology.展开更多
Objective We aimed to determine the ef ects of low- and high-energy intensity-modulated radiation therapy （IMRT） photon beams on the target volume planning and on the critical organs in the case of prostate can-cer....Objective We aimed to determine the ef ects of low- and high-energy intensity-modulated radiation therapy （IMRT） photon beams on the target volume planning and on the critical organs in the case of prostate can-cer. Methods Thirty plans were generated by using either 6 MV or 15 MV beams separately, and a combination of both 6 and 15 MV beams. Al plans were generated by using suitable planning objectives and dose con-straints, which were identical across the plans, except the beam energy. The plans were analyzed in terms of their target coverage, conformity, and homogeneity, regardless of the beam energy. Results The mean percentage values of V70 Gy for the rectal wal for the plans with 6 MV, 15 MV, and mixed-energy beams were 16.9%, 17.8%, and 16.4%, respectively, while the mean percentage values of V40 Gy were 53.6%, 52.3%, and 50.4%. The mean dose values to the femoral heads for the 6 MV, 15 MV, and mixed-en-ergy plans were 30.1 Gy, 25.5 Gy, and 25.4 Gy, respectively. The mean integral dose for the 6 MV plans was 10% larger than those for the 15 MV and mixed-energy plans.Conclusion These preliminary results suggest that mixed-energy IMRT plans may be advantageous with respect to the dosimetric characteristics of low- and high-energy beams. Although the reduction of dose to the organs at risk may not be clinical y relevant, in this study, IMRT plans using mixed-energy beams exhibited better OAR sparing and overal higher plan quality for deep-seated tumors.展开更多
By developing an analytical model, this paper examines the role of the ＂external appraiser＂ as a tool to face the informational asymmetry issue related to fair value measurements. A comparison between such a signali...By developing an analytical model, this paper examines the role of the ＂external appraiser＂ as a tool to face the informational asymmetry issue related to fair value measurements. A comparison between such a signaling mechanism and a ＂full fair value disclosure＂ is firstly carried out, highlighting variables affecting the efficiency and the effectiveness of both information strategies. Then, recovering the traditional distinction between ＂protective disclosure＂ （hard information） and ＂informative disclosure＂ （soft information）, this paper demonstrates how the former could significantly increase the positive effects associated to an employment of an independent valuer, reaching some conclusions useful to the standard setting process.展开更多
The heat parameters, the thermoanemometric flow-meter （TAF） errors and the experimental characteristics have been defined. The results of experiments were conducted with the help of physically-informational models a...The heat parameters, the thermoanemometric flow-meter （TAF） errors and the experimental characteristics have been defined. The results of experiments were conducted with the help of physically-informational models allowing to realize all major thermal methods and their inherent informative options. The metrological evaluation was made and the sensitivity to the consumption of gas and liquid have been defined, their static and dynamic errors, followed by the comparison of costs according to these criteria. The developed method provides accurate measurement of volumetric flow of motor fuel 1.0-1.5% at heater temperature measurement accuracy of 1%.展开更多
in the bill of quantities mode, audit department how to perform the function of supervision, control the cost of the project, to improve the infrastructure investment efficiency to have the important meaning. This art...in the bill of quantities mode, audit department how to perform the function of supervision, control the cost of the project, to improve the infrastructure investment efficiency to have the important meaning. This article from the valuation list elements of engineering audit mode based solutions, engineering audit under BOQ valuation mode is put forward from the audit information management, engineering contract claim, audit personnel quality etc..展开更多
文摘Reserve estimation is a key to find the correct NPV in a mining project. The most important factor in reserve estimation is the metal price. Metal price fluctuations in recent years were exaggerated, and imposed a high degree of uncertainty to the reserve estimation, and in consequence to the whole mine planning procedure. Real option approach is an efficient method of decision making in the uncertain conditions. This approach has been used for evaluation of defined natural resources projects until now. This study considering the metal price uncertainty used real option approach to prepare a methodology for reserve estimation in open pit mines. This study was done on a copper cylindrical deposit, but the achieved methodology can be adjusted for all kinds of deposits. This methodology was comprehensively described through the examples in such a manner that can be used by the mine planners.
文摘In this paper, the mechanism of fabric-evoked prickle is discussed, which indicates that the mechanical stimuli aroused by the fiber ends on the fabric surface to the skin-sensory receptors are responsible for prickle. The factors influencing the intensity of prickle are specialized and anatomized. Several means of sense estimate, including the corresponding statistical measures, are described. A few groping objective methods of evaluating prickle are analyzed, including the testing principles, the advantages and the disadvantages. At last, a new concept is proposed on the objective evaluation of prickle.
基金Under the auspices of Tackling Key Program for Science and Technology of Anhui Province (No. 07010302165)Natural Science Foundation of Anhui Province (No. 050450303)
文摘An indicator system closely connected with eco-environment, in which indicator involves in such fields as society, economy, resources, environment and ecology, is first proposed for eco-environmental quality assessment. Then, a hierarchical model with four levels is established by virtue of these indicators and attributes. In the model, weights of indicators and attributes are determined by combining Delphi method with the Analytic Hierarchy Process (AHP) and a statistic method is used to eliminate the influences arising from the differences in dimension and magnitude of indicators. On these grounds, an AHP-statistics model is provided for regional eco-environmental quality assessment. As a case, such AHP-statistics model is utilized in the dynamic analysis of regional eco-environmental assessment in Chaohu Lake basin. Study results show that natural environmental quality in the watershed was in the declining state while social environmental quality was in a markedly improved situation from 1996, and the synthetic eco-environmental quality was gradually and slowly improved under the common influences of both natural and social environmental factors. Example of application testified the capacities of above methodology to evaluate the real and dynamic state of regional eco-environmental quality.
文摘Accounting goodwill arises as a result of business combinations and appears in a consolidated balance sheet of an acquirer. It is an intangible asset which reflects an excess of value of an acquired business as a whole over a summed value of its identifiable net assets. Since 2010, the International Financial Reporting Standards （IFRS） allow for two alternative methods of measuring goodwill in those business combinations, where an acquirer obtains a control over a target company without obtaining 100% share in its shareholder＇s equity. Under one of these methods, which is called a ＂full-goodwill method＂, the goodwill attributable to non-controlling interests in subsidiary is measured at fair value. Thus, the main accounting problem with this method lies in its requirement to estimate the fair value of non-controlling interests. This paper suggests that the ＂full-goodwill method＂ may sacrifice financial statement reliability for its alleged relevance, with significant potential for ＂creative accounting＂. The problems with reliability and transparency of financial statements, when ＂full-goodwill method＂ is applied, are illustrated by a real-life example of the takeover of Formula Systems Ltd. by Asseco Group （one of the biggest IT companies in Europe, listed on the Warsaw Stock Exchange）.
文摘On Jan. 1 st, 2007, Chinese public companies commenced the implementation of one basic and 38 specific accounting standards. A significant feature of these new standards is their focus on fair value （FV） and fair value measurement （FVM）. Company interviews and training sessions designed to promote understanding of the new accounting regime have revealed a number of problems relating to both theoretical understanding and practical application. This paper proceeds as follows. It commences with a discussion of the development of FV and FVM concepts by examining IAS 39, FAS 157, FAS 159 and CAS. There follows an analysis of the current status of FV and FVM theory and application. The paper concludes with an exploration of some related problems arising within the FV theoretical framework and its practical application.
基金supported by the Research Projects of Huaqiao University under Grant No.07BS406
文摘In this letter, we propose a scheme of a special quantum optical Fredkin gate assisted by optical manip- ulations and postselection from the coincidence measurements, and then modify it with cross-Kerr nonlinearities to be suitable for the realization of all possible positive operator-valued measurements of bipartite polarization states. This scheme is feasible in the lab with the current experimental technology.
文摘Objective We aimed to determine the ef ects of low- and high-energy intensity-modulated radiation therapy （IMRT） photon beams on the target volume planning and on the critical organs in the case of prostate can-cer. Methods Thirty plans were generated by using either 6 MV or 15 MV beams separately, and a combination of both 6 and 15 MV beams. Al plans were generated by using suitable planning objectives and dose con-straints, which were identical across the plans, except the beam energy. The plans were analyzed in terms of their target coverage, conformity, and homogeneity, regardless of the beam energy. Results The mean percentage values of V70 Gy for the rectal wal for the plans with 6 MV, 15 MV, and mixed-energy beams were 16.9%, 17.8%, and 16.4%, respectively, while the mean percentage values of V40 Gy were 53.6%, 52.3%, and 50.4%. The mean dose values to the femoral heads for the 6 MV, 15 MV, and mixed-en-ergy plans were 30.1 Gy, 25.5 Gy, and 25.4 Gy, respectively. The mean integral dose for the 6 MV plans was 10% larger than those for the 15 MV and mixed-energy plans.Conclusion These preliminary results suggest that mixed-energy IMRT plans may be advantageous with respect to the dosimetric characteristics of low- and high-energy beams. Although the reduction of dose to the organs at risk may not be clinical y relevant, in this study, IMRT plans using mixed-energy beams exhibited better OAR sparing and overal higher plan quality for deep-seated tumors.
文摘By developing an analytical model, this paper examines the role of the ＂external appraiser＂ as a tool to face the informational asymmetry issue related to fair value measurements. A comparison between such a signaling mechanism and a ＂full fair value disclosure＂ is firstly carried out, highlighting variables affecting the efficiency and the effectiveness of both information strategies. Then, recovering the traditional distinction between ＂protective disclosure＂ （hard information） and ＂informative disclosure＂ （soft information）, this paper demonstrates how the former could significantly increase the positive effects associated to an employment of an independent valuer, reaching some conclusions useful to the standard setting process.
文摘The heat parameters, the thermoanemometric flow-meter （TAF） errors and the experimental characteristics have been defined. The results of experiments were conducted with the help of physically-informational models allowing to realize all major thermal methods and their inherent informative options. The metrological evaluation was made and the sensitivity to the consumption of gas and liquid have been defined, their static and dynamic errors, followed by the comparison of costs according to these criteria. The developed method provides accurate measurement of volumetric flow of motor fuel 1.0-1.5% at heater temperature measurement accuracy of 1%.
文摘in the bill of quantities mode, audit department how to perform the function of supervision, control the cost of the project, to improve the infrastructure investment efficiency to have the important meaning. This article from the valuation list elements of engineering audit mode based solutions, engineering audit under BOQ valuation mode is put forward from the audit information management, engineering contract claim, audit personnel quality etc..
