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通过匹配原油计价量与加工量规避原油计价风险的探讨 被引量:2
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作者 宋晖 《中外能源》 CAS 2014年第3期71-75,共5页
进口原油具有的贸易特点及计价方法,与炼油企业当期销售成品油的计价方法不同,造成原油与成品油计价期不同,在国际油价剧烈波动,特别是油价快速下跌时,使炼油企业严重亏损。当企业均衡生产时,这种时间差带来的市场风险会通过装置长周期... 进口原油具有的贸易特点及计价方法,与炼油企业当期销售成品油的计价方法不同,造成原油与成品油计价期不同,在国际油价剧烈波动,特别是油价快速下跌时,使炼油企业严重亏损。当企业均衡生产时,这种时间差带来的市场风险会通过装置长周期运行而减小,但当企业的加工和采购进度因装置检修、非计划停工以及市场供需调整等原因进行大幅调整时,成本和产品价格之间的时间差可能会给企业带来巨大风险。分别介绍了进口原油、成品油的贸易特点及计价方法,提出了如何研究国际油价走势。分析了国际油价上涨时,如何选择原油计价期,实现低价采购原油、高价销售成品油的目标;国际油价下跌时,如何实现同期原油计价量与原油加工量匹配,实现均衡计价,规避因国际油价波动造成的企业亏损,进一步剖析了如何运用套期保值方法,锁定当期炼油企业原油加工效益。同时,列举了操作中的注意事项,提出套期保值应善于选择时机操作,加强计划管理的重要性,以及控制合理库存的必要性。 展开更多
关键词 原油 计价量 加工 套期保值
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论工程量清单计价模式 被引量:1
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作者 吴娟梅 吴玉杰 《黄河水利职业技术学院学报》 2004年第4期48-49,共2页
工程量清单计价的编制应遵守“四统一”的规则,相关费用组合应更加科学合理。体现综合单价计价、计价量价分离、风险承担的特点,在工程项目的准备、招投标阶段、施工实施阶段、竣工结算阶段进行全程控制。特点和控制进行了较详细的阐述。
关键词 工程清单 综合单价 计价量价分离 自主报价
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浅析工程量清单计价对招投标的影响
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作者 张国付 《中文科技期刊数据库(引文版)工程技术》 2017年第1期99-99,共1页
随着社会主义市场经济的发展,转变市场模式工程造价管理由“量价合一的计划模式向“量价分离”,工程量清单计价方法,是建设市场的建立、发展和完善的必然结果。
关键词 工程 清单计价 招投标 影响
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工程量清单计价的探讨
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作者 肖毅 《科技风》 2010年第1期78-,共1页
本文通过对当前我国工程造价管理存在的主要问题、工程量清单计价模式对其在工程造价管理中的应用进行分析,在建设工程招投标过程中推行工程量清单计价方式,既为业主控制和管理工程造价提供了确切的保证,也为企业提供了一种公平竞争的... 本文通过对当前我国工程造价管理存在的主要问题、工程量清单计价模式对其在工程造价管理中的应用进行分析,在建设工程招投标过程中推行工程量清单计价方式,既为业主控制和管理工程造价提供了确切的保证,也为企业提供了一种公平竞争的市场环境。 展开更多
关键词 建筑工程 工程 清单计价 管理
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工程量清单模式下施工索赔探讨
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作者 魏学文 《现代商贸工业》 2009年第15期247-248,共2页
结合多年的实际工作经验,介绍了工程量清单计价模式下施工索赔的相关概念及其意义,探讨了工程索赔的识别、计算方法以及索赔策略,供相关人士参考。
关键词 清单计价模式 施工索赔 识别 计算 策略
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论工程量清单模式下施工索赔
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作者 胡欣茹 《科技风》 2010年第12期91-,共1页
结合多年的实际工作经验,介绍了工程量清单计价模式下施工索赔的相关概念及其意义,探讨了工程索赔的识别、计算方法以及索赔策略,供相关人士参考。
关键词 清单计价模式 施工索赔 识别 计算 策略
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工程造价的确定和控制方法研究 被引量:1
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作者 陈肖峰 朱跃强 《中国新技术新产品》 2008年第16期158-158,共1页
本文对建筑工程造价管理确定与控制的方法及应用进行了系统分析。
关键词 工程清单 计价量 工程造价
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工程造价的确定和控制方法研究
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作者 朱贤志 《城市建设(下旬)》 2010年第4期320-320,共1页
本文对建筑工程造价管理确定与控制的方法及应用进行了系统分析,主要介绍了量价分离法确定工程造价,最后提出了工程造价的四种控制方法。
关键词 工程清单 计价量 工程造价
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Reserve estimation of an open pit mine under price uncertainty by real option approach 被引量:8
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作者 AKBARI Afshin Dehkharghani OSANLOO Morteza SHIRAZI Mohsen Akbarpour 《Mining Science and Technology》 EI CAS 2009年第6期709-717,共9页
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
关键词 RESERVE open pit mining metal price uncertainty Real Option Approach (ROA) copper deposit
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Sense Estimation and Instrumental Evaluation of Fabric-Evoked Prickle 被引量:1
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作者 敖利民 郁崇文 《Journal of Donghua University(English Edition)》 EI CAS 2004年第3期82-87,共6页
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
关键词 MECHANISM the influencing factors statistical measures subjective evaluation objective evaluation
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鸡东灌区农业供水水价改革的重要性分析
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作者 赵文利 陈剑懿 张红媛 《黑龙江水利科技》 2011年第3期238-238,共1页
通过对鸡西市农业供水水价分析,说明鸡东灌区水价竟没达到供水成本,严重影响农田水利设施的正常运行。文章提出农村供水水价存在的主要问题和原因,同时指出水价改革的重要性。
关键词 农业供水 按面积计价 水价过低 无法正常运转 水价政策 计价
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Dynamic Assessment on Regional Eco-environmental Quality Using AHP-Statistics Model—A Case Study of Chaohu Lake Basin 被引量:8
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作者 LI Ruzhong 《Chinese Geographical Science》 SCIE CSCD 2007年第4期341-348,共8页
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
关键词 eco-environmental quality assessment AHP-statistics model Chaohu Lake
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Full-Goodwill Method of Accounting for Business Combinations and Quality of Financial Statements
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作者 Jacek Welc 《Journal of Modern Accounting and Auditing》 2015年第11期549-560,共12页
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
关键词 GOODWILL full-goodwill method business combinations financial statement quality fair value accounting
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The evolution of fair value from a Chinese perspective: Concepts and related problems
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作者 WANG Xiao-yan 《Journal of Modern Accounting and Auditing》 2008年第8期42-47,共6页
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
关键词 FV FVM CAS FAS IAS
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Realization of Bipartite Positive-Operator-Value Measurements of Two-Photon Polarization States
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作者 LIN Qing 《Communications in Theoretical Physics》 SCIE CAS CSCD 2009年第2期244-246,共3页
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
关键词 POVM linear optics cross-Kerr nonlinearity
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BIM技术在建筑工程造价管理中的应用
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作者 孙宝潮 《门窗》 2019年第20期39-40,共2页
随着现代技术的发展BIM技术在建筑行业也获得了更为广泛的应用,BIM技术的应用弥补了以往手工算量所存在的缺陷。也为以后的建筑工程造价管理提供了全新的发展方向。下文将针对BIM技术的基本概念及其施工运用的过程中所产生的问题及影响... 随着现代技术的发展BIM技术在建筑行业也获得了更为广泛的应用,BIM技术的应用弥补了以往手工算量所存在的缺陷。也为以后的建筑工程造价管理提供了全新的发展方向。下文将针对BIM技术的基本概念及其施工运用的过程中所产生的问题及影响进行深入阐述。 展开更多
关键词 BIM技术 工程造价关键 计价软件
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Evaluating the influence of 6 MV and 15 MV photon beams on prostate intensity-modulated radiation therapy plans
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作者 Reham A.El Gendy Ehab M.Attalla +1 位作者 Yasser M.Elkerm Ali Alfarrash 《Oncology and Translational Medicine》 2016年第1期26-33,共8页
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
关键词 intensity-modulated radiation therapy (IMRT) mixed-energy plans 6 MV 15 MV prostate cancer radiation treatment planning dose-volumetric analysis
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Fair Value Disclosure, External Appraisers, and the Reliability of Fair Value Measurements
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作者 Nicola Moscariello 《Journal of Modern Accounting and Auditing》 2012年第5期641-656,共16页
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
关键词 fair value accounting (FVA) information asymmetry external appraiser informative disclosure protective disclosure
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Research of the Thermal Parameters and the Accuracy of Flow Measurement of the Biological Fuel
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作者 Igor Korobiichuk Shavursky Yurij +1 位作者 Michal Nowicki Roman Szewczyk 《Journal of Mechanics Engineering and Automation》 2015年第7期415-419,共5页
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
关键词 Thermoanemometric flow-meter biological fuel physically-informational models
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Study on engineering audit based on Valuation
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作者 Wei Zuo Xiaoli Hu Lili Dou 《International English Education Research》 2015年第3期38-39,共2页
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
关键词 list valuation project audit BIDDING
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