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Friction Characteristics Between Marine Clay and Construction Materials
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作者 KOU Hailei HUANG Jiaming CHENG Yang 《Journal of Ocean University of China》 CAS CSCD 2024年第2期427-437,共11页
Structure-soil interface friction characteristics is of importance to investigate the interaction between engineering structures and soils,especially for offshore structures.The interface friction behavior between mar... Structure-soil interface friction characteristics is of importance to investigate the interaction between engineering structures and soils,especially for offshore structures.The interface friction behavior between marine clay and structural materials with different roughness was studied in this paper by using 3D optical scanning tests,a modified direct shear device and numerical simulation.Relationships between the surface roughness of structures,water content and interface friction angle were presented by model tests.The increase of water contents decreased the interface friction angles.For interfaces with different roughness,the interface friction angles will be smaller than that of the soil when the water content exceeds a certain value.The roughness of the interface and the water content of the soil are mutually coupled to influence the coefficient of friction(COF).This paper proposed a Finite Element Method(FEM)to simulate the interface direct shear tests of structures with different roughness.The surface models with different roughness are established based on the structure data obtained by 3D scanning.The Coupled Eulerian-Lagrangian(CEL)approach was employed to analyse soils sheared by irregular surfaces.The interface behavior for interfaces with different roughness under cyclic shear stresses was analyzed by FEM. 展开更多
关键词 marine clay construction material interface friction behavior surface roughness Finite Element method
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Study on the Impact of Collective Commercial Construction Land Entering the Market on Rural Residents’Income:Taking Deqing County,Zhejiang Province as an Example
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作者 Panpan He Haolong Zhao 《Proceedings of Business and Economic Studies》 2024年第4期53-59,共7页
The entry of collective construction land for business purposes is an important measure for deepening the reform of the rural land system,promoting the flow of urban and rural factors,and realizing rural revitalizatio... The entry of collective construction land for business purposes is an important measure for deepening the reform of the rural land system,promoting the flow of urban and rural factors,and realizing rural revitalization.Since the production of the first batch of pilot projects in 2015,33 county-level cities have participated in the pilot policy by 2023.Deqing County,Zhejiang Province,as the first area to participate in the pilot project,aims to achieve more fruitful results.This paper first examines how promoting farmers’income through the market entry of agricultural land can be achieved,then uses the synthetic control method to quantitatively study the impact of collective operational construction land on farmers’income using panel data from 2011 to 2019,and finally proposes relevant suggestions from the perspective of system reform. 展开更多
关键词 Collective operational construction land into the market Farmers’income Synthetic control method
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Joint 3D traveltime calculation based on fast marching method and wavefront construction 被引量:5
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作者 孙辉 孙建国 +5 位作者 孙章庆 韩复兴 刘明忱 刘志强 高正辉 石秀林 《Applied Geophysics》 SCIE CSCD 2017年第1期56-63,189,共9页
3D traveltime calculation is widely used in seismic exploration technologies such as seismic migration and tomography. The fast marching method (FMM) is useful for calculating 3D traveltime and has proven to be effi... 3D traveltime calculation is widely used in seismic exploration technologies such as seismic migration and tomography. The fast marching method (FMM) is useful for calculating 3D traveltime and has proven to be efficient and stable. However, it has low calculation accuracy near the source, which thus gives it low overall accuracy. This paper proposes a joint traveltime calculation method to solve this problem. The method firstly employs the wavefront construction method (WFC), which has a higher calculation accuracy than FMM in calculating traveltime in the small area near the source, and secondly adopts FMM to calculate traveltime for the remaining grid nodes. Due to the increase in calculation precision of grid nodes near the source, this new algorithm is shown to have good calculation precision while maintaining the high calculation efficiency of FMM, which is employed in most of the computational area. Results are verified using various numerical models. 展开更多
关键词 Seismic wave propagation 3D traveltime computation fast marching method wavefront construction method
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Comparison of Construction Method for DEM Simulation of Ellipsoidal Particles 被引量:9
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作者 陶贺 钟文琪 金保升 《Chinese Journal of Chemical Engineering》 SCIE EI CAS CSCD 2013年第7期800-807,共8页
Discrete element model was developed to simulate the ellipsoidal particles moving in the moving bed. Multi-element model was used to describe a ellipsoidal particle, the contact detection algorithm of ellipsoidal part... Discrete element model was developed to simulate the ellipsoidal particles moving in the moving bed. Multi-element model was used to describe a ellipsoidal particle, the contact detection algorithm of ellipsoidal particle was developed, and both contact force and gravity force were considered in the models. The simulation results were validated by our experiment. Three algorithms for representing an ellipsoidal particle were compared in macro and micro aspects. The results show that there exists big difference in the microscopic parameters such as kinetic energy, rotational kinetic energy, deformation, contact force and collision number which leads to the difference of macroscopic parameters. The relative error in the discharge rate and tracer particle position is the largest between 3-tangent-element representation and experimental results. The flow pattern is similar for the 5-element and 3-intersection representations. The only difference is the discharge rate of 5-element representation is larger than the experimental value and that of the 3-intersection representation has the contrary result. Finally the 3-intersection- element reoresentation is chosen in the simulation due to less comouting time than that of the 5-element renresentation. 展开更多
关键词 ellipsoidal particle multi-element model moving bed discrete element model construction method
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The Construction Method for Solving Radial Flow Problem through the Homogeneous Reservoir 被引量:5
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作者 Shunchu Li Wei Li +1 位作者 Xiaoping Li Li Xu 《Applied Mathematics》 2012年第6期517-522,共6页
On the basis of similar structure of solutions of ordinary differential equation (ODE) boundary value problem, the similar construction method was put forward by solving problems of fluid flow in porous media through ... On the basis of similar structure of solutions of ordinary differential equation (ODE) boundary value problem, the similar construction method was put forward by solving problems of fluid flow in porous media through the homogeneous reservoir. It is indicate that the pressure distribution of dimensionless reservoir and bottom hole in Laplace space, which take on the radial flow, also shows similar structure, and the internal relationship between the above solutions were illustrated in detail. 展开更多
关键词 Differential Equation Fluid FLOW in Porous Media BOUNDARY Value PROBLEM construction method Similar Structure RADIAL FLOW HOMOGENEOUS RESERVOIR
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Safety Risk Assessment of Overturning Construction of Towering Structure Based on Cloud Matter–Element Coupled Model
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作者 Yingxue Sang Fengxia Han +2 位作者 Qing Liu Liang Qiao Shouxi Wang 《Computer Modeling in Engineering & Sciences》 SCIE EI 2023年第8期1973-1998,共26页
Rapid urbanization has led to a surge in the number of towering structures,and overturning is widely used because it can better accommodate the construction of shaped structures such as variable sections.The complexit... Rapid urbanization has led to a surge in the number of towering structures,and overturning is widely used because it can better accommodate the construction of shaped structures such as variable sections.The complexity of the construction process makes the construction risk have certain randomness,so this paper proposes a cloudbased coupled matter-element model to address the ambiguity and randomness in the safety risk assessment of overturning construction of towering structures.In the pretended model,the digital eigenvalues of the cloud model are used to replace the eigenvalues in the matter–element basic element,and calculate the cloud correlation of the risk assessment metrics through the correlation algorithm of the cloud model to build the computational model.Meanwhile,the improved hierarchical analysis method based on the cloud model is used to determine the weight of the index.The comprehensive evaluation scores of the evaluation event are then obtained through the weighted average method,and the safety risk level is determined accordingly.Through empirical analysis,(1)the improved hierarchical analysis method based on the cloud model can incorporate the data of multiple decisionmakers into the calculation formula to determine theweights,which makes the assessment resultsmore credible;(2)the evaluation results of the cloud-basedmatter-element coupledmodelmethod are basically consistent with those of the other two commonly used methods,and the confidence factor is less than 0.05,indicating that the cloudbased physical element coupled model method is reasonable and practical for towering structure overturning;(3)the cloud-based coupled element model method,which confirms the reliability of risk level by performing Spearman correlation on comprehensive assessment scores,can provide more comprehensive information of instances compared with other methods,and more comprehensively reflects the fuzzy uncertainty relationship between assessment indexes,which makes the assessment results more realistic,scientific and reliable. 展开更多
关键词 Cloud matter-element model clouded hierarchical analysis method towering structure overturning formwork construction risk assessment
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Geometrical characteristic investigation of the Baihetan irregular columnar jointed basalt and corresponding numerical reconstruction method 被引量:2
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作者 ZHANG Jian-cong JIANG Quan +3 位作者 FENG Guang-liang LI Shao-jun PEI Shu-feng HE Ben-guo 《Journal of Central South University》 SCIE EI CAS CSCD 2022年第2期455-469,共15页
Columnar jointed rock mass with unique geometric and geological properties is one spectacular example of geometrical order in nature.Columnar joints are generally accepted to be formed by spatially uniform volume cont... Columnar jointed rock mass with unique geometric and geological properties is one spectacular example of geometrical order in nature.Columnar joints are generally accepted to be formed by spatially uniform volume contraction during cooling.In this paper,substantial field work was performed to study the geological characteristics of irregular columnar jointed basalt on the left bank dam foundation in the Baihetan Hydropower Station,where the columnar jointed rock mass is extensively exposed due to excavation.The quantitative measurements of the sizing of polygonal crack pattern of columnar joints and assessment of their degree of irregularity were summarized.Considering the irregularity of polygonal crack pattern,a modified Voronoi polygon(MVP)method was developed to model the special polygonal crack pattern of columnar joints.The new polygonal pattern obtained by the MVP method consists of a large number of irregular polygons,of which the degree of irregularity is consistent with the field measurement results.This method can reproduce the rapid evolution from an initial ideal regular hexagonal pattern to a final actual irregular polygonal pattern as the degree of irregularity increases.The compression tests of columnar jointed rock mass with different irregularity show that the geometric irregularity has a great influence on its mechanical properties.This numerical construction method provides a reliable way to reconstruct columnar joint structure with specific polygonal crack pattern,which is consistent with onsite columnar jointed basalt. 展开更多
关键词 columnar jointed basalt geometrical characteristics degree of irregularity numerical construction modified Voronoi polygon method
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Inverse Construction Methods of Heterogeneous NURBS Object Based on Additive Manufacturing 被引量:1
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作者 Ting Zang Dongbin Zhu Guowang Mu 《Computer Modeling in Engineering & Sciences》 SCIE EI 2020年第11期597-610,共14页
According to the requirement of heterogeneous object modeling in additive manufacturing(AM),the Non-Uniform Rational B-Spline(NURBS)method has been applied to the digital representation of heterogeneous object in this... According to the requirement of heterogeneous object modeling in additive manufacturing(AM),the Non-Uniform Rational B-Spline(NURBS)method has been applied to the digital representation of heterogeneous object in this paper.By putting forward the NURBS material data structure and establishing heterogeneous NURBS object model,the accurate mathematical unified representation of analytical and free heterogeneous objects have been realized.With the inverse modeling of heterogeneous NURBS objects,the geometry and material distribution can be better designed to meet the actual needs.Radical Basis Function(RBF)method based on global surface reconstruction and the tensor product surface interpolation method are combined to RBF-NURBS inverse construction method.The geometric and/or material information of regular mesh points is obtained by RBF interpolation of scattered data,and the heterogeneous NURBS surface or object model is obtained by tensor product interpolation.The examples have shown that the heterogeneous objects fitting to scattered data points can be generated effectively by the inverse construction methods in this paper and 3D CAD models for additive manufacturing can be provided. 展开更多
关键词 NURBS heterogeneous object inverse construction method RBF scattered data points
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Responses of bacterial community to potential heap construction methods of fine-grained copper tailings in column bioleaching system 被引量:1
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作者 Xiao-dong HAO Xue-duan LIU +8 位作者 Ping ZHU Yi-li LIANG Guan-zhou QIU Hong-qing MA Yan LIU Qian-jin LIU Li-ying REN Emmanuel Konadu SARKODIE Hong-wei LIU 《Transactions of Nonferrous Metals Society of China》 SCIE EI CAS CSCD 2021年第6期1796-1805,共10页
The column bioleaching of copper flotation tailings was comparatively investigated using layered heap construction method(LM),agglomerate heap construction method(AM),and pellets-sintering heap construction method(PM)... The column bioleaching of copper flotation tailings was comparatively investigated using layered heap construction method(LM),agglomerate heap construction method(AM),and pellets-sintering heap construction method(PM).The bacterial communities of free,attached,weakly-attached,and strongly-attached microbes in the later bioleaching stage were investigated.In AM group,the addition of lump sulphide ore resulted in the low leachate pH,high ferric iron concentration,and rapid microbial adsorption,which obtained the maximum copper extraction(60.1%)compared with LM(54.6%)and PM(43.9%)groups.The relative abundance of dominant genera and microbial communities of different microbiota underwent changes in three heap construction methods.The alpha-diversity indexes of attached,weakly-attached,and strongly-attached microbes were different,while no significant change was observed in free bacteria.The variation of whole bacterial community was significantly associated with solution pH,total iron,and ferric iron concentrations.Pearson correlation analysis and partial least square path model both indicated that attached bacteria made larger contribution to the copper extraction of tailings. 展开更多
关键词 fine-grained tailings column bioleaching heap construction method free and attached bacteria microbial diversity
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The Study of Force and the Mechanical Characteristic of Incremental Launching Construction Method on a Steel-Concrete Continuous Beam Bridge 被引量:2
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作者 Xu Luo 《Journal of Architectural Research and Development》 2019年第6期46-50,共5页
The usage of steel-mixed composite beams is quite extensive today.During an event of constructing steel-mixed composite bridges,the incremental launching construction method is generally adopted.This paper mainly anal... The usage of steel-mixed composite beams is quite extensive today.During an event of constructing steel-mixed composite bridges,the incremental launching construction method is generally adopted.This paper mainly analyzes the force of incremental launching construction on a steel-concrete continuous beam bridge,the classification of incremental launching construction,the application of incremental launching construction in steel-mixed composite beams,the temporary facilities existing in incremental launching construction as well as their existing problems.Lastly,the analysis of the stress of composite beams in incremental launching construction is described by using the reference for the construction of mixed composite continuous beam bridges provided. 展开更多
关键词 STEEL-CONCRETE Composite BEAM INCREMENTAL LAUNCHING construction method Force DISPLACEMENT
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Guideline of Test Suite Construction for GUI Software Centered on Grey-Box Approach
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作者 Mengqing TanLi Jiyi Xiao Ying Zhang 《Journal of Software Engineering and Applications》 2023年第5期113-143,共31页
In this paper, the test suite construction for GUI (Graphical User Interface) software may be executed centered on grey-box approach with the prior test design of window access controls for unit testing, including fro... In this paper, the test suite construction for GUI (Graphical User Interface) software may be executed centered on grey-box approach with the prior test design of window access controls for unit testing, including front-end method of white box and follow-up black box method for integration testing. Moreover, two key opinions are proposed for the test suite construction for GUI software, the first one is that the “Triple-step method” should be used for unit testing with the prior disposing of data boundary value testing of input controls, and another one is that the “Grey-box approach” should be applied in integration testing for GUI software with necessary testing preparation in the precondition. At the same time, the testing of baseline version and the incremental testing should be considered for the test case construction to coordinate with the whole evolution of software product today. Additionally, all our opinion and thought are verified and tested with a typical case of GUI software—PQMS (Product Quality Monitoring Software/System), and results indicate that these methods and specific disposing are practical and effective. 展开更多
关键词 Test Suite construction GUI Software Triple-Step method Grey-Box Approach GUIDELINE
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Optimization of construction machinery scheme of cast-in-situ concrete based on the improved scatter degree method
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作者 阎西康 丛林 《Journal of Chongqing University》 CAS 2015年第4期127-133,共7页
The basic requirement of mechanical construction of cast-in-situ concrete is that it could not only conduct quality qualification and safety production, but also achieve most economic benefits with less investment und... The basic requirement of mechanical construction of cast-in-situ concrete is that it could not only conduct quality qualification and safety production, but also achieve most economic benefits with less investment under the condition to meet the needs of project duration. Therefore, the selection of construction machinery scheme plays an important role. However, in the actual construction, it is usually that operators rely on their own experience and field conditions to determine the mechanics. Such a method is subjective and arbitrary, and it is not conducive to make the construction rationally. Considering the above reasons, an improved weight coefficient method was used to establish an estimation model to estimate the construction machinery scheme of cast-in-situ concrete, so as to make the procedure much rational. 展开更多
关键词 mechanical construction CAST-IN-SITU CONCRETE improved SCATTER DEGREE method
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A Review of Deepwater Pipeline Construction in the U.S. Gulf of Mexico-Contracts, Cost, and Installation Methods
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作者 Mark J. Kaiser 《Journal of Marine Science and Application》 CSCD 2016年第3期288-306,共19页
The offshore pipeline network in the U.S. Gulf of Mexico is the largest and most transparent system in the world. A review of deepwater projects in the region provides insight into construction cost and installation m... The offshore pipeline network in the U.S. Gulf of Mexico is the largest and most transparent system in the world. A review of deepwater projects in the region provides insight into construction cost and installation methods and the evolution of contract strategies. Pipeline projects are identified as export systems, infield flowline systems, and combined export and infield systems, and three dozen deepwater pipeline installations from 1980–2014 are described based on Offshore Technology Conference(OTC) and Society of Petroleum Engineers(SPE) industry publications and press release data. Export lines and infield flowlines are equally represented and many projects used a combination of J-lay, S-lay and reel methods with rigid steel, flexible line, and pipe-in-pipe systems. The average 2014 inflation-adjusted cost for pipeline projects based on OTC/SPE publications was $2.76 million/mi and ranged from $520 000/mi to $12.94 million/mi. High cost pipelines tend to be short segments or specialized pipeline. Excluding the two cost endpoints, the majority of projects ranged from $1 to $6 million/mi. The average inflation-adjusted cost to install deepwater pipelines in the U.S. Gulf of Mexico based on available public data is estimated at $3.1 million/mi. 展开更多
关键词 construction cost contract type empirical statistics installation methods deepwater pipeline review
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Research on the Reform of the Course“Reading of Concrete Structure Plan and Construction Drawings”Under the Background of“Promoting Teaching and Learning Through Competitions”
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作者 Guixiang Yu Xiaolong Tan 《Journal of Architectural Research and Development》 2023年第4期32-38,共7页
The inherent teaching approach can no longer meet the demands of society.In this paper,current issues within the teaching landscape of architectural engineering technology in higher vocational colleges as well as the ... The inherent teaching approach can no longer meet the demands of society.In this paper,current issues within the teaching landscape of architectural engineering technology in higher vocational colleges as well as the policies and teaching demands that formed the basis of this model were analyzed.The study shows the importance of the implementation of the teaching model“promoting teaching and learning through competitions.”This model puts emphasis on the curriculum and teaching resources,while also integrating the teaching process and evaluation with competition.These efforts aim to drive education reform in order to better align with the objectives of vocational education personnel training,while also acting as a reference for similar courses. 展开更多
关键词 Promoting teaching through competitions Promoting learning through competitions Reading of concrete structure plan method construction drawings Course reform
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Professionals’ Perceptions on Construction Progress Measurement Methods Used in Ghana
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作者 James Cofie Danku Kofi Agyekum Francis Terkpertey Asare 《World Journal of Engineering and Technology》 2020年第2期145-158,共14页
Progress measurement is cardinal for effective project delivery. It assesses the physical amount of completed work within budgeted cost and manpower performance at a specified stage of the project. Effective progress ... Progress measurement is cardinal for effective project delivery. It assesses the physical amount of completed work within budgeted cost and manpower performance at a specified stage of the project. Effective progress measurement facilitates progress monitoring, an inevitability for identifying early warning?signs and confirmation of structured work proceeding. Different progress measuring methods are available and used for construction projects. They range from the traditional to the contemporary ones like three-dimensional and four-dimensional models. This paper examines current progress measurement methods used in the Ghanaian construction industry. Eight commonly employed methods were identified from the literature?and?rated by sixty-two construction professionals, practicing with tier one construction firms and construction consultancy services. Relative Important Index ranking and Mann-Whitney?U?test statistics were used to rank and check the consistency of survey responses. Cost Ratio ranked?the?highest, followed by Supervisor’s Opinion and Units?Completed. The fourth-ranked method was Time Ratio, then Incremental Milestone before Start-Finish.?Weighted/Equivalent Units?was at?the penultimate with Earned Value Analysis ranked?the?lowest. The study will not only underscore the relevance of the current project progress measurement practices and provoke prolific debates on their merits, but will also serve as a precursor for critical evaluation of the methods with the view to identifying?barriers militating against realistic progress assessment of construction works. 展开更多
关键词 construction PROGRESS Measurement methods construction PROFESSIONALS Tier One construction COMPANIES Ghana
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Assessment of Effects of Green Construction by Analytic Hierarchy Process and Fuzzy Synthetic Judgment Method
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作者 申琪玉 李惠强 《Journal of Southwest Jiaotong University(English Edition)》 2008年第3期260-265,共6页
The index system, code system, and weights of indexes are established to assess the effects of green construction. The index system consists of index level, factor level and sub-factor level. The analytic hierarchy pr... The index system, code system, and weights of indexes are established to assess the effects of green construction. The index system consists of index level, factor level and sub-factor level. The analytic hierarchy process is used to determine the weights of indexes, and the consistency test indicate that the weight assignment is reasonable. Using fuzzy synthetic judgment method, the assessment model is built, which includes factor set, weight set and conclusion set. An example is given to demonstrate the assessment procedures. 展开更多
关键词 Green construction Assessment system Analytic hierarchy process Fuzzy synthetic judgment method
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Structural mechanism and construction method of mud and water inrush in Xiangyun tunnel of Guangtong-Dali railway
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作者 WANG Yawei 《Global Geology》 2019年第3期167-178,共12页
Mud and water inrush in tunnel is a common problem in the construction process. Nowadays, the research and classification on this are mostly focused on karst situations. According to the characteristics of the surroun... Mud and water inrush in tunnel is a common problem in the construction process. Nowadays, the research and classification on this are mostly focused on karst situations. According to the characteristics of the surrounding rock and damage forms of the tunnel in the studied area, the author analyzed the geological and structural characteristics of mud and water inrush in tunnel and obtained their construction type. Meanwhile, the advanced water detection under the complex geological conditions was studied by using induced polarization method, transient electromagnetic method and three-dimensional seismic method, it can be concluded that the water-rich fracture zone exists within the detection range with a risk of large mud and water inrush disaster. The concrete construction treatment measures are put forward:①cement-water glass binary slurry is selected as the material for ground and hole grouting, its advantage is that the gel time can be controlled, and it has certain grout ability in the strata with large permeability coeffcient, which is conducive to excavate construction immediately after grouting.②applying the mature retrograde grouting construction can reduce grouting time and improve the excavation efficiency. 展开更多
关键词 MUD and water inrush geological model Xiangyun TUNNEL Guangtong-Dali RAILWAY STRUCTURAL mechanism construction method
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The Methodology of Risk Assessment in the Planning of Construction Projects
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作者 Elzbieta Szafranko 《Management Studies》 2017年第4期312-320,共9页
Any investment project bears some burden of risk. An investor who plans to carry out a building investment must be aware of the hazards that can be encountered while pursuing the project. Risk analysis can be supporte... Any investment project bears some burden of risk. An investor who plans to carry out a building investment must be aware of the hazards that can be encountered while pursuing the project. Risk analysis can be supported by multi-criteria methods, which allow the user to assess the risk level while taking into account various risk-affecting factors. The aim of this article is to present and compare methods for estimating the level of risk. The article shows an example of risk assessment using methods Preliminary Hazard Assessment, Hazard Matrix and the method not used to this type of calculation Indicator method. Conducted in Article calculations show the possibility of using methods from the group of multi-criteria analysis and the results show the usefulness of the methodology developed by the author. This analysis involves a construction development designed for the tourism business. This is an interesting example due to the specific nature of the object and its location. The calculations take into account the difficult implementation conditions and the results show what you should pay attention to when planning investment. 展开更多
关键词 construction activities risk management risk estimation matrix method indicator method
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Construction Method of Modern Architecture under the Background of the Times
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作者 WANG Xiaojian YAN Yuewen 《Journal of Landscape Research》 2021年第5期15-17,24,共4页
Taking the development of the times as the background,the historical evolution of modern architecture is combed from the perspective of the initial stage of industrialization to post-industrialization and then to the ... Taking the development of the times as the background,the historical evolution of modern architecture is combed from the perspective of the initial stage of industrialization to post-industrialization and then to the information age.It can be seen that there is a close connection between development and modern architecture in the context of the times.With the advancement of science and technology,the construction of buildings has undergone varying degrees of changes due to aesthetics,materials,structure,humanities,and technology.Behind these changes are the results of the progress and development of social productivity.While changing people’s social cognition,it also changes the development process of architecture. 展开更多
关键词 Time background Modern architecture construction method
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Progress billing method of accounting for long-term construction contracts
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作者 Mathew Alappatt Junaid M. Sheikh Anbalagan Krishnan 《Journal of Modern Accounting and Auditing》 2010年第11期41-47,共7页
This article questions the reliability of the amount of revenue recognized in the percentage of completion (POC) method of revenue recognition in construction industry and recommends a new method based on the progre... This article questions the reliability of the amount of revenue recognized in the percentage of completion (POC) method of revenue recognition in construction industry and recommends a new method based on the progress billing which is more reliable. The most commonly used method of revenue recognition in the construction industry is the percentage of completion method (POC), where the revenue is recognized on the basis of the percentage of work completed. The calculation of percentage of work completed is made on the basis of the cost incurred for the contract work during the financial period and the cost required for completion of the work as estimated by the contractor. Here, the acceptance of the product by the buyer (contractee) is not involved in recognizing the revenue. The reliability of the amount of revenue and its collectability can be assured only when the buyer accepts the product. The approval of the progress bill by the contractee is needed to assure the reliability and collectability and it must be the event that triggers the recognition of revenue. 展开更多
关键词 long-term construction contracts completed contract method percentage of completion method and progress bill
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