Business combination is the required road for company who want to be bigger and stronger, especially in today＇s era of rapid economic development, mergers between enterprises has been a hot activity in capital market...Business combination is the required road for company who want to be bigger and stronger, especially in today＇s era of rapid economic development, mergers between enterprises has been a hot activity in capital markets. In our business combination there are two accounting methods, namely the equity method under the same control and the purchase method under the same control. This article on the basis of merger accounting methods, analysis the difference of the two methods, and describes the current problems existing in the practice, and puts forward corresponding countermeasures.展开更多
Land use, land-use change and forestry （LULUCF） activities can allow Annex I parties in the Kyoto Protocol to decrease their carbon emission reduction pressure, and comparably expanding more emission space for their...Land use, land-use change and forestry （LULUCF） activities can allow Annex I parties in the Kyoto Protocol to decrease their carbon emission reduction pressure, and comparably expanding more emission space for their domestic industries and energy production. The loopholes resulted from LULUCF activity types and specific accounting methods are always argued among the different parties, particularly including harvested wood products, influences of force majeure, threshold values of the reference level, and gross-net or net-net accounting methods. For estimating uncertainties in accounting loopholes, and to avoid that developed countries take advantage of the account{ng loopholes of LULUCF to decrease their emission reduction pressure, the LULUCF data submitted from the main developed countries in Annex I, including EU 27, Canada, Japan, and Russia, were collected. According to the analysis of these data, the loopholes influence the accounting results of LULUCF. The results show that the uncertainty of harvested wood products is excessive. The carbon sink produced by LULUCF activities will increase averagely by at least 30% without force majeure. The threshold values of the reference level of carbon sink should be set to a higher level. The net-net accounting method might be more suitable for LULUCF after 2012.展开更多
The accounting result from science and technology innovation and the development of productivity, with management modes and financial reforms as its opportunity and the operation of international capital, as well as e...The accounting result from science and technology innovation and the development of productivity, with management modes and financial reforms as its opportunity and the operation of international capital, as well as economic integration helping improve it. An invention, a president, the occurrence of an organization, a historical lesson may directly or indirectly change accounting regulations, and even trigger an accounting revolution. We will put a variety of significant impacts on an accounting, so as to get a fundamental understanding of the close relationship between such events and accounting events, including innovation of accounting theory, and accounting practice; we adopted the ＂table-style＂ form of papers, with many self-evident and intuitive tables, we compile a series of major historical events reasonably. Only in accordance with evolution of objective environment, can we design proper accounting practice, and thus innovate and develop accounting.展开更多
火力发电企业作为我国能源结构的重要组成部分,长期以来是我国碳排放的主要来源,在我国和全球加速推动低碳经济发展的宏观环境下,火电企业积极响应国家“能耗双控”向“碳排放双控”转变的战略部署。在此背景下,精确计量燃煤电厂的碳排...火力发电企业作为我国能源结构的重要组成部分,长期以来是我国碳排放的主要来源,在我国和全球加速推动低碳经济发展的宏观环境下,火电企业积极响应国家“能耗双控”向“碳排放双控”转变的战略部署。在此背景下,精确计量燃煤电厂的碳排放量变得至关重要。在燃煤电厂碳计量中,烟气流量影响燃煤发电中在线监测法的精度,而燃煤消耗量、燃煤元素碳含量以及飞灰碳含量共同决定核算法的可靠性。目前,大多数燃煤发电企业只对流量和燃煤消耗量进行实时监测,在现场恶劣的环境中对燃煤元素碳含量以及飞灰碳含量进行短周期、高频次的直接监测需要花费较大的人力以及物力,流量监测设备也易受烟道环境影响。而软测量技术以其高效和低成本的特点,可为传统碳排放计量过程中关键参数的监测提供一种替代方法。鉴于此,首先阐述了软测量模型的建立过程,包含数据预处理、辅助变量选择、软测量模型建立以及模型校正。数据预处理能够确保数据质量,提高建模效率;辅助变量选择是从大量潜在的变量中筛选出对目标变量的辅助变量,进一步提高建模效率;软测量模型建立主要是基于机理建模和数据驱动建模,是实现目标变量预测的核心;模型校正通过实际的离线或在线数据,对模型进行进一步优化,提高模型的预测精度。其次,针对碳计量相关参数,分析了烟气流量、燃煤消耗量、燃煤元素碳含量和飞灰碳含量监测存在的问题,论述了软测量技术在上述碳计量关键参数的国内外研究进展和应用,评估了机理建模和数据驱动建模技术的有效性、准确性和实用性。其中,机理分析建模主要基于电厂锅炉进出口的能量平衡以及烟风质量守恒等原理,有着确定的数学物理关系式,具有高度可解释性和稳定性,但是建模过程复杂,预测精度较低;数据驱动建模主要是利用各种机器学习方法,基于电厂分布式控制系统(Distributed control system,DCS)丰富的运行数据,对碳计量关键参数进行“黑箱建模”,克服了机理分析建模复杂的过程分析,精度相对较高,但是建模过程不明确,且模型对于不同机组的泛化能力较差。最后,对于软测量技术在碳排放计量领域的发展应用进行了总结与展望。对电厂各参数之间的时序结构、电厂自身计算能力的限制以及机理分析融合数据驱动方法的发展提出相关建议,并对国外二氧化碳预测性排放系统结合软测量技术在国内外燃煤电厂的应用进行展望。展开更多
文摘Business combination is the required road for company who want to be bigger and stronger, especially in today＇s era of rapid economic development, mergers between enterprises has been a hot activity in capital markets. In our business combination there are two accounting methods, namely the equity method under the same control and the purchase method under the same control. This article on the basis of merger accounting methods, analysis the difference of the two methods, and describes the current problems existing in the practice, and puts forward corresponding countermeasures.
基金supported by China "973" projects of Special Negotiating Problems for LULUCF Response to Climate Change(No2010CB955702)Space-time Pattern of Carbon and Nitrogen and Water Flux of Chinese Terrestrial Ecosystem and its Regional Response(No 2010CB833504)
文摘Land use, land-use change and forestry （LULUCF） activities can allow Annex I parties in the Kyoto Protocol to decrease their carbon emission reduction pressure, and comparably expanding more emission space for their domestic industries and energy production. The loopholes resulted from LULUCF activity types and specific accounting methods are always argued among the different parties, particularly including harvested wood products, influences of force majeure, threshold values of the reference level, and gross-net or net-net accounting methods. For estimating uncertainties in accounting loopholes, and to avoid that developed countries take advantage of the account{ng loopholes of LULUCF to decrease their emission reduction pressure, the LULUCF data submitted from the main developed countries in Annex I, including EU 27, Canada, Japan, and Russia, were collected. According to the analysis of these data, the loopholes influence the accounting results of LULUCF. The results show that the uncertainty of harvested wood products is excessive. The carbon sink produced by LULUCF activities will increase averagely by at least 30% without force majeure. The threshold values of the reference level of carbon sink should be set to a higher level. The net-net accounting method might be more suitable for LULUCF after 2012.
文摘The accounting result from science and technology innovation and the development of productivity, with management modes and financial reforms as its opportunity and the operation of international capital, as well as economic integration helping improve it. An invention, a president, the occurrence of an organization, a historical lesson may directly or indirectly change accounting regulations, and even trigger an accounting revolution. We will put a variety of significant impacts on an accounting, so as to get a fundamental understanding of the close relationship between such events and accounting events, including innovation of accounting theory, and accounting practice; we adopted the ＂table-style＂ form of papers, with many self-evident and intuitive tables, we compile a series of major historical events reasonably. Only in accordance with evolution of objective environment, can we design proper accounting practice, and thus innovate and develop accounting.
文摘火力发电企业作为我国能源结构的重要组成部分,长期以来是我国碳排放的主要来源,在我国和全球加速推动低碳经济发展的宏观环境下,火电企业积极响应国家“能耗双控”向“碳排放双控”转变的战略部署。在此背景下,精确计量燃煤电厂的碳排放量变得至关重要。在燃煤电厂碳计量中,烟气流量影响燃煤发电中在线监测法的精度,而燃煤消耗量、燃煤元素碳含量以及飞灰碳含量共同决定核算法的可靠性。目前,大多数燃煤发电企业只对流量和燃煤消耗量进行实时监测,在现场恶劣的环境中对燃煤元素碳含量以及飞灰碳含量进行短周期、高频次的直接监测需要花费较大的人力以及物力,流量监测设备也易受烟道环境影响。而软测量技术以其高效和低成本的特点,可为传统碳排放计量过程中关键参数的监测提供一种替代方法。鉴于此,首先阐述了软测量模型的建立过程,包含数据预处理、辅助变量选择、软测量模型建立以及模型校正。数据预处理能够确保数据质量,提高建模效率;辅助变量选择是从大量潜在的变量中筛选出对目标变量的辅助变量,进一步提高建模效率;软测量模型建立主要是基于机理建模和数据驱动建模,是实现目标变量预测的核心;模型校正通过实际的离线或在线数据,对模型进行进一步优化,提高模型的预测精度。其次,针对碳计量相关参数,分析了烟气流量、燃煤消耗量、燃煤元素碳含量和飞灰碳含量监测存在的问题,论述了软测量技术在上述碳计量关键参数的国内外研究进展和应用,评估了机理建模和数据驱动建模技术的有效性、准确性和实用性。其中,机理分析建模主要基于电厂锅炉进出口的能量平衡以及烟风质量守恒等原理,有着确定的数学物理关系式,具有高度可解释性和稳定性,但是建模过程复杂,预测精度较低;数据驱动建模主要是利用各种机器学习方法,基于电厂分布式控制系统(Distributed control system,DCS)丰富的运行数据,对碳计量关键参数进行“黑箱建模”,克服了机理分析建模复杂的过程分析,精度相对较高,但是建模过程不明确,且模型对于不同机组的泛化能力较差。最后,对于软测量技术在碳排放计量领域的发展应用进行了总结与展望。对电厂各参数之间的时序结构、电厂自身计算能力的限制以及机理分析融合数据驱动方法的发展提出相关建议,并对国外二氧化碳预测性排放系统结合软测量技术在国内外燃煤电厂的应用进行展望。
