The small and scattered enterprise pattern in the county economy has formed numerous sporadic pollution sources, hindering the centralized treatment of the water environment, increasing the cost and difficulty of trea...The small and scattered enterprise pattern in the county economy has formed numerous sporadic pollution sources, hindering the centralized treatment of the water environment, increasing the cost and difficulty of treatment. How enterprises can make reasonable decisions on their water environment behavior based on the external environment and their own factors is of great significance for scientifically and effectively designing water environment regulation mechanisms. Based on optimal control theory, this study investigates the design of contractual mechanisms for water environmental regulation for small and medium-sized enterprises. The enterprise is regarded as an independent economic entity that can adopt optimal control strategies to maximize its own interests. Based on the participation of multiple subjects including the government, enterprises, and the public, an optimal control strategy model for enterprises under contractual water environmental regulation is constructed using optimal control theory, and a method for calculating the amount of unit pollutant penalties is derived. The water pollutant treatment cost data of a paper company is selected to conduct empirical numerical analysis on the model. The results show that the increase in the probability of government regulation and public participation, as well as the decrease in local government protection for enterprises, can achieve the same regulatory effect while reducing the number of administrative penalties per unit. Finally, the implementation process of contractual water environmental regulation for small and medium-sized enterprises is designed.展开更多
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
The push for renewable energy emphasizes the need for energy storage systems(ESSs)to mitigate the unpre-dictability and variability of these sources,yet challenges such as high investment costs,sporadic utilization,an...The push for renewable energy emphasizes the need for energy storage systems(ESSs)to mitigate the unpre-dictability and variability of these sources,yet challenges such as high investment costs,sporadic utilization,and demand mismatch hinder their broader adoption.In response,shared energy storage systems(SESSs)offer a more cohesive and efficient use of ESS,providing more accessible and cost-effective energy storage solutions to overcome these obstacles.To enhance the profitability of SESSs,this paper designs a multi-time-scale resource allocation strategy based on long-term contracts and real-time rental business models.We initially construct a life cycle cost model for SESS and introduce a method to estimate the degradation costs of multiple battery groups by cycling numbers and depth of discharge within the SESS.Subsequently,we design various long-term contracts from both capacity and energy perspectives,establishing associated models and real-time rental models.Lastly,multi-time-scale resource allocation based on the decomposition of user demand is proposed.Numerical analysis validates that the business model based on long-term contracts excels over models operating solely in the real-time market in economic viability and user satisfaction,effectively reducing battery degradation,and leveraging the aggregation effect for SESS can generate an additional increase of 10.7%in net revenue.展开更多
文摘The small and scattered enterprise pattern in the county economy has formed numerous sporadic pollution sources, hindering the centralized treatment of the water environment, increasing the cost and difficulty of treatment. How enterprises can make reasonable decisions on their water environment behavior based on the external environment and their own factors is of great significance for scientifically and effectively designing water environment regulation mechanisms. Based on optimal control theory, this study investigates the design of contractual mechanisms for water environmental regulation for small and medium-sized enterprises. The enterprise is regarded as an independent economic entity that can adopt optimal control strategies to maximize its own interests. Based on the participation of multiple subjects including the government, enterprises, and the public, an optimal control strategy model for enterprises under contractual water environmental regulation is constructed using optimal control theory, and a method for calculating the amount of unit pollutant penalties is derived. The water pollutant treatment cost data of a paper company is selected to conduct empirical numerical analysis on the model. The results show that the increase in the probability of government regulation and public participation, as well as the decrease in local government protection for enterprises, can achieve the same regulatory effect while reducing the number of administrative penalties per unit. Finally, the implementation process of contractual water environmental regulation for small and medium-sized enterprises is designed.
文摘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.
基金supported by National Natural Science Foundation of China(No.U2066601).
文摘The push for renewable energy emphasizes the need for energy storage systems(ESSs)to mitigate the unpre-dictability and variability of these sources,yet challenges such as high investment costs,sporadic utilization,and demand mismatch hinder their broader adoption.In response,shared energy storage systems(SESSs)offer a more cohesive and efficient use of ESS,providing more accessible and cost-effective energy storage solutions to overcome these obstacles.To enhance the profitability of SESSs,this paper designs a multi-time-scale resource allocation strategy based on long-term contracts and real-time rental business models.We initially construct a life cycle cost model for SESS and introduce a method to estimate the degradation costs of multiple battery groups by cycling numbers and depth of discharge within the SESS.Subsequently,we design various long-term contracts from both capacity and energy perspectives,establishing associated models and real-time rental models.Lastly,multi-time-scale resource allocation based on the decomposition of user demand is proposed.Numerical analysis validates that the business model based on long-term contracts excels over models operating solely in the real-time market in economic viability and user satisfaction,effectively reducing battery degradation,and leveraging the aggregation effect for SESS can generate an additional increase of 10.7%in net revenue.
