The Contribution Margin due to a Limiting Factor in the Presence of Several Sales Options: Actuality Is Not Always As It Appears at the Beginning of the Analysis

The analysis of company data useful for economic decisions,if not interpreted in an overall view of the company situation,can lead to wrong conclusions.This is the case when a company has to choose between several sales options for one or more products in the presence of a limiting factor.The continuation of the investigation often denies the initial analysis.Not everything is as it appears,therefore,at the beginning of the deepening of the data useful for economic decisions.As it is well known,the choices of profitability concerning the planning of the sale of company products take place,at least in the majority of cases,through the determination of the contribution margin,i.e.the profitability margin connected to the individual goods/services sold by the companies(selling price net of variable costs).The contribution margin can be determined with four objectives:(1)Determination of the yield of the single product,net of variable costs only.In this case,the margin defines unitary,from net product yield to unitary contribution margin.(2)Determination of the return on total sales of an individual product,net of variable costs.In this hypothesis,reference is made to the first level(or gross)contribution margin.(3)Determination of the ability of the individual product to contribute to the coverage of fixed costs common to the company.This margin is determined net of special product variable and fixed costs.This aggregate is defined as a Level II(or semi-gross)margin.(4)Determination of the useful value in the planning choices in case of presence of scarce productive factors.In this case,it must identify the so-called unitary margin for low factor.Here we will only deal with the problem of the use of the contribution margin in the presence of rare factors.To complete the analysis,below are some very brief considerations regarding,respectively,the unitary,level I,and level II contribution margin in order to better understand where the problem of the most convenient choice of income is located in the event of the presence of rare production factors,especially in an environment characterized by a plurality of sales options.

hardly,scarcely能与than搭配使用吗?

【问】[490]近日在查阅《朗文当代高级英语辞典》(外研社,2070页)中有关than作连词的用法时,发现其中第三个用法是这样描述的:"hardly/scarcely/no sooner...than...(一……就……),例如:Nosooner had I mailed the letter than I realized

Development and Utilization of the World＇s and China＇s Bulk Mineral Resources and their Supply and Demand Situation in the Next Twenty Years

Bulk mineral resources of iron ores, copper ores, bauxite, lead ores, zinc ores and potassium salt play a pivotal role on the world＇s and China＇s economic development. This study analyzed and predicted their resources base and potential, development and utilization and their world＇s and China＇s supply and demand situation in the future 20 years. The supply and demand of these six bulk mineral products are generally balanced, with a slight surplus, which will guarantee the stability of the international mineral commodity market supply. The six mineral resources （especially iron ores and copper ores） are abundant and have a great potential, and their development and utilization scale will gradually increase. Till the end of 2014, the reserve- production ratio of iron, copper, bauxite, lead, zinc ores and potassium salt was 95 years, 42 years, 100 years, 17 years, 37 years and 170 years, respectively. Except lead ores, the other five types all have reserve-production ratio exceeding 20 years, indicative of a high resources guarantee degree. If the utilization of recycled metals is counted in, the supply of the world＇s six mineral products will exceed the demand in the future twenty years. In 2015-2035, the supply of iron ores, refined copper, primary aluminum, refined lead, zinc and potassium salt will exceed their demand by 0.4-0.7 billion tons （Gt）, 5.0-6.0 million tons （Mt）, 1.1-8.9 Mt, 1.0-2.0 Mt, 1.2-2.0 Mt and 4.8-5.6 Mt, respectively. It is predicted that there is no problem with the supply side of bulk mineral products such as iron ores, but local or structural shortage may occur because of geopolitics, monopoly control, resources nationalism and trade friction. Affected by China＇s compressed industrialized development model, the demand of iron ores （crude steel）, potassium salt, refined lead, refined copper, bauxite （primary aluminum） and zinc will gradually reach their peak in advance. The demand peak of iron ores （crude steel） will reach around 2015, 2016 for potassium salt, 2020 for refined lead, 2021 for bauxite （primary aluminum）, 2022 for refined copper and 2023 for zinc. China＇s demand for iron ores （crude steel）, bauxite （primary aluminum） and zinc in the future 20 years will decline among the world＇s demand, while that for refined copper, refined lead and potassium salt will slightly increase. The demand for bulk mineral products still remains high. In 2015-2035, China＇s accumulative demand for iron ores （crude steel） will be 20.313 Gt （13.429 Gt）, 0.304 Gt for refined copper, 2.466 Gt （0.616 Gt） of bauxite （primary aluminum）, 0.102 Gt of refined lead, 0.138 Gt of zinc and 0.157 Gt of potassium salt, and they account for the world＇s YOY （YOY） accumulative demand of 35.17%, 51.09%, 48.47%, 46.62%, 43.95% and 21.84%, respectively. This proportion is 49.40%, 102.52%, 87.44%, 105.65%, 93.62% and 106.49% of that in 2014, respectively. From the supply side of China＇s bulk mineral resources, it is forecasted that the accumulative supply of primary （mine） mineral products in 2015-2035 is 4.046 Gt of iron ores, 0.591 Gt of copper, 1.129 Gt of bauxite, 63.661 Mt of （mine） lead, 0.109 Gt of （mine） zinc and 0.128 Gt of potassium salt, which accounts for 8.82%, 13.92%, 26.67%, 47.09%, 33.04% and 15.56% of the world＇s predicted YOY production, respectively. With the rapid increase in the smelting capacity of iron and steel and alumina, the rate of capacity utilization for crude steel, refined copper, alumina, primary aluminum and refined lead in 2014 was 72.13%, 83.63%, 74.45%, 70.76% and 72.22%, respectively. During 2000-2014, the rate of capacity utilization for China＇s crude steel and refined copper showed a generally fluctuating decrease, which leads to an insufficient supply of primary mineral products. It is forecasted that the supply insufficiency of iron ores in 2015-2035 is 17.44 Gt, 0.245 Gt of copper in copper concentrates, 1.337 Gt of bauxite, 38.44 Mt of lead in lead concentrates and 29.19 Mt of zinc in zinc concentrates. China has gradually raised the utilization of recycled metals, which has mitigated the insufficient supply of primary metal products to some extent. It is forecasted that in 2015-2035 the accumulative utilization amount of steel scrap （iron ores） is 3.27 Gt （5.08 Gt）, 70.312 Mt of recycled copper, 0.2 Gt of recycled aluminum, 48 Mt of recycled lead and 7.7 Mt of recycled zinc. The analysis on the supply and demand situation of China＇s bulk mineral resources in 2015-2035 suggests that the supply-demand contradiction for these six types of mineral products will decrease, indicative of a generally declining external dependency. If the use of recycled metal amount is counted in, the external dependency of China＇s iron, copper, bauxite, lead, zinc and potassium salt will be 79%, 65%, 26%, 8%, 16% and 18% in 2014, respectively. It is predicted that this external dependency will decrease to 62%, 64%, 20%, -0.93%, 16% and 14% in 2020, respectively, showing an overall decreasing trend. We propose the following suggestions correspondingly. （1） The demand peak of China＇s crude steel and potassium salt will reach during 2015-2023 in succession. Mining transformation should be planned and deployed in advance to deal with the arrival of this demand peak. （2） The supply-demand contradiction of China＇s bulk mineral resources will mitigate in the future 20 years, and the external dependency will decrease accordingly. It is suggested to adjust the mineral resources management policies according to different minerals and regions, and regulate the exploration and development activities. （3） China should further establish and improve the forced mechanism of resolving the smelting overcapacity of steel, refined copper, primary aluminum, lead and zinc to really achieve the goal of ＂reducing excess production capacity＂. （4） In accordance with the national strategic deployment of ＂One Belt One Road＂, China should encourage the excess capacity of steel, copper, alumina and primary aluminum enterprises to transfer to those countries or areas with abundant resources, high energy matching degree and relatively excellent infrastructure. Based on the national conditions, mining condition and geopolitics of the resources countries, we will gradually build steel, copper, aluminum and lead-zinc smelting bases, and potash processing and production bases, which will promote the excess capacity to transfer to the overseas orderly. （5） It is proposed to strengthen the planning and management of renewable resources recycling and to construct industrial base of renewable metal recycling. （6） China should promote the comprehensive development and utilization of paragenetic and associated mineral species to further improve the comprehensive utilization of bulk mineral resources.

A Long Way to Go for the Promising Cooperative Financial System

Capital is still a scarce resource in the rural areas.However,traditional financial agencies cannot provide proper financial services for farmers,since farmers normally urgently and frequently demand small amount but decentralized capital.Moreover,it is difficult for the farmers to provide collaterals.To address farmers’increasing capital demands,fund mutual cooperatives are emerging in the rural areas,which are facing great opportunities as well as challenges as a fresh financial service mode in the rural financial sector.

Toward Food Security

China’s food security is be-ing challenged by a mix of factors,including rising demand,rapid urbanization,scarce natural resources and agricultural labor,and greater risk of food safety and environmental problems.To ad-dress food security concerns,China had resolved to meet the bulk of its grain demand domestically.But this policy is now being revisited,suggesting

Current Picture for China's Mineral Resource Availability

Economic growth and structural change has caused China to consume an increasingly immense amount of mineral resources. This article is intended to present a fundamental picture of mineral resource shortages facing China through an in-depth analysis of mineral reserves, demand and supply as well as structure. We believe that China will continue to face a shortage of certain representative minerals resources in the foreseeable future. As a result, China has to rely on imports of such minerals to meet surging domestic demand.

State-selective Electron Capture Study for He-like Uranium Ions

Radiative Electron Capture (REC) and Non-radiative Electron Capture (NRC) are two main processes in relativistic ion-atom collisions, and the cross sections for REC and NRC processes are strongly dependent on target-Z~[1]. For high-Z ions and relativistic collisions there are scarce experimental information on state-

Working in Remote Areas Services are scarce in mountainous regions

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Buying a car?get a Parking Space First

china’s capital city Beijing is mulling over a new rule to require a permanent parking space as a mandatory prerequisite to buy a new car.this is another hurdle for car purchasers after the car plate lottery policy introduced in 2010 to keep the number of vehicles on road under 6 million by 2017.

Mass transfer mechanisms in fixed-bed adsorption of erythromycin

The equilibrium and kinetic characteristics of the adsorption of erythromycin to Sepabeads SP825 were determined.The equilibrium data in a batch system was well described by a Langmuir isotherm.The separation performance was investigated in a fixed-bed system with respect to the adsorption superficial velocity,ionic strength and pH.A mathematical model was used to simulate the mass transfer mechanism,taking film mass transfer,pore diffusion and axial dispersion into account.The model predictions were consistent with the experi-mental data and were consequently used to determine the mass transfer coefficients.

Clinical diagnostic performance of the simultaneous amplification and testing methods for detection of the Mycobacterium tuberculosis complex for smear-negative or sputum-scarce pulmonary tuberculosis in China

Background Early detection of pulmonary tuberculosis （PTB） is a big challenge in smear negative and sputum scarce patients in China.Simultaneous amplification and testing methods for detection of the Mycobactedum tuberculosis （MTB） complex （SAT-TB assay） is a novel molecular technique established in our hospital.This method has a high sensitivity and specificity in the lab.In this study,the clinical diagnostic performance of this method in smear-negative or sputum-scarce PTB suspects was investigated and evaluated.Methods Two hundred smear negative and 80 sputum-scarce patients were recruited in this study.Samples that included sputum or bronchial washing fluid were collected and sent for both bacteria culture and SAT-TB assay.Diagnosis for these patients was based on the comprehensive evaluation of chestX-ray/CT study,histology examination,lab results,and treatment response.Sensitivity,specificity,positive predictive value （PPV） and negative predictive value （NPV） for each diagnostic test were investigated and calculated using confirmed tuberculosis （TB） and non-TB cases.The time required for detection of MTB was also measured for each method.Results Ninety-two patients （33％） were diagnosed as definitive TB,112 patients （40％） were probable PTB,and 76 （27％） were non-TB.The sensitivity,specificity,PPV,and NPV of SAT-TB in smear-negative PTB suspects were 93％ （95％ CI,84％-98％）,98％ （95％ CI,90％-100％）,98％ （95％ Cl,91％-100％）,and 93％ （95％ CI,83％-98％）.In sputum scarce PTB suspects,the sensitivity,specificity,PPV,and NPV of the SAT-TB assay on bronchial washing fiuids were 90％ （95％Cl,74％-98％）,100％ （95％ Cl,85％-100％）,100％ （95％ Cl,88％-100％）,and 88％ （95％ CI,69％-97％）.The accuracy of the SAT-TB assay is consistent with the bacteria culture assay.The median time required for detecting MTB in the SAT-TB assay was 0.5 day,which was much faster than bacteria culture （28 days）.Conclusions The SAT-TB assay is a fast and accurate method for the detection of MTB.It can be widely applied in the clinic and be an asset in early detection and management of PTB suspects,especially in those patients who are smear negative or sputum scarce.

Development of japonica Photo-Sensitive Genic Male Sterile Rice Lines by Editing Carbon Starved Anther Using CRISPR/Cas9

Rice is one of the most important crops as it supports over25%of total caloric intake for humans（Kusano et al.,2015）.The world population reached 7.3 billion in 2015 and is projected to reach 8.5 billion in 2030（Word Population Prospects：2015 Revision）.

Enhancing Speech Recognition for Parkinson’s Disease Patient Using Transfer Learning Technique

Parkinson’s disease patients suffer from disorders of speech.The most frequently reported speech problems are weak,hoarse,nasal or monotonous voice,imprecise articulation,slow or fast speech,difficulty starting speech,impaired stress or rhythm,stuttering,and tremor.To improve the speech quality and assist the patient with speech rehabilitation therapy,we have proposed the speech recognition model for Parkinson’s disease patients using transfer learning technique(PSTL),where we have pre-trained the long short-term memory(LSTM)neural network model with our developed publicly available dataset that has been obtained from healthy people through the social media platform.Then,we applied the transfer learning technique to improve the performance of the PSTL framework.The frequency spectrogram masking data augmentation method has been used to alleviate the over-fitting problem so that the word error rate(WER)is further reduced.Even with a limited dataset,our proposed model has effectively reduced the WER from 58% to 44.5% on the original speech dataset and 53.1% to 43% on the denoised speech dataset,which demonstrated the feasibility of our framework.

DETERMINATION OF ULTRA-TRACE RHODIUM BY CATALYTIC KINETIC SPECTROPHOTOMETRY

Catalytic kinetic analysis is a sensitive method, but, previous studies only focused on de termination of osmium and ruthenium in the field of analysis of platinum family element. As to rhodium, high sensitive kinetic method is scarce. This letter reports a kinetic photometric method for determination of ultra-trace amounts of rhodium. It is based on the catalysis

A Pulse Radiolysis Study on Oxidation of Cystine by SO_4^--*

1 Introduction Oxidation and reduction of disulfide have been widely studied owing to its importance in the enzyme kinetics. The electron adduct of disulfide RSSR.- has been proved to be a critical intermediate of the disruption of the disulfide bridge that leads to the inactivation of enzymes. However, the transient radicals produced by the radiation oxidation of cystine, such as CySSCy+, CySS, can also make inactive enzymes.

Non-toxic earth-abundant copper sulfide thermoelectric materials

With the support by the National Natural Science Foundation of China,Prof.Chen Lidong and Shi Xun’s laboratory at the State Key Laboratory of High Performance Ceramics and Superfine Microstructure,Shanghai Institute of Ceramics,Chinese Academy of Sciences,reported high thermoelectric performance in non-toxic earth-abundant Cu2-xS(x【0.05),wich was published in Advanced Materials(2014,

Problems and Trends of Strict Land Control in China

1. Investigating the origins of the problems 1.1 Conflict between "large population and scarce lands" and severe reality of annually decreasing cultivatable

Bauxite Restricts the Development of Aluminum Processing Industry

China’s bauxite reserve only accounts for 2.8%of global reserve,yet its aluminum processing capacity has reached 53%of global total.China’s bauxite resource is becoming increasingly scarce,ensured reserve of resource continues to decline,the contradiction between supply and demand of high-alumina rich ore is intensifying each day.As senior analyst

Galina Kulikova, Cultural Envoy Of Sino-Russian Friendship

Russian Songs Performed at the Beijing Concert Hall"Our country is so vast with numerous fields and forests.We have never seen other nationals breathe as freely as we do."These words open the first song Motherland March,performed by the Kalinka Choir at a concert of Russian songs in the Beijing Concert Hall on June 25,1995.Since there was scarce opportunity to see a performance of

China's Scarce Mineral Resources Trade Policy Shall Follow the Pace of the Times

In the past two years,due to weak global economic recovery and manufacturing downturn,the world mineral market continued to slump.As a result,scarce minerals have also been seriously affected.On one hand。