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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
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作者 Maria Silvia Avi 《Journal of Modern Accounting and Auditing》 2023年第1期1-22,共22页
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 sal... 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. 展开更多
关键词 contribution margin unit contribution margin first level contribution margin second level contribution margin Unit Scarce factor contribution margin Unit Scarce factor contribution margin in the presence of a plurality of sales options profit
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Load Static Models for Conservation Voltage Reduction in the Presence of Harmonics
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作者 William Douglas Caetano Patrícia Romeiro da Silva Jota 《Energy and Power Engineering》 2016年第2期62-75,共14页
The Conservation Voltage Reduction (CVR) is a technique that aims to achieve the decrease of power consumption as a result of voltage reduction. The customer is supplied with the lowest possible voltage level compatib... The Conservation Voltage Reduction (CVR) is a technique that aims to achieve the decrease of power consumption as a result of voltage reduction. The customer is supplied with the lowest possible voltage level compatible with the stipulated level by the regulatory agency. International Standards ANSI C84.1-2006 and IEEE std 1250-1995 specify the range of supply voltage to electronics equipment from 0.9 to 1.05 pu of nominal voltage. To analyse the CVR effect in distribution systems with different load characteristics (residential, commercial, industrial or a combination of these), mathematical load models are used. Typically, these equipment/load models are used to analyse load aggregation without any consideration of its nonlinearity characteristics. Aiming to analyse the nonlinear characteristics and its consequences, this paper presents a discussion of the neglected variables as well as the results of a set of measurements of nonlinear loads. Different mathematical models are applied to obtain them for each load. Using these models the load aggregation is evaluated. It is presented that although the models show adequate results for individual loads, the same does not occur for aggregated models if the harmonic contribution is not considered. Consequently, to apply the load model in CVR it is necessary to consider the harmonics presence and the model has to be done using only the fundamental frequency data. The discussion about the causes is done and the models are compared with the measurements. 展开更多
关键词 CVR Load Model in the presence of Harmonics Conservation Voltage Reduction Load Model Aggregation in the presence of Harmonics
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THE PROCESS OF THE EMULSIFIER-FREE POLYMERIZATION IN THE PRESENCE OF BARIUM SULFATE POWDER 被引量:1
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作者 Li CHEN Jing LIN Min LIN Hai Shui HUNG Department of Chemistry,Xiamen University,Xiamen 361005 《Chinese Chemical Letters》 SCIE CAS CSCD 1993年第9期825-826,共2页
The process of emulsifier-free copolymerization of the Styrene-Butyl Acrylate-K_sS_sO_s-water in the presence of Barium Sulfate(BS)powder was investigated under varied conditions within the range of BS powder quantity... The process of emulsifier-free copolymerization of the Styrene-Butyl Acrylate-K_sS_sO_s-water in the presence of Barium Sulfate(BS)powder was investigated under varied conditions within the range of BS powder quantity,initiator concentration and reaction temperature.Experimental results showed that the rate of polymerization is proportional to 0.3-power of the BS quantity and 1.3-power of the initiator concentration.There is a linear relationship of 2/3-power for the conversion and time.A process for the polymerization is propose to explain the experimental results. 展开更多
关键词 KPS RATE St the PROCESS OF the EMULSIFIER-FREE POLYMERIZATION IN the presence OF BARIUM SULFATE POWDER BA
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PHOTO-CIDNP STUDIES OF PHTHALIMIDE DERIVATIVES IN THE PRESENCE OF TRIETHYLAMINE 被引量:1
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作者 Ling Jiang CHENG~(1,2) Han Cheng YUAN~3 Hua Pin PU~4 Bao Zhen YAN~3 Er Cheng LI~2 Jian Hua XU~4 Jin Shi MA~1 Guang Zhi XU~2 1 Institute of Photographic Chemistry,Chinese Academy Of Sciences,Beijing 100101 2 Institute of Chemistry,Chinese Academy of Sciences,Beijing 100080 3 Department of Applied Chemistry,Beijing Institute of Chemical Technology,Beijing 100029 4 Department of Chemistry,Nanjing University,Nanjing,Jiangsu 210008 《Chinese Chemical Letters》 SCIE CAS CSCD 1993年第4期331-334,共4页
The photoreactivity of some phthalimides was tested by CIDNP studies on the reactions with triethylamine.
关键词 CIDNP PHOTO-CIDNP STUDIES OF PHTHALIMIDE DERIVATIVES IN the presence OF TRIETHYLAMINE
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Self-Organization of Charged Particulates in the Presence of External Force 被引量:1
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作者 汪友梅 陈琦 郁明阳 《Chinese Physics Letters》 SCIE CAS CSCD 2017年第3期90-94,共5页
Evolution of spatial distribution of charged particulates under the action of an external force is investigated. It is found that starting from a homogeneous Maxwellian distribution of particulates, clusters can form ... Evolution of spatial distribution of charged particulates under the action of an external force is investigated. It is found that starting from a homogeneous Maxwellian distribution of particulates, clusters can form and aggregate. The evolution process, as well as the asymptotic number and configuration of the clusters formed, depends strongly on the strength of the external force. The particulates in most of the final clusters are in the crystal state, as can also be deduced from the corresponding velocity and auto-correlation functions. 展开更多
关键词 Self-Organization of Charged Particulates in the presence of External Force
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Controlling Entropic Uncertainty in the Presence of Quantum Memory by Non-Markovian Effects and Atom-Cavity Couplings
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作者 邹红梅 方卯发 《Chinese Physics Letters》 SCIE CAS CSCD 2016年第7期21-24,共4页
Based on the time-convolutionless master-equation approach, the entropic uncertainty in the presence of quantum memory is investigated for a two-atom system in two dissipative cavities. We find that the entropic uncer... Based on the time-convolutionless master-equation approach, the entropic uncertainty in the presence of quantum memory is investigated for a two-atom system in two dissipative cavities. We find that the entropic uncertainty can be controlled by the non-Markovian effect and the atom-cavity coupling. The results show that increasing the atom-cavity coupling can enlarge the oscillating frequencies of the entropic uncertainty and can decrease the minimal value of the entropic uncertainty. Enhancing the non-Markovian effect can reduce the minimal value of the entropic uncertainty. In particular, if the atom-cavity coupling or the non-Markovian effect is very strong, the entropic uncertainty will be very dose to zero at certain time points, thus Bob can minimize his uncertainty about Alice's measurement outcomes, 展开更多
关键词 of on is EU by Controlling Entropic Uncertainty in the presence of Quantum Memory by Non-Markovian Effects and Atom-Cavity Couplings in
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CATALYTIC SYNTHESIS OF α-CYANO-α,β-UNSATURATED SULPHONES IN THE PRESENCE OF ORGANOTELLURIUM OXIDE
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作者 Qi ZHONG Yong Jun LU Chang Qing LIU Wei Guo TAO Yong Jun ZOU Chemistry Department,Yangzhou Teachers College,Yangzhou,225002 《Chinese Chemical Letters》 SCIE CAS CSCD 1991年第9期683-684,共2页
Using bis(p-methoxyphenyl)telluroxide(BMPTO)as the catalyst, phenylsulphonyl acetonitrile condensed easily with aromatic aldehydes at room temperature to give -cyano- ,β-unsaturated sulphones in high yields.
关键词 OC UNSATURATED SULPHONES IN the presence OF ORGANOTELLURIUM OXIDE CATALYTIC SYNtheSIS OF CYANO DE
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外国专家修饰的医学英语句型:“存在”-“the presence”
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《中国组织工程研究》 CAS CSCD 2012年第30期5580-5580,共1页
关键词 英语句型 the presence 专家 医学 现代医药学
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SOAPLESS EMULSION COPOLYMERIZATION IN THE PRESENCE OF BARIUM SULFATE POWDER
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作者 Li CHEN Department of Chemistry,Xiamen University Xiamen 361005 《Chinese Chemical Letters》 SCIE CAS CSCD 1991年第7期567-568,共2页
To investigate soapless emulsion copolymerization in the presence of a solid phase, copolymerization experiments were carried out for the styrene-butyl acrylate-K_2S_2O_8-water system by using barium sulfate powder,wh... To investigate soapless emulsion copolymerization in the presence of a solid phase, copolymerization experiments were carried out for the styrene-butyl acrylate-K_2S_2O_8-water system by using barium sulfate powder,which is assumed to be chemically inert.Reaction conditions were varied with respect to barium sulfate powder quantity,initiator concen- tration and temperature.These factors were investigated with respect to the effect on reaction rate and conversion,polymer particle number and diameter,and latex stability. 展开更多
关键词 der SOAPLESS EMULSION COPOLYMERIZATION IN the presence OF BARIUM SULFATE POWDER KPS BS
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Tb(lll) and Ca(ll) Ion Equilibria in the Presence of Glutamic Acid and Glutamine
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作者 Chun Ji NIU Shu Fu ZHAO +4 位作者 Yue Ting MA Hui ZHAO Yan Min LIU Shu Gong ZHANG Jia Zuan NI(Laboratory of Rare Earth Chemistry and Physics. Changchun Institute of Applied Chemistry, Academia Sinica, Changchun 130022) 《Chinese Chemical Letters》 SCIE CAS CSCD 1997年第7期641-642,共2页
Tb(111) and Ca(11) ion equilibria in the presence of glutamic acid and glutamine were studied by potentiometric titration at 37'C and an ionic strength of 0. 15mol/L(NaCl) .The stability constants for Tb(111) and ... Tb(111) and Ca(11) ion equilibria in the presence of glutamic acid and glutamine were studied by potentiometric titration at 37'C and an ionic strength of 0. 15mol/L(NaCl) .The stability constants for Tb(111) and Ca(11)complexes in the systems were obtained. The species and their distribution in the systems were discussed. 展开更多
关键词 Ion Equilibria in the presence of Glutamic Acid and Glutamine TB lll and Ca
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Diazo Decomposition in the Presence of Tributyltin Hydride. Reduction of α-Diazo Carbonyl Compounds
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作者 谭忠平 曲朝晖 +1 位作者 陈蓓 王剑波 《厦门大学学报(自然科学版)》 CAS CSCD 北大核心 1999年第S1期263-263,共1页
关键词 Reduction of Diazo Carbonyl Compounds Diazo Decomposition in the presence of Tributyltin Hydride
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Reaction of Phenylethyne with 2,4-Pentanedione in the Presence of Manganese(Ⅲ) Acetate and Oxygen
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作者 Chang YI QIAN Bo HAN +2 位作者 Yu Fen ZHAO (Department of Chemistry, Tsinghua University, Beijing 100084) Yoniazu NOIRI Hiroshi NISHINO Kazu KUROSAWA (Kurokami 2-39-1, Kumamoto 860, Japan ) 《Chinese Chemical Letters》 SCIE CAS CSCD 1997年第3期189-190,共2页
The reaction of phenylethyne with 2,4-pentanedione in the presence of manganese(Ⅲ) acetate and oxygen at room tempraure gave 4-acetyl-5-benzoyl-3-methyl-1, 2-dioxolan-3-ol, 2-acetyl-3-benzoloxirane and 3-acety-2-meth... The reaction of phenylethyne with 2,4-pentanedione in the presence of manganese(Ⅲ) acetate and oxygen at room tempraure gave 4-acetyl-5-benzoyl-3-methyl-1, 2-dioxolan-3-ol, 2-acetyl-3-benzoloxirane and 3-acety-2-methyl-phenylfuran 展开更多
关键词 Acetate and Oxygen Reaction of Phenylethyne with 2 4-Pentanedione in the presence of Manganese MHZ
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EPR STUDIES ON THE DEBROMINATION OF DIPHENYL BROMOMETHANE IN THE PRESENCE OF VIOLOGEN DERIVATIVES AS ELECTRON-TRANSFER CATALYSTS (ETC)
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作者 Fu Tian LIU, Liang Bo FENG, Xian Da YU, and Shu Ben LI Lanzhou Institute of Chemical Physics, Chinese Academy of Sciences, Lanzhou 730000 《Chinese Chemical Letters》 SCIE CAS CSCD 1993年第11期959-962,共4页
The active intermediate'carbon radical' was detected by the spin—trapping reagent (POBN) during the debromination of Ph_2CHBr in the presence of viologen derivatives as electron—transfer catalysts(ETC).
关键词 ETC EPR STUDIES ON the DEBROMINATION OF DIPHENYL BROMOMETHANE IN the presence OF VIOLOGEN DERIVATIVES AS ELECTRON-TRANSFER CATALYSTS AS
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Mindfulness Associates Life Satisfaction:The Mediating Role of Internal Control and the Presence of Meaning in Life
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作者 Zihui Yuan Yanhui Xiang Ziyuan Chen 《International Journal of Mental Health Promotion》 2021年第1期15-25,共11页
This study explored the internal mechanism of the effect of mindfulness on life satisfaction from the perspective of logotherapy theory and achievement attribution theory.We recruited 1021 college students using a com... This study explored the internal mechanism of the effect of mindfulness on life satisfaction from the perspective of logotherapy theory and achievement attribution theory.We recruited 1021 college students using a combination of random sampling and cluster sampling.They completed the relevant questionnaire.The results showed that,from the perspective of logotherapy theory,wefind that the presence of meaning in life is an important intermediary between mindfulness and life satisfaction.From the perspective of achievement attribution theory,we found that internal control was an important intermediary between mindfulness and life satisfaction.In addition,we also found the chain mediating path that mindfulness positively predicted life satisfaction by influencing internal control and then influencing the presence of meaning in life.This study proves for thefirst time that the theory of logotherapy and achievement attribution explain the internal mechanism of the relation of mindfulness on life satisfaction.This study provides an important reference for how to effectively improve life satisfaction from the perspective of mindfulness. 展开更多
关键词 MINDFULNESS life satisfaction the presence of meaning in life internal control structural equation model
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Adsorptive Stripping Voltammetric Study of the Enhancement of Copper(Ⅱ) in Phosphate and Carbonate media and in the Presence of Silicate
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作者 Ming SONG Hui Min MA +1 位作者 Yue Xian HUANG and Shu Quan LIANG(Institute of Chemistry Chinese Academy of Sciences Beijing 100080) 《Chinese Chemical Letters》 SCIE CAS CSCD 1997年第1期61-64,共4页
Adsorptive enhancements of several inorganic salts on copper(II) were studied by adsorptive stripping voltammetry with a hanging mercury drop electrode Increase in peak curren of cu(II) were observed in alkaline phosp... Adsorptive enhancements of several inorganic salts on copper(II) were studied by adsorptive stripping voltammetry with a hanging mercury drop electrode Increase in peak curren of cu(II) were observed in alkaline phosphate or media owing to adsorption Silicate can also enhance the peak current of Cu(II). The enhancing power phosphate,carbonate, and silicate is 33, 26, and 8.9 times, respectively. 展开更多
关键词 in Phosphate and Carbonate media and in the presence of Silicate II Adsorptive Stripping Voltammetric Study of the Enhancement of Copper
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REACTION OF M-DIMETHOXYBENZENE WITH CROTONIC ACID IN THE PRESENCE OF PPA
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作者 Yan Ling SONG Bao Hua HUANG Sheng JIN Department of Chemistry Peking University Beijing 100871 《Chinese Chemical Letters》 SCIE CAS CSCD 1992年第1期23-24,共2页
The reaction of m-dimethoxybenzene with crotonic acid in the presence of PPA affords an unexpected compound,which has been proved to be a dimer by H-NMR and MS.The x-ray struc- tural analysis has the same result.The p... The reaction of m-dimethoxybenzene with crotonic acid in the presence of PPA affords an unexpected compound,which has been proved to be a dimer by H-NMR and MS.The x-ray struc- tural analysis has the same result.The phenomenon has not been reported. 展开更多
关键词 REACTION OF M-DIMETHOXYBENZENE WITH CROTONIC ACID IN the presence OF PPA ACID
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Effect on activity of telomerase in the presence of antisence oligodeoxynucleotides directed against HBV
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《中国输血杂志》 CAS CSCD 2001年第S1期334-,共1页
关键词 Effect on activity of telomerase in the presence of antisence oligodeoxynucleotides directed against HBV
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Soret and Dufour Effects on Unsteady Free Convection Fluid Flow in the Presence of Hall Current and Heat Flux
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作者 Abdul Quader Md. Mahmud Alam 《Journal of Applied Mathematics and Physics》 2021年第7期1611-1638,共28页
Unsteady MHD natural convective heat and mass transfer flow through a semi-infinite vertical porous plate in a rotating system have been investigated with the combined Soret and Dufour effects in the presence of Hall ... Unsteady MHD natural convective heat and mass transfer flow through a semi-infinite vertical porous plate in a rotating system have been investigated with the combined Soret and Dufour effects in the presence of Hall current and constant heat flux. It is considered that the porous plate is subjected to constant heat flux. The obtained non-dimensional, non-similar coupled non-linear and partial differential equations have been solved by explicit finite difference technique. Numerical solutions for velocities, temperature and concentration distributions are obtained for various parameters by the above mentioned technique. The local and average shear stresses, Nusselt number as well as Sherwood number are also investigated. The stability conditions and convergence criteria of the explicit finite difference scheme are established for finding the restriction of the values of various parameters to get more accuracy. The obtained results are illustrated with the help of graphs to observe the effects of various legitimate parameters. 展开更多
关键词 Soret and Dufour Effects on Unsteady Free Convection Fluid Flow in the presence of Hall Current and Heat Flux
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The Presence of D-Alanine in Phascolosoma Arcuatum (Sipuncula)
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作者 W.T.Ong W.P.Low Y.K.Ip 《中山大学学报论丛》 1995年第3期211-213,共3页
关键词 ADH SIPUNCULA the presence of D-Alanine in Phascolosoma Arcuatum
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Optimal Predictive Impedance Control in the Presence of Uncertainty for a Lower Limb Rehabilitation Robot 被引量:2
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作者 JALAEIAN-F.Mohsen FATEH Mohammad Mehdi RAHIMIYAN Morteza 《Journal of Systems Science & Complexity》 SCIE EI CSCD 2020年第5期1310-1329,共20页
As an innovative concept,an optimal predictive impedance controlle is introduced here to control a lower limb rehabilitation robo in the presence of uncertainty.The desired impedance law is considered to propose a con... As an innovative concept,an optimal predictive impedance controlle is introduced here to control a lower limb rehabilitation robo in the presence of uncertainty.The desired impedance law is considered to propose a conventional model-based impedance controller for the LLRR.However,external disturbances,model imperfection,and parameters uncertainties reduce the performance of the controller in practice.In order to cope with these uncertainties,an optimal predictive compensator is introduced as a solution for a proposed convex optimization problem,which is performed on a forward finite-length horizon.As a result,the LLRR has the desired behavior even in an uncertain environment.The performance and efficiency of the proposed controller are verified by the simulation results. 展开更多
关键词 Impedance control lower limb rehabilitation robots model predictive compensator optimal predictive impedance controller optimization in the presence of uncertainty
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