Study on Mineral Rights Valuation for Financial Reporting

企业矿业权资产的重要特点是其形成过程中的支出与其当前价值的巨大背离，从而造成企业历史成本计量下的矿业权资产账面价值与矿业权资产的真实价值差异巨大，使得矿业权会计信息对决策缺乏有用性。资产的公允价值相对于历史成本而言，具有较强的价值相关性。矿业权资产采用公允价值计量有利于提高其价值相关性，有利于反映矿业企业真实的财务状况和经营成果。 开展以财务报告为目的的矿业权评估是获取矿业权公允价值的重要途径。目前，以财务报告为目的的矿业权评估研究在我国大致还是空白。本研究将有利于促进以财务报告为目的的矿业权评估业务的开展，从而提高矿业企业的矿业权资产的会计信息质量，引导社会资源向前景好的矿业公司流动，进而...The important feature of the assets of mineral rights is that great differences exist between expenditure during obtaining the assets and its current value, resulting in a huge difference between book value in terms of historical cost of mineral rights and its true value. The significant difference makes accounting information of mineral rights useless for decision-making. The fair value of the as...学位：经济学博士院系专业：经济学院_资产评估学号：1552010015373

扩大煤炭生产企业增值税抵扣范围的思考

煤炭生产企业属于自然资源开采行业,其产品成本构成存在特殊性,使得煤炭增值税负很高,仅次于烟草行业位列第二。一方面,生产中大量投入不能取得扣税发票,存在技术型重复征税;另一方面,在取得的扣税发票当中,很多也不能纳入抵扣范围,存在类型差异型重复征税。扩大煤炭生产企业增值税抵扣范围,消除重复征税,需对煤炭生产过程中的实际增值额进行实质课税,这对实施结构性减税具有重要意义

Study on the Relationship between Structure of Supramolecular Ion Material and Performance of Humidity Sensing

相对湿度是许多领域的关键参数，环境湿度与人们的生活密切相关，因此对湿度进行测量和控制是各个领域中值得关注的问题之一. 在前期的研究中，作者制备了一种新型的超分子离子材料（SIM），它是由基于咪唑的双阳离子（如1,10-双（3-甲基咪唑-1-基）癸烷，C10(mim)2）和电活性二阴离子（如2,2\'-连氮基-双（3-乙基苯并噻唑啉-6-磺酸），ABTS）组成的，发现其对湿度具有敏感且快速的响应. 在此基础上，本文制备了6种不同碳链（C4，C6，C8，C10，C12，C14）的咪唑基化合物，发现其中3种（C10，C12，C14）可与ABTS形成水稳定的SIM. 循环伏安法、计时电流法以及石英晶体微量天平表征了这些超分子离子材料的湿度传感性能，发现基于C12的SIM具有最佳的湿度传感性能. 同时，SEM结果显示随着碳链的增加，离子材料的厚度变薄并且形态变得不规则. 因此，作者认为疏水作用和材料比表面积均会影响湿度传感的灵敏度. 本研究为发展新的湿度响应的离子传感材料奠定了基础.Humidity measurement and control is one of the most notable issues in various areas, such as climate, industry, agriculture, electronics, especially human comfort and health. In our previous study, we have found that a new kind of supramolecular ionic material (SIM), consisting of an imidazolium-based dication (e.g., 1,10-bis(3-methylimidazolium-1-yl) decane, C10(mim)2) and electroactive dianionic (e.g., 2,2\'-azino-bis (3-ethylbenzothiazoline-6-sulfonic acid), ABTS), shows ultrasensitive and ultrafast response towards humidity sensing. Herein we prepared six kinds of imidazolium-based dications with different carbon chain lengths (i.e., C4, C6, C8, C10, C12, C14), and found that three of them (i.e., C10, C12, C14) could form water-stable SIM with ABTS. Cyclic voltammetry, chronoamperometry and quartz crystal microbalance were used to characterize the humidity sensing performance of these supramolecular ionic materials. The results show that the C12-based SIM has the best humidity sensing performance compared with the other two kinds of SIM. Moreover, SEM images show that the thickness of the ionic material became thinner with the increase of the carbon chain length. We, thus, conclude that both the hydrophobic interaction and the specific surface area of SIMs would contribute to the performance of humidity response. This paper would lay the foundation for the development of new ionic compound for humidity sensing.This research was supported by the National Natural Science Foundation of China (No. 21475138).作者联系地址：1. 湘潭大学化学学院，环境友好化学与应用教育部重点实验室，湖南 湘潭 411105；2. 北京分子科学国家实验室，中国科学院化学研究所活体分析化学重点实验室，北京 100190Author's Address: 1. Key Laboratory of Environmental Friendly Chemistry and Applications of Ministry of Education, College of Chemistry, Xiangtan University, Xiangtan, Hunan 411105, China; 2. Beijing National Laboratory for Molecular Sciences, Key Laboratory of Analytical Chemistry for Living Biosystems, Institute of Chemistry, the Chinese Academy of Sciences, Beijing 100190, China通讯作者E-mail：[email protected]

铁矿粉流化床直接还原防止粘结的试验研究

研究了流化床铁矿粉直接还原过程中掺入惰性物质对防止粘结的效果以及粘结失流与铁矿的组成、粒度、还原温度、还原气氛、金属化率、掺入惰性物质种类、数量等多种因素的关系,探讨了粘结失流机理。结果表明:MgO是最有效的防止粘接添加剂,使用量小于5%;CaO次之,使用量约为5%～10%。少量焦粉、白云石、碳酸钙等对抑制粘结失流无明显的作用。铁矿的熔点越低、粒度越小、金属化率越高、温度越高就越容易失流

地方环保法规与不动产价值

1.引言联邦、州和地方政府保护环境的立法将在20世纪90年代呈现连续爆炸性增长趋势。(20世纪)70-80年代,联邦和州政府通过了大量旨在保护空气、水、土地及濒危物种的法规。在接下来的10年里,地方政府将更加主动积极地使用地方权力,对那些州或联邦法律保护不足的方面提供环境保护

Local Environmental Regulations and Property Value

联邦、州和地方政府保护环境的立法将在20世纪90年代呈现连续爆炸性增长趋势。（20世纪）70-80年代，联邦和州政府通过了大量旨在保护空气、水、土地及濒危物种的法规。在接下来的10年里，地方政府将更加主动积极地使用地方权力，对那些州或联邦法律保护不足的方面提供环境保护。译者单位：厦门大学评估研究中心（361005

The fuzzy comprehensive evaluation of the flexible development of circular economy in enterprise

Conference Name:2012 19th Annual International Conference on Management Science and Engineering, ICMSE 2012. Conference Address: Dallas, TX, United states. Time:September 20, 2012 - September 22, 2012.National Natural Science Foundation of China; Harbin Institute of TechnologyTo quantitatively assess stability of circular economy, the article defines the flexible development of a circular economy in enterprise based on the enterprise flexibility and the industrial chain flexibility of a circular economy, analyzes all the internal and external factors that affect the flexible development of a circular economy in enterprise, and points out the specific content that should be considered in evaluating the industrial chain flexibility of a circular economy. The article also builds the index system that evaluates the development flexibility of a circular economy in enterprise and describes the set of evaluation. On this basis, the article evaluates the development flexibility of a circular economy in enterprise with the method of the fuzzy comprehensive evaluation. At last, 'M Coal Group' is selected as an example to analyze the development flexibility of a circular economy. 漏 2012 IEEE

Al_(18)B_4O_(33):Eu,Tb单基双掺杂荧光粉的制备及发光性能

以柠檬酸为络合剂,采用溶胶-凝胶法成功制备了Al18B4O33:Eu,Tb荧光粉。采用热分析仪、X射线衍射仪和扫描电镜分别对样品进行了热分析、结构和形貌分析,采用荧光光谱仪和亮度计测试样品的激发发射光谱和亮度。结果表明:前驱体先经700℃预烧,然后再于1100℃煅烧3 h后,可获得粒度分布均匀、结晶性良好的Al18B4O33:Eu,Tb荧光粉;共掺杂Eu和Tb的Al18B4O33荧光粉可同时发出"三基色"所需要的特征发光;该荧光粉中同时存在Eu2+离子、Tb3+离子和Eu3+离子,在350～400 nm之间的紫外区域存在较强的激发峰,可被用于与紫外LED复合合成白光LED;通过研究Eu和Tb的掺杂量对荧光粉发光强度的影响发现,适量调节Eu和Tb的掺杂量可以改变Al18B4O33:Eu,Tb荧光粉的发光颜色和强度