质疑“资产减值损失一经确认不得转回”

长期以来，资产减值问题一直被上市公司及信息使用者所关注。通过对现行《企业会计制度》与新《企业会计准则》就资产减值准备计提、转回及所带来的影响等方面进行比较，介绍了各自的优点和不足。特别是针对资产减值准备转回与否进行了分析，阐述了新准则对资产减值准备不转回存在的一些缺陷，提出了应该对所有资产减值准备都予以转回的观点及2种避免利润操纵的转回方法。     

Reversible Z-E Isomerism and Pharmaceutical Implications for SU5416

ABSTRACT

SU5416 (Z-isomer), the first in its class of angiogenesis inhibitors, in solution converts to the E-isomer following light exposure and reverts to the Z-isomer in the dark. Kinetics of this Z-E isomerism in pharmaceutical media is reported. Analytical solutions need light protection at 5°C to maintain integrity. While E-isomer in light-exposed product increased to 0.9% in 24 hours, light-protected product showed no change (25°C, 18 months). Infusate studies indicated that < 1.9% E-isomer will be dosed to patients and would likely convert to the Z-isomer, following administration. This report implies Z-E isomerism in SU5416 is controllable with no limitations towards ensuring pharmaceutical product quality.     

The final bleaching of eucalypt kraft pulps with hydrogen peroxide: relationship with industrial ECF bleaching history and cellulose degradation

BACKGROUND: The process of chemical pulp bleaching is based for the most part in chlorine dioxide within elemental chlorine free (ECF) technologies. The use of greener alternatives such as bleaching with hydrogen peroxide (P stage) is not widely used owing to selectivity concerns related to transition metal‐catalyzed decomposition reactions. Even at the final stage where peroxide is recognized to boost brightness and improve the brightness stability of the bleached pulp, cellulose degradation often overcomes these advantages. This paper presents the results of studies intended to optimize final peroxide bleaching performance considering two standard ECF industrial bleaching sequences: the conventional DED and the ECF‐light OQ(PO)D (stages name: D—chlorine dioxide; E—alkaline extraction; O—oxygen; Q—chelation, (PO)—hydrogen peroxide pressurized with oxygen). RESULTS: The addition of sodium diethylenetriaminepentaacetate (DTPA) was the most effective option in terms of DED pulp bleachability and selectivity with hydrogen peroxide, as well as in terms of brightness reversion. As regards the OQ(PO)D pulp, a blend of DTPA and magnesium was the most beneficial in those properties. CONCLUSIONS: The choice of the best hydrogen peroxide stabilizer, among the different tested combinations of magnesium and chelants (EDTA and DTPA) studied, in terms of pulp bleachability, bleaching selectivity and brightness reversion is dependent on the impact of the previous bleaching stages on metallic nature and content. The pulp Mg/(Fe + Cu) ratio was highlighted as a process parameter controlling cellulose degradation in peroxide bleaching. Copyright © 2010 Society of Chemical Industry     

一种确定管材塑性本构关系的反算法

在管材成形力和行程的关系曲线基础上 ,提出了用反算法确定管坯的塑性本构关系。开发了确定塑性本构关系参数的反算程序 ,并结合单向压缩实验对薄壁管 LF2 M-32× 1的材料性能进行了研究 ,获得该管坯的本构关系。     

某工程混凝土结构裂缝事故分析与处理

近几年来，混凝土结构的持量问题普遍表现为裂缝问题，且有日趋增多的趋势，已严重影响了正常的工作和生产。本文介绍了某建筑物梁开裂的认识，检测情况，原因分析和处理情况，并由此对加强工程制裁量管理，提出了建议。     

The influence of montmorillonite on the anti‐reversion in the rubber–clay composites

The influence of organically modified montmorillonate (OMMT) on the curing reversion of natural rubber (NR) and polychloroprene rubber (CR) blend has been demonstrated in this article. Characteristics of the NR/CR/OMMT hybrid composite were undertaken by combining the cure kinetics, thermal stability, and the detection of phase morphology. Compared to the neat rubber blend, thermal gravity analysis has shown improved thermal stability results during degradation for the nanofiller filled ones. Differential scanning calorimetry study has offered cure kinetic results; among which blending with NR has lifted the cure activation temperature of CR low toward. Meanwhile, transmission electron microscopy has shown the intercalation and immobilization of OMMT in the CR phase formed a barrier to NR phase. In addition, to discover the reversion source, infrared spectroscopy has been applied to trace the oxygenic function units in the neat NR vulcanizate. All of the experimental results and related analysis has offered us the base to explain the improvement of the anti‐reversion of the rubber blends. © 2010 Wiley Periodicals, Inc. J Appl Polym Sci, 2010     

不同成熟度国产大豆对大豆油脱色工艺及回色的影响

以不同成熟度的国产大豆所制备的脱胶油为原料,采用化学氧化和物理吸附的方法对其进行脱色处理,考察了不同工艺条件下对脱色效果、回色现象以及脱色油的主要理化指标的影响.结果表明,采用物理吸附真空脱色工艺,活性白土的添加量4%,脱色温度90℃,脱色时间30 min,其脱色效果最好.脱色后的油脂放置一段时间后,熟大豆脱色油发生回色现象,而青大豆油色泽反而变浅.     

The quantification of remote sensing

Presently China has developed and launched more than 30 earth observing satellites. The primary series of FY, HY and resource satellites have been constructed. In China, earth observing techniques have been developed rapidly and the achievements are re- markable, but compared with the developed countries, there is still a long way to go. Besides, the quantitative application research of satellites data in China is not profound enough. Thus, it is urgent to consider how to systematically con…     

一种便捷的移动终端应用程序下载方法

针对目前平台提供商提供的下载方式不够灵活,提出一种应用程序下载的便捷方法,使得用户无需进入繁琐的层层嵌套式的软件目录查找可供下载的应用程序,简化了用户操作。对企业用户而言,移动终端所需下载的应用程序往往只有一个,因此可以实现应用程序的傻瓜式下载并安装,可以避免由于客户所厌烦的繁琐的操作方式而导致的客户流失。最后用实验验证了该方法的便捷性。     

机载双基地SAR回波信号模型及其仿真

重点研究了平行飞行模式机载双基地SAR的几何模型和回波信号模型。推导了斜距历程,采用级数反演法,获得了高阶近似的回波信号二维频谱表达式,建立了回波信号模型。在上述理论研究基础上,采用二维频域快速傅氏变换法,产生仿真回波数据,获得了良好的成像结果,仿真结果验证了上述理论和仿真算法。