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企业自产产品转作自用固定资产的财税处理
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作者 田淑华 《财会月刊》 北大核心 2016年第5期41-42,共2页
企业将自产产品转作固定资产自用在会计处理上类似于企业自制固定资产,按照生产成本入账即可,但是这种情况下的税务处理较复杂,税法对此没有明确的规定。本文以企业自产产品转作自用固定资产的财税处理问题为研究对象,具体分析自产产品... 企业将自产产品转作固定资产自用在会计处理上类似于企业自制固定资产,按照生产成本入账即可,但是这种情况下的税务处理较复杂,税法对此没有明确的规定。本文以企业自产产品转作自用固定资产的财税处理问题为研究对象,具体分析自产产品转作自用固定资产的初始环节及后续环节的财税处理。 展开更多
关键词 自产产品 固定资产 转作自用 财税处理
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转作的极限:小农农业的耕作策略与经济禀赋
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作者 叶守礼 《中国农业大学学报(社会科学版)》 北大核心 2023年第6期153-169,共17页
随着现代经济的发展,农村经济也经历了剧烈的冲击与变化。在一些地区,典型中国传统的小农家庭耕作方式顽强地延续下来,并展露出新的风貌。本研究聚焦台湾中部山城地区一个小村庄农业转型的历史经验,并以“茂谷柑”的试种与推广为线索,... 随着现代经济的发展,农村经济也经历了剧烈的冲击与变化。在一些地区,典型中国传统的小农家庭耕作方式顽强地延续下来,并展露出新的风貌。本研究聚焦台湾中部山城地区一个小村庄农业转型的历史经验,并以“茂谷柑”的试种与推广为线索,试图分析当地小规模家庭农场的耕作策略,探讨农民如何通过灵敏的农业转作与技术创新,开创出新的产业模式。“茂谷柑”原是美国杂交选育的实验品种,学术界多次引进试种失败后,经由一位返乡农民的转译、驯化与改良,这种舶来作物终于成功嵌入乡土社会与小农农业,成为台湾山城地区的新一代明星作物。本研究强调了小农的弹性、自主与创造的一面,但也希望指出台湾山城地区农民的耕作策略,从另一方面来看,其实恰好体现了一种高度不对等的城乡关系与市场结构。 展开更多
关键词 小农家庭农业 策略 技术创新 城乡关系 转作
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转辙机动作杆中光纤应力传感器的研究
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作者 孙强 周虚 《铁道学报》 EI CAS CSCD 北大核心 2004年第6期120-122,共3页
研究了非对称刻蚀光纤应力传感器的基本原理,将其应用在转辙机中,为转辙机动作杆应力的检测提供了一种新的测试方法。
关键词 光纤传感器 辙机动 应力
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Establishment of a field visualization detection method for multiplex recombinase polymerase amplification combined with CRISPR/Cas12a in genetically modified crops 被引量:2
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作者 YAN Jingying NI Liang +2 位作者 SHEN Xingyu LÜ Bingtao LI Yu 《浙江大学学报(农业与生命科学版)》 北大核心 2025年第3期391-401,共11页
With the approval of more and more genetically modified(GM)crops in our country,GM safety management has become more important.Transgenic detection is a major approach for transgenic safety management.Nevertheless,a c... With the approval of more and more genetically modified(GM)crops in our country,GM safety management has become more important.Transgenic detection is a major approach for transgenic safety management.Nevertheless,a convenient and visual technique with low equipment requirements and high sensitivity for the field detection of GM plants is still lacking.On the basis of the existing recombinase polymerase amplification(RPA)technique,we developed a multiplex RPA(multi-RPA)method that can simultaneously detect three transgenic elements,including the cauliflower mosaic virus 35S gene(CaMV35S)promoter,neomycin phosphotransferaseⅡgene(NptⅡ)and hygromycin B phosphotransferase gene(Hyg),thus improving the detection rate.Moreover,we coupled this multi-RPA technique with the CRISPR/Cas12a reporter system,which enabled the detection results to be clearly observed by naked eyes under ultraviolet(UV)light(254 nm;which could be achieved by a portable UV flashlight),therefore establishing a multi-RPA visual detection technique.Compared with the traditional test strip detection method,this multi-RPA-CRISPR/Cas12a technique has the higher specificity,higher sensitivity,wider application range and lower cost.Compared with other polymerase chain reaction(PCR)techniques,it also has the advantages of low equipment requirements and visualization,making it a potentially feasible method for the field detection of GM plants. 展开更多
关键词 genetically modified crop recombinase polymerase amplification CRISPR/Cas12a field detection
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Electrochemical Characterization and Modulation of Biological Processes
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作者 Yue-Qi Li Wei-Hua Huang +8 位作者 De-Chen Jiang Bao-Hong Liu Bin Su Yang Tian Jing-Juan Xu Ping Yu Feng Zhao Huang-Xian Ju Jing-Hong Li 《电化学(中英文)》 北大核心 2025年第12期1-46,共46页
Electrochemical processes lie at the core of biological function,governing energy transduction,metabolic flux,and mo-lecular signaling.Recent advances in electrochemical science now allow these processes to be probed ... Electrochemical processes lie at the core of biological function,governing energy transduction,metabolic flux,and mo-lecular signaling.Recent advances in electrochemical science now allow these processes to be probed and controlled with unprecedented spatial,temporal,and chemical resolution.In this review,we present an integrated framework that pro-gresses from fundamental mechanisms to analytical technologies and functional modulation.We begin by outlining elec-tron transfer pathways in mitochondrial respiration,microbial extracellular electron transfer,and DNA-and protein-based charge conduction,followed by the principles of photon-electron conversion in photosynthesis and the central role of redox equilibrium in coordinating cellular responses.We then highlight electrochemical analytical strategies that enable multiscale biological characterization,including biosensing,electrochemical and scanning probe imaging,electrogenerated chemilu-minescence detection,and measurements of membrane potentials and neurotransmitter dynamics.Emerging platforms such as flexible biointerfaces,ultramicroelectrodes,and nanopore systems further extend these capabilities to in vivo and single-molecule contexts.Finally,we discuss how electrochemical inputs can be used to regulate metabolic pathways,mi-crobial and protein activities,and neural signaling,enabling precision therapeutic and bioengineering applications.Togeth-er,these developments establish electrochemistry as a powerful foundation for decoding and directing biological systems. 展开更多
关键词 Electrochemical analysis Single-cell electrochemistry Biological electron transfer PHOTOSYNTHESIS Electrochemical biosensing
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Effect of working parameters on performance characteristics of hydrostatic turntable by using FSI-thermal model 被引量:4
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作者 HU Jun-ping LIU Cheng-pei 《Journal of Central South University》 SCIE EI CAS CSCD 2018年第11期2589-2600,共12页
Effects of working parameters on performance characteristics of hydrostatic turntable are researched by applying the fluid-structure-thermal coupled model.Fluid-structure interaction(FSI)technique and computational fl... Effects of working parameters on performance characteristics of hydrostatic turntable are researched by applying the fluid-structure-thermal coupled model.Fluid-structure interaction(FSI)technique and computational fluid dynamics(CFD)method are both employed by this new model,and thermal effects are also considered.Hydrostatic turntable systems with a series of oil supply pressures,various oil recess depth and several surface roughness parameters are studied.Performance parameters,such as turntable displacement,system flow rate,temperature rise of lubrication,stiffness and damping coefficients,are derived from different working parameters(rotational speed of turntable and exerted external load)of the hydrostatic turntable.Numerical results obtained from this FSI-thermal model are presented and discussed,and theoretical predictions are in good agreement with the experimental data.Therefore,this developed model is a very useful tool for studying hydrostatic turntables.The calculation results show that in order to obtain better performance,a rational selection of the design parameters is essential. 展开更多
关键词 hydrostatic turntable working parameters performance characteristics FSI-thermal coupled model
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Improvement of prediction model for work roll thermal contour in hot strip mill
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作者 王连生 杨荃 +2 位作者 何安瑞 郑宣 于洪瑞 《Journal of Central South University》 SCIE EI CAS 2010年第6期1251-1257,共7页
Though high accuracy of the thermal contour was obtained while adopting finite element method,it could not meet the real-time requirement.One-dimensional finite difference method could realize real-time control in the... Though high accuracy of the thermal contour was obtained while adopting finite element method,it could not meet the real-time requirement.One-dimensional finite difference method could realize real-time control in the case of neglecting both the circumferential and radical heat exchange,but the over-simplified modes resulted in poor accuracy.And two-dimensional full explicit difference was also limited in practical application since its time step was restricted to keep the model stable.Consequently,a new method of alternating direction finite difference was introduced and discussed in the model's stability,calculating speed and precision.Specific work roll after one real rolling unit was researched,The result shows that error of temperature on work roll surface between measured and calculated values is within 5 ℃.The influence of rolling rhythm and strip width on thermal crown was also studied.The conclusion is verified theoretically and practically that it can maintain absolutely stable and meet the online requirement. 展开更多
关键词 hot rolling finite element finite difference work roll thermal contour
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Short-circuit fault analysis and isolation strategy for matrix converters
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作者 王莉娜 L.De Lillo +2 位作者 C.Brunson L.Empringham P.Wheeler 《Journal of Central South University》 SCIE EI CAS CSCD 2015年第9期3458-3470,共13页
The behavior of matrix converter(MC) drive systems under the condition of MC short-circuit faults is comprehensively investigated. Two isolation strategies using semiconductors and high speed fuses(HSFs) for MC short-... The behavior of matrix converter(MC) drive systems under the condition of MC short-circuit faults is comprehensively investigated. Two isolation strategies using semiconductors and high speed fuses(HSFs) for MC short-circuit faults are examined and their performances are compared. The behavior of MC drive systems during the fuse action time under different operating conditions is explored. The feasibility of fault-tolerant operation during the fuse action time is also studied. The basic selection laws for the HSFs and the requirements for the passive components of the MC drive system from the point view of short-circuit faults are also discussed. Simulation results are used to demonstrate the feasibility of the proposed isolation strategies. 展开更多
关键词 matrix converter short-circuit fault fault analysis fault behavior fault isolation
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Optimal rotor wear design in hypotrochoidal gear pump using genetic algorithm
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作者 KWON Soon-man KIM Chang-Hyun SHIN Joong-ho 《Journal of Central South University》 SCIE EI CAS 2011年第3期718-725,共8页
The wear rate between the rotors of a hypotrochoidal gear pump is characterized.Using the knowledge of shape design on the rotors,the contact stresses without hydrodynamic effect between the rotor teeth were evaluated... The wear rate between the rotors of a hypotrochoidal gear pump is characterized.Using the knowledge of shape design on the rotors,the contact stresses without hydrodynamic effect between the rotor teeth were evaluated through the calculation of the Hertzian contact stress.Based on the above results and the sliding velocity between the rotors,a genetic algorithm (GA) was used as an optimization technique forminimizing the wear rate proportional factor (WRPF).The result shows that the wear rate or the WRPF can be reduced considerably,e.g.approximately 12.8%,throughout the optimization using GA. 展开更多
关键词 gerotor hypotrochoidal gear pump Hertzian contact stress wear rate proportional factor genetic algorithm
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Performance optimization of electric power steering based on multi-objective genetic algorithm
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作者 赵万忠 王春燕 +1 位作者 于蕾艳 陈涛 《Journal of Central South University》 SCIE EI CAS 2013年第1期98-104,共7页
The vehicle model of the recirculating ball-type electric power steering (EPS) system for the pure electric bus was built. According to the features of constrained optimization for multi-variable function, a multi-obj... The vehicle model of the recirculating ball-type electric power steering (EPS) system for the pure electric bus was built. According to the features of constrained optimization for multi-variable function, a multi-objective genetic algorithm (GA) was designed. Based on the model of system, the quantitative formula of the road feel, sensitivity, and operation stability of the steering were induced. Considering the road feel and sensitivity of steering as optimization objectives, and the operation stability of steering as constraint, the multi-objective GA was proposed and the system parameters were optimized. The simulation results show that the system optimized by multi-objective genetic algorithm has better road feel, steering sensibility and steering stability. The energy of steering road feel after optimization is 1.44 times larger than the one before optimization, and the energy of portability after optimization is 0.4 times larger than the one before optimization. The ground test was conducted in order to verify the feasibility of simulation results, and it is shown that the pure electric bus equipped with the recirculating ball-type EPS system can provide better road feel and better steering portability for the drivers, thus the optimization methods can provide a theoretical basis for the design and optimization of the recirculating ball-type EPS system. 展开更多
关键词 vehicle engineering electric power steering multi-objective optimization genetic algorithm
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Effect of some operational variables on bubble size in a pilot-scale mechanical flotation machine
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作者 张炜 J.E.Nesset J.A.Finch 《Journal of Central South University》 SCIE EI CAS 2014年第3期1077-1084,共8页
This work aims to provide a relationship of how the key operational variables of frother type and impeller speed affect the size of bubble (D32). The study was performed using pilot-scale equipment (0.8 m^3) that ... This work aims to provide a relationship of how the key operational variables of frother type and impeller speed affect the size of bubble (D32). The study was performed using pilot-scale equipment (0.8 m^3) that is up to two orders of magnitude larger than equipment used for studies performed to date by others, and incorporated the key process variables of frother type and impeller speed. The results show that each frother family exhibits a unique CCC95-HLB relationship dependent on n (number of C-atoms in alkyl group) and m (number of propylene oxide group). Empirical models were developed to predict CCC95 from HLB associated with other two parameters a and ft. The impeller speed-bubble size tests show that D32 is unaffected by increased impeller tip speed across the range of 4.6 to 9.2 m/s (representing the industrial operating range), although D32 starts to increase below 4.6 m/s. The finding is valid for both coalescing and non-coalescing conditions. The results suggest that the bubble size and bubble size distribution (BSD) being created do not change with increasing impeller speed in the quiescent zone of the flotation. 展开更多
关键词 flotation bubble size operational variables critical coalescence concentration hydrophile-lipophile balance impellerspeed
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Effect of wind fluctuating on self-starting aerodynamics characteristics of VAWT
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作者 朱建阳 蒋林 赵慧 《Journal of Central South University》 SCIE EI CAS CSCD 2016年第8期2075-2082,共8页
The present work deals with an investigation of the self-starting aerodynamic characteristics of VAWT under fluctuating wind. In contrast to the previous studies, the rotational speed of the turbine is not fixed, the ... The present work deals with an investigation of the self-starting aerodynamic characteristics of VAWT under fluctuating wind. In contrast to the previous studies, the rotational speed of the turbine is not fixed, the rotation of the turbine is determined by the dynamic interaction between the fluctuating wind and turbine. A weak coupling method is developed to simulate the dynamic interaction between the fluctuating wind and passive rotation turbine, and the results show that if the fluctuating wind with appropriate fluctuation amplitude and frequency, the self-starting aerodynamic characteristics of VAWT will be enhanced. It is also found that compared with the fluctuation amplitude, the fluctuation frequency of the variation in wind velocity is shown to have a minor effect on the performance of the turbine. The analysis will provide straightforward physical insight into the self-starting aerodynamic characteristics of VAWT under fluctuating wind. 展开更多
关键词 fluctuating wind vertical axis wind turbine(VAWT) self-starting performance weak coupling method fluctuation amplitude and frequency
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