In order to find out the applicability of the optimal pricing decision model based on conventional cost behavior model after activity based costing has given strong shock to the conventional cost behavior model and it...In order to find out the applicability of the optimal pricing decision model based on conventional cost behavior model after activity based costing has given strong shock to the conventional cost behavior model and its assumptions, detailed analyses have been made using the activity based cost behavior and cost volume profit analysis model, and it is concluded from these analyses that the theory behind the construction of optimal pricing decision model is still tenable under activity based costing, but the conventional optimal pricing decision model must be modified as appropriate to the activity based costing based cost behavior model and cost volume profit analysis model, and an optimal pricing decision model is really a product pricing decision model constructed by following the economic principle of maximizing profit.展开更多
使用高温同步热分析仪,以10 K/min的升温速率对55%CaF2-20%CaO-3%MgO-22%Al2O3-x%B2O3(质量分数,x≤3.0)的失重率进行测定.根据测定结果确定挥发反应机理函数G(α)和动力学参数,并分析挥发反应机理.结果表明:随B2O3加入量增加,熔渣挥发...使用高温同步热分析仪,以10 K/min的升温速率对55%CaF2-20%CaO-3%MgO-22%Al2O3-x%B2O3(质量分数,x≤3.0)的失重率进行测定.根据测定结果确定挥发反应机理函数G(α)和动力学参数,并分析挥发反应机理.结果表明:随B2O3加入量增加,熔渣挥发失重量降低;温度≥1 673 K时,熔渣挥发机理函数为G(α)=α,符合Mampel power law (n=1),熔渣挥发受挥发组元的形核长大控制;加入质量分数0.5%B2O3使熔渣挥发活化能从458.69 kJ·mol^-1降低至431.54 kJ·mol^-1,但B2O3加入量≥1.0%,活化能变化不明显;B2O3加入可抑制熔渣吸潮,为降低熔渣烘烤成本,熔渣中B2O3加入量应≥1.0%;提高炉内CaF2分压,可大幅降低熔渣的挥发失重及熔渣挥发对冶炼铸锭质量的影响.展开更多
In the process of industrialization, China has been a big agricultural country, and the agricultural sector＇s economic activities have been playing important role in economic growth. This paper established the invest...In the process of industrialization, China has been a big agricultural country, and the agricultural sector＇s economic activities have been playing important role in economic growth. This paper established the investment behavior model of agricultural enterprises on the basis of Chinese practice. And then, the model presented the important factors impacting on investment, such as financing cost, wage, and policy factors, etc. Thirdly, this paper in particular used R-studio to estimate the impact of fmancing cost and policy factor on investment and capital accumulation of primary industry sector by gathering the data from 2003 to 2013. The results showed that the official interest rate of loans of financial institutions could be the proxy variable as the financing cost of agricultural enterprises, and the employment level of agricultural enterprises had negative impact on investment. Finally, this paper provided some explanations and suggestions on the basis of above results.展开更多
文摘In order to find out the applicability of the optimal pricing decision model based on conventional cost behavior model after activity based costing has given strong shock to the conventional cost behavior model and its assumptions, detailed analyses have been made using the activity based cost behavior and cost volume profit analysis model, and it is concluded from these analyses that the theory behind the construction of optimal pricing decision model is still tenable under activity based costing, but the conventional optimal pricing decision model must be modified as appropriate to the activity based costing based cost behavior model and cost volume profit analysis model, and an optimal pricing decision model is really a product pricing decision model constructed by following the economic principle of maximizing profit.
文摘使用高温同步热分析仪,以10 K/min的升温速率对55%CaF2-20%CaO-3%MgO-22%Al2O3-x%B2O3(质量分数,x≤3.0)的失重率进行测定.根据测定结果确定挥发反应机理函数G(α)和动力学参数,并分析挥发反应机理.结果表明:随B2O3加入量增加,熔渣挥发失重量降低;温度≥1 673 K时,熔渣挥发机理函数为G(α)=α,符合Mampel power law (n=1),熔渣挥发受挥发组元的形核长大控制;加入质量分数0.5%B2O3使熔渣挥发活化能从458.69 kJ·mol^-1降低至431.54 kJ·mol^-1,但B2O3加入量≥1.0%,活化能变化不明显;B2O3加入可抑制熔渣吸潮,为降低熔渣烘烤成本,熔渣中B2O3加入量应≥1.0%;提高炉内CaF2分压,可大幅降低熔渣的挥发失重及熔渣挥发对冶炼铸锭质量的影响.
文摘In the process of industrialization, China has been a big agricultural country, and the agricultural sector＇s economic activities have been playing important role in economic growth. This paper established the investment behavior model of agricultural enterprises on the basis of Chinese practice. And then, the model presented the important factors impacting on investment, such as financing cost, wage, and policy factors, etc. Thirdly, this paper in particular used R-studio to estimate the impact of fmancing cost and policy factor on investment and capital accumulation of primary industry sector by gathering the data from 2003 to 2013. The results showed that the official interest rate of loans of financial institutions could be the proxy variable as the financing cost of agricultural enterprises, and the employment level of agricultural enterprises had negative impact on investment. Finally, this paper provided some explanations and suggestions on the basis of above results.
