乙炔法和乙烯法生产pvc比较

目前我国生产PVC的方法主要有乙炔法和乙烯法两种.乙炔法工艺短,但能耗高、污染大、处理三废工艺复杂.乙烯法工艺复杂,但能耗低、污染少,且处理三废工艺简单.     

论石油化工联产品成本的产量分配法和变现净值法

对石油化工联产品成本分配的产量法和变现净值法进行了系统地分析和比较完善的理论证明，指出了该两种方法各自的特点。     

解读资产负债表债务法与损益表债务法

本文通过分析资产负债表债务法和损益表债务法的理论基础,时间性差异和暂时性差异以及两种方法对亏损处理的理论与实例比较,得出两种方法之间的异同,从而进一步解读资产负债表债务法。     

高密度电阻率法与瞬变电磁法在煤矿采空富水区探测中的应用对比

高密度电阻率法、瞬变电磁法各自有其独特的优越性，也存在各自的局限性。两种方法配合使用，不但得到了相互印证，还可以相互补充。     

刚性转子现场简易快速平衡法

目前,转子的现场平衡方法已有多种,如试加质量周期法,两点法和三点法,相对相位法等。但这些方法都要求有一定的测量振幅或测量相位的仪器,且有些方法开停机次数较多,在现场进行设备维护时,有时不太方便。本文介绍一种现场简易快速平衡方法,该方法仅需一支粉笔、一副量角器和一个已知重量的试重块,开停机次数仅为两次,非常适用于在现场对转子进行简易快速平衡。     

用化学法和仪器法对室内空气中甲醛测定的对比

用化学法和仪器法同时对室内空气中的甲醛含量进行检测,对两种方法得出的数据结果进行分析并做差异的显著性检验。结果表明：两种方法所测定样品结果无显著性差异,且用仪器法具有轻巧、方便、快捷、可靠、实时的优点,是开展室内空气甲醛监测的理想仪器之一。     

两点法现场动平衡及实例

两点法现场动平衡，是一种用测振仪（只能测幅值）求校正量的常用方法。以风机为例，说明两点法现场动平衡的应用以及应注意的问题。     

企业并购的成本与收益分析——论实物期权估价法与贴现现金流量法在企业并购中的运用及比较

企业在进行并购的成本效益分析时,可以采取多种不同的估价方法,主要有传统的贴现现金流量法和新兴的实物期权估价法.本文通过案例分析对这两种方法在并购中的运用进行了具体阐述.     

试论企业合并中权益联合法存在的价值

从世界范围看购买法和权益联合法是处理企业合并业务的两种会计方法，在乔伊和巴维希1982年发表的调查报告《国际会计的分歧》中，对具有最大证券市场的西方十国美国、日本、英国、前联邦德国、法国、加拿大、瑞典、澳大利亚的869家大工业公司调查后发现，除美国以外的9个国家流行的都是购买法，而不采用权益联合法，只有美国才同时流行购买法和权益联合法，但美国也最终以1999年4月FASB全票表决取消权益联合法。     

普查阶段收益途径评估法在矿业权评估中的应用

折现现金流量法和折现现金流量风险系数调整法分属于收益途径矿业权评估方法。这两种评估方法在评估原理、计算公式、适用范围等方面都很相似,通过案例分析其在评估模型、评估参数的选取等方面的差异性,以此来验证两种评估方法从不同的角度所表现的矿业权评估价值。     

ROBUSTNESS OF PRODUCTIVITY ESTIMATES*

Researchers interested in estimating productivity can choose from an array of methodologies, each with its strengths and weaknesses. We compare the robustness of five widely used techniques, two non‐parametric and three parametric: in order, (a) index numbers, (b) data envelopment analysis (DEA), (c) stochastic frontiers, (d) instrumental variables (GMM) and (e) semiparametric estimation. Using simulated samples of firms, we analyze the sensitivity of alternative methods to the way randomness is introduced in the data generating process. Three experiments are considered, introducing randomness via factor price heterogeneity, measurement error and differences in production technology respectively. When measurement error is small, index numbers are excellent for estimating productivity growth and are among the best for estimating productivity levels. DEA excels when technology is heterogeneous and returns to scale are not constant. When measurement or optimization errors are nonnegligible, parametric approaches are preferred. Ranked by the persistence of the productivity differentials between firms (in decreasing order), one should prefer the stochastic frontiers, GMM, or semiparametric estimation methods. The practical relevance of each experiment for applied researchers is discussed explicitly.     

设备更新的经济评价探讨

在设备更新改造中，过去经常使用的两种计算法，有时会得出不同的结论，为此提出了评价主体概念。     

通货膨胀对项目经济评价指标的影响

通货膨胀直接影响着物价总水平和存、贷款利率，势必对项目评价带来一定的影响。在通货膨胀的条件下以项目建议起点时的价格作为计算项目计算期各年的投入、产出和评价指标，并辅之以简单时价法和详细时价法，所得结果能与市场利率和一般贷款偿还期作比较。故是一种较好的办法。     

PER UNIT COST ALLOCATION OF INVESTED CAPITAL WITH ANTICIPATED NON-LEVEL PRODUCTION: THE CASE OF EXTRACTIVE INDUSTRIES

The concept of equivalent annual annuity (EAA) has long been used as a method of costing recovery of invested capital and the required return on invested capital over the productive life of a capital project. Academic texts almost universally use EAA methodology with level payment streams (annuities) to allocate capital costs. We develop a methodology for allocating capital costs evenly over each unit of production for projects with anticipated non-level production. This methodology uses a modified EAA approach that allows non-level annuity payment streams. Capital cost allocation is an important component in computing the value of extracted minerals for severance tax purposes; however, many firms and state and federal agencies use ad hocdepreciation schedules to allocate these costs. Ad hocdepreciation methods such as modified accelerated cost recovery system (MACRS) may be appropriate for income tax purposes but are inconsistent with commonly found requirements that severance taxes “shall be assessed on the wellhead or mine mouth fair market value.” The modified EAA approach provides a straightforward alternative that is based on sound financial methodology.     

基因芯片:春天在哪里

基因芯片技术尚未完全成熟,却挡不住它的商业化脚步。俞菁(化名)是一名手语翻译,她的妈妈因为小时候一次注射庆大霉素致聋,但她自己的听力得以保持健全。俞菁有一位好姐妹,情况却正好相反,她     

EQUIVALENCE OF CASH FLOWS WHEN COMPOUNDING OCCURS LESS FREQUENTLY THAN THE CASH FLOWS

A method for determining the equivalent cash flow when compounding occurs less frequently than the cash flow is presented. Existing methods for determining the equivalence of cash flows ignore the time value of money and, hence, are not satisfactory. A prorated simple interest is used for calculating the interest within the compounding period. An example utilizing the proposed method is presented.     

FREE CASH FLOW (FCF), ECONOMIC VALUE ADDED (EVA™), AND NET PRESENT VALUE (NPV):. A RECONCILIATION OF VARIATIONS OF DISCOUNTED-CASH-FLOW (DCF) VALUATION

The paper assists the user of DCF methods by clearly setting forth the relationship of free-cash-flow (FCF) and economic value added (EVA?) concepts to each other and to the more traditional applications of DCF thinking. We follow others in demonstrating the equivalence between EVA and NPV, but our approach is more general in that it links the problems of security valuation, enterprise valuation, and investment project selection. Additionally, our approach relates more directly to use of standard financial accounting information. Beginning with cash budget identity, we show that the discounting of appropriately defined cash flows under the free-cash-flow valuation approach (FCF) is mathematically equivalent to the discounting of appropriately defined economic profits under the EVA? approach. The concept of net operating profit after-tax (NOPAT), found by adding after-tax interest payments to net profit after taxes, is central to both approaches, but there the computational similarities end. The FCF approach focuses on the periodic total cash flows obtained by deducting total net investment and adding net debt issuance to net operating cash flow, whereas the EVA? approach requires defining the periodic total investment in the firm. In a project valuation context, both FCF and EVA? are conceptually equivalent to NPV. Each approach necessitates a myriad of adjustments to the accounting information available for most corporations.     

THE CHOICE BETWEEN MERGERS/ACQUISITIONS AND JOINT VENTURES: THE CASE OF JAPANESE INVESTORS IN THE UNITED STATES

This paper investigates the determinants of the choice between two alternative methods of pooling similar and complementary assets: the merger/acquisition and the greenfield equity joint venture. Two theories of the determinants of that choice are tested on a sample of Japanese investments in the United States. The results show that equity joint ventures are preferred over acquisitions when the desired assets are linked to nondesired assets because the U.S. firm owning them is large and not divisionalized, when the Japanese investor has little previous experience of the American market and hence seeks to avoid postmerger integration problems, when the Japanese investor and the U.S. partner manufacture the same product, and when the industry entered is growing neither very rapidly nor very slowly. © 1997 by John Wiley & Sons, Ltd.     

从操作实务角度认识进口原油工作的规律

中东地区和非洲已成为我国企业进口原油的选择地区,为适应市场,企业应根据石油资源情况装置进行一定的改造。文章详细介绍了进口原油的运作,加工的经济评估和风险管理。     

国内ABS树脂市场分析

国内ＡＢＳ生产能力２０００年可达６０万,ｔ以上,总量缺口减少,结构性矛盾突出,年进口量保持在１００万ｔ左右,目前国和通用牌号价格低于制造成本,新产品开发滞后,缺乏特殊牌号,建议形成整体竞争优势,遏制低价倾销。