化工装置中安全阀工艺设计及附属管道应力分析

安全阀在化工装置中属于重要的部分,只有确保安全阀的质量性能符合标准才能有效维护化工装置的安全水平。基于此,文章研究化工装置安全阀工艺设计,提出附属管道应力分析的建议,增强安全阀的应用效果与性能。     

基于遗传算法的抽指加权叉指换能器进化设计

提出了极性抽指加权叉指换能器设计的新方法，克服了传统设计方法的繁杂性。将极性抽指加权叉指换能器作为染色体，通过独特的（-1，1）的二值编码，以目标频率响应曲线和待进化的叉指换能器频率响应曲线在考虑的频率范围内的1601个采样点的误差值为进化目标，对种群中的染色体进行选择、交叉和变异等遗传操作，自动进化出符合目标要求的极性抽指加权叉指换能器极性加权状况。进化实验结果表明，应用本文提出的进化方法设计出的极性抽指加权叉指换能器的频响曲线与目标频响曲线基本重合，达到设计要求，进化设计方法效率高，实用性强。     

How to improve IFRS for intangible assets? A milestone approach

This study focuses on the decreasing relevance of financial information associated with current financial reporting standards for intangible assets. We summarize and compare three approaches to improving financial reporting standards for internally generated intangibles—the recognition approach, the fair value approach and the disclosure approach, among which we focus on the recognition approach. We investigate the impact of current International Accounting Standard 38 on the R&D capitalization policies of the high-tech industry, particularly among medical device firms in China. We conclude that the current recognition criteria are so stringent that they disincentivize firms from capitalizing their R&D investments. A large variation exists in capitalization timing within the medical device industry. Accordingly, we propose the milestone approach to revising financial reporting standards for intangible assets. We suggest that determining the capitalization criteria for intangibles based on the R&D cycle and capitalization timing should be moved forward.