查询词典 valuation of material

Firstly, this paper, by the mummers, put forwards the reason of the false valuation of intangible assets from five aspects: the way of valuation, the organization of valuation, the client of valuation, the guild of valuation and government. Secondly, put forwards the opinion from avoiding the administration of government, more developing the organization of valuation, strengthening the research of theory and criteria, reforming the charge system, and making the report of valuation in strictness and norm. It can effectively prevent and avoid the false valuation of intangible assets, and accelerate exuberance and continuance development of the valuation of intangible assets.

本文针对目前无形资产评估存在的失真现象，首先从评估方法、评估机构、评估客户、评估行业和政府等五个方面系统和深入地分析无形资产评估失真产生的原因，接着从避免政府行政干涉、进一步发挥评估行业协会作用、加强评估理论和标准的研究、改革现有收费制度和严格按规范制作评估报告书等方面有针对性地提出失真解决办法的建议，为有效预防和避免无形资产评估的失真，促进我国无形资产评估健康持续发展，有着非常重要的现实作用。

"Guidance" to the norms of the Fund to suspend stock valuation information disclosure requirements, including fund management companies to use valuation techniques and other methods of valuation for the stock suspension, the notice should be temporary, In the report on a regular basis, should also be involved in the valuation model assumptions, parameters, the net asset value of the Fund and the impact of current profit and loss; the relevant parties involved in the valuation process and the staff of the division of responsibility, professional competence and a description of work experience; Fund managers involved in the decision or the level of valuation; valuation process between the parties involved in any major conflict of interest disclosure and so on.

"指导"，以基金的规范暂停股票估值的信息披露要求，包括基金管理公司利用股票停牌评估技术和其他估值方法，通知应当是暂时性的，在报告中定期，也应参与评估模型假设，参数，该基金的净资产值和当期损益的影响，有关各方在评估过程中涉及的责任部门的工作人员，专业能力和工作经验；在决定或参与估值水平的基金经理；估值之间的任何利益披露等重大冲突有关各方的进程。

Fourth, the normative guidance on the suspension of the Fund's stock valuation information disclosure requirements, including fund management companies to use valuation techniques and other methods of suspension Stock valuation should notice an ad hoc basis, on a regular basis in the report, should also be involved in the valuation model assumptions, parameters, the net asset value of the Fund and the impact of current profit and loss; the relevant parties involved in the valuation process and the staff of the division of responsibilities , Professional competence and a description of work experience; fund managers to participate in the decision or the level of valuation; valuation process between the parties involved in any major conflict of interest, such as disclosure

第四，规范指导，基金的股票估值的信息披露要求暂停，包括基金管理公司运用估值技术和其他方法停牌股票估值应该看到一名在定期报告特设的基础上，还应该在估价模型假设，参数涉及基金的净资产值和当期损益的影响，所涉及的有关各方估值过程和职责，专业能力和工作经验的描述司工作人员，基金经理参与或决定估值水平之间的任何重大的利益冲突，如有关各方估价程序披露

Fourth, the "guidance" to the norms of the Fund to suspend stock valuation information disclosure requirements, including fund management companies to use valuation techniques and other methods of valuation for the stock suspension should be carried out Notice the interim, on a regular basis in the report, should also be involved in the valuation model assumptions, parameters, the net asset value of the Fund and the impact of current profit and loss; the relevant parties involved in the valuation process and the staff of the division of responsibility, professional competence and relevant work experience Description; fund managers to participate in the decision or the level of valuation; valuation process between the parties involved in any major conflict of interest disclosure and so on.

第四，"指导"，以基金的规范暂停股票估值的信息披露要求，包括基金管理公司利用股票停牌评估技术和其他估值方法，应进行临时公告就在定期报告中，也应参与评估模型假设，参数，该基金的净资产值和当期损益的影响，有关各方在评估过程中涉及的工作人员分工负责，专业能力和相关工作经验的说明；基金经理参与或决定估值水平之间的任何利益披露等重大冲突各方的估值过程。

Asset valuation of our country began later than western countries, although develops quickly, but compare with the developed countries it still exist many differences in above-mentioned aspects:Purpose of evaluation are limited, the main purpose of patent valuation in our country are for the patent property's cost amortisation, trade and investment, besides, neglecting the purpose of patent evaluation a service management and litigation;The application of evaluation theories are subjected to a limit, the method we commonly use is income method, the world well-known evaluation organizations pay more attention to a lately theoretical application;Evaluation standards are established lagard, on the countrary, the International Valuation Standards, The Uniform Standards of Professional Appraisal Practice and the European Valuation Standards were all established very early,and have already become a careful and reasonable structure system after emendations, but the valuation standards of China does't shows the relation between accounting standards now, demand of valuators' responsibility are too brief, having no restriction to definitude the type of value, and the regulation of valuation methods of Intangible Assets is not comprehensive;The lawmaking isn't complete, our country has no complete lawmaking to carry on rules and regulations to the non-cash's property, patent infringement control are inadequate, and excessively restrict patent property contributed form.

我国资产评估行业起步较晚，虽然发展迅速，但经比较研究发现，在上述方面与发达国家仍存在很大差异：评估目的相对狭窄，我国主要以专利资产成本摊销、交易和投资为目的进行评估，忽视了专利服务管理和诉讼为目的的评估；评估理论应用受限，我国主要应用收益法，世界知名评估机构更注重新理论的应用；评估准则制定落后，无论是国际评估准则、美国评估准则还是欧洲评估准则，都制定较早，并多次修订已形成严密的结构体系，而我国在评估准则中未体现与会计准则的关系，对评估师执业责任的要求过于简练，没有对价值类型加以明确，对无形资产评估方法的规范也不详细；立法不完善，我国没有相对完善的立法对非现金出资进行规制，对专利侵权控制力不够、专利出资形式限制过多。

This paper doesn't research on the general theory and method for valuation, while I try to find a unique way to improve and apply the traditional valuation theory and method in order to meet the need of the new background and new environment. Putting valuation into the value chain background, research on corporate valuation of node corporations of value chain and the value distribution in a value chain, through which the valuation result will reflect the value aim of those companies in value chain and establish a basis for companies to make sure their strategic positions in value chain and to plan their strategy are the main creations of this paper.

因此本文并不是研究价值评估的一般理论与方法，而是将价值评估置于价值链理念下，研究价值链结点企业的价值是否达到了预定目标，并试图建立整条价值链的价值库，以掌握价值链的价值分布问题，从而帮助企业分析自己在价值链中的战略位置，为企业进行战略目标的制定打下良好的基础。

Intuitionism admits valuation's cognitive essence, but attributes the truth of valuation to the intuition, which easily leads to relativism and occultism; emotionalism denies the cognitive essence of valuation and dispels its truth, which sounds unreasonable; prescriptivism tacitly approve the cognitive essence of valuation, hide the truth of valuation, which is contradictory in its method and its theory; the foregoing naturalism understands the cognitive essence and truth of evaluation from the angle of experience, which is rather scientific.

直觉主义承认评价的认识本质，但将评价的真理性诉诸直觉，容易导致神秘主义和相对主义；情感主义否认评价的认识本质进而消解评价的真理性，其论据是不成立的；规定主义默认评价的认识本质，隐匿评价的真理性，其方法和理论之间存在矛盾；刘易斯以前的自然主义从经验角度理解评价的认识本质和真理性，是比较科学的。

This paper presents an IFMC CAD model that consits of a geometry model and a material model, in which the geometry space acts as a base space and the material space acts as a bundle space. In this CAD model, the geometry model is based on the non-manifold model. In addition, a half-face data sturucture, which is derived from the half-edge data structure with the non-manifold feature of IFMC taken into account, is adopted to represent the geometry and topology information of the component. For the material model of IFMC, this paper focuses on the FGM component representation firstly and present a simplex-subdivision based CAD data exchange format, in which the material information is represented as a (n-1) simplex and material distributing feature is represented by the interpolation on the simplex-subdivision. Based on those, a part-building orientation optimization algorithm and an adaptive slicing algorithm for FGM component are presented in the paper. For the IFMC material model, the IFMC material information representation is divided into a meso-scale and a macro-scale representation. In the meso-scale, a concept named parameterized periodic functional meso-structure is presented as a unique form to represent the FGM (the homogeneous materials are regarded as a special FGM), the composite and the functional meso-structure material. The model of PMS is a three-tuple that contains the space state informatation, the material parameter and the material meso-scale distribution feature. The macro-scale material information representation is similar to the FGM components by interpolation of the control parameter of the periodical functional meso-structure based on the simplex-subdivision. Through an example of manufacturing-oriented IFMC CAD data processing, it is proved that the IFMC CAD model and the material information representation and process method proposed in this paper can provide a reliable data support for IFMC digital concurrent design and manufacturing.

本文将理想材料零件CAD模型建立在以几何空间为底空间、以材料空间为丛空间的结构上，使用非流形几何模型作为理想材料零件几何拓扑模型的基础，并在半边数据结构基础上，针对理想材料零件的非流形特征局限内部边界上的特点，给出了一个半面数据结构来表述零件的几何拓扑信息；对于理想材料零件的材料模型，本文先从功能梯度材料零件的信息表述与CAD数据交换和处理入手，将材料信息表述为（n-1）维单纯形，然后通过对三维几何区域的单纯剖分，以插值的方式表述零件材料分布特征；在此基础上，根据功能梯度材料零件分层制造中对CAD数据处理的要求，给出了综合考虑零件几何特征与材料特征的生长方向优化算法和自适应切片算法；而对于文中所定义的理想材料零件，本文将其材料信息表述分解到细观和宏观两个尺度进行，首先给出了细观尺度上参数化的周期性功能细结构概念，以此来统一表述功能梯度材料（单质材料作为特殊的功能梯度材料看待）、复合材料和功能细结构材料；把周期性功能细结构模型化为一个包含空间状态信息、材料构成参数和材料细观分布特征参数的三元组，以表达零件的细观材料特征；对于零件宏观的材料变化特征，则同样在几何区域单纯剖分的基础上，通过对细观尺度上周期性功能细结构控制参数的插值来完成；通过理想材料零件CAD数据处理的算例，验证了本文中理想材料零件CAD模型及材料信息表述与处理方法完全可以为理想材料零件的数字化制造提供可靠的数据支持。

This paper presents an IFMC CAD model that consits of a geometry model and a material model, in which the geometry space acts as a base space and the material space acts as a bundle space. In this CAD model, the geometry model is based on the non-manifold model. In addition, a half-face data sturucture, which is derived from the half-edge data structure with the non-manifold feature of IFMC taken into account, is adopted to represent the geometry and topology information of the component.For the material model of IFMC, this paper focuses on the FGM component representation firstly and present a simplex-subdivision based CAD data exchange format, in which the material information is represented as a (n-1) simplex and material .distributing feature is represented by the interpolation on the simplex-subdivision. Based on those, a part-building orientation optimization algorithm and an adaptive slicing algorithm for FGM component are presented in the paper.For the IFMC material model, the IFMC material information representation is divided into a meso-scale and a macro-scale representation. In the meso-scale, a concept named parameterized periodic functional meso-structure is presented as a unique form to represent the FGM (the homogeneous materials are regarded as a special FGM), the composite and the functional meso-structure material. The model of PMS is a three-tuple that contains the space stateinformatation, the material parameter and the material meso-scale distribution feature. The macro-scale material information representation is similar to the FGM components by interpolation of the control parameter of the periodical functional meso-structure based on the simplex-subdivision.Through an example of manufacturing-oriented IFMC CAD data processing, it is proved that the IFMC CAD model and the material information representation and process method proposed in this paper can provide a reliable data support for IFMC digital concurrent design and manufacturing.

本文将理想材料零件CAD模型建立在以几何空间为底空间、以材料空间为丛空间的结构上，使用非流形几何模型作为理想材料零件几何拓扑模型的基础，并在半边数据结构基础上，针对理想材料零件的非流形特征局限内部边界上的特点，给出了一个半面数据结构来表述零件的几何拓扑信息；对于理想材料零件的材料模型，本文先从功能梯度材料零件的信息表述与CAD数据交换和处理入手，将材料信息表述为(n-1)维单纯形，然后通过对三维几何区域的单纯剖分，以插值的方式表述零件材料分布特征；在此基础上，根据功能梯度材料零件分层制造中对CAD数据处理的要求，给出了综合考虑零件几何特征与材料特征的生长方向优化算法和自适应切片算法；而对于文中所定义的理想材料零件，本文将其材料信息表述分解到细观和宏观两个尺度进行，首先给出了细观尺度上参数化的周期性功能细结构概念，以此来统一表述功能梯度材料(单质材料作为特殊的功能梯度材料看待)、复合材料和功能细结构材料；把周期性功能细结构模型化为一个包含空间状态信息、材料构成参数和材料细观分布特征参数的三元组，以表达零件的细观材料特征；对于零件宏观的材料变化特征，则同样在几何区域单纯剖分的基础上，通过对细观尺度上周期性功能细结构控制参数的插值来完成；通过理想材料零件CAD数据处理的算例，验证了本文中理想材料零件CAD模型及材料信息表述与处理方法完全可以为理想材料零件的数字化制造提供可靠的数据支持。

This paper introduces the residual income valuation model′academic framework and various transfigurations. Based on the keystone of EVA valuation model,it sets up some frondose material valuation models,while comparing EVA model with some conventional valuation models.

从剩余收益估价模型的理论框架及其演变形式出发，在论述EVA估价法基本原理的基础上，创建了相应的评估模型，并将经济利润EVA估价法与现行的传统估价法进行了比较。

Great. What repertoire did you see?

太棒了。你看的是什么剧目？

I prepared not to accept such ridiculousness:"Please," I said to him.

我可不想理会这套荒谬的东西："请你通情达理一点儿。"