Ch20
输血科光学显微镜操作规程
类别：操作规程部门：输血科名称：输血科光学显微镜操作规程 OLYMPUS -CH20光学显微镜操作规程【目的】规范显微镜的操作。
【范围】适于输血科光学显微镜。
【职责】经过培训并通过考核的输血科工作人员。
【操作程序】1、取镜和安放1.1 右手握住镜臂，左手托住镜座。
1.2 把显微镜放在实验台上，略偏左。
安装好目镜和物镜。
2.、对光2.1 转动转换器，使低倍物镜对准通光孔。
注意，物镜的前端与载 物台要保持2厘米的距离。
2.2 把一个较大的光圈对准通光孔。
左眼注视目镜内，右眼睁开， 便于以后观察画图。
转动反光镜，看到明亮视野。
3、低倍镜观察3.1 把所要观察的载玻片放到载物台上，用压片夹压住，标本要正 对通光孔。
3.2 转动粗准焦螺旋，使镜筒缓缓下降，直到物镜接近载玻片。
眼 生效日期：2014. 10 修改日期：2014. 09 新 增：【工作环境】 相对湿度：15%〜85%； 运行温度：15~30℃。
睛看着物镜以免物镜碰到玻片标本。
3. 3左眼向目镜内看，同时反向转动粗准焦螺旋，使镜筒缓缓上升,直到看清物像为止。
再略微转动细准焦螺旋，使看到的物像更加清晰。
4、高倍镜观察4. 1 低倍镜观察（先对光，后调焦）。
4.2移动拨片，将要放大的物像移到视野正中央。
4.3转动转换器，移走低倍镜，换上高倍镜。
4.4调节光圈和反光镜，使视野亮度适宜。
4.5转动细准焦螺旋，使物像清晰。
5、结束操作移去玻片，转动转换器，使镜头V字型偏于两旁，反光镜要竖立，降下载物台，擦拭干净，并套上镜套。
【注意事项】1.需调节光度旋钮将光源亮度调至最暗，再关闭电源按钮，以防下次开机时瞬间电流过强烧坏光源灯。
（支持文件］《血站技术操作规程》。
岚宝德源ch20使用手册
岚宝德源ch20使用手册【原创版】目录1.岚宝德源 ch20 简介2.岚宝德源 ch20 的功能特点3.岚宝德源 ch20 的使用方法4.岚宝德源 ch20 的维护保养5.岚宝德源 ch20 的安全注意事项正文岚宝德源 ch20 是一款性能卓越的设备，凭借其独特的设计和优秀的性能，赢得了广大用户的喜爱。
本文将为您详细介绍岚宝德源 ch20 的使用方法和注意事项，帮助您更好地使用和保养这款设备。
一、岚宝德源 ch20 简介岚宝德源 ch20 是一款具备高性能、多功能的特点的设备，适用于各种场合。
它以其稳定的性能和出色的可靠性，成为了许多用户的首选设备。
二、岚宝德源 ch20 的功能特点1.高效能：岚宝德源 ch20 具备高效的性能，能够满足不同场合的使用需求。
2.多功能：岚宝德源 ch20 具备多种功能，可以应对各种复杂环境。
3.稳定性：岚宝德源 ch20 具有良好的稳定性，能够在各种环境下保持稳定的工作状态。
三、岚宝德源 ch20 的使用方法1.开机：将设备电源开关打开，设备启动后，进行相关设置。
2.操作：操作设备，完成所需任务。
3.关机：设备使用完毕后，关闭电源开关，切断电源。
四、岚宝德源 ch20 的维护保养1.定期检查设备：对设备进行定期检查，确保设备正常运行。
2.保持设备清洁：定期清理设备，确保设备内部和外部的清洁。
3.及时更换易损件：对易损件进行定期检查，发现损坏及时更换。
五、岚宝德源 ch20 的安全注意事项1.使用设备时，请遵守相关安全规定，确保人身和设备安全。
2.设备使用过程中，请勿让非专业人员操作。
3.设备出现故障时，请及时与售后服务人员联系，切勿私自拆卸修理。
通过以上介绍，相信您对岚宝德源 ch20 已经有了更深入的了解。
在使用过程中，请遵循本文的建议，确保设备正常运行，同时保障人身和设备安全。
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CHAPTER 20Accounting for Pensions and Postretirement Benefits ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)Topics QuestionsBriefExercises Exercises ProblemsConceptsfor Analysis1.Basic definitions andconcepts related topension plans.1, 2, 3, 4,5, 6, 7,8, 9, 12,24, 30161, 2, 3, 4,5, 72.Worksheet preparation.33, 4, 7, 10,14, 15, 181, 2, 4, 7, 8, 9, 10, 11, 123.Income statementrecognition, computationof pension expense.9, 10, 11,13, 16, 171, 2, 41, 2, 3, 6,11, 13, 14,15, 16,17, 181, 2, 3, 4, 5,6, 9, 11, 124, 54.Balance sheet recognition,computation of pensionexpense.15, 19, 20,22, 236, 103, 9, 11, 12,13, 141, 2, 3, 4,5, 6, 7, 8,9, 11, 122, 5, 75.Corridor calculation.1878, 13, 14,16, 17, 182, 3, 5, 6, 7,8, 11, 123, 4, 5, 66.Prior service cost.12, 13, 205, 6, 81, 2, 3, 5,9, 11, 12,13, 141, 2, 3, 4,6, 7, 8, 9,11, 121, 47.Gains and losses.14, 17,21, 227, 98, 9, 13, 14,16, 171, 2, 3, 4, 5, 6,7, 8, 9, 11, 124, 5, 68.Disclosure issues.23109, 11, 1211, 123, 49.Special Issues.25*10.Postretirement benefits.30, 31,32, 3311, 1219, 20, 21,22, 23, 2413, 14*This material is dealt with in an Appendix to the chapter.ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)Learning Objectives BriefExercises Exercises Problems1.Distinguish between accounting for theemployer’s pension plan and accountingfor the pension fund.2.Identify types of pension plans and theircharacteristics.3.Explain alternative measures for valuing thepension obligation.4.List the components of pension expense.1, 2, 41, 2, 6, 11,12, 13, 15e a worksheet for employer’s pension planentries.33, 4, 7, 10,11, 14, 181, 2, 4, 7,8, 9, 10,11, 126.Describe the amortization of prior service costs.51, 2, 5, 7,12, 131, 2, 3, 4, 6, 7, 8, 9, 10, 11, 127.Explain the accounting for unexpected gains andlosses.12, 131, 2, 3, 4,5, 6, 7, 8, 9,10, 11, 128.Explain the corridor approach to amortizing gainsand losses.78, 12, 13,16, 17, 183, 4, 5, 6,8, 11, 129.Describe the requirements for reporting pensionplans in financial statements.6, 8, 9, 109, 11,12, 131, 2, 3, 4,8, 11, 12*10.Identify the differences between pensions and postretirement healthcare benefits.11, 1219, 20, 21,22, 23, 2413, 14*11.Contrast accounting for pensions to accounting for other postretirement benefits.11, 1219, 20, 21,22, 23, 2413, 14ASSIGNMENT CHARACTERISTICS TABLEItem Description Level ofDifficultyTime(minutes)E20-1Pension expense, journal entries.Simple 5–10 E20-2Computation of pension expense.Simple10–15 E20-3Preparation of pension worksheet.Moderate15–25 E20-4Basic pension worksheet.Simple10–15 E20-5Application of years-of-service method.Moderate15–25 E20-6Computation of actual return.Simple10–15 E20-7Basic pension worksheet.Moderate15–25 E20-8Application of the corridor approach.Moderate20–25 E20-9Disclosures: Pension expense and other comprehensive income.Moderate25–35 E20-10Pension worksheet.Moderate20–25 E20-11Pension expense, journal entries, statement presentation.Moderate20–30 E20-12Pension expense, journal entries, statement presentation.Moderate20–30 E20-13Computation of actual return, gains and losses, corridor test, andpension expense.Complex35–45E20-14Worksheet for plex40–50 E20-15Pension expense, journal entries.Moderate15–20 E20-16Amortization of accumulated OCI (G/L), corridor approach,pension expense computation.Moderate25–35 E20-17Amortization of accumulated OCI balances.Moderate30–40 E20-18Pension worksheet—missing amounts.Moderate20–25 *E20-19Postretirement benefit expense computation.Moderate 5–10 *E20-20Postretirement benefit worksheet.Moderate25–30 *E20-21Postretirement benefit expense computation.Simple10–12 *E20-22Postretirement benefit expense computation.Simple10–12 *E20-23Postretirement benefit worksheet.Moderate15–20 *E20-24Postretirement benefit worksheet—missing amounts.Moderate25–30 P20-12-year worksheet.Moderate40–50 P20-23-year worksheet, journal entries, and plex45–55 P20-3Pension expense, journal entries, amortization of plex40–50 P20-4Pension expense, journal entries for 2 years.Moderate30–40 P20-5Computation of pension expense, amortization of net gain orloss-corridor approach, journal entries for 3 years.Complex45–55P20-6Computation of prior service cost amortization, pensionexpense, journal entries, and net gain or loss.Complex45–60 P20-7Pension worksheet.Moderate35–45 P20-8Comprehensive 2-year plex45–60 P20-9Comprehensive 2-year worksheet.Moderate40–45 P20-10Pension worksheet—missing amounts.Moderate25–30 P20-11Pension worksheet.Moderate35–45 P20-12Pension worksheet.Moderate35–45 *P20-13Postretirement benefit worksheet.Moderate30–35 *P20-14Postretirement benefit worksheet—2 years.Moderate40–45ASSIGNMENT CHARACTERISTICS TABLE (Continued)Item Description Level ofDifficultyTime(minutes)CA20-1Pension terminology and theory.Moderate30–35 CA20-2Pension terminology.Moderate25–30 CA20-3Basic terminology.Simple20–25 CA20-4Major pension concepts.Moderate30–35 CA20-5Implications of GAAP rules on plex50–60 CA20-6Gains and losses, corridor amortization.Moderate30–40 CA20-7Nonvested employees—an ethical dilemma.Moderate20–30SOLUTIONS TO CODIFICATION EXERCISESCE20-1Master Glossary(a)The actuarial present value of benefits (whether vested or nonvested) attributed, generally by thepension benefit formula, to employee service rendered before a specified date and based on employee service and compensation (if applicable) before that date. The accumulated benefit obligation differs from the projected benefit obligation in that it includes no assumption about future compensation levels. For plans with flat-benefit or non-pay-related pension benefit formulas, the accumulated benefit obligation and the projected benefit obligation are the same. (b) A plan that defines postretirement benefits in terms of monetary amounts (for example, $100,000of life insurance) or benefit coverage to be provided (for example, up to $200 per day for hospitalization, or 80 percent of the cost of specified surgical procedures). Any postretirement benefit plan that is not a defined contribution postretirement plan is, for purposes of Subtopic 715–60, a defined benefit postretirement plan. (Specified monetary amounts and benefit coverage are collectively referred to as benefits).(c)The value, as of a specified date, of an amount or series of amounts payable or receivablethereafter, with each amount adjusted to reflect the time value of money (through discounts for interest) and the probability of payment (for example, by means of decrements for events such as death, disability, or withdrawal) between the specified date and the expected date of payment. (d)The cost of retroactive benefits granted in a plan amendment. Retroactive benefits are benefitsgranted in a plan amendment (or initiation) that are attributed by the pension benefit formula to employee services rendered in periods before the amendment.CE20-2According to FASB ASC 715-30-35-43 (Defined-Benefit Plans – Pension – Discount Rates):Assumed discount rates shall reflect the rates at which the pension benefits could be effectively settled. It is appropriate in estimating those rates to look to available information about rates implicit in current prices of annuity contracts that could be used to effect settlement of the obligation (including information about available annuity rates published by the Pension Benefit Guaranty Corporation). In making those estimates, employers may also look to rates of return on high-quality fixed-income investments currently available and expected to be available during the period to maturity of the pension benefits. Assumed discount rates are used in measurements of the projected, accumulated, and vested benefit obligations and the service and interest cost components of net periodic pension cost.CE20-3According to FASB ASC 715-30-35-4 (Defined-Benefit Plans – Pension – Components of Net Periodic Cost):All of the following components shall be included in the net pension cost recognized for a period by an employer sponsoring a defined-benefit pension plan:CE 20-3 (Continued)(a)Service cost(b)Interest cost(c)Actual return on plan assets, if any(d)Amortization of any prior service cost or credit included in accumulated other comprehensiveincome(e)Gain or loss (including the effects of changes in assumptions), which includes, to the extentrecognized (see paragraph 715-30-35-26), amortization of the net gain or loss included in accumulated other comprehensive income(f)Amortization of any net transition asset or obligation existing at the date of initial application ofthis Subtopic and remaining in accumulated other comprehensive income.CE20-4According to FASB ASC 715-20-50-6 (Defined-Benefit Plans – General – Interim Disclosure Requirements for Publicly Traded Entities):A publicly traded entity shall disclose the following information for its interim financial statements that include a statement of income:(a)The amount of net benefit cost recognized, for each period for which a statement of income ispresented, showing separately each of the following:1.The service cost component2.The interest cost component3.The expected return on plan assets for the period4.The gain or loss component5.The prior service cost or credit component6.The transition asset or obligation component7.The gain or loss recognized due to a settlement or curtailment.(b)The total amount of the employer’s contributions paid, and expected to be paid, during the currentfiscal year, if significantly different from amounts previously disclosed pursuant to paragraph 715-20-50-1(g). Estimated contributions may be presented in the aggregate combining all of the following:1.Contributions required by funding regulations or laws2.Discretionary contributions3.Noncash contributions.ANSWERS TO QUESTIONS1. A private pension plan is an arrangement whereby a company undertakes to provide its retiredemployees with benefits that can be determined or estimated in advance from the provisions of a document or from the company’s practices.In a contributory pension plan the employees bear part of the cost of the stated benefits whereas in a noncontributory plan the employer bears the entire cost.2. A defined-contribution plan specifies the employer’s contribution to the plan usually based on aformula, which may consider such factors as age, length of service, employer’s profit, or compen-sation levels.A defined-benefit plan specifies a determinable pension benefit that the employee will receive ata time in the future. The employer must determine the amount that should be contributed now toprovide for the future promised benefits.In a defined-contribution plan, the employer’s obligation is simply to make a contribution to the plan each year based on the plan formula. The benefit of gain or risk of loss from assets con-tributed to the plan is borne by the employee. In a defined-benefit plan, the employer’s obligation is to make sufficient contributions each year to provide for the promised future benefits.Therefore, the employer is at risk to the extent that contributions will not be adequate to meet the promised benefits.3.The employer is the organization sponsoring the pension plan. The employer incurs the costsand makes contributions to the pension fund. Accounting for the employer involves:(1) allocating the cost of the pension plan to the proper accounting periods, (2) measuring theamount of pension obligation resulting from the plan, and (3) disclosing the status and effects of the plan in the financial statements.The pension fund or plan is the entity which receives the contributions from the employer, administers the pension assets, and makes the benefit payments to the pension recipients.Accounting for the fund involves identifying receipts as contributions from the employer sponsor, income from fund investments, and computing the amounts due to individual pension recipients.Accounting for the pension costs and obligations of the employer is the topic of this chapter;accounting for the pension fund is not.4.When the term “fund” is used as a noun, it refers to assets accumulated in the hands of afunding agency for the purpose of meeting pension benefits when they become due. When the term “fund” is used as a verb, it means to pay over to a funding agency (as to fund future pension benefits or to fund pension cost).5.An actuary’s role is to ensure that the company has established an appropriate funding pattern tomeet its pension obligations, to make predictions and assumptions about future events and conditions that affect pension costs, and to assist the accountant in measuring facets of the pension plan that must be reported (costs, liabilities and assets). In order to determine the company’s pension obligation, the actuary must first determine the expected benefits that will be paid in the future. To accomplish this requires the actuary to make actuarial assumptions, which are estimates of the occurrence of future events affecting pension costs, such as mortality, withdrawals, disable-ment and retirement, changes in compensation, and changes in discount rates to reflect the time value of money.6.In measuring the amount of pension benefits under a defined-benefit pension plan, an actuarymust consider such factors as mortality rates, employee turnover, interest and earnings rates, early retirement frequency, and future salaries.Questions Chapter 20 (Continued)7.One measure of the pension obligation is the vested benefit obligation. This measure uses onlycurrent salary levels and includes only vested benefits; that is, benefits the employee is already entitled to receive even if the employee renders no additional services under the plan.A company’s accumulated benefit obligation is the actuarial present value of benefits attributedby the pension benefit formula to service before a specified date and is based on employee service and compensation prior to that date. The accumulated benefit obligation differs from the projected benefit obligation in that it includes no assumption about future compensation levels.The projected benefit obligation is based on vested and nonvested services using future salaries.8.Cash-basis accounting recognizes pension cost as being equal to the amount of cash paid bythe employer to the pension fund in any period; pension funding serves as the basis for expense recognition under the cash basis.Accrual-basis accounting recognizes pension cost as it is incurred and attempts to recognize pension cost in the same period in which the company receives benefits from the services of its employees.Frequently, the amount which an employer must fund for pension purposes during a particular period is unrelated to the economic benefits derived from the pension plan in that period. Cash-basis accounting recognizes the amount funded as periodic pension cost and the amount funded may be discretionary and vary widely from year to year. Funding is a matter of financial manage-ment, based on working capital availability, tax considerations, and other matters unrelated to accounting considerations.9.The five components of pension expense are:(1)Service cost component—the actuarial present value of benefits attributed by the pensionbenefit formula to employee service during the period.(2)Interest cost component—the increase in the projected benefit obligation as a result ofthe passage of time.(3)Actual return on plan assets component—the reduction in pension cost for actual invest-ment income from plan assets and the change in the market value of plan assets.(4)Amortization of prior service cost—the cost of retroactive benefits granted in a plan amend-ment (including initiation of a plan).(5)Gains and losses—a change in the value of either the projected benefit obligation or theplan assets resulting from experience different from that assumed or expected or from achange in an actuarial assumption.Note to instructor: Regarding return on plan assets, the final component is expected rate of return. We are assuming above that an adjustment is made to the actual return to determine expected return.10.The service cost component of net periodic pension expense is determined as the actuarialpresent value of benefits attributed by the pension benefit formula to employee service during the period. The plan’s benefit formula provides a measure of how much benefit is earned and, therefore, how much cost is incurred in each individual period. The FASB concluded that future compensation levels had to be considered in measuring the present obligation and periodic pension expense if the plan benefit formula incorporated them.11.The interest component is the interest for the period on the projected benefit obligation outstandingduring the period. The assumed discount rate should reflect the rates at which pension benefits could be effectively settled (settlement rates). Companies should look to rates of return on high-quality fixed-income investments currently available whose cash flows match the timing and amount of the expected benefit payments.Questions Chapter 20 (Continued)12.Service cost is the actuarial present value of benefits attributed by the pension benefit formula toemployee service during the period. Actuaries compute service cost at the present value of the new benefits earned by employees during the year. Prior service cost is the cost of retroactive benefits granted in a plan amendment or initiation of a pension plan. The cost of the retroactive benefits is the increase in the projected benefit obligation at the date of the amendment.13.When a defined-benefit plan is either initiated or amended, credit is often given to employees foryears of service provided before the date of initiation or amendment. The cost of these retroactive benefits are referred to as prior service costs. Employers grant retroactive benefits because they expect to receive benefits in the future. As a result, prior service cost should not be recognized as pension expense entirely in the year of amendment or initiation. It is recognized as an adjustment to other comprehensive income. It should be recognized during the service periods of those employees who are expected to receive benefits under the plan. Consequently, prior service cost is amortized over the service life of employees who will receive benefits and is a component of net periodic pension expense each period.14.Liability gains and losses are unexpected gains or losses from changes in the projected benefitobligation. Liability gains (resulting from unexpected decreases) and liability losses (resulting from unexpected increases) are recognized in other comprehensive income. The accumulated gains and losses are then amortized, subject to complex amortization guidelines in other comprehensive income.15.If pension expense recognized in a period exceeds the current amount funded, a liability accountreferred to as Pension Asset /Liability arises; the account would be reported either as a current or long-term liability, depending on the ultimate date of payment.If the current amount funded exceeds the amount recognized as pension expense, an asset account referred to as Pension Asset /Liability arises; the account would be reported as a non-current asset. Because these assets are used to fund the pension obligation, noncurrent classification is appropriate.putation of actual return on plan assetsFair value of plan assets at end of period.........................................$10,150,000 Deduct: Fair value of plan assets at beginning of period.............. 9,500,000 Increase in fair value of assets............................................................650,000 Deduct: Contributions to plan during the period..............................$1,000,000Add:Benefits paid during the period........................................... 1,400,000400,000 Actual return on plan assets.................................................................$ 1,050,000 17.An asset gain occurs when the actual return on the plan assets is greater than the expectedreturn on plan assets while an asset loss occurs when the actual return is less than the expected return on the plan assets. A liability gain results from unexpected decreases in the pension obligation and a liability loss results from unexpected increases in the pension obligation.18.Corridor amortization occurs when the accumulated OCI (G/L) balance gets too large. The gainor loss is too large when it exceeds the arbitrarily selected FASB criterion of 10% of the larger of the beginning balances of the projected benefit obligation or the market-related value of the plan assets. The excess gain or loss balance may be amortized using any systematic method but the amortization cannot be less than the amount computed using the straight-line method over the average remaining service-life of active employees expected to receive benefits.Questions Chapter 20 (Continued)19.The amount of the pension asset/liability to be reported on the company’s balance sheet is asfollows:Projected benefit obligation.....................................................................$(400,000) Pension plant assets................................................................................. 350,000 Pension liability..........................................................................................$ (50,000) In the financial statements, the company will report a pension liability of $50,000. This amount is also referred to as the funded status of the plan.20.The prior service cost arising in the year of the amendment (which increases the projectedbenefit obligation) is recognized by an offsetting debit to Other Comprehensive Income (PSC). In subsequent periods, the $9,150,000 will be amortized into periodic pension expense over the remaining service lives of the employees. This approach is consistent with the treatment for actuarial gains and losses.21.Actuarial gains or losses arise from (1) asset gains or losses (when the expected return is differentthan the actual return on plan assets) and (2) a liability gain or loss (when actuarial assumptions do not coincide with actual experiences related to computation of the projected benefit obligation.) In the period that they arise, these gains and losses are not recognized as part of pension expense, but are recognized as increases or decreases in other comprehensive income. In subsequent periods, these amounts are amortized into periodic pension expense over the remaining service lives of the employees, using corridor amortization.22.(a)Other Comprehensive Income for 2011 is as follows:Actuarial liability gain....................................................................................$ 10,000Asset loss........................................................................................................ 14,000Other comprehensive loss...........................................................................($ 4,000)(b)The computation of comprehensive income for 2011 is as follows:Net income......................................................................................................$25,000Other comprehensive loss........................................................................... 4,000Comprehensive income...............................................................................$21,000 23.Multiple plans may be combined and shown as one amount on the balance sheet, only if they arein the same under or overfunded position. For example, if the company has two or more under-funded (overfunded) plans, the underfunded (overfunded) plans are combined and shown as one amount as a liability (asset) on the balance sheet. The FASB rejected the alternative of combining all plans and representing the net amount as a single net asset or net liability. The rationale: A company does not have the ability to offset the excess of one plan against underfunded obligations of another plan. Furthermore, netting all plans is inappropriate because offsetting assets and liabili-ties is not permitted under GAAP unless a right of offset exists.24.(a) A contributory plan is a pension plan under which employees contribute part of the cost.In some contributory plans, employees wishing to be covered must contribute; in othercontributory plans, employee contributions result in increased benefits.(b)Vested benefits are benefits for which the employee’s right to receive a present or futurepension benefit is no longer contingent on remaining in the service of the employer.(c)Retroactive benefits are benefits granted in a plan amendment (or initiation) that areattributed by the pension benefit formula to employee services rendered in periods prior tothe amendment.(d)The years-of-service method is used to allocate prior service cost to the remaining yearsof service of the affected employees. Each year receives a fraction of the original cost withthe fraction depicting the number of service-years received out of the total service-years tobe worked by the affected employees.Questions Chapter 20 (Continued)25.The accounting issue that arises from these terminations is whether a gain should be recognizedby the corporation when these assets revert (often called asset reversion transactions) to the company. The profession requires that these gains or losses be reported immediately in most situations.26.The accounting for various forms of compensation plans under iGAAP is found in IAS 19“Employee Benefits” and IFRS 2 “Share-Based Payment”. IAS 19 addresses the accounting for a wide range of compensation elements—wages, bonuses, postretirement benefits, and compensated absences.27.The primary iGAAP literature has recently been amended, resulting in significant convergencebetween iGAAP and U.S. GAAP in this area. For example, iGAAP and U.S. GAAP separate pension plans into defined contribution plans and defined benefit plans. The accounting for defined contribution plans is similar. For defined benefit plans, both iGAAP and U.S. GAAP recognize the net of the pension assets and liabilities on the balance sheet and both GAAPs amortize prior service costs into income over the expected service lives of employees.Notable differences are that (1) Unlike U.S. GAAP, which recognizes prior service cost on the balance sheet (as an element of Accumulated Other Comprehensive Income), iGAAP does not recognize prior service costs on the balance sheet, (2) Under iGAAP companies have the choice of recognizing actuarial gains and losses in income immediately or amortizing them over the expected remaining working lives of employees. U.S. GAAP does not permit choice; actuarial gains and losses (and prior service cost) are recognized in Accumulated Other Comprehensive Income and amortized to income over remaining service lives.28.Cadbury Company will record higher income relative to the U.S. company. This is because all ofthe unexpected gain will be reported in income, while the U.S. company will amortize only the amount outside the corridor over the remaining service lives of the employees (10 years). In this case, the U.S. company would recognize just $1,000 ($10,000 ÷ 10). Similar effects would occur for unexpected losses.29.The FASB and the IASB are working collaboratively on a postretirement-benefit project. Asdiscussed in the chapter, the FASB has issued a rule addressing the recognition of benefit plans in financial statements The FASB has begun work on the second phase of the project, which will re-examine expense measurement of postretirement benefit plans. The IASB also has added a project in this area but they are on different schedule. The IASB has recently issued a discussion paper on pensions proposing: (1) elimination of smoothing via the corridor approach, (2) a different presentation of pension costs in the income statement, and (3) a new category of pensions for accounting purposes—so-called “contribution-based promises”. The IASB is monitoring the FASB’s progress and hopes to issue a converged standard in this area by 2010.*30Postretirement benefits other than pensions include healthcare and other welfare benefits provided to retirees, their spouses, dependents, and beneficiaries. The other welfare benefits include life insurance offered outside a pension plan, dental care as well as medical care, eye care, legal and tax services, tuition assistance, day care, and housing activities.Copyright © 2010 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 13/e, Solutions Manual (For Instructor Use Only)20-11。
萨缪尔森宏观经济学Ch20
U rate
7.7% 7.1% 7.5% 5.5% 7.5% 5.4% 4.0% 5.5%
inflation rate
5.8% 13.5% 4.3% 4.1% 3.0% 3.3% 3.4% 3.3%
elec. outcome
Inflation in the United States
-Was low in the 1960s. -Increased in the 1970s and early 1980s. -Fell during the 1980s and 1990s. -Increased after 2002.
U.S Unemployment Rate
The unemployment rate is never zero. Since World War II, it has averaged 5 percent.
OBJECTIVES AND INSTRUMENTS OF MACROECONOMICS
U.S. Real GDP per capita (2000 dollars)
40,000
9/11/2001 First oil price shock long-run upward trend… Great Depression
30,000
20,000
10,000
Second oil price shock World War II
5
In most years, wage growth falls 5 when unemployment is rising.
Why learn macroeconomics?
岚宝德源ch20使用手册
岚宝德源ch20使用手册（原创版）目录1.岚宝德源 ch20 概述2.岚宝德源 ch20 的功能特点3.岚宝德源 ch20 的操作方法4.岚宝德源 ch20 的维护与保养5.岚宝德源 ch20 的安全注意事项正文【岚宝德源 ch20 概述】岚宝德源 ch20 是一款性能卓越、操作简便的知识类写作助手，旨在帮助用户高效地完成各类中文写作任务。
该产品集结了众多优秀的人工智能技术，为用户提供精准的文字处理和丰富的知识支持。
【岚宝德源 ch20 的功能特点】1.强大的语言处理能力：岚宝德源 ch20 具备优秀的中文自然语言处理技术，能够准确理解用户的需求，并生成高质量的中文文本。
2.丰富的知识库：岚宝德源 ch20 拥有大量的中文知识库，覆盖历史、文化、科技等多个领域，为用户提供全面的知识支持。
3.多样化的写作功能：岚宝德源 ch20 支持不同类型的写作任务，如文章撰写、摘要提取、文本分类等，满足用户的各种需求。
4.自然语言生成：岚宝德源 ch20 可以根据用户的输入生成自然流畅的中文文本，使得写作变得更加轻松便捷。
【岚宝德源 ch20 的操作方法】1.开启设备：首先将岚宝德源 ch20 连接到电脑，然后打开设备。
2.登录账户：使用您的账户登录岚宝德源 ch20，如果您还没有账户，请先进行注册。
3.输入需求：在输入框中输入您需要完成的写作任务，如“撰写一篇关于人工智能的文章”。
4.开始写作：点击“开始写作”按钮，岚宝德源 ch20 将自动为您生成相关文本。
5.预览与修改：生成的文本会自动保存并显示在预览窗口，您可以对其进行查看和修改。
6.保存与导出：完成修改后，点击“保存”按钮将文本保存到您的电脑，或点击“导出”按钮将文本导出为 Word 文档等格式。
【岚宝德源 ch20 的维护与保养】1.定期更新：为了保持岚宝德源 ch20 的性能和知识库的最新性，建议您定期进行软件更新。
2.保持设备清洁：使用干净的柔软布轻轻擦拭设备表面，避免使用刺激性化学品。
Ch.20 蛋白质和核酸
第20章蛋白质和核酸蛋白质与核酸是构成生物体最重要的二类物质，是一切生命的物质基础。
这二类物质都是结构十分复杂的天然高分子化合物。
纯粹的蛋白质，不管来源如何，不管相对分子质量有多大，结构有多复杂，在酸或碱的催化下，都可以彻底水解产生各种α-氨基酸：可见，α-氨基酸是构成蛋白质的结构单元。
第一节α-氨基酸一、分类、命名、结构羧酸烃基的H被氨基取代后的产物通称为氨基酸。
1. 分类根据氨基离 -COOH的远近来分：根据氨基与-COOH的相对数目来分：2. 命名可用系统命名由蛋白质水解得到的氨基酸都是α-氨基酸,这些氨基酸都有俗名,习惯上多使用俗名。
到目前为止，从动植物体获得的α-氨基酸有近百种，但构成蛋白质的α-氨基酸只有23种。
见教材P.268 表20-1表中只列出20种♦请指出表中的中性氨基酸、酸性氨基酸、碱性氨基酸。
♦何谓必需氨基酸？一共有多少种必需氨基酸？3. 结构表中所列的均为天然存在的α-氨基酸，是由蛋白质水解得到的，除了甘氨基酸外，它们的α-C均为手性C，具有旋光性，它们的结构可表示为：二、天然α-氨基酸的构型其构型是通过将其α-C与乳酸的α-C的构型相比较来确定的。
天然α-氨基酸均为L构型：三、化学性质1. 两性和等电点α-氨基酸无论是晶体还是在水溶液中，都主要以内盐的形式存在：这个内盐也叫两性离子，或偶极离子。
因为是内盐，所以，α-氨基酸的晶体熔点很高、大多能溶于水、不溶于非极性或弱极性有机溶剂中。
α-氨基酸具有酸性，又具有碱性：α-氨基酸在水溶液中发生两性离解：通过控制溶液的pH值，可以使氨基酸阳离子的浓度与氨基酸阴离子的浓度相等，溶液此时的pH值叫做该α-氨基酸的等电点（pI）。
不同的α-氨基酸，其等电点是不同的。
各种α-氨基酸的pI见教材P.268 表20-1在等电点时，氨基酸在电场中不向正极移动，也不向阴极移动；氨基酸偶极离子的浓度最大；氨基酸在水中的溶解度最小。
2. 与水合茚三酮的显色反应大多数α-氨基酸（除脯氨酸外）都能与水合茚三酮作用生成蓝色至紫蓝色的化合物：反应很灵敏，常用于鉴定α-氨基酸，也用于α-氨基酸的比色测定及纸上层析的显色。
阀门材料基本知识
阀门材料笔记阀门通常由阀体、阀盖、阀瓣（闸板）、阀座、阀杆、热片、填料及驱动件（手轮、齿轮箱或气动、电动装置等）组成。
我们称阀体、阀盖的材料为壳体材料（也称主体材料），闸板（阀瓣）、球体、阀座、阀杆、密封座常常称谓内件，此外还有紧固件等。
按主体材料分类，人们常常把阀门分为：1.非金属材料阀门：如陶瓷阀门、玻璃阀门、塑料阀门。
2.金属材料阀门：如铜合金阀门、铝合金阀门、铅合金阀门、钛合金阀门、蒙乃尔阀门、铸铁阀门、碳钢阀门、合金钢阀门等。
3.金属阀体衬旦阀门：如衬铅阀门、衬塑阀门、衬搪瓷阀门。
我们将重点介绍金属材料阀门中的碳钢阀门和合金钢阀门。
主体材料国产材料名称铸件锻件说明牌号使用温度（℃）牌号使用温度（℃）灰铸铁HT200HT250－15～200——用于PN≤1.6MPa的低压阀门;介质为水、海水、煤气、氨黑心可锻铸铁KTH300—06KTH350—10－15～250——用于PN≤2.5MPa的中低压阀门;介质为水、海水、煤气、氨球墨铸铁QT400—18QT500—7QT900—2－30～350——用于PN≤4.0MPa的中低压阀门;适用介质为水、海水、蒸汽、空气、煤气、油品碳素钢WCB－29～42520、25,16Mn、30Mn－29～425用于中高压阀门，16Mn、30Mn常用来代ASME A105低温碳钢LCB－46～345——用于低温阀合金钢WC6WC9－29～595－29～59515CrMo25Cr2MoV-29~595-29~595用于非腐蚀性介质的高温高压阀C5C12－2～6501Cr5Mo-29~650用于腐蚀性介质的高温高压阀奥氏体不锈钢ZG00Cr18Ni1ZG0Cr18Ni9ZG1Cr18Ni12Mo2TiZG1Cr17Mn9Ni14Mo3Cu2NZG1Cr18Mn13Mo2CuN－196～60000Cr18Ni100Cr18Ni91Cr18Ni90Cr18Ni9Ti1Cr18Ni9Ti00Cr17Ni14Mo20Cr18Ni12Mo2Ti-196~600用于腐蚀性介质CF8CF8MCF3CF3MCF8CCN7M—304316304L316L321B462蒙乃尔合金——（NCu28—2.5—1.5）－29～450主要用于含氢氟介质铸铜合金ZCuSn5Pb5Zn55-5-5锡青铜ZCuSn10Zn210-2锡青铜ZCuAI9Mn39-2锡青铜ZCuAl10Fe39-3锡青铜-273~200——主要用于氧气管路和海水管路钛合金适用各种强腐蚀性介质塑料、陶瓷属非金属材料，其最大特点是耐腐蚀性强，甚至有金属材料所不具备的特点，适用于压力PN≤1.6Mpa，工作温度≤60°C的腐蚀性介质，无毒塑料可用于给水工业。
岚宝德源ch20使用说明(一)
岚宝德源ch20使用说明(一)
岚宝德源ch20使用说明
一、产品介绍
•岚宝德源ch20是一种高性能的创作工具，适用于资深创作者。
•该工具采用先进的技术，提供了丰富的功能和灵活的操作方式。
二、功能特点
•创作工具：岚宝德源ch20提供了强大的创作能力，支持多种创作形式，如文章、小说、诗歌等。
•精准编辑：用户可以在岚宝德源ch20中进行文字编辑，并且支持快捷键和自定义快捷方式，提高编辑效率。
•多媒体支持：岚宝德源ch20支持插入图片、音频和视频等多媒体元素，让作品更加丰富多样。
•版本管理：岚宝德源ch20提供了版本管理功能，用户可以方便地查看历史版本，并进行版本比较和回滚操作。
•多渠道发布：用户可以将作品直接发布到各种平台，如博客、微信公众号等，方便分享和推广。
三、使用步骤
1.下载岚宝德源ch20软件并安装。
2.打开软件，注册账号并登录。
3.在主界面上选择新建创作，选择创作形式和模板。
4.编辑创作内容，可以插入图片、音频和视频等多媒体元素。
5.在编辑过程中可以使用快捷键进行操作，如Ctrl+C复制、
Ctrl+V粘贴等。
6.编辑完成后，可以进行预览和修改。
7.点击发布按钮，选择发布渠道，并进行发布。
四、注意事项
•在编辑过程中，建议定期保存作品，以防止意外丢失。
•如果遇到操作问题或软件故障，可参考软件帮助文档或联系官方客服获取支持。
以上是关于岚宝德源ch20的使用说明，希望能帮助您更好地使用该创作工具。
如有任何疑问，请及时反馈。
ch20-毛发分布障碍
四、其他疗法 光子脱毛机脱毛。 【预防调摄】 1．由于疾病原因引起的多毛症，要及早找妇科或 内分泌科医师诊治，以免延误病情，影响健康。 2．非疾病原因引起的多毛症，对身体无害，但从 美容角度考虑，可使用各种脱毛法。 3．拔毛或剃毛时注意勿损伤皮肤，以免感染。
.
头发大量脱落的现象﹐多由发癣等皮肤病引起。 脱发可以分成两种基本类型： 由于毛囊受损造成的永久性脱发，和由于毛囊短 时间受损造成的暂时性脱发。永久性脱发即常见 的男性秃顶。在某些欧洲国家，男性的秃顶率高 达40％。
【鉴别诊断】 毛发分布障碍中应分清先天性妇女多毛症和后天 性妇女多毛症。 先天性妇女多毛症除体毛生长可增多增快外，同 时伴有乳房萎缩、月经减少或闭经、声音变粗、 甚至出现喉结、阴蒂增大等男性化症状和雄激素 水平明显增高等内分泌改变。而后天性妇女多毛 症则无这些过于男性化的特征。
【治疗】 一、内治 （一）辨证施治 1．肺胃阴虚血热 症状：四肢、躯干体毛明显增多、增长、皮肤较 干燥，形体偏瘦，月经一般正常，口干喜冷饮， 大便干、小便黄，舌红苔薄黄，脉细数。 治则：清肺养阴，凉血净肤 方药：百合固金汤合泻白散加减。
【损美评价】 毛发分布障碍损害了人体整体美，特别是妇女多 毛症表现更为突出。 1．体毛明显增多、增长、增粗，增黑，给人以毛 茸茸的感觉，损害了女性的阴柔之美。 2．女性长胡须和胸毛或乳头、乳晕部长毛等，给 人以男性化的感觉。故给患者带来很重的心理负 担。 本病的美容治愈以增多、增长、增粗，增黑的毛 发全部脱落。
【临床表现】 1．女性的面部、阴部、腹部及四肢毛发异常。 2．上述部位的体毛明显增多、增长、增粗，增黑 ；阴毛延及脐部，眉毛异常粗黑浓密，并可出现 长胡须和胸毛或乳头、乳晕部长毛等男性毛发分 布的特征。 3．多伴有月经不调，面部痤疮和乳房、外阴发育 不良。 4．与家族和内分泌功能紊乱关系密切。
中国沿海VTS和港口VHF报告
二十一、湛江
VTS管理区域
VTS中心工作频道
湛江港A2号灯浮至湛江港46号灯浮之间水域
呼叫和守听频道：CH08
业务通话频道：CH65
报告类别
报告时间或报告位置
报告方法
到港报告
根据主管机关有关湛江港船位报告规定的时限和要求进行报告
报告位置
以下各点连线水域内：
大治河口、大戢山灯塔、虎啸蛇岛东角、西马鞍山灯塔、唐脑山灯塔，以及点(30°35′46.8″N,121°40′00″E)处向北至岸边的连线，与洋山主航道水域
Y1报告线：虎啸蛇岛东角(30°35′06″N,122°09′45″E)、大戢山灯塔与大治河口(31°00′N,121°56′15″E)连线；
③车牛山岛(34°59′45″N,119°49′17″E)；④达山岛(35°00′30″N,119°53′26″E)；⑤(34°50′28″N,120°01′57″E)；
⑥(34°40′36″N,119°45′00″E)；⑦(34°40′36″N,119°27′10″E)
业务通话频道：CH66
播发航行警告频道：CH69
4.吴淞口灯塔与101#浮连线延长至浦东岸线
CH71：圆圆沙灯船至黄浦江工作频道
CH26：长江口灯船、南槽灯船至圆圆沙灯船水域工作频道
CH08：长江口船舶定线制水域工作频道
CH27：吴淞口警戒区63#浮至宝山警戒区工作频道
备注：进黄浦江101#浮报告
CH19：101#浮进上海黄浦江
十二、洋山
VTS管理区域
中国沿海VTS和港口VHF报告（版本号-002 /2006-10-30修改）
ch20
∧ ∧
e ( b ± 1 .96 S b ) = e (1 . 9154 ± 1 .96 × 0 .4971 ) = ( 2 . 56 , 17.99 )
思考与练习
4. 某研究人员采用 1:1 配对的病例-对照研究方法, 探讨吸烟史, 高血压史, 子宫敏感性,早产史对婴儿低出生体重的影响.各变量的赋值说明,数据(由于 篇幅限制,仅列出 30 个匹配组数据)见表 20-17 和表 20-18.请分析婴儿低出生 体重与上述 4 个变量的联系强度.
2 χ 0.005(1) = 7.88 ,故 P < 0.005 ,拒绝 H 0 ,接受 H1 , X 1 的总体回归系数不等于零.
思考与练习
(3) "吸毒" X 1 的优势比 OR 及 OR 95%置信区间 OR = e1.9154 = 6.79 说明女性服务人员中吸毒者 HIV 感染阳性的风险是非吸毒者的 6.79 倍.
表 20-17 因素 吸烟史 高血压史 子宫敏感性 早产史 婴儿低出生体重 婴儿低出生体重影响因素的赋值 变量 赋值说明 0:否, 0:否, 0:否, 0:否, 0:>2500g, 1:是 1:是 1:是 1:是 1:<=2500g
X1 X2 X3 配对号 ( id ) 1 2 3 4 5 6 婴儿低出生体重影响因素研究资料 对照( Y = 0 ) 病例( Y = 1 )
思考与练习
表 20-12 编号 1 2 3 4 5 .. . 273 274 275 276 277 初产 0 0 1 1 0 .. . 1 1 0 0 1 2005 年某地区产妇家中分娩影响因素资料 年人均收入 1 0 0 0 0 .. . 0 0 0 0 0 距就近医疗点时间 1 0 0 1 1 .. . 0 1 0 1 0 家中分娩 1 0 0 0 0 .. . 0 1 1 1 0 文化程度 2 3 4 3 2 .. . 3 3 3 2 3
CH20概述
UOH和UOL的差值 叫逻辑摆幅 愈大，则“１”和“0”的区别 的差值(叫逻辑摆幅 愈大， 叫逻辑摆幅)愈大 的区别 越明显，电路可靠性越高。 越明显，电路可靠性越高。
四、分立元件门电路和集成门电路 分立元件门电路： ① 分立元件门电路： 用分立的元器件和导线连接起来构成的门电路。 用分立的元器件和导线连接起来构成的门电路。 集成门电路： ② 集成门电路： 把构成门电路的元器件和连线， 把构成门电路的元器件和连线，都制作在一块半 导体芯片上，再封装起来。 导体芯片上，再封装起来。 常用： 常用：CMOS 和 TTL 集成门电路
五、数字集成电路的集成度
一块芯片中含有等效逻辑门或元器件的个数 < 10 门/片 元器件/ 或 < 100 元器件/片 10 ~ 99 门/片 元器件/ 或 100 ~ 999 元器件/片 100 ~ 9 999 门/片
小规模集成电路 中规模集成电路 大规模集成电路
SSI MSI LSI
元器件/ 或 1 000 ~ 99 999 元器件/片 > 10 000 门/片 超大规模集成电路 VLSI 元器件/ 或 > 100 000 元器件/片
逻辑运算的优先级别 逻辑运算的优先级别
由高到低的排序如下： 由高到低的排序如下：
长非号 异或 → [乘] → → [加] 括号 同或
长非号是指非号下有多个变量的非号
逻辑状态 1 0 0 1
uI
S
低电平 断开 高电平 3 V 高电平 闭合 低电平 0 V
三、高、低电平与正、负逻辑 低电平与正、 5V 1 2.4V 1 0 5V 2.4V
0
0.8V 0V 正逻辑
0.8V 0V 负逻辑
已知规定：“真”——1，“假”——0 已知规定： ， 正逻辑————用逻辑高电平 OH表示逻辑“真”， 用逻辑高电平U 表示逻辑“ 正逻辑 用逻辑高电平 用 逻 辑 低 电 平 UOL 表 示 逻 辑 “假”； 反之，则称为负 逻辑。 逻辑。 正逻辑描述为： 代表“ ， 代表“ ，则为正逻辑； 正逻辑描述为：若UOH代表“1”，UOL代表 “0”，则为正逻辑； 反之，则为负逻辑。 反之，则为负逻辑。
甲酸的理化性质及危险特性表
国标编号81101CAS 号64-18-6中文名称甲酸英文名称Formic acid别名蚁酸分子式CH2O2熔点8.2℃，沸点100.8℃分子量46.03 稳定性稳定外观与性状无色透明发烟液体，有强烈刺激性酸味。
溶解性与水混溶，不溶于烃类，可混溶于醇。
密度相对密度(水=1)1.23；相对密度(空气=1)1.59主要用途用于制化学品、橡胶凝固剂及纺织、印染、电镀等。
危险标记蒸汽压 5.33kPa(24℃),闪点68.9℃/(0.C)毒性危害LD50:1100mg/kg(大鼠经口)，LC50:15000mg/m3,15分钟(大鼠吸入)；家兔经眼：122mg，重度刺激。
家兔经皮开放性刺激试验：610mg，轻度刺激。
燃烧爆炸危险性燃烧性可燃,燃烧热：254.4kj/mol。
自燃温度引燃温度410℃，其蒸气与空气形成爆炸性混合物，爆炸极限18.0%-57.0%（体积）。
危险特性其蒸气与空气形成爆炸性混合物，遇明火、高热能引起燃烧爆炸。
与强氧化剂接触可发生化学反应。
具有较强的腐蚀性。
应急及毒性消除措施一、泄漏应急处理迅速撤离泄漏污染区人员至安全区，并进行隔离，严格限制出入。
切断火源。
建议应急处理人员戴自给正压式呼吸器，穿防酸碱工作服。
不要直接接触泄漏物。
尽可能切断泄漏源。
防止流入下水道、排洪沟等限制性空间。
小量泄漏：用砂土或其它不燃材料吸附或吸收。
也可以将地面洒上苏打灰，然后用大量水冲洗，洗水稀释后放入废水系统。
大量泄漏：构筑围堤或挖坑收容。
用泡沫覆盖，降低蒸气灾害。
喷雾状水冷却和稀释蒸汽。
用泵转移至槽车或专用收集器内，回收或运至废物处理场所处置。
二、防护措施呼吸系统防护：可能接触其蒸气时，必须佩带自吸过滤式防毒面具（全面罩）或自吸式长管面具。
紧急事态抢救或撤离时，建议佩戴空气呼吸器。
眼睛防护：呼吸系统防护中已作防护。
防护服：穿橡胶耐酸碱服。
手防护：戴橡胶耐酸碱手套。
其它：工作现场禁止吸烟、进食和饮水。
工作完毕，淋浴更衣。
风险管理与金融机构课件Ch20
Implied Volatility
Strike Price
Risk Management and Financial Institutions 2e, Chapter 20, Copyright © John C. Hull 2009
12
The Volatility Smile for Equity Options (Figure 20.3, page 413)
Model Risk
Chapter 20
Risk Management and Financial Institutions 2e, Chapter 20, Copyright © John C. Hull 2009
1
Marking the Prices of an Instrument to Market
Level 1: uses quoted prices in active markets Level 2: uses quoted prices for similar product in active markets or same product in non-active markets Level 3: requires valuation assumptions
Risk Management and Financial Institutions 2e, Chapter 20, Copyright © John C. Hull 2009
11
The Volatility Smile for Foreign Currency Options
(Figure 20.2, page 413)
Risk Management and Financial Institutions 2e, Chapter 20, Copyright © John C. Hull 2009
化学实验中各种冷却浴的冷却温度(DOC)
化学实验中各种冷却浴的冷却温度化学实验中冰组成的冷却剂常用有机溶剂的物理常常用有机物俗名化学名对照[二画]二茂铁二聚环戊二烯铁Fe[(CH)5]2[三画]山梨酸己二烯-[2,4]-酸CH3CH=CHCH=CHC00H马来酢顺丁烯二酸酎马来酸顺丁烯二酸HOOCCH=CHCOOH[四画]六氢毗咤氮杂环己烷NH-(CH2)5火棉胶硝化纤维(11~12%N)天冬氨酸丁氨二酸H00CCH2CH(NH2)COOH天冬酰胺H00CCH2CH(NH2)C0NH2木醇甲醇木醛二甲醛CH30CH3牙托水甲基丙烯酸甲酯CH2=C(CH3)-C00CH3月桂酸十二酸CH3(CH2)10C00H月桂醛十二醛月桂醇十二醇乌洛托品环六次甲基四胺双酚AHO-苯-C(CH3)2-苯-OH巴豆酸丁烯-[2]-酸CH3CH=CHCOOH巴豆醛丁烯-[2]-醛CH3CH=CHCHO水杨酸邻羟基苯甲酸[五画]半胱氨酸beta-筑基丙氨酸HSCH2CH(NH2)C00H平平加0一种非离子表明活性剂，主要成分石聚氧化乙烯脂肪醇酸RO(CH2CH2O)nCH2CH2OH,其中R为C12~C18的烷基,n为15〜16. 甘油丙三醇甘氨酸氨基乙酸H2NCH2COOH甘醇乙二醇甘露醇己六醇可的松11-脱氢-17羟基皮质笛酮，或称皮质酮石炭酸苯酚龙胆紫系含义模糊的商业名称,文献上各有其说,一般为甲紫和糊精的等量混和物卡必醇二甘醇单乙醛H0CH2CH20CH2CH20CH2CH3尼古丁烟碱,即1-甲基-2-(3-毗咤基)毗咯烷丝氨酸beta-羟基丙氨酸H0CH2CH(NH2)COOH[六画]冰片茂醇-[2]衣康酸甲*丁二酸CH2=C(COOH)-CH2C00H冰醋酸一般指浓度在98%以上的乙酸，在13.3摄氏度结成冰块(纯乙酸熔点为16.7摄氏度)米吐尔硫酸对甲胺基苯酚H0-苯-NHCH3-1/2H2S04安息油苯安息香酸苯甲酸百里酚5-甲基-2-异丙基苯酚过氧化苯甲酰苯-co-o-o-CO-苯光气碳酰氯C0C12肉豆蔻酸十四酸CH3(CH2)12COOH肉桂酸苯基丙稀-[2]-酸苯-CH二CHCOOH肉桂醛苯-CH二CHCHO肉桂酸醇苯-CH二CHCH20H色氨酸8-口引珠基丙氨酸异佛尔酮3,5,5-三甲基环己烯-[2]-酮-[1][七画]芥子气2,2-二氯乙硫醒C1CH2CH2SCH2CH2C1苏氨酸a-氨基-8-羟基丁酸谷氨酸a-氨基戊二酸H00CCH2CH2CH(NH2)COOH阿司匹林乙酰水杨酸HOOC-苯-0C0CH3[八画]油酸顺式-十八烯-[9]-酸CH3(CH2)7CH=CH(CH2)7C00H苹果酸羟基丁二酸HOOCCH(OH)CH2C00H苦杏仁油苯甲醛苦味酸2,4,6-三硝基苯酚苯酎邻苯二甲酸酢芭1,2-二苯乙烯［通常指反式］C6H5cH=CHC6H5拉开粉一类阴离子型表面活性剂，主要成分是烷基蔡磺酸钠乳酸2-羟基丙酸CH3CH(OH)COOH肥皂高级脂肪酸的金属盐的总称，口常一般指高级脂肪酸的钠盐或钾盐［九画］珂罗酊见火棉胶草酸乙二酸HOOC-COOH柠檬酸2-羟基丙(烷)三陵酸-［1,2,3］HO-C(CH2C00H)-COOH蚁酸甲酸HCOOH氟利昂氟氯烷和氟浪烷秋兰姆二硫化四甲基秋兰姆(CH3)2-N-C(=S)-S-S-C(=S)-N(CH3)2香豆素氧杂蔡邻酮香蕉水(1)用作涂料的溶剂或稀释剂，由酯，酮,醇,醛和芳煌等配合而成，(2)乙酸异戊酯CH3C00CH2CH2CH(CH3)2［十画］酒石酸2,3-二羟丁二酸HOOCCH(OH)CH(OH)COOH酒精乙醇桂酸十二酸CH3(CH2)10C00H桐(油)酸十八碳三烯-［9,H,13］-酸CH3(CH2)3(CH=CH)3(CH2)7C00H胶棉硝化纤维(10~12%N)胱氨酸双硫代氨基丙酸HOOCCH(NH2)-CH2-S-S-CH2-CH(NH2)-COOH^一画］翅麻酸顺式T2-羟基十八碳烯-［9］-酸CH3(CH2)5CH(OH)CH2CH=CH(CH2)7COOH梯恩梯［TNT］(2,4,6)三硝基甲苯K尿素(H2N)2C=0［十二画］富马酸反丁烯二酸HOOC-CH=CH-COOH琥珀酸丁二酸HOOC-CH2CH2-COOH硬脂酸十八酸CH3(CH2)16C00H硝化甘油甘油三硝酸酯硝棉硝化纤维(12.5〜13.9%N)氯仿三氯甲烷CHC13［十三画］福尔马林37~40%甲醛(HCHO)水溶液赖氨酸2,6-二氨基己酸H2N(CH2)3CH(NH2)COOH碘仿三碘甲烷［十四画］精氨酸2-氨基-5-H瓜基戊酸H2NC(=NH)CH2CH2CH2CH(NH2)COOH蜡酸二十六酸CH3(CH2)24C00H缩苹果酸丙二酸HOOCCH2COOH［十五画］糊精(C6H1005)x,由淀粉经酸或热处理或经a-淀粉酶作用而成的不完全水解的产物樟脑茨酮-⑵醋酎乙肝CH3C(=0)-0-C(=0)CH3醋酸乙酸CH3C00H糖精邻磺酰苯(甲)酰亚胺磺胺酸对氨基苯磺酸鲸蜡烷十六烷CH3(CH2)14CH3鲸蜡醇十六醇CH3(CH2)14CH20H糠醇吠喃甲醇常见有机物正别名对照常见有机溶剂间的共沸混合物实验室常用酸、碱的浓度。
教学设计2：2.2.1价层电子对互斥理论
课题：第二节分子的立体构型第1课时价层电子对互斥理论授课班级课时教学目的知识与技能1.认识共价分子的多样性和复杂性2.初步认识价层电子对互斥模型；3.能用VSEPR模型预测简单分子或离子的立体结构；过程与方法情感态度价值观培养学生严谨认真的科学态度和空间想象能力重点分子的立体结构；利用价层电子对互斥模型预测分子的立体结构难点价层电子对互斥理论知识结构与板书设计第二节分子的立体构型一、形形色色的分子1.三原子分子立体结构：有直线形C02、CS2等，V形如H2O、S02等。
2.四原子分子立体结构：平面三角形：如甲醛(CH20)分子等，三角锥形：如氨分子等。
3.五原子分子立体结构：正四面体形如甲烷、P4等。
4.测分子体结构：红外光谱仪→吸收峰→分析。
二、价层电子对互斥模型1.价层电子互斥模型2.价层电子对互斥理论：对ABn型的分子或离子，中心原子A价层电子对（包括用于形成共价键的共用电子对和没有成键的孤对电子）之间存在排斥力，将使分子中的原子处于尽可能远的相对位置上，以使彼此之间斥力最小，分子体系能量最低。
3.价层电子对互斥模型：(1)中心原子上的价电子都用于形成共价键：分子中的价电子对相互排斥的结果(2)中心原子上有孤对电子：孤对电子也要占据中心原子周围的空间，并参与互相排斥，使分子的空间结构发生变化。
4. 价层电子对互斥理论的应用(1)确定中心原子A价层电子对数目(2) 价电子对数计算方法(3)确定价层电子对的空间构型(4) 分子空间构型确定教学过程教学步骤、内容教学方法、手段、师生活动[复习]共价键的三个参数。
[过渡]我们知道许多分子都具有一定的空间结构，如：……，是什么原因导致了分子的空间结构不同，与共价键的三个参数有什么关系？我们开始研究分子的立体结构。
[板书]第二节分子的立体构型一、形形色色的分子[讲]大多数分子是由两个以上原子构成的，于是就有了分子中的原子的空间关系问题，这就是所谓“分子的立体结构”。
CH20-失业理论
经济实现充分就业时，仍可能有摩擦性失业和结构性失 业存在。
2010.03
河北科技大学经管学院
3. 周期性失业（需求不足失业、季节性失业）
（1）需求不足性失业
又称为总需求不足的失业，与经济中周期性波动是一致 的。在复苏和繁荣阶段，各厂商争先扩充生产，就业人数 普遍增加。在衰退和谷底阶段，由于社会需求不足，前景 暗淡，各厂商又纷纷压缩生产，大量裁减雇员，形成失业 大军。周期性属于非自愿失业，是凯恩斯主义重点关注的 失业。
实际GDP将下降1％，表示经济处于衰退中。
2010.03
河北科技大学经管学院
第三节 失业的治理
一、对摩擦失业的治理 摩擦失业的原因：劳动力市场不断变化，信息不完备；
劳动力流动需要一定时间。 解决方法：提高信息流通和传播：增设职业介绍所、青
年就业服务机构。
2010.03
河北科技大学经管学院
二、对结构性失业的治理
☆ 非自愿性失业是指愿意接受现行的工资率，但因为需求 不足或其它原因而引起失业 。
2010.03
河北科技大学经管学院
三、自然失业率
1.自然失业率含义
自然失业率是经济社会在正常情况下的失业率，劳动力 市场和商品市场自发供求力量起作用时，总供给和总需求 处于均衡状态时的失业率，实际上就是充分就业时的失业 率。
2010.03
河北科技大学经管学院
2010.03
河北科技大学经管学院
2010.03
河北科技大学经管学院
自然失业率为5%左右。
2010.03
河北科技大学经管学院
第二节 失业的影响和奥肯定律
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At an interior cost-min input bundle: * * (a) f ( x1 , x 2 ) y and (b) slope of isocost = slope of isoquant
x 2*
f(x1,x2) y’
x 1* x1
The Cost-Minimization Problem
The Cost-Minimization Problem
For
given w1, w2 and y, the firm’s cost-minimization problem is to min w 1x1 w 2x 2 solve x1 ,x 2 0 subject to f ( x1 , x 2 ) y.
1 2
(b)
w1 y / x1 w2 y / x2
* 2 / 3 * 2 / 3 (1 / 3)( x1 ) (x2 ) 1/ 3 * 1/ 3 ( 2 / 3)( x* ) (x2 ) 1 * x2 . * 2x1
A Cobb-Douglas Example of Cost Minimization
The Cost-Minimization Problem
The
levels x1*(w1,w2,y) and x1*(w1,w2,y) in the least-costly input bundle are the firm’s conditional demands for inputs 1 and 2. The firm’s total (smallest possible) cost for producing y output units is therefore * c( w 1 , w 2 , y ) w 1x1 ( w 1 , w 2 , y ) * w 2x 2 ( w 1 , w 2 , y ).
f(x1,x2) y’
x1
The Cost-Minimization Problem
x2
All input bundles yielding y’ units of output. Which is the cheapest?
f(x1,x2) y’
x1
The Cost-Minimization Problem
Now substitute into (a) to get 2/ 3 * 1/ 3 2w 1 * y ( x1 ) x1 w2
A Cobb-Douglas Example of Cost Minimization
* 1/ 3 * 2/ 3 (a) y ( x1 ) ( x 2 )
* w2 So x1 2w 1 2/ 3
y is the firm’s conditional demand for input 1.
A Cobb-Douglas Example of Cost Minimization
2w 1 * * w2 * x1 and x1 Since x 2 2w 1 w2 2/ 3 1/ 3 2w 1 2w 1 w 2 * x2 y y w2 w 2 2w 1
* x* ( w , w , y ), x 1 1 2 2 ( w1 , w 2 , y )
w 2/ 3 2w 1/ 3 1 2 y, y . 2w 1 w 2
Conditional Input Demands
For
given w1, w2 and y, how are the levels of inputs 1 and 2 in the least costly input bundle located? And how is the firm’s total cost function computed?
Iso-cost Lines
A
curve which contains all of the input bundles which cost the same amount is an iso-cost curve. E.g., given w1 and w2, the $100 isocost line has the equation
* 1/ 3 * 2/ 3 (a) y ( x1 ) ( x 2 )
w 1 x* 2 . (b) w 2 2x* 1
A Cobb-Douglas Example of Cost Minimization
* 1/ 3 * 2/ 3 (a) y ( x1 ) ( x 2 )
2w 1 * * x1 . From (b), x 2 w2
w 1 x* 2 . (b) w 2 2x* 1
A Cobb-Douglas Example of Cost Minimization
* 1/ 3 * 2/ 3 (a) y ( x1 ) ( x 2 )
2w 1 * * x1 . From (b), x 2 w2
w 1 x* 2 . (b) w 2 2x* 1
w1x1 w 2x 2 100.
Iso-cost Lines
In
general, given w1 and w2, the equation of the $c iso-cost line is w1x1 w 2x 2 c which rearranges to w1 c x2 x1 . w2 w2 slope is - w1/w2.
Cost Minimization
When
the firm faces given input prices w = (w1,w2,…,wn) the total cost function will be written as c(w1,…,wn,y).
The Cost-Minimization Problem
A Cobb-Douglas Example of Cost Minimization
* 1/ 3 * 2/ 3 (a) y ( x1 ) ( x 2 )
2w 1 * * x1 . From (b), x 2 w2
w 1 x* 2 . (b) w 2 2x* 1
Now substitute into (a) to get 2/ 3 2/ 3 2w 1 * 1/ 3 2w 1 * * y ( x1 ) x1 x1 . w2 w2
Chapter Twenty
Cost Minimization
Cost Minimization
A
firm is a cost-minimizer if it produces any given output level y 0 at smallest possible total cost. c(y) will denote the firm’s smallest possible total cost for producing y units of output. c(y) is the firm’s total cost function.
x 2*
f(x1,x2) y’
x 1* x1
The Cost-Minimization Problem
x2
At an interior cost-min input bundle: * * (a) f ( x1 , x 2 ) y
x 2*
f(x1,x2) y’
x 1* x1
The Cost-Minimization Problem
2w 1 * * x1 . From (b), x 2 w2
w 1 x* 2 . (b) w 2 2x* 1
Now substitute into (a) to get 2/ 3 2/ 3 2w 1 * 1/ 3 2w 1 * * y ( x1 ) x1 x1 . w2 w2
f(x1,x2) y’
x 1* x1
x 2*
A Cobb-Douglas Example of Cost Minimization
A
firm has a Cobb-Douglas technology, its production function being / 3 2/ 3 y f ( x1 , x 2 ) x1 1 x2 .
The
Iso-cost Lines
x2
c” w1x1+w2x2 c’ w1x1+w2x2
c’ < c” x1
Iso-cost Lines
x2 Slopes = -w1/w2.
c” w1x1+w2x2 c’ w1x1+w2x2
c’ < c” x1
The y’-Output Unit Isoquant
The
firm faces given input prices w1 and w2. What are the firm’s conditional input demand functions?
A Cobb-Douglas Example of Cost Minimization
At the input bundle (x1*,x2*) which minimizes the cost of producing y output units: (a) y ( x* )1/ 3 ( x* ) 2/ 3 and
2/ 3
y
is the firm’s conditional demand for input 2.
A Cobb-Douglas Example of Cost Minimization