2014 IFPRI Annual Report
BSEE 2014 Annual Report
12Letter from the DirectorI am very pleased to present the Bureau of Safety and Environmental Array Enforcement (BSEE) 2014 Annual Report, the first such report producedby the bureau since its formation in 2011. This report highlights BSEE’sactivities in promoting safety, protection of the environment, andconservation of offshore resources. It also provides a useful summaryof safety performance and environmental compliance trends on theOuter Continental Shelf (OCS), as well as BSEE’s priorities going forward.Our intention is that this will be the first of many periodically producedreports focused on OCS performance.As will be evident as you read through the report, BSEE is focused on thereduction of risk offshore. We pursue this objective through acomprehensive program of regulations, technical assessments,inspections, and incident investigations. In addition, we place greatemphasis on the establishment of a safety culture throughout industry,the cornerstone of this effort being the Safety and EnvironmentalManagement System, or SEMS. SEMS is performance based, and formsa necessary counterpart to our more traditional regulatory oversight activities. We believe this hybrid approach is the most realistic way to take safety to the next level.Part of managing risk is monitoring the trends we are seeing offshore, and gauging the effectiveness of our approach. This not only provides a valuable perspective on risks, it helps direct our future efforts. Moreover, information of this nature needs to be shared among all stakeholders, so that we have a common appreciation for the progress that has been made as well as the challenges ahead. It is in this spirit that we developed this report.In the coming year, you can expect to see further development of many concepts presented in this report, and which BSEE has advanced during 2014. Concepts such as: risk-based inspections, near-miss reporting, a strengthened ability to assess emerging technology, and continued investment in environmental response capability. We will continue to refine the SEMS program. All of these initiatives support a culture of safety and the management of risk, and all will add to our ability to assess trends and share information.A necessary pre-condition for continual improvement is having the necessary talent within our organization. Therefore we will maintain a long-term strategic focus on our workforce, and strive to attract the best talent our Nation has to offer. We will engage with youth, college and university students, returning veterans, and industry professionals in this effort. This will serve not only the internal interests of our Bureau, but more importantly the needs of the public and the industry, both of whom demand a highly knowledgeable and adaptable regulator. We would welcome interest from academia, industry and non-governmental organizations in this regard.It was an exciting year at BSEE in 2014, and 2015 and beyond promise to be equally so. Please review this report and feel free to give us your feedback on how we can improve it to better suit your interests. We value our engagement with you!Sincerely,Brian SalernoDirector3ContentsLetter from the Director (3)Overview of BSEE (6)Mission (6)BSEE Structure (7)Contributing to America’s Energy Needs (8)Focus Areas for BSEE in 2014 (9)Risk Management (9)Safety and Environmental Compliance (10)Organizational Effectiveness (11)Ensuring Transparency (12)People (13)Report from the Regions (14)Gulf of Mexico (15)Pacific (17)Alaska (18)Regulatory Activity in 2014 (19)Inspections (20)Oil Spill Preparedness Verification Audits and Exercises (21)Incidents of Non-Compliance (INCs) (22)Civil Penalties (23)Safety Performance on the OCS (24)Fatalities (26)Injuries (27)Loss of Well Control (30)Fires and Explosions (32)Collisions (35)Spills (38)Lifting Incidents (43)Gas and Hydrogen Sulfide Releases (45)Muster for Evacuation (47)Investigations and Root Causes of Major Incidents (49)Looking Forward (52)45Overview of BSEEMissionThe Bureau of Safety and Environmental Enforcement (BSEE) promotes safety, protects the environment, and conserves energy resources offshore through vigorous regulatory oversight and enforcement.BSEE, a bureau within the U.S. Department of the Interior (DOI), is the United States’ regulator of offshore energy exploration, production, and development. BSEE’s jurisdiction and regulatory responsibilities are defined by the Outer Continental Shelf Lands Act (OCSLA), which outlines federal responsibility over the submerged lands of the Outer Continental Shelf. BSEE ensures compliance with provisions of other federal laws, including the National Environmental Policy Act, the Clean Air Act, the Clean Water Act, the Federal Oil and Gas Royalty Management Act, and Oil Pollution Act of 1990. BSEE uses the full range of authorities, policies, and tools to compel safety, emergency preparedness, environmental responsibility, and appropriate development of offshore oil and natural gas resources. Key functions include:•An offshore regulatory program that develops standards and regulations, and emphasizes a culture of safety in all offshore activities;•Oil spill prevention and preparedness including evaluation of industry oil spill response plans to ensure compliance with regulatory requirements;•Funding scientific research to enhance the information and technology needed to build and sustain the organizational, technical, and intellectual capacity within and across BSEE’s keyfunctions that keeps pace with industry technological improvements, innovates regulation and enforcement, and reduces risk through systematic assessment and regulatory and enforcement actions in order to better carry out the BSEE mission;•Investigations of serious incidents and allegations of unsafe and/or illegal conduct during offshore operations; and•Enforcement of all applicable environmental and operational regulations, as well as ensuring that operators adhere to the stipulations of their approved leases, plans, and permits.6BSEE StructureFigure 1: The organizational structure of BSEE as of December 2014.BSEE’s mission is supported by national offices and divisions located in the Washington, D.C., metro area and three regional offices located in Anchorage, Alaska; New Orleans, Louisiana; and Camarillo, California. The regional offices review and grant permits, perform inspections, issue citations, prepare and refer civil penalties, and investigate incidents. The three headquarters-based divisions—Office of Offshore Regulatory Programs, Oil Spill Preparedness Division, and Environmental Enforcement Division—work with the regional offices to ensure that BSEE’s regulatory responsibilities are carried out effectively. The Office of Offshore Regulatory Programs develops standards and regulations to enhance operational safety and environmental protection for the exploration, production, and development of oil and natural gas on the OCS. The Oil Spill Preparedness Division develops and enforces requirements for offshore operators’ Oil Spill Response Plans, conducts research, and oversees the oil spill response exercise programs. The Environmental Enforcement Division provides sustained regulatory oversight to ensure compliance with all applicable environmental regulations, as well as lease, plan, and permitterms.78Contributing to America’s Energy NeedsThe resources and activity under BSEE’s jurisdiction are vast. Five hundred and twenty-eight million barrels of oil and 1.3 trillion cubic feet of natural gas were produced on the OCS from January toDecember 2014 (Table 1). This offshore oil and gas production accounted for 16 percent of America’s domestic oil production and 5 percent of gas production 1. Table 2 illustrates the diverse types of activities that occur in each of the regions.Table 1: Production by Region in 2014. Alaska Region Gulf ofMexico Region Pacific RegionTotal OCSOil (barrels) 603,698 509,304,746 18,439,833 528,348,277Gas (MCF 2) 30,744,323 1,273,521,681 28,191,781 1,332,457,785Table 2: Offshore Activity and Infrastructure on the OCS by Region in 2014.Alaska Gulf ofMexico PacificDesignated Operators 4 133 6Platforms 13 2,481 23Total Wells Drilled 0 329 21Weekly Average Number ofWorking Drilling Rigs 0 116 14Miles of Pipelines 0 27,267 213The Energy Information Administration projects offshore production will continue to grow through2040, as the pace of development activity quickens and new large development projects, predominantly in the deepwater and ultra-deepwater areas of the Gulf of Mexico (GOM), are brought into production. BSEE approved 317 drilling permits in 2014. Before a permit to drill can be granted, however, there are many direct and related approvals, including environmental compliance that must be in place. To that end, the well may not be drilled within the same calendar year. As a result of current and past approvals, operators drilled 330 wells in 2014.1Data percentages were derived from total domestic oil and gas production numbers listed at .2 MCF = thousands of cubic feet.3 The Alaska Region has one producing project that consists of six producing wells on the Federal OCS from a gravel island located in Alaska State waters.“The resources and activity under BSEE’s jurisdiction arevast. Five hundred and twenty-eight million barrels of oiland 1.3 trillion cubic feet of natural gas were produced onthe OCS from January to December 2014.”Focus Areas for BSEE in 2014In 2014, the Bureau set organizational priorities based on focus areas outlined by Director Salerno: risk management, safety and environmental compliance, organizational effectiveness, transparency, and people. These focus areas strategically prioritize the Bureau’s actions, and are strengthened by BSEE’s guiding principles of clarity, consistency, predictability, and accountability to the American public and the regulated community.Risk ManagementRisk management is critical for BSEE to achieve its mission. In 2014, BSEE made progress to reduce both internal risks to the organization and external risks that the Bureau influences through its operational activities. BSEE reduced internal risks by investing in its people, increasing transparency in its decision-making processes, and implementing lessons learned from previous offshore incidents. BSEE’s ability to recognize, assess, manage, and drive mitigation of external operating risks throughout all offshore activities is critical for effective inspections and permit evaluation and processing. BSEE is able to more efficiently and effectively manage its internal resources and build its capacity to take a proactive position for ensuring safe and responsible offshore energy development by applying a risk management methodology and selectively shifting BSEE oversight from assessing compliance to assessing the effectiveness of operations, technologies, and procedures.The Bureau has undertaken a number of projects to improve risk management and reduce risk. One project is to identify the multiple physical barrier system for all the major modes of offshore operations. This means identifying the successful approach required to fulfill each major mode; to date BSEE has done this for the comparison of conventional drilling and managed pressure drilling, and for production platforms for the flow path of hydrocarbons. Hand in hand with this effort is another project to identify safety critical equipment associated with offshore operations under BSEE’s oversight responsibility.In order to reduce risk, both industry and BSEE need information that can be used to compare outcomes and identify effective mitigation strategies. BSEE helped increase information available to identify and quantify risk across the offshore industry by partnering with the Bureau of Transportation Statistics (BTS) to develop the near-miss reporting system, Safe OCS. BTS is developing the reporting system and will act as a third-party repository of the reported data when operational. The system will provide anonymity to the reporting source and impose substantial legal penalties for anyone who breaks these protections. Safe OCS has enormous potential to increase understanding of potentially severe safety problems that are averted. The aggregate data provided by this system will be publically available on the BTS website, will assist with the identification of leading indicators for incidents, and will inform prevention and mitigation efforts.Cutting-edge offshore technologies also create risks that must be quantified and understood in order to better protect lives and the environment. BSEE invested over $23 million4 to ensure that emerging technologies are thoroughly evaluated through 35 research studies5, strategic partnerships, and providing the start-up funds for the Ocean Energy Safety Institute6 (OESI). The OESI is a collaborative4 During Fiscal Year 2014, extending from October 1, 2013 to September 30, 2014.5 Technology Assessment Programs at BSEE: /Technology-and-Research/Technology-Assessment-Programs/index/6 Ocean Energy Safety Institute at Texas A&M University: /9initiative involving government, academia, and scientific experts. It facilitates research and development, training federal workers on identification and verification of Best Available and Safest Technology (BAST), and implementation of operational improvements in the areas of offshore drilling safety and environmental protection, blowout containment, and oil spill response. From investing in employees and processes to building industry-wide tools, BSEE has actively worked to reduce both internal and external risks throughout 2014.Safety and Environmental ComplianceBSEE continued to promote a robust safety culture and environmental stewardship across the offshore industry in 2014 through its various compliance and research tools.The Safety and Environmental Management Systems (SEMS) program is an important element in these efforts, and forms the cornerstone of a hybrid regulatory approach that emphasizes performance in order to achieve risk reduction offshore. This year, BSEE analyzed the first round of SEMS audits concluded in 2013. BSEE found that system maturity and the level of SEMS awareness and understanding varied significantly among operators. BSEE will continue to work with industry stakeholders on meeting their SEMS requirements, to ensure that companies working offshore create a safety culture that enables operations over and above regulatory compliance. BSEE also will continue to train its own inspectors to look for evidence of a robust safety culture and to evaluate how well the workforce adheres to an operator’s SEMS when they conduct their annual inspections.BSEE continues to verify environmental compliance of permits in order to protect the marine environment. BSEE continued to engage our international regulatory counterparts to share lessons learned, enhance pollution prevention, and coordinate preparations for potential oil spill responses. By engaging U.S. neighbors and other key international partners, BSEE is reducing risks to the shared marine environment, and promoting safety and environmental stewardship that extends beyond international boundaries.Ensuring that appropriate technologies exist to respond to an oil spill is critical for mitigating environmental risks. BSEE invested nearly $14 million in 30 new projects in Fiscal Year 20147 to develop and assess oil spill mitigation options.8 Studies funded by BSEE evaluated the feasibility of response strategies in the Arctic, dispersant efficacy, and remote sensing options that may be used to track oil after a spill. The National Academy of Sciences vetted a BSEE-funded research study9that revised the method and variables that are evaluated in determining whether appropriate capabilities are available to respond to an offshore oil spill. BSEE began to implement these results as practical tools that could support future planning requirements. BSEE continued to manage Ohmsett10, which is the premiere facility for testing, research, and training for oil spill responses. It is the only U.S. facility where full-scale oil spill response equipment can be used in a safe, controlled, and contained simulated marine condition. Using the Ohmsett facility, BSEE researchers conducted six weeks of critical training for oil7 Fiscal Year 2014 extended from October 1, 2013, to September 30, 2014.8 Oil Spill Response Research at BSEE: /Technology-and-Research/Oil-Spill-Response-Research/index/9 A description of the research can be found at: /Technology-and-Research/Oil-Spill-Response-Research/Projects/Project-673/10 More information concerning Ohmsett can be found at: /1011spill response personnel and a large-scale independent testing of dispersant effectiveness under cold water conditions. Through its oil spill response research, BSEE is working to reduce the risk that potential spills could pose to the marine environment.Organizational EffectivenessOver the course of 2014, staff across BSEE contributed to planning strategic program realignments that will help BSEE reduce risk inherent to our internal processes and increase the Bureau’s ability to mitigate external risk across the OCS. These realignments focus on a national program model for core functions such as technology, investigations, enforcement, environmental compliance, and data stewardship. This approach will increase coordination and consistency across BSEE regions, and help BSEE enhance safety and environmental stewardship across the OCS. Planning was completed in 2014, and the national program model will be implemented in 2015.BSEE, recognizing the need to evolve with a dynamic industry, bolstered its technological capacity by establishing the Engineering Technology Assessment Center (ETAC) in Houston. The center, when fully staffed, will serve as a focal point for emerging technology evaluation and provide additional capability for BSEE to enhance its current technology assessment functions. The technology center will leverage BSEE's internal expertise with contract support, while providing a primary point of interaction with the Ocean Energy Safety Institute on technology projects. ETAC will work with industry to increase technologically-focused research and development that could lead to improved technologies that reduce risk across all operations offshore.12Ensuring Transparency BSEE undertakes its mission on behalf of the American public. The Bureau is committed to ensuring that its decisions and actions are driven by data, and are transparent to the public we serve. As such, we must enhance our use of data and make that data readily available to the public, while protecting privacy, proprietary, and business confidential information. To meet these important objectives, BSEE has placed a significant focus on creating a Data Stewardship team, whose primary responsibility is to focus on improving the overall quality and use of our data. Additionally, we are working to ensure the availability of the necessary tools for effective data management and use of data. In 2014, BSEE completed a Business Intelligence pilot to prove the viability of such a tool in our current technology architecture. The pilot was highly successful in demonstrating how we could better use data, and the Bureau is now working to deploy the pilot across the Bureau.BSEE is refining its definition of enforcement and clarifying the objectives of its enforcement function. It also is developing transparent policies for when and how to administer various enforcement tools, which may increase the impact of enforcement on risky industry behaviors. An effective compliance program requires clear and understandable standards, sufficient reporting and recordkeeping to measure compliance, an effective oversight program in the field, a range of enforcement tools graduated to risk, and incentives to move beyond baseline compliance to an effective safety and environmental protection management system.To achieve greater accountability within the federal framework, the Bureau has undertaken a series of agreements with other federal partners over the past several years. BSEE and the U.S. Coast Guardrecognize the importance of consistency for ensuring transparent regulation offshore. In 2014, the two agencies, who share regulatory jurisdiction on the OCS, signed a Memorandum of Agreement (MOA) in 2014.11 The MOA clearly outlines the responsibilities of each agency for inspection and oversight of systems and sub-systems for fixed facilities on the OCS. This memorandum will ensure acomprehensive joint approach in the regulation of these facilities, and offer transparent and consistent expectations to all OCS stakeholders.11MOA between BSEE and the USCG:/uploadedFiles/BSEE/International_and_Interagency_Collaboration/Interagency/Agreements /MOA-2014-USCG-Fixed%20OCS%20Facilities.pdf“BSEE undertakes itsmission on behalf of theAmerican public. TheBureau is committed toensuring that its decisionsand actions are driven bydata, and are transparent tothe public we serve.”13PeopleBSEE is taking steps to meet the consistent challenge of recruiting and retaining top talent. BSEE offers comprehensive technical training, and provides advancement opportunities for employees to become leaders in their fields. In 2014, BSEE initiated a Bureau-wide program that fosters a more inclusive work environment and encourages employees to embrace the value of diversity. Additionally, BSEEcontinues to offer special higher salary rates for grades GS-5 through GS-15 for Petroleum Engineers, Geologists, and Geophysicists within the BSEE Gulf of Mexico Region to more effectively compete with industry for talent. Despite inherent challenges, BSEE was successful in 2014 recruitment efforts. The Bureau hired 88 personnel, a net gain of nine full time equivalent employees, of which 56 were from critical scientific, inspection, and engineering fields. BSEE continues to implement a nationwidetargeted campaign to aggressively recruit from university and professional job fairs. BSEE participates in the Department of the Interior's Youth Initiative and has helped to bring "The offshore" to classrooms in 2014. Moving forward, BSEE will remain committed to hiring, retaining, and fostering the next generation of a highly skilled, qualified, and diverse workforce dedicated to accomplishing BSEE's mission.The Bureau is committed to employee development, as well as retention of a highly technical workforce. BSEE staff leveraged in-house training and external training opportunities held by third parties, including academia, other federal agencies, and industry. We make our training classes available to other federal agencies and, in certain circumstances, other international regulators. In calendar year 2014, BSEE offered 105 training courses with 24,486 contact training hours conducted. One hundred forty five engineers attended an average of three classes each, while 124 inspectors attended an average of approximately four classes each. Additionally, 16 members of the United States Coast Guard (USCG) and three foreign nationals participated.Report from the RegionsBSEE’s three regional offices are: the Gulf of Mexico Region (New Orleans, Louisiana); the Alaska Region (Anchorage, Alaska); and The Pacific (Camarillo, California). Each BSEE region has a common mission and similar responsibilities; however, each Region is charged with oversight of oil and gas operations that present unique challenges and circumstances. The Gulf of Mexico Region has the most extensive exploratory and production activities on the OCS and, as such, involves oversight of a broad range of upstream oil and gas activities. The Pacific Region has not had any new exploration activities in years, yet it continues to have responsibility over a variety of different types of production facilities. In particular, The Pacific staff specialize in the maintenance of maturing assets and the conservation of reservoir resources. The Alaska Region is BSEE’s youngest region, in terms of the stage of exploration and development activities occurring or proposed to occur. The oversight of these frontier operations is critically important as companies explore and plan to develop oil and gas resources in the Alaska OCS.1415Gulf of MexicoThe majority of exploration, production, and development activities occur in the Gulf of Mexico Region. BSEE’s Gulf of Mexico Region faces increasing levels of activity, with deeper wells at higher pressures and temperatures in both shallow and deepwater.During 2014, activity in the Region remained robust, despite the turbulence in the oil and gas markets. There was an increase in deepwater floating drilling rig activity from 40 (19 drill ships and 21semisubmersibles) in 2013 to 52 (33 drill ships and 19 semisubmersibles in 2014). In addition, six new drill ships are expected to start work in the Gulf of Mexico in 2015. The number of deepwater floating production facilities in the Region also increased with the installation of two production spars and two semisubmersible facilities. These new facilities (and associated pipeline infrastructure) have required increased inspection and oversight to ensure the protection of personnel and the environment. BSEE’s Gulf of Mexico Region oversight responsibilities include a readiness to deploy teams of inspectors and investigators in response to offshore incidents. During 2014, Region personnel, along with personnel from BSEE’s Investigations and Review Unit, investigated a number of offshore incidents, including a gas blowout and an explosion resulting in a fatality. Incidents resulting in environmental harm and injuries to personnel also were investigated. The Region reviews and assesses new technologies and theinnovative use of existing technology when projects are still in the concept design phase. To do this, the Region coordinates with headquarter program managers to ensure that BSEE is positioned to effectively and efficiently assess the proposed use of new technologies and operations to identify any risks tooffshore personnel and the environment. During 2014, the Region supported Bureau-wide initiatives to engage international regulators and market participants to share information on risks and common safety and environmental protection priorities. This included meetings with regulators from Denmark, Norway, and the United Kingdom, as well as international oil and gas operators and contractors on specific areas of mutual interest including risks associated with shallow water operations.“BSEE’s Gulf of Mexico Regionfaces increasing levels of activity,with deeper wells at higherpressures and temperatures inboth shallow and deepwater.”BSEE’s Gulf of Mexico Region also continued in 2014 its efforts to engage the next generation of offshore scientists, engineers, and investigators by participating in a number of STEM-related events. In late 2014, the Region hosted seniors from a local high school and taught them about BSEE’s mission toensure safe and responsible offshore operations.1617The BSEE Pacific Region has mature fields and aging infrastructure that are located in close proximity to sensitive marine environments and the coastline. As facilities age and primary production declines, BSEE’s Pacific Region performs increased oversight and focuses on resource conservation . In 2014, the Pacific Region took steps to prepare for aging facility operations and eventual decommissioning. The Pacific Region enhanced its incident investigation program and implemented a preventative program that directly addresses the root causes of recurring incidents. The lessons learned from investigations in the Pacific Region were used to inform issuance of two safety alerts in 2014.12 By initiating studies that augment the investigations process, and enhancing communications to both the public and industry, the Pacific Region worked to balance the concerns of the California community with the responsible development of offshore resources.12 Safety alerts for all regions can be found at /Regulations-and-Guidance/Safety-Alerts/Safety-Alerts/。
ACCA考试报告分析F2-examreport-2014J
Examiner’s reportF2/FMA Management AccountingFor CBE and Paper exams covering January to June 2014 General CommentsThe structure of the exam changed from previous sittings due to the introduction of multi task questions (MTQs) to both the CBE and paper based examination. From now onwards section A of the paper will contain 35 multiple choice questions (MCQs) – each worth 2 marks, and section B will have 3 MTQs worth ten marks each. All questions are compulsory. The paper remains a two hour examination. A pilot paper reflecting this new structure is available on the ACCA website together with a number of practice MTQsAs always, excellent scores were achieved by some candidates. I congratulate both them and their teachers. I offer my commiserations to those who were not successful.In section A the worst answered MCQ questions were calculation based. Calculation questions accounted for approximately 40% of MCQ questions, and as usual were answered worse than the narrative based MCQs.The best answered questions were of a narrative nature.In section B two thirds of the marks were for calculation. There was little difference in performance between section B calculation and narrative questions.As is usually the case for this paper, F2 candidates on average, performed better than FMA candidates, but on this occasion the difference was narrower than usual.The following questions are ones where the performance of candidates was very weak. Each of these questions relate to a mainstream topic in the Study Guide.Section A Sample questions for discussionExample 1A company uses standard absorption costing. Actual profit last period was $25,000, which was $5,000 less than budgeted profit. The standard profit on actual sales for the period was $15,000. Only three variances occurred in the period: a sales volume profit variance, a sales price variance and a direct material price variance.Which of the following is a valid combination of the three variances?Sales volume Sales price Direct materialprofit variance variance price varianceA $15,000 A $2,000 F $8,000 FB $5,000 A $2,000 A $2,000 FC $15,000 A $2,000 A $8,000 AD $5,000 A $5,000 F $5,000 AThe correct answer is A.The correct answer can be arrived at by looking for a combination of variances that satisfy two criteria(i)The total of the variances must add to $5,000 adverse as actual profit is $5,000 less than budgetedprofit(ii)As budgeted profit is $30,000 ($25,000 actual plus a $5,000 adverse variance) and standard profit on actual sales is $15,000 (given) then the sales volume variance must be $15,000 adverse.Only alternative A meets both of these criteria. D was the most popular choice by candidates, suggesting that most understood criteria 1, but not criteria 2.Questions on standard cost operating statements have been mentioned in previous reports and are a commonly amongst the worst answered questions on the paper.Example 2A company has prepared flexed budgets at two activity levels. The cost per unit of three costs is given below. All three costs behave in a linear manner with respect to activity.Activity level (units)10,000 15,000CostX $3·0 per unit $2·0 per unitY $1·0 per unit $1·0 per unitZ $3·5 per unit $3·0 per unitIs each of the costs variable, semi-variable or fixed?X Y ZA Variable Fixed Semi-variableB Variable Fixed VariableC Fixed Variable Semi-variableVariable FixedD FixedThe correct answer is C.The key to the question is to understand that for variable costs the cost per unit is constant, whilst for fixed costs the total cost is constant. Cost X can quickly be identified as a fixed cost as the total cost between the two output levels is unchanged (10,000 units x $3 = 15,000 units x $2). Cost Y is a variable cost because the cost per unit is constant. Cost D meets neither of these criteria because it contains elements of both fixed and variable cost, and therefore is a semi variable cost. Alternatives A and B were selected by majority of candidates, suggesting some confusion between cost per unit and total cost.Example 3An accountant wishes to use the following spreadsheet to calculate budgeted production units.Which formula should be entered in cell B5?A =B3-C4+B4B =B3-B4C =B3+C4D =B3+C4-B4The correct answer is DTo arrive at this answer candidates had to understand that production units = sales units + closing inventory of finished goods – opening inventory of finished goods, and that the opening inventory for August was the closing inventory for July.Alternative B was the most popular answer presumably on the basis that it totalled the column. Alternatives A and C were selected by only small percentages of candidates.Section BSection B contained 3 questions, one from each of syllabus areas C Budgeting, D Standard Costing and E Performance Measurement. This approach will continue in future papers. The balance of MCQ questions in section A was altered to reflect this change and to preserve the overall balance of the paper. The pilot paper reflects the new weightings. This balance of questions will be used in future papers.Common problems with section B questions included the following∙An apparent lack of knowledge of the net present value (NPV) technique. Many candidates appeared to confuse it with net book value (NBV) and unnecessarily calculated depreciation provisions over the asset’s life. Many candidates were unable to suggest one advantage of using net present value.∙An inability to calculate material price and usage variances and fixed overhead volume variances.∙An inability to explain the causes of variances.∙An imprecise knowledge of commonly used accounting ratios. Return on capital employed should not be calculated by any profit figure divided any asset figure. Its formal definition is operating profit divided by ordinary shareholder’s funds plus non-current liabilities.∙Weak understanding of a businesses’ performance. A significant minority of candidates did not know which ratios measured liquidity and which measured gearing. For the paper exam, many provided weak commentary, such as “the gearing ratio is higher”. This alone does not tell whether this a good or bad, and greater clarity is required for full marks. Again for paper exam only, there were often poor layout of calculations, making it very difficult to understand what candidates were trying to do.Future candidates are advised to:• Study the whole syllabus, because the paper will cover the full syllabus.• Practise as many multiple choice questions as possible.• Read questions very carefully in the examination.• Try to attempt the “easy” examination questions first.• Not to spend too much time on apparently “difficult” questions.• Attempt all questions in the examination (there are no negative marks for incorrect answers).∙For those taking paper exam, present section B answers as tidily as possible∙For those taking CBE exam, read each requirement carefully• Read previous Examiner’s Reports.。
6-16 Progress of Electron Accelerators in 2014 at IMP
2014IMP&HIRFL Annual Report·267·CSS software can be used for the development of control system interface based on EPICS architecture,which is widely used in the large-scale scientific apparatus and high energy physics experiments,and has the advantages of high stability,cross platform,open system,etc.In addition,compared to other EPICS based tools such as MEDM, CSS is easier to use and feature rich,so in the C-ADS project,we choose CSS software as the tool for developing control system interface and other functions.The purpose is to get the best running state and control performance.6-16Progress of Electron Accelerators in2014at IMPZhang Zimin,Cao Shuchun and Li ZhongpingIn2014some research works have been carried out by the Electron Accelerator Group at IMP,including the high energy electron radiography(HEER),the electron accelerator design with short pulse for HEER,and a new type low energy electrostatic electron accelerator for industrial applications.The verification experiments of HEER have been accomplished on THU electron accelerator in2013,so more experimental works were proposed to continue with complicated parameters.This year,a specialized beam line for HEER experiment was designed and built,which consists of two dipole magnets,ten quadrapole magnets and some vacuum chambers with diagnostic probes.This beam line uses several uniform quadrupoles as imaging lens to form two imaging mode.Thefirst mode could image an1:1imaging and chromatic dispersion coefficient is very small.The second mode is1:2.84imaging system that use the same lattice with some parameters change of the quadrupoles.Now this beam has been assembled in Lanzhou and the vacuum degree could reach to6.7×10−7Pa. At the same time,we were preparing the future research work for HEER with electron energy up to800∼1000MeV. Firstly，the RF gun with photocathode and pre-acceleration were studied,and the electron energy in this step was supposed to be50∼100MeV.The accelerators with both s-band and c-band were considered to implement the experiments at the beginning,and the c-band one was seemed to be the better choice because of its more compact structure.Then the c-band RF gun and acceleration structure were studied in theoretical approach with Superfish, CST and Parmela.The preliminary design of the c-band linac wasfinished and more detail works are ongoing.In order to satisfy the industrial requirements,a low energy high current dc electron accelerator was developed in2014,which adopting a voltage-doubling type generator to charge the high voltage up to400kV without load and350kV with50mA beam current.The high-voltage generator is designed with multi-player stack,consisting of ten voltage-doubling circuits.A switching-mode power supply based on IGBT inverter for higher efficiency,with 20kHz frequency and20kV AC output voltage,was developed to drive the high-voltage generator.To extract such low energy electron into air for irradiation treatment,the special grid window was designed with20µm Ti-foil.A pair of deflecting magnets was used to make the electron beam into air in perpendicular way to enhance the extraction efficiency and scanning uniformity.In the cooperation with ANL,a pre-research work of the positron target for the international linear collider (ILC)program,named rotation target with friction cooling,was started by EA group.The simulation works show that it is possible to cool down the target heated by10kWγray with friction cooling technology.Meanwhile, the experimental work was also taken into consideration.A prototype rotation plate wheel touched by a pair of graphite pad on both sides near the rim,was running in air instead of vacuum.The pads are connected the wheel with appropriate pressure to keep heat exchange well.On the end of pads there are Cu bodies who calming the pad tightly and cooled byfluid water.A spring assemble is used to support the Cu and pads and adjust the pressure between the pad and wheel.Furthermore,there are some irradiation experiments implemented on the2MeV/40mA electron accelerator in 2014,especially the radiation research for ADS target,which has continued for more than3months.The others were related to material,cell and protection irradiation.All the items mentioned above would be indexed with more detailed description in this annual report.。
FY14 ARS Complete Annual ReportCarmax 2014 官方财报
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2014年06月+P2+Past+Exam+Paper+答案
Professional Level – Essentials Module, Paper P2 (INT)Corporate Reporting (International)June 2014 Answers 1(a)(i)Marchant Group: Statement of profit or loss and other comprehensive income for the year ended 30 April 2014$m Revenue538Cost of sales(383)––––––Gross profit155Other income45·7Administrative costs(30)Other expenses(74·69)Share of profits of associates1·5––––––Operating profit97·51Finance costs(10)Finance income15––––––Profit before tax102·51Income tax expense(30·5)––––––Profit for the year72·01––––––––––––Other comprehensive income:Items which will not be reclassified to profit or lossChanges in revaluation surplus2·8Remeasurements – defined benefit plan(2)––––––T otal items which will not be reclassified subsequently to profit or loss0·8Items which may be reclassified subsequently to profit or lossLosses on cash flow hedge(3)––––––Other comprehensive loss for the year (2·2)––––––T otal comprehensive income for the year69·81––––––––––––Profit/loss attributable to: (w7)Owners of the parent60·21Non-controlling interest11·8––––––72·01––––––T otal comprehensive income attributable to:$m Owners of the parent59·21Non-controlling interest10·6––––––69·81––––––Working 1(Note that this is purely a working and does not purport to show necessarily what would be reported in the individual accounts)Marchant Nathan Option Adjustment Total$m$m$m$mRevenue40011535(12)538Cost of sales(312)(65)(18)12(383)–––––––––––––––––––––––Gross profit885017155Other income (21 –5·3 + 22) W2/W337·77145·7 Administrative costs(15)(9)(6)(30)Other expenses(35)(19)(4)Impairment of goodwill(5)Share of profits of associates1·5Net service cost(7·2)PPE expense(2·36)Share options(2·13)(73·19)–––––––––––––––––––Operating profit60·5129897·51Finance costs(5)(6)(2)(10)Cash flow hedge to OCI3Finance income65415–––––––––––––––––––Profit before tax61·513110102·51Income tax expense(19)(9)(2·5)(30·5)–––––––––––––––––––Profit for the year42·51227·572·01––––––––––––––––––––––––––––––––––––––Other comprehensive incomeRemeasurements defined benefit plan(2)(2) Revaluation surplus($10m –$5m (W2))55 Revaluation adjustment(2·2)(2·2)Cash flow hedge (finance costsreduced by same amount) (3)(3)–––––––––––––––––––Other comprehensive income/lossfor year0·8(3)(2·2)–––––––––––––––––––T otal comprehensive income for year43·31197·569·81––––––––––––––––––––––––––––––––––––––Note that the share of the associates’ profit should be disclosed on the face of the statement of profit or loss. Therefore other expenses will be $73·19m plus $1·5m, i.e. $74·69m.Working 2 Nathan$m$mFair value of consideration for 60% interest80Fair value of non-controlling interest45125–––Fair value of identifiable net assets acquired(110)––––Goodwill 15––––Goodwill impairmentAfter goodwill has been impaired (20% of $15m, i.e. $3m), any subsequent increase in the recoverable amount is likely to be internally generated goodwill rather than a reversal of purchased goodwill impairment. IAS 38 Intangible Assets prohibits the recognition of internally generated goodwill, thus any reversal of impairment is not recognised.Hence $5 million needs to be charged to profit or loss to undo the reversal.T otal impairment is still $3 million.The gains recorded regarding the investment in Nathan will be follows:Gain on investment in Nathan ($95m –$90m) $5mGain on sale of holding in Nathan ($18 –(8%/60% of $95m))$5·3mNo gain or loss is recognised in profit or loss on the sale of Nathan in the group accounts as the sale is shown as a movement in equity. Therefore it is eliminated. Additionally, the gain on the revaluation of the investment in Nathan will also be eliminated on consolidation as the calculation of goodwill will be based on the fair value of the consideration at the date of acquisition and not at the date of the current financial statements.(ii)Once control has been achieved, further transactions whereby the parent entity acquires further equity interests from non-controlling interests, or disposes of equity interests but without losing control, are accounted for as equity transactions, that is transactions with owners in their capacity as owners. Thus it follows that:–the carrying amounts of the controlling and non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiary;–any difference between the amount by which the non-controlling interests is adjusted and the fair value of the consideration paid or received is recognised directly in equity and attributed to the owners of the parent; and –there is no consequential adjustment to the carrying amount of goodwill, and no gain or loss is recognised in profit or loss.Sale of equity interest in Nathan$m Fair value of consideration received18Amount recognised as non-controlling interest (net assets per question at year end($120m + fair value adjustment PPE at acquisition $14m + goodwill (15 –3)) x 8%)(11·7)–––––Positive movement in parent equity6·3–––––The fair value adjustment is $110m –($25m + $65m + $6m). The income should be shown as a movement in equity not in income. Hence it does not affect the consolidated statement of profit or loss and other comprehensive income.(b)IFRSs utilise the ‘fair value’ concept and ‘present value’ more frequently than some other accounting frameworks. However,it is not a complete fair value system. The IASB has a preference for a mixed system of measurements using a combination of fair value and measurements at depreciated historical cost. IASB bases its standards on the business model of the entity and on the probability of realising the asset and liability-related cash flows through operations or transfers. Fair values, when used in the financial statements, affect the performance measurement and the net assets position and improve the disclosure of risks and of value which may be realisable. IFRS 13 Fair Value Measurement was developed to solve the problems in the application of the fair value concept. However, IFRSs do not require that all assets and liabilities are valued at fair value. The financial statements of many entities will measure most items at depreciated historical cost, except where entities grow through acquisition when acquired assets and liabilities are valued at fair value on the acquisition date. However, a revaluation through other comprehensive income is allowed provided it is carried out regularly under IAS 16 Property, Plant and Equipment and, in addition, IAS 40 Investment Property allows as an option the measurement of investment properties at fair value with corresponding changes in earnings as this better reflects the business model of some property companies.However, the historical cost basis is still regularly used by entities holding investment properties. IAS 38 Intangible Assets allows the measurement of intangible assets at fair value, with corresponding changes in equity, but only if there is an active market, and thus a reliable valuation, for these assets.IFRS 9 Financial Instruments replaces the multiple classification and measurement models for financial assets in IAS 39 witha single model which has only two classification categories: amortised cost and fair value. Classification under IFRS 9 isdriven by the entity’s business model for managing the financial assets and the contractual characteristics of the financial assets.A financial asset is measured at amortised cost if two criteria are met:(a)the objective of the business model is to hold the financial asset for the collection of the contractual cash flows; and(b)the contractual cash flows under the instrument solely represent payments of principal and interest.The new standard removes the requirement to separate embedded derivatives from financial asset hosts. It requires a hybrid contract to be classified in its entirety at either amortised cost or fair value.As regards derivative financial instruments (swaps, options, future contracts), most of these contracts do not have a cost when signed, and their historical cost is not relevant and obviously it is useless to measure the extent of the commitments undertaken. A market value measurement with matching changes in profit or loss is therefore needed to reflect the risks. This can generate some volatility. Liabilities, except for derivative financial instruments, are recorded at amortised cost. A fair value option is available for financial liabilities, to be used only when some inconsistency should be avoided. In practice, only banks make a limited use of this option for their market transactions.The fact that IFRSs make some use of fair values in the measurement of assets and liabilities is often misunderstood as meaning that financial statements prepared under IFRSs reflect the aggregate financial value of an entity. The IASB identifies the objective of general purpose financial reporting as being the provision of financial information about the reporting entity which is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the entity. The Conceptual Framework states that general purpose financial reports are not designed to show the value ofa reporting entity. The purpose of IFRS financial statements is not to disclose the selling value of the entity, even when someof the identifiable assets and liabilities are recorded at fair value. As IFRSs do not allow an entity to recognise intangible assets generated internally by business operations, any attempt to state the aggregate value of the business would be incomplete.An entity’s net assets are reported at market value only when it is acquired by another entity and consolidated in group accounts.(c) A lease is classified as a finance lease if it transfers substantially all the risks and rewards incident to ownership. All otherleases are classified as operating leases and classification is made at the inception of the lease. Whether a lease is a finance lease or an operating lease depends on the substance of the transaction rather than the legal form. Thus in many circumstances, the classification of a lease can be quite subjective. In the case of a lease of land, this is particularly subjective as the title to the land may not pass to the lessee at the end of the agreement but the lease may still be classed as a finance lease where the present value of the residual value of the land is negligible and the risks and rewards pass to the lessee.Thus, it appears that at first sight this is a difference in a professional opinion, which can be solved by the financial controller seeking advice.If the features of the lease appear to meet IAS 17 Leases criteria for classification as a finance lease and the treatment used is part of a strategy to understate the liabilities of the entity in order to raise a loan, then an ethical dilemma arises.Professional accountants are capable of making judgements, applying their skills and reaching informed decisions in situations where the general public cannot. The judgements made by professional accountants should be independent and not affected by business pressures. The code of ethics is very important because it sets out boundaries outside which accountants should not stray. The financial director should not place the financial controller under undue pressure in order to influence his decisions. If the financial controller is convinced that the lease is a finance lease, then disclosure of this fact should be made to the internal governance authority. The financial controller will have the knowledge that his actions were ethical.2(a)The functional currency is the currency of the primary economic environment in which the entity operates, which is normally the one in which it primarily generates and expends cash. An entity’s management considers the following primary indicators in determining its functional currency:(a)the currency which mainly influences sales prices for goods and services;(b)the currency of the country whose competitive forces and regulations mainly determine the sales prices of goods andservices; and(c)the currency which mainly influences labour, material and other costs of providing goods and services.Further secondary indicators which may also provide evidence of an entity’s functional currency are the currency in which funds from financing activities are generated and in which receipts from operating activities are retained.Additional factors are considered in determining the functional currency of a foreign operation and whether its functional currency is the same as that of the reporting entity. These are:(a)the autonomy of a foreign operation from the reporting entity;(b)the level of transactions between the two;(c)whether the foreign operation generates sufficient cash flows to meet its cash needs; and(d)whether its cash flows directly affect those of the reporting entity.When the functional currency is not obvious, management uses its judgement to determine the functional currency which most faithfully represents the economic effects of the underlying transactions, events and conditions.In the case of Aspire, the subsidiary does not make any decisions as to the investment of funds, and consideration of the currency which influences sales and costs is not relevant. Although the costs are incurred in dollars, they are not material to any decision as to the functional currency. Therefore it is important to look at other factors to determine the functional currency. The subsidiary has issued 2 million dinars of equity capital to Aspire, which is a different currency to that of Aspire, but the proceeds have been invested in dinar denominated bonds at the request of Aspire. The subsidiary has also raised 100,000 dinars of equity capital from external sources but this amount is insignificant compared to the equity issued to Aspire. The income from investments is either remitted to Aspire or reinvested on instruction from Aspire. The subsidiary hasa minimum number of staff and does not have any independent management. The subsidiary is simply a vehicle for theparent entity to invest in dinar related investments. Aspire may have set up the entity so that any exposure to the dinar/dollar exchange rate will be reported in other comprehensive income through the translation of the net investment in the subsidiary.There does not seem to be any degree of autonomy as the subsidiary is merely an extension of Aspire’s activities. Therefore the functional currency would appear to be the dollar.In contrast, the dinar represents the currency in which the economic activities of the subsidiary are primarily carried out as is the case regarding the financing of operations and retention of any income not remitted. However, the investment of funds could have been carried out directly by Aspire and therefore the parent’s functional currency should determine that of the subsidiary.(b)Where a foreign branch’s taxable profit is determined in a foreign currency, changes in exchange rates may give rise totemporary differences. This can arise where the carrying amounts of the non-monetary assets are translated at historical rates and the tax base of those assets are translated at the rate at the reporting date. An entity may translate the tax base at the year-end rate as this rate gives the best measure of the amount which will be deductible in future periods. The resulting deferred tax is charged or credited to profit or loss.Property Dinars (000)Exchange rate Dollars (000)Cost6,00051,200Depreciation for year(500)(100)––––––––––––Net book amount5,5001,100T ax baseCost6,000T ax depreciation(750)––––––5,2506875 T emporary difference225Deferred tax at 20%45The deferred tax arising will be calculated using the tax rate in the overseas country. The deferred tax arising is therefore $45,000, which will increase the tax charge in profit or loss. If the historical rate had been used, the tax base would have been $1·05 million (5·25m/5) which would have led to a temporary difference of $50,000 and a deferred tax liability of $10,000, which is significantly lower than when the closing rate is used.(c)The goodwill arising when a parent acquires a multinational operation with several currencies is allocated to each level offunctional currency. Goodwill arising on acquisition of foreign operations and any fair value adjustments are both treated as the foreign operation’s assets and liabilities. They are expressed in the foreign operation’s functional currency and translated at the closing rate. Exchange differences arising on the retranslation of foreign entities’ financial statements are recognised in other comprehensive income and accumulated as a separate component of equityExchange rate at 1 May 2013$1= 5 dinarsExchange rate at 30 April 2014$1 =6 dinarsNet assets at fair value1,100m dinarsT ranslated at 1 May 2013$220mPurchase consideration$200mNCI (250m dinars/5)$50mGoodwill$30mGoodwill treated as foreign currency asset at 1 May 2013 ($30m x 5)150m dinarsGoodwill translated at closing rate at 30 April 2014 (150m dinars/6)$25mT ranslation adjustment for goodwill in equity($5m)An exchange loss of $5 million will be charged in other comprehensive income together with any gain or loss on the retranslation of the net assets of the operations.(d)The loan balance, as a monetary item, is translated at the spot exchange rate at the year-end date. Interest is translated atthe average rate because it approximates to the actual rate. Because the interest is at a market rate for a similar two-year loan, Aspire measures the loan on initial recognition at the transaction price translated into the functional currency. Because there are no transaction costs, the effective interest rate is 8%.On 1 May 2013, the loan is recorded on initial recognition as follows:Dr Cash$1 millionCr Loan payable –financial liability$1 millionYear ended 30 April 2014Aspire records the interest expense as follows:Dr Profit or loss –interest expense$71,429Cr Loan payable –financial liability $71,429T o recognise interest payable for the year ended 30 April 2014 (0·4 million dinars/5·6).On 30 April 2014 the interest is paid and the following entry is made:Dr Loan payable –financial liability $66,666Cr Cash$66,666T o recognise the payment of 2014 interest on financial liability (0·4 million dinars/6).At 30 April 2014 the loan is recorded at 5 million dinars/6, i.e. $833,333, which gives rise to an exchange gain of $166,667. In addition to this, a further exchange gain of $4,763 arises on the translation of the interest paid ($71,429 –$66,666). The total exchange gain is therefore $171,430.3(a)Minco needs to consider whether its revenue recognition policy is in compliance with IAS 18 Revenue. The criteria for revenue recognition required by paragraph 14 of IAS 18 do not appear to be met, and no revenue should be accounted for as of the date of the transfer of land to the housing association. Revenue arising from the sale of goods should be recognised when all of the following criteria have been satisfied (IAS 18.14):(a)the seller has transferred to the buyer the significant risks and rewards of ownership;(b)the seller retains neither continuing managerial involvement to the degree usually associated with ownership nor effectivecontrol over the goods sold;(c)the amount of revenue can be measured reliably;(d)it is probable that the economic benefits associated with the transaction will flow to the seller; and(e)the costs incurred or to be incurred in respect of the transaction can be measured reliably.It is important to consider whether the risks for the project have been transferred to the association and whether Minco has control over the project during the construction period. Even if the risk associated with the land is different to the risk associated with the project directly. Minco should assess the risks for the entire project since it is exposed to material risks during the construction period. Minco provides a guarantee as regards the maintenance costs, is liable for certain increases in the interest rate over expectations, and is responsible for financing variations in the procurement and construction contract which the contractor would not cover. Further, Minco guarantees the payment for the housing association’s debt on the building loan. Minco is exposed to risk as if it had built the housing units itself because it gives guarantees in respect of the construction process.Minco also determines the membership of the board of the housing association and thus there is a question mark over whether the board is independent from Minco. Minco guarantees that the housing association would not be liable if budgeted construction costs are exceeded, so the entity is exposed to financial risk in the construction process.Minco has retained the significant risks and had effective control of the land it had sold and also the entire construction process. Consequently, the revenue recognition criteria in paragraph 14 of IAS 18 are not met on the transfer of the land and Minco should account for the whole project as if it had built the housing units itself. Accordingly, revenue should be recognised when the housing units are finished and delivered to the buyer of the rights in accordance with IAS 18 which appears to be when the project is completed.(b)The different payments to the tennis player are not interrelated. Therefore, any interdependencies and interrelations betweendifferent forms of payments or specific services and payments need not be examined in order to determine an appropriate expense recognition pattern. The contract relates to advertising and promotional expenditure to improve Minco’s brand image by the tennis player. Therefore, in accordance with IAS 38 Intangible Assets, the costs must be expensed when the entity has received the service. Any amounts paid in advance of the service being received are recognised as prepayments and expensed when that service is received. The signing bonus of $20,000 is paid to the player on commencement of the contract. In return, the player is obliged to advertise Minco and take part in photo/film sessions. The signing bonus relates to the full contract term and a prepayment of $20,000 is recognised on commencement and is expensed on a straight line basis over the three-year contract period. However, if, from the terms of the contract, separate services can be identified and measured reliably, Minco should allocate the costs and recognise expenses once the separate service is rendered. If the contract is terminated prior to the end of the contract period, any amount not recovered from the player would be expensed immediately.The player receives the annual retainer at the end of each year, provided she has competed in all of the specified tournaments for that year. Minco has a contractual obligation to deliver cash to the player and, hence, recognises a financial liability during the period, which must be accounted for in accordance with IFRS 9 Financial Instruments. The liability is recognised at the point where Minco has an obligation which arises on the date when the player has competed in all the specified tournaments.The financial liability is recognised at the present value of the expected cash flows.The player also receives additional performance-related payments for success in the tournaments. As these payments relate to specific events, they are treated as executory contracts. They are accrued and expensed when the player has won a tournament.(c)As regards the improvements to the building through adding an extra floor, Minco should capitalise the costs of the floor inaccordance with IAS 16 Property, Plant and Equipment and amortise these costs over the six years of the lease. However, Minco has an obligation to remove the floor at the end of the lease. The obligation arises because the completion of the floor creates an obligation event. A provision should be made for the present value of the cost of removal of the floor in six years’time. At the same time an asset should be recognised for the cost. The cost should be recovered from the benefits generated by the new floor over the remainder of the lease. The asset should be amortised over the six-year period. In effect, this is in substance a decommissioning activity.As regards the disrepair of the building, the estimated costs should be spread over the six years of the agreement. IAS 37 Provisions, Contingent Liabilities and Contingent Assets would indicate that Minco has a present obligation arising from the lease agreement because the landlord can recharge the costs of any repair to Minco. The obligating event is the wear and tear to the building which will arise gradually over the tenancy period and its repair can be enforced through the legal agreement. The obligation relates to wear and tear and is not related to future operating costs. The wear and tear will result in an outflow of economic benefits and a reliable estimate of the yearly obligation arising from this will be made, although it will not necessarily equate to one sixth per year. As regards the roof repair, it is clear from the lease that an obligation exists and therefore a provision should be made for the whole of the rectification work when the need for the repair was identified.(d)IAS 34 Interim Financial Reporting requires an entity to apply the same accounting policies in its interim financial statementsas are applied in its annual financial statements. Measurements should be made on a ‘year to date’ basis. In valuing the property, Minco should use the provisions of IFRS 5 Assets held for Sale and Discontinued Operations. Immediately before the initial classification of the asset as held for sale, the carrying amount of the asset should be measured in accordance with applicable IFRSs. After classification as held for sale, the property should be measured at the lower of carrying amount and fair value less costs to sell. Impairment must be considered both at the time of classification as held for sale and subsequently in accordance with the applicable IFRSs. Any impairment loss is recognised in profit or loss unless the asset has previously been measured at a revalued amount under IAS 16 or IAS 38, in which case the impairment is treated as a revaluation decrease. A gain for any subsequent increase in fair value less costs to sell of an asset is recognised in the profit or loss to the extent that it is not in excess of the cumulative impairment loss which has been recognised in accordance with IFRS 5 or previously in accordance with IAS 36.At the time of classification as held for sale, depreciation needs to be charged for the four months to 1 October 2013. This will be based upon the year end value at 31 May 2013 of $2·65 million. The property has 10 years life remaining based upon the depreciation to date and assuming a zero residual value, the depreciation for the four months will be approximately $0·1 million. Thus, at the time of classification as held for sale, after charging depreciation for the four months of $0·1 million, the carrying amount is $2·55 million ($4m –$1 –$0·1m –$0·35m) and fair value less costs to sell is assessed at $2·4 million. Accordingly, the initial write-down on classification as held for sale is $150,000 and the property is carried at $2·4 million. On 1 December 2013 in the interim financial statements, the property market has improved and fair value less costs to sell is reassessed at $2·52 million. The gain of $120,000 is less than the cumulative impairment losses recognised to date ($350,000 plus $150,000, i.e. $500,000). Accordingly, it is credited in profit or loss and the property is carried at $2·52 million. On 31 May 2014, the property market has continued to improve, and fair value less costs to sell is now assessed at $2·95 million. The further gain of $430,000 is, however, in excess of the cumulative impairment losses recognised to date ($350,000 plus $150,000 –$120,000 –$430,000, i.e. $50,000). Accordingly, a restricted gain of $380,000 is credited in profit or loss and the property is carried at $2·9 million. Subsequently, the property is sold for $3 million at which point a gain of $100,000 is recognised. This sale would be a non-adjusting event under IAS 10 Events after the Reporting Period if deemed to be material.4(a)(i)IAS 32 Financial Instruments: Presentation establishes principles for presenting financial instruments as liabilities or equity. T o determine whether a financial instrument should be classified as debt or equity, IAS 32 uses principles-baseddefinitions of a financial liability and of equity. In contrast to the requirements of generally accepted accounting practicein many jurisdictions around the world, IAS 32 does not classify a financial instrument as equity or financial liability onthe basis of its legal form. The key feature of debt is that the issuer is obliged to deliver either cash or another financialasset to the holder. The contractual obligation may arise from a requirement to repay principal or interest or dividends.Such a contractual obligation may be established explicitly or indirectly through the terms of the agreement. For example,a bond which requires the issuer to make interest payments and redeem the bond for cash is classified as debt. Incontrast, equity is any contract which evidences a residual interest in the entity’s assets after deducting all of itsliabilities. A financial instrument is an equity instrument only if the instrument includes no contractual obligation todeliver cash or another financial asset to another entity and if the instrument will or may be settled in the issuer’s ownequity instruments. For example, ordinary shares, where all the payments are at the discretion of the issuer, are classifiedas equity of the issuer. The classification is not quite as simple as it seems. For example, preference shares required tobe converted into a fixed number of ordinary shares on a fixed date or on the occurrence of an event which is certainto occur, should be classified as equity.A contract is not an equity instrument solely because it may result in the receipt or delivery of the entity’s own equityinstruments. The classification of this type of contract is dependent on whether there is variability in either the numberof equity shares delivered or variability in the amount of cash or financial assets received. A contract which will be settledby the entity receiving or delivering a fixed number of its own equity instruments in exchange for a fixed amount of cashor another financial asset is an equity instrument. However, if there is any variability in the amount of cash or own equityinstruments which will be delivered or received, then such a contract is a financial asset or liability as applicable.For example, where a contract requires the entity to deliver as many of the entity’s own equity instruments as are equalin value to a certain amount of cash, the holder of the contract would be indifferent whether it received cash or sharesto the value of that amount. Thus this contract would be treated as debt.Other factors, which may result in an instrument being classified as debt, are:–redemption is at the option of the instrument holder–there is a limited life to the instrument–redemption is triggered by a future uncertain event which is beyond the control of both the holder and issuer of the instrument–dividends are non-discretionarySimilarly, other factors, which may result in the instrument being classified as equity, are whether the shares arenon-redeemable, whether there is no liquidation date or where the dividends are discretionary.(ii)The classification of a financial instrument by the issuer as either debt or equity can have a significant impact on the entity’s gearing ratio, reported earnings, and debt covenants. Equity classification can avoid such impact but may beperceived negatively if it is seen as diluting existing equity interests. The distinction between debt and equity is also。
联合利华2014年报 2014 annual report
DISCLAIMERThis PDF is a section of the Unilever Annual Report and Accounts 2014. It does not contain sufficient information to allow a full understanding of the results of the Unilever Groupand the state of affairs of Unilever N.V., Unilever PLC or the Unilever Group. For further information the Unilever Annual Report and Accounts 2014 should be consulted.Certain sections of the Unilever Annual Report and Accounts 2014 have been audited. These are on pages 84 to 135, 137 to 139, and those parts noted as audited within the Directors’ Remuneration Report on pages 65 to 77.The maintenance and integrity of the Unilever website is the responsibility of the Directors; the work carried out by the auditors does not involve consideration of these matters. Accordingly, the auditors accept no responsibility for any changes that may have occurredto the financial statements since they were initially placed on the website.Legislation in the United Kingdom and the Netherlands governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Except where you are a shareholder, this material is provided for information purposes only and is not, in particular, intended to confer any legal rights on you.The Annual Report and Accounts does not constitute an invitation to invest in Unilever shares. Any decisions you make in reliance on this information are solely your responsibility.The information is given as of the dates specified, is not updated, and any forward-looking statements are made subject to the reservations specified in the cautionary statement on the inside back cover of this PDF.Unilever accepts no responsibility for any information on other websites that may be accessed from this site by hyperlinks.ANNUAL REPORT AND ACCOUNTS 2014STRATEGIC REPORTMAKING SUSTAINABLELIVING COMMONPLACENEW DOVE BOTTLES – LESS PLASTIC, LOWER COSTSIn 2014 Unilever launched a newly developedpackaging technology for Dove Body Wash bottlesthat uses 15% less plastic. Projected cost savings forthe whole portfolio are €50 million. This is anothersubstantial step towards the USLP target of halvingUnilever’s waste footprint by 2020.The MuCell® Technology for Extrusion BlowMoulding was created in partnership with twopackaging suppliers – ALPLA and MuCell Extrusion.By using gas-injection to create gas bubbles in themiddle layer of the bottle wall, it reduces the densityof the bottle and the amount of plastic required.The technology represents a breakthrough forUnilever and the industry. With up to 59 millionDove Body Wash bottles sold across Europe, thenew technology will save approximately 180 tonnesof plastic a year overall. A full roll-out across everyUnilever product and packaging format could saveup to 27,000 tonnes of plastic per year.Unilever has waived exclusivity rights from1 January 2015, so that other manufacturerscan also use the technology.Our clear Purpose helps us to remaindistinct in the eyes of consumers, retailers and suppliers.It also means we can set an ambitious Vision – to double the size of the business whilst reducing our environmental footprint and increasing our positive social impact. To meet our growth ambition we invest in people whose talent will help us win through our brands and innovation,unrivalled execution in the market place and a relentless focus on continuous improvement for greater efficiency.Our environmental and social ambitions are driven through the Unilever Sustainable Living Plan (USLP), which has economic benefits and operates across all our brands, markets and our entire value chain.Even when markets are tough we cannot ignore sustainability. If we did, this would diminish the future resilience of Unilever for its long-term shareholders.We would miss out on the growingconsumer preference for goods that do not damage the environment or exploit people.Chairman’s statement 2Chief Executive Officer’s review 4Our performance 7About us 8Our markets 12How we create sustainable value 14 –Our business model 14 –Our strategic focus 15Delivering value for our stakeholders 17 –Our consumers 18 –Society 22 –Our people 25 –Our shareholders 28 –Financial review 2014 31Our principal risks 36Summary remuneration report 38Shareholder information 40This Strategic Report has been approved by the Boards and signed on their behalf by Tonia Lovell – Group Secretary.CONTENTSUNILEVER HAS A SIMPLE PURPOSE – TO MAKE SUSTAINABLE LIVING COMMONPLACE. WE SEE IT AS THE BEST, LONG-TERM WAY FOR OUR BUSINESS TO GROW.OUR ANNUAL REPORT AND ACCOUNTS 2014 IS IN TWO PARTS:OUR STRATEGIC REPORTThe Strategic Report contains information about us, how we make money and how we run our business. It includes our strategy, business model, markets and Key Performance Indicators, as well as our approach to sustainability and ERNANCE AND FINANCIAL REPORT The Governance and Financial Report contains detailed corporate governanceinformation, how we mitigate risk, our Committee reports and how we remunerate our Directors, plus our Financial Statements and Notes.ANNUAL REPORT AND ACCOUNTS 2014Y ou can find more information about Unilever online at .For the latest information on the USLP visit /sustainable-living . Our Strategic Report and Governance and Financial Report, along with other relevant documents, can be downloaded at /ara2014/downloads .ONLINEOur entire business would rely on increasingly rare and expensive raw materials, pushing up our costs. Without more efficient use of energy our production costs would increase while we would miss considerable savings from more sustainable packaging and less waste.We would also risk the disapproval of governments, regulators and NGOs, and our brands – Unilever’s crown jewels – could suffer reputational damage, representing serious economic loss to the business.That’s why sustainability is at the heart of everything we do to ensure we have a viable long-term business that is attractive to investors.1Unilever Annual Report and Accounts 2014Strategic Report Our PurposeOVERVIEWTough economic and financial headwinds with continued competitive intensity made 2014 one of the most challenging years that the industry and Unilever have faced for some time. A slowdown in the growth of emerging markets proved a testingenvironment while consumers in developed markets continued to show caution. Volatile currencies were a further negative. However, Unilever’s business model and strategy proved robust, delivering a competitive performance with underlying sales growth ahead of the market and solid margin expansion. Our growth model is based on a leaner, more agile Unilever and consistency of delivery in this more volatile market is key. The Boards remain convinced that a clear, purpose-drivenbusiness model is the best way for Unilever to continue generating sustainable, long-term returns for all stakeholders, including our shareholders, as proved by a year of strong, dependable cash flow and steadily increasing dividends. The full year dividend paid in 2014 rose to €1.12, a 7% increase on 2013.HIGHLIGHTSFor me, the Boards’ highlights of 2014 were:DEEP UNDERSTANDING OF THE BUSINESSInvesting in people and in innovation is crucial in this tough environment. To that end, the Boards were pleased to spend time at Unilever’s new state-of-the-art training facility in Singapore, and to see first-hand the high-quality innovations being developed for the Refreshment category at Unilever’s global R&D laboratory in Colworth, UK. The volatile currency environment made our review of the Group’s treasury operations particularly pertinent. The Boards also spent time assessing the quality of talentmanagement and Unilever’s competitive environment. Broad exposure to senior managers in 2014 allowed the Directors to gain a deeper understanding of the business and helped in the wider strategy discussions.I AM PLEASED TO REPORT THAT 2014 WAS ANOTHER YEAR OF PROGRESS FOR UNILEVER ACROSS A NUMBER OF FRONTS DESPITE A DIFFICULT ENVIRONMENT FOR THE BUSINESS.STRATEGIC DISCUSSIONSThe Boards held in-depth discussions with management on strategy and portfolio development with particular attention to changing market dynamics especially in emerging markets. Despite the short-term challenges, the Boards believe the growth story in these markets remains intact. The challenges in developed markets are no less important; one response to which is our new Baking, Cooking and Spreading Business Unit in Europe and North America.The Boards also reviewed the progress made under the Unilever Sustainable Living Plan (USLP). The Directors are confident that the USLP remains hugely relevant in addressing today’s global challenges and will continue to be a long-term driver of profitable growth for Unilever.BOARD COMPOSITION AND SUCCESSIONWe continue to work on succession planning for both the Boards and management, and thorough processes are in place.Our Directors bring complementary and relevant skills to the Boards. In addition to wide global experience, these skills include expertise on finance and accounting,consumer markets, science and technology, customers and marketing as well as government and legal experience.I’m delighted that Feike Sijbesma has joined the Boards with effect from1 November 2014. Feike, who has a wealth of experience as a sustainable business leader and in finance, food and nutrition, has already added considerably to the Boards’ discussions.DIVERSITYOver 40% of our Non-Executive Directors are now women. This is not surprising for a Group that has long understood the importance of diversity within the workforce and wider value chain. The progress made in employee diversity over recent years has been among the best in our sector and led to widespread external recognition.UNILEVER’S AUDITOROur shareholders appointed KPMG as our new auditor at the AGMs in May 2014 and a smooth and well managed transition has been completed.BOARD EFFECTIVENESSOur Board evaluation in 2014 was externally facilitated and the results were discussed at the November 2014 Board meeting. The Boards continue to function well with good leadership and competent and engaged members. Good progress has been made on the actions agreed inprevious evaluations. The actions agreed by the Boards in the 2014 evaluation included the continued focus on overall strategy, portfolio management, and succession and induction planning.SHAREHOLDER ANDSTAKEHOLDER ENGAGEMENTIn May 2014 we bought out certain third party rights that were convertible in 2038 into over 70 million PLC ordinary shares. This simplified Unilever's capital structure and enhanced core earnings per share. In addition, in 2014 we rolled out a new employee share scheme to align our employees’ interests with those of shareholders.Unilever values open, constructive and effective communication withshareholders. In 2014, I again met with principal shareholders in Europe and the US. Together with management,we explained our strategy to shareholders through meetings, conferences and at our annual investor event.In line with the focus on simplification in the business, the Boards have decided to simplify the 2015 AGMs. We will revert to holding the NV and PLC AGMs onconsecutive days and will host our AGMs at Unilever offices in the Netherlands and the UK. More information can be found within the NV and PLC AGM Notices which will be published on 17 March 2015.2Unilever Annual Report and Accounts 2014Strategic Report Chairman’s statementSTRATEGIC REPORTThe Boards’ objective is to meet highstandards of disclosure and we consider this Annual Report and Accounts to provide a fair, balanced and understandable account of Unilever’s year in 2014 with the information required to assess performance, business model and strategy.This 2014 Annual Report and Accounts is published in a two-part format: a stand-alone Strategic Report and a separate Governance and Financial Report.Among many other things, this Strategic Report explains how Unilever fulfils its core Purpose of making sustainable livingcommonplace for consumers, society and people and how that delivers sustainable value for shareholders.Finally, on behalf of the Boards, I would like to thank all Unilever’s 172,000 employees for their hard work in delivering good results in a challenging environment.Michael Treschow ChairmanBOARD OF DIRECTORS1. Michael TreschowChairman 2. Kees StormVice-Chairman and Senior Independent Director 3. Paul PolmanChief Executive Officer 4. Jean-Marc HuëtChief Financial Officer 5. Laura ChaNon-Executive Director 6. Louise FrescoNon-Executive Director7. Ann FudgeNon-Executive Director1478911101214562313 F or more information on Board evaluation and shareholder engagement, see pages 42 and 45 of the Governance and Financial Report.8. Byron GroteNon-Executive Director 9. Mary MaNon-Executive Director 10. Hixonia NyasuluNon-Executive Director 11. Sir Malcolm RifkindNon-Executive Director 12. John RishtonNon-Executive Director 13. Feike SijbesmaNon-Executive Director 14. Paul WalshNon-Executive DirectorF or Directors’ biographies,please see page 54 of the Governance and Financial Report.3Unilever Annual Report and Accounts 2014Strategic ReportQ: HOW WOULD YOU SUMMARISE 2014 FOR UNILEVER?A: In a volatile environment consistencyof results is key. Our model calls for consistent, competitive, profitable and responsible growth. With 2.9% underlying sales growth, and good profit progress, this is the fifth consecutive year of top and bottom line growth. This was achieved despite a challenging external environment. Our business is growing ahead of our markets with 60% gaining share and we believe this growth is also competitive. The Unilever Sustainable Living Plan (USLP) helps to ensure growth is responsible. The consistency of our delivery is underlined by the fact that our average growth over the last five years is 4.9%, making us one of the most reliable performers in our industry. Q: HOW WOULD YOU CHARACTERISE THE EXTERNAL ENVIRONMENT IN WHICH YOU HAVE HAD TO OPERATE OVER THE LAST YEAR?A: Very challenging and among the most difficult I can remember. We certainly faced more headwinds than tailwinds. For the first time in many years, for example, we had to confront the realityof largely flat developed markets and markedly slowing emerging markets. Indeed, markets slowed from some3.5% in 2013 to around 2.5% in 2014.At the same time, the world continued to be rocked by a combination of geopolitical instability and natural, climate-related disasters that have sadly become the norm. All of these add a cost to doing business, which is why we believe that confronting these issues and looking for solutions to them – rather than just being buffeted by events – is the only long-term viable growth model. Agility is equally important in this environment and we have worked hard once again to reduce complexity and evolve theorganisational model for speed and efficiency. Q: WHAT PLEASED YOU MOSTABOUT THE COMPANY’SPERFORMANCE IN 2014?A: The ability to deliver results whilebalancing the needs of our multiplestakeholders. The consistency of ourdelivery, even in these unusually volatileand uncertain conditions, helps. It reassuresme that the fundamental pillars of thebusiness are strong and that we havedeveloped the resilience needed to competeeven in the most difficult circumstances.What pleased me specifically was that wewere able to take the short-term measuresnecessary to respond to events – furthertightening our belts, for example, andsimplifying the organisation throughinitiatives like Project Half for Growth –while at the same time continuing to investin the long-term drivers of growth. Thelaunches of some of our biggest brands intonew markets – like Omo in the Gulf, Clearin Japan or Lifebuoy in China – were greatexamples of this.We also made a number of strategicacquisitions over the year to help strengthenour portfolio further: the Talenti super-premium ice cream business in NorthAmerica, for example, and the Qinyuan waterpurification business in China, both take usinto some attractive segments of the market.I was equally delighted by the progresswe made during 2014 in increasing ourproportion of female managers. There ismuch still to do, but beating our stretchingtargets and ending the year with womenrepresenting 43.3% of all managers was agreat achievement and a real sign of thecommitment felt across Unilever to makeprogress in this area. Finally we have madefurther progress on sustainable sourcing,decoupling growth from environmentalimpact and increasing positive socialimpact throughout our value chain. Thishas further enhanced our corporatereputation and lowered risk and costs.Q: WHAT DID ALL THIS MEANFOR THE GROUP’S FINANCIALPERFORMANCE?A: Weakening consumer demand certainlyimpacted our underlying sales growth yetit provided a great opportunity to accelerateour efficiency effort. Growth was thereforeprofitable, with an improvement in coreoperating margin of 0.4 percentage points,driven by strong savings programmes.Tight control of working capital contributedto another year of healthy cash flow delivery(more than €3.1 billion) which – combinedwith the improvement in operating margin– contributed to earnings per share (EPS)growth of 2% (or 11% adjusted forcurrency impact). RESHAPING OUR PORTFOLIO4Unilever Annual Report and Accounts 2014 Strategic ReportThere is no doubt that over the long term our investors have benefited from their continued belief in Unilever, with totalshareholder return increasing by a further 18% in 2014. Our employees remain a key priority of course and, despite the constrained economic environment, we did not compromise on our investments in training, personal development, safety and other employee support programmes. It was heartening to see employeeengagement scores remain at historically high levels in our annual Global People Survey (GPS), with improvements across all five metrics.It is also clear that the demand to join Unilever has never been greater. We received over 2 million applications or expressions of interest in 2014 and for the second year running Unilever was ranked the third most in-demand employer among jobseekers on LinkedIn, behind only Apple and Google, as more and more young people want to work for purpose-driven organisations.Q: ARE THERE AREAS IN WHICH YOU WOULD LIKE TO HAVE SEEN MORE PROGRESS?A: Even though we have made significantstrides over recent years in improving our organisational agility and our ability to respond quickly to events, there is still room for improvement. I would like to have seen us react a little quicker, for example, to the slowdown in a number of markets, particularly China, where frankly we were caught off-guard by the speed and scale of weakening consumer demand. In terms of our categories, all of them contributed – albeit in different ways – to the overall performance of the Group and I have confidence in the strength and long-term growth potential of our portfolio.We took steps last year to sharpen the portfolio even further with a number of strategic acquisitions and disposal ofnon-core brands, although there is always scope to do more and I would like to see the level of activity accelerate in the year ahead. It is also clear that we still need to do more to get our Foods category growing again, although we are winning market share. This is a tough business to be in – with much of our portfolio in flat or evendeclining developed markets – but we have to do more to leverage the strength of our wonderful Foods brands and bring back the growth momentum. By contrast, while our Home Care and Refreshment categories delivered good or solid growth, we need to increase the levels of cash and profitability if we are to invest in the many growth opportunities. These will all be priorities in 2015.Q: HOW DID UNILEVER SERVE THE INTERESTS OF ITS VARIOUS STAKEHOLDERS IN 2014?A: Meeting the diverse interests of multiplestakeholders is a challenge for a company of Unilever’s size but also a greatopportunity given our Vision to grow in a sustainable and socially inclusive way. Once again, we made good progress.We also made progress in our commitment to serve a wider group of stakeholders through the USLP and our Vision ofgrowing the business while reducing our environmental footprint and increasing our positive social impact, not only in that part of the business under our direct control but throughout the whole value chain. This manifests itself in manydifferent ways – everything from playing our part in putting an end to deforestation to ensuring we embrace and advance human rights principles throughout the length of our supply chain. You can see a number of examples set out in other parts of this report.It was pleasing to see our effortsrecognised once again in 2014, including regaining sector leadership in the prestigious Dow Jones Sustainability Index (DJSI) and being ranked – for the fourth year running – as the Number One Company in the Globescan/SustainAbility index of leading sustainability experts around the world.Unilever’s strategic commitment to emerging markets continued in 2014 with significant investments in brand launches, new production facilities and our operations.We undertook major launches of brands including Lifebuoy into China and Omo INVESTING IN EMERGING MARKETSinto Saudi Arabia and the Gulf region. Brazil saw the entry of the Baby Dove range and Omo stain removers. In China we undertook large capital expenditure, building a new dry savoury plant and a new washing powder factory. In Indonesia, large-scale capital investment was made in Siliwangi, creating a plant for Cikarang Foods, adding significant capacity to dry and wet savoury production. In thePhilippines a new dry savoury factory was built. Detergent and ice cream factories were built in Africa.We are extending our distribution reach in the outer islands of Indonesia, rural India and the north and central west of Brazil, while Singapore continues to be a major hub for our development of Unilever people at our Four Acres training campus.5Unilever Annual Report and Accounts 2014Strategic ReportQ: WHAT DO YOU SEE AS THE PRINCIPAL CHALLENGES FOR UNILEVER IN THE YEAR AHEAD?A: Operating in an environment of almostunprecedented volatility and complexity will remain a big challenge for everyone. Few people predicted that in 2014 we would see such a sharp slowdown in some of the major world economies or the escalation of geopolitical conflicts or the outbreak of pandemics like Ebola and oil prices ending the year at less than US $50 a barrel. We must be prepared for a similarly unpredictable year in 2015.The key is to have a model that responds to people’s needs and concerns, and an organisation that is both resilient and agile in the face of growing economic and geopolitical uncertainty. We achieved that again in 2014 and I want to thank – and recognise – the supreme efforts of our 172,000 colleagues and the many more partners around the world.Q: WHAT IS YOUR OUTLOOK FOR 2015?A: We expect the economic pressuresto continue. Consumer demand in emerging markets is likely to remain subdued for some time to come. There is still little sign of a recovery in Europe and, while conditions in North America have improved, any increase in consumer demand is likely to be slow and shoppers will remain focused on value.We are also prepared for managing any continuing volatility on the world’s currency markets and for what could be fluctuations in commodity costs as a result of the reduction in oil prices. At the same time, we expect the levels of competitive activity – both from global competitors and, increasingly, from local players – to remain high in 2015.Despite these pressures, we are confident that with the many positive changes we have already made to Unilever we are well placed to continue delivering our objectives of volume growth ahead of our markets, steady and sustainable improvements in core operating margin,and strong cash flow.Paul PolmanChief Executive OfficerUNILEVER LEADERSHIP EXECUTIVE (ULE)147891011121356231. Paul Polman ∆Chief Executive Officer 2. Doug BaillieChief Human Resources Officer 3. David BlanchardChief R&D Officer4. Kevin HavelockPresident, Refreshment 5. Jean-Marc Huët ∆Chief Financial Officer 6. Alan JopePresident, Personal Care 7. K ees KruythoffPresident, North America8. Nitin ParanjpePresident, Home Care 9. Antoine de Saint-AffriquePresident, Foods 10. Pier Luigi SigismondiChief Supply Chain Officer 11. Ritva SotamaaChief Legal Officer 12. Keith WeedChief Marketing and Communications Officer 13. Jan ZijderveldPresident, Europe∆Board memberF or ULE biographies,please see page 55 of the Governance and Financial Report.6Unilever Annual Report and Accounts 2014Strategic Report Chief executive officer’s reviewCONTINUED20142.9%2013: 4.3%Underlying sales growth over five years has averaged 4.9%.UNDERLYING SALES GROWTH ‡201414.5%2013: 14.1%Core operating margin has steadily increased over five years from 13.6% to 14.5%.CORE OPERATING MARGIN ‡20141.0%2013: 2.5%Underlying volume growth averaged 2.9% over five years.UNDERLYING VOLUME GROWTH ‡2014€3.1 Billion2013: €3.9 billionOver the last five yearsUnilever has generated free cash flow of €17.7 billion.FREE CASH FLOW ‡KEY FINANCIAL INDICATORSKEY NON-FINANCIAL INDICATORS‡These measures are non-GAAPmeasures. For further information about these measures, and the reasons why we believe they are important for an understanding of the performance of the business, please refer to our commentary on non-GAAP measures on pages 34 to 35.◊P ricewaterhouseCoopers (PwC)assured. For details and the basis of preparation see /ara2014/downloads .ø Measured 1 October – 30 September.# Prior year restated to includeadditional waste identified.MANUFACTURING201492.02KG◊ø2013: 98.85kg ◊øCO 2 from energy per tonne of production.20142.01M3◊ø2013: 2.12m 3◊øWater per tonne of production.TOTAL RECORDABLE ACCIDENT FREQUENCY RATE20141.05◊ø2013: 1.03◊øPer 1 million hours worked.DIVERSITY 201457%male2013: 58%The percentage of persons of each sex who were Unilever managers.201443%female 2013: 42%ENGAGEMENT201475%2013: 78%Overall engagement score among managers who participated in our Global People Survey in 2014.20141.19KG◊ø2013: 2.96kg ◊ø#Total waste (sent for disposal) per tonne of production.OPERATIONAL HIGHLIGHTSTurnover was €48.4 billion, down 2.7% with a negative impact from foreign exchange of 4.6%, and net acquisitions and disposals of 0.9%. Underlying sales grew 2.9%.Gross margin declined 0.2 percentage points driven by currency-related cost increases in emerging markets, partly offset by pricing, savings and mix such as margin accretive innovations. Core operating margin rose by 0.4 percentage points despitemaintaining brand and marketing investment at 14.8% of turnover, as overheads were reduced by 0.6 percentage points.• Underlying sales growth of 2.9% was ahead of our markets, with volume 1.0% and price 1.9%.• Emerging markets, 57% of our business, grew underlying sales by 5.7%.• Developed markets reported a decline in underlying sales of 0.8%, with price down 1.3% and volume up 0.5%.KEY PERFORMANCE INDICATORSWe report our performance against ten key performance indicators (KPIs) – four financial and six non-financial – as shown below. Our financial KPIs are described in more detail in the Financial review starting on page 31.IN 2014, DESPITE A CHALLENGING YEAR FOR OUR INDUSTRY, WITH SIGNIFICANT ECONOMIC HEADWINDS AND WEAKMARKETS, WE HAVE DELIVERED COMPETITIVE UNDERLYING SALES GROWTH AND MARGIN EXPANSION.7Unilever Annual Report and Accounts 2014Strategic Report OUR PERFORMANCE。
2014 Mercer美式咨询薪酬报告分享
Economic Overview Global, Asia Pacific and ChinaMERCER1World GDP and InflationGDP goes up and Inflation goes down from 2013 to 2015Source: IMF World Economic Outlook (April, 2014) -2.00.02.04.06.08.010.020082009201020112012201320142015Emerging market anddeveloping economies Inflation 9.2 5.4 5.9 7.3 6.0 5.8 5.5 5.2 Emerging market anddeveloping economies GDP 5.9 3.1 7.5 6.3 5.1 4.7 4.9 5.3 World Inflation6.02.53.64.93.93.63.53.4World GDP2.7 -0.45.2 3.9 3.2 3.0 3.6 3.911/10/2014Shift in Global Business Landscape Driving corporate growth in Asia PacificSource: APAC Exec Brief, August, 2014, IMA AsiaAsia Pacific still leading the packTo cash in where the growth is today, and for the foreseeable future,Increasing focus on Asia Pacific4.3% GDPgrowth1.1% GDPgrowth2.0% GDPgrowthAsia Pacific vs. Developed markets11/10/2014MERCER 2MERCERRegional GDP, Inflation & Salary Increase0%2%4%6%8%10%12%3Source: IMA Asia Brief Aug 2014Mercer Global Compensation Planning Report 2014 July*Mercer TRS Surveys 2014 AU CN HK ID IN JP KR MY NZ PH SG TH TW VN GDP 3.0% 7.4% 2.5% 5.0% 4.9% 0.4% 3.6% 6.2% 3.3% 6.2% 3.2% 1.1% 3.8% 5.0% Inflation 2.6%2.5%3.8%5.7%7.3%2.7%1.5% 3.5%2.0% 4.6% 2.1% 2.3% 1.7%4.9%Salary Increase3.5% 7.5%*4.5% 10.0% 11.0% 2.1%5.0%5.6%3.0%7.0%4.5%5.9%3.8% 10.7%11/10/2014MERCER4-1-0.8-0.6-0.4-0.200.20.40.60.81North AmericaEurope and Central AsiaAsia and Pacific Latin America and the CaribbeanMiddle East and North Africa Sub-SaharanAfrica •Overall index is unweighted average of the four pillar scores•Scores are weighted by population; population data from United Nations Department of Economic and Social Affairs, World Population Prospects, rev. 2012.Source: The Human Capital Report, World Economic Forum, 2013The report is published in collaboration with MercerHuman Capital Index – by RegionHealth and WellnessEducationWorkforce and EmploymentEnabling EnvironmentHuman Capital Index11/10/2014MERCER Human Capital Index - China Rank #435CountryRank Score Switzerland 1 1.455 Finland 2 1.406 Singapore 3 1.232 Netherlands 4 1.161 Sweden51.111Japan 15 0.948 United States 16 0.920 Malaysia 22 0.644 China 43 0.186 Thailand44 0.158 Russian Federation 51 0.010 Indonesia 53 0.001 Brazil 57 -0.054 Mexico 58 -0.057 Vietnam 70 -0.202 India78-0.270Source: The Human Capital Report, World Economic Forum, 201311/10/2014MERCER6.0% 4.0% 2.0%0.0% 2.0% 4.0% 6.0%0-45-910-1415-1920-2425-2930-3435-3940-4445-4950-5455-5960-6465-6970-7475-7980-8485-8990-9495-99100+AsiaPopulation Demographics – Gender620102030Source: UN Population Statistics 2012MaleFemale11/10/2014MERCER7Population Demographics – Median AgeSource: UN World Population Prospects 2012510152025303540455055India ASEAN USA Australia China South Korea JapanMedian Age of the Total Population(Years)19902010203011/10/2014MERCERChina’s Changing DemographicsAge Group between 20 - 598Unit: thousandThe forecast of the future population adopts medium fertility rate assumption.Source: World Population Prospects: The 2012 Revision, United Nations50,000100,000150,000200,000250,00019901995200020052010201520202025203020-2930-3940-4950-5911/10/2014MERCERChina on Track for Moderate GrowthGDP, CPI, salary increase and turnover rate10.411.6139.6 9.110.49.37.87.77.4-2246810121416182005200620072008200920102011201220132014(E)2015(F)GDPCPI(Inflation Rate)Salary IncreaseStaff Voluntary Turnover2014 1st half year9Source : National Bureau of Statistics of ChinaIMA Asia (Aug 2014)2004-2014 Mercer Total Remuneration Survey6.712.213.514.611.315.716.313.6 13.613.47.28.68.28.76.98.59.69.48.2 7.97.57.7 1.84.81.55.9-0.73.35.42.62.82.52.611/10/2014China on Track for Moderate Growth GDP per capita1.Source: IMF World Economic Outlook (April, 2014).2.GDP is expressed in current U.S. dollars per person. Data are derived by first converting GDP in national currency to U.S. dollars and then dividing it by total population.3.For the ranking, there are 186 countries and regions with the data of GDP per. capita China’s Ranking of GDP per capitaYear Ranking 2011 91 2012882013 84 2014(F) 82 2015(F)81543460786747733379612011201220132014(F)2015(F)China GDP Growth Rate ForecastSource: China Forecast Book, IMA Asia ，2014 Q336912152010201120122013201420152016ManufacturingConstructionServicesGDPCHINA: GDP Growth by Component, %China’s Total Debt vs. GDPRaised rapidly since 2008 economic risk increasedSource: Financial Times reported on July 22, 2014, citing estimates from Standard Chartered.-20-1010203040G r o w t h P e r c e n t a g e (Y e a r -o n -y e a r )China FDI Growth Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2China Foreign Direct Investment (FDI)Source : Ministry of Commerce of the People’s Republic of ChinaSource: World Investment Report 20142011 2012 2013 2014100124 2013 FDI FlowFDI Outflow FDI InflowUSD, Billion201450.254.14546474849505152535455PMI Manufacturing PMI ServiceAug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul AugChina PMI : Manufacturing and ServicesSource: HSBC September, 20142013 2014ServiceHighest since Mar 2013Down Again after 3-month upManufacturingGlobal Innovation Index rankingsInnovation – A Path to TransformationChina has improved its innovation from 2013 to 2014Country/EconomyScore(0-100)2014 Rank2013 RankSwitzerland 64.78 1 1 United Kingdom 62.37 2 3 Sweden62.2932United States of America 60.09 6 5 Hong Kong (China) 56.82 10 7 Japan52.412122China46.572935Russian Federation 39.14 49 62 Brazil 36.29 61 64 India33.707666Source: The Global Innovation Index 2014Cornell University, INSEAD, and the World Intellectual Property Organization (WIPO )Summary•China still has strong-to-moderate GDP growth rate in next 3 years.•Economic risk is raising due to stimulation.•China may become a FDI net outflow country in 2014.•China is on the way improving its Human Capital Index and innovation ranking in the world, while the aging population will be a issue, China has to seek way to offset its negative impact.New Technology BringsNew Practices of Talent ManagementSource: CBN Weekly 2014HR Revolution with business changeHiring CommunicationLearning&SavingDevelopmentFrom Graduates’ points of view•Strong financialpower •Competitivebenefits •Innovative culture •Inspiring leadership •Attractive companyproducts/services•Innovative culture•Fast promotion•Job Security•Performance-basedbonus•Fast promotion•Entrepreneurshipenvironment•Grey area•Compensation forovertimesBut lack of…Graduate Top 3 PreferencesMNCSOEPOEOWN-BIZSTART-UPFIFA World Cup and Social Network350,000 tweetsPer day1,000 + million discussion 62%out of500 millionOnce upon a time…“……以最饱满的诚意，招聘最优秀的人才加盟，共同谱写辉煌的未来！”我们将遵循公平、公正的原则择优录用，同时提供具有竞争力的薪酬待遇和广阔的发展空间，欢迎优秀人才积极报名应聘。
VIPS_Report
VIPS 2014 Earning Report北京时间2月17日凌晨消息，唯品会(NYSE:VIPS)今天发布了截至12月31日的2014财年第四季度及全年未经审计财报。
报告显示，唯品会第四季度总净营收为13.6亿美元，比去年同期增长108.9%；归属于普通股股东的净利润为5660万美元，比去年同期归属于普通股股东的净利润2540万美元增长122.8%。
根据雅虎财经汇总的数据，华尔街12位分析师平均预计，不按美国通用会计准则(non-GAAP)计算，唯品会第四财季每股收益将达0.09美元。
财报显示，唯品会第四财季每股收益为0.12美元，超出分析师预期。
此外，华尔街11位分析师平均预计，唯品会第四财季营收将达12.3亿美元。
财报显示，唯品会第四财季营收为13.6亿美元，超出分析师预期。
根据雅虎财经汇总的数据，华尔街11位分析师平均预计，不按美国通用会计准则(non-GAAP)计算，唯品会2014财年每股收益将达0.30美元。
财报显示，唯品会2014财年每股收益为0.33美元，超出分析师预期。
此外，华尔街9位分析师平均预计，唯品会2014财年营收将达36.6亿美元。
财报显示，唯品会2014财年营收为37.7亿美元，超出分析师预期。
第四季度主要业绩：-唯品会第四季度总净营收为13.6亿美元，比去年同期增长108.9%，主要由于活跃用户人数比去年同期增加114.2%，至1220万人，以及总订单数量比去年同期增加99.6%，至3530万份；-唯品会第四季度毛利率为24.9%，高于去年同期的24.5%；-唯品会第四季度运营利润为6080万美元，比去年同期的2960万美元增长105.7%。
不按照美国通用会计准则(不计入股权奖励支出以及来自于一项业务收购交易的无形资产摊销支出)，唯品会第四季度运营利润为7960万美元，比去年同期的3300万美元增长141.5%。
不按照美国通用会计准则(不计入股权奖励支出以及来自于一项业务收购交易的无形资产摊销支出)，唯品会第四季度运营利润率为5.9%，高于去年同期的5.1%；-唯品会第四季度归属于普通股股东的净利润为5660万美元，比去年同期归属于普通股股东的净利润2540万美元增长122.8%。
哈佛大学2014_financialreport财务报告
fiscal year 2014
table of contents
2 message from the president 3 financial overview 8 message from the ceo of harvard management company 15 independent auditor’s report 16 financial statements 20 notes to financial statements
Allston well underway. Looking ahead, plans for the
School of Public Health will propel efforts to address the Richard A. and Susan F. Smith Campus Center are
to date. It has also demonstrated the vision and generosity forms of teaching into the classroom experience.
of our alumni and donors, who see in Harvard’s
most critical global health challenges and to translate
beginning to take shape, with the goal of creating a
rigorous research into action and policy worldwide.
to tackle some of the world’s most intractable problems. and the start of construction on Dunster House, the first
(完整word版)金融术语中英文对照(word文档良心出品)
Back-door listing 借壳上市Back-end load 撤离费；后收费用Back office 后勤办公室Back to back FX agreement 背靠背外汇协议Balance of payments 国际收支平衡；收支结余Balance of trade 贸易平衡Balance sheet 资产负债表Balance sheet date 年结日Balloon maturity 到期大额偿还Balloon payment 期末大额偿还Bank, Banker, Banking 银行；银行家；银行业国际结算银行Bank forInternational Settlements(BIS)Bankruptcy 破产Base day 基准日Base rate 基准利率Basel Capital Accord 巴塞尔资本协议Basis Point (BP) 基点；点子一个基点等如一个百分点（%）的百分之一。
举例：25个基点=0.25%Basis swap 基准掉期Basket of currencies 一揽子货币Basket warrant 一揽子备兑证Bear market 熊市；股市行情看淡Bear position 空仓；空头Bear raid 疯狂抛售Bearer 持票人Bearer stock 不记名股票Behind-the-scene 未开拓市场Below par 低于平值Benchmark 比较基准Benchmark mortgage pool 按揭贷款基准组合Beneficiary 受益人Bermudan option 百慕大期权百慕大期权介乎美式与欧式之间，持有人有权在到期日前的一个或多个日期执行期权。
Best practice 最佳做法；典范做法Beta (Market beta) 贝他(系数)；市场风险指数Bid 出价；投标价；买盘指由买方报出表示愿意按此水平买入的一个价格。
4-23 An Initiative Design of High Energy Electron Radiography with Ultrahigh Spatial and T
·200·IMP&HIRFL Annual Report20144-23An Initiative Design of High Energy Electron Radiography with Ultrahigh Spatial and Temporal Resolution∗Zhao Yongtao,Zhang Zimin,Gai Wei1,2,Du Yingchao1,Cheng Rui,Cao Shuchun,Zhao Quantang,Zhou Xianming,Tang Chuanxiang and Zhan Wenlong(1THU,Beijing,China;2ANL,Argonne,USA)In general,high energy density matter can only be transiently produced in the laboratory on a time scale of nanoseconds.In addition,the pressure in a high energy density sample exceeds1Mbar,thus the hydro-dynamic response of the sample is a high expansion velocity in the range of km/s(orµm/ns).Therefore diagnostics which are capable of high time resolution(<ns)and high space resolution(<10µm)are needed.Here,we present a scheme that uses a high energy electron beam as a probe for dynamic imaging measurements of high energy density processes in materials with spatial,temporal resolution and frame rate in the order of1µm,1ps and1010FPS, respectively.The device uses an e-LINAC(electron Linear Accelerator),which can produce electron beams with bunch intensity ranging from a few pC to100nC,bunch length and bunch interval of1and100ps in minimum,respectively. The beam energy can be increased easily from a few MeV to GeV by adding more accelerating sections.Details can be found in Ref.[1].With aflexible beam from such an e-LINAC,one can easily generate a bunch group of3or more electron beamlets separated by one or more RF period.As shown in Fig.1,in order to image a target in the3orthogonal directions,here3beamlets will be set in one bunch group.When the beamlets exit the accelerator,they can pass through a1/3harmonic deflecting cavity and separate into three directions.With a septum magnet and achromatic matching beam lines,the three beamlets are then delivered to the target and image it in three orthogonal directions simultaneously.In addition,a second and third bunch group can be generated at arbitrary time delays and used for a time evolution study of the HEDP target to ps accuracy.Since it is not easy tofind such a fast imaging screen with reasonable highfluorescence conversion efficiency in addition to such a rapid CCD camera for recording the sequence of the images,a new design similar with a streak camera is proposed as shown in the right hand side of Fig.1.An RF deflector could be introduced after the magnet imaging system for spatially separating the images of individual time,sampling electron beamlets to different transverse positions on the screen.Fig.1(color online)Initiative design for untra-fast3D or multi-frame imaging system.References[1]J.G.Power,AIP Conf Proc,1299(2010)20.[2]Y.T.Zhao,Z.M.Zhang,H.S.Xu,et al.,A high resolution spatial-temporal imaging diagnostic for high energy den-sity physicsexperiments(submitted).[3]Y.Zhao,et al.,High Power Laser Science and Engineering,2(2014)e39doi:10.1017/hpl.44.∗Foundation item:National Natural Science Foundation of China(1435015,11275241)。
会计电算化岗位责任制研究 (2)
山西信息职业技术学院毕业论文（设计）会计电算化岗位责任制研究王瑜论文指导教师黄丽丹信息管理系学生所在系部信息管理系专业名称会计论文提交日期2017 年月日论文答辩日期2017年月日20年月日论文题目：会计电算化岗位责任制研究专业：会计学生：王瑜签名:指导教师：黄丽丹签名:摘要会计电算化是把电子计算机和现代数据处理技术应用到会计工作中的简称，是用电子计算机代替人工记账、算账和报账，以及部分代替人脑完成对会计信息的分析、预测、决策的过程，其目的是提高企业财会管理水平和经济效益，从而实现会计工作的现代化。
《会计电算化工作规范》中提出了建立会计电算化岗位责任制的原则，“实行会计电算化的单位，要建立会计电算化岗位责任制，要明确每个工作岗位的职责范围，切实做到事事有人管，人人有专责，办事有要求，工作有检查”等。
建立会计电算化岗位责任制，定员、定岗、明确分工，各司其职，有利于会计工作的程序化和规范化，有利于落实责任和会计人员的分管业务，有利于提高工作效率和工作质量。
本文共分四个部分，第一部分主要介绍了我国会计电算化及岗位责任；第二部分主要介绍了会计电算化岗位责任制的主要内容及操作权限；第三部分从会计工作中会计岗位责任中系统操作人员的行为规范及处理措施；第四部分为在实际操作中遇到的问题并解决问题；第五部分为案例分析。
【关键词】：会计电算化，岗位,职责，权限Title：Study on post responsibility system of accounting computerizationMajor：accountingName：Wang Yu Signature：Supervis：Hou WenJin Signature：AbstractAccounting computerization is the electronic computer and modern data processing technology applied to the accounting work in short, is using a computer instead of manual bookkeeping, accounts and reimbursement, and part to replace the analysis of accounting information prediction, decision-making process, its purpose is to improve the enterprise accounting management level and economic benefits, in order to achieve the modernization of accounting. The accounting computerization specification proposed the establishment of computerized accounting system of job responsibility "principle, the implementation of computerized accounting units, to establish a computerized accounting system ofjob responsibility, scope should be clear for each job responsibilities, and make sure everything was tubes, people Who is responsible for work requirements, work iaccounting system of job responsibility, personnel, personnel, a clear division of their duties, is conducive to the accounting work program and standardization, is conducive to the implementation of the responsibility in charge of the business and accounting personnel, improve the efficiency and quality of work.This paper is divided into four parts, the first part mainly introduces China's accounting computerization and post responsibility; the second part mainly existed in the accounting work of post responsibility problems and solving countermeasures put forward reform proposals; the third part from the accounting work in the accounting post processing and problems; the fourth part is the case analysis.【Key Words】Consumption tax , Accounting , Problem , Improvement目录会计电算化岗位责任制研究 (1)引言 (7)1.会计电算化岗位责任制 (7)1.1会计电算化岗位责任制的定义 (7)1.2会计电算化岗位责任制的划分及内容 (8)1.3会计电算化岗位责任制的意义 (9)2我国会计电算化发展中存在的问题及完善 (10)2.1岗位责任制存在的问题 (10)2.1.1对开展会计电算化工作不重视 (10)2.1.2缺乏一套完整的电算化管理体系 (11)2.1.3缺乏专业的会计电算化人才 (11)2.1.4没有充分发挥电算化对强化财务管理的功能 (11)2.1.5会计软件通用性差、集成化程度低 (12)2.1.6会计软件开发疏漏了审计因素，不能满足审计要求 (12)2.1.7会计信息系统的安全性、保密性差 (12)2.1.8甩账工作处理不当 (13)2.2会计电算化的完善 (13)2.2.1要重视电算化工作 (13)2.2.2加强会计电算化的管理，完善会计电算化的配套法规 (13)2.2.3建立通用、统一的财务软件模式 (14)2.2.4提高会计人员的业务素质，加大对会计电算化人才的培养力度 (14)2.2.5提高会计软件的质量 (15)2.2.6加强会计信息系统的安全性和保密性工作 (15)3.对会计电算化系统操作的行为规范的管理 (15)3.1.1对操作人员资格的认定 (15)3.1.2对操作人员的赋权 (16)3.2对操作人员行为规范的管理 (16)3.3审核管理 (16)3.4备份管理 (17)4案例分析 (17)总结 (20)致谢 (21)参考文献 (22)引言当今社会，实现会计电算化，是会计工作现代化的重要组成部分，也是会计改革的重要内容，从目前电算化的情况来看，会计岗位设置不合理是影响整个会计电算化深层次发展的主要原因之一，因为会计工作内容繁多，复杂，只有进行科学的岗位分工，是指规范化，科学化，并落实岗位责任制，才能使整个会计电算化系统高效，协调的动作，因此，在会计电算化条件下科学，合理的设计会计工作岗位，明确各岗位的职责而和权限十分必要。
1.International Scientific Exchanges in 2014
1. International Scientific Exchanges in 20141) Foreign scientists visited IMPDetlef KRISCHEL DK-Ing Consult, Germany Jul. 16 - 19 Georges G. ADUI France May 1 - 6 Filip G. KONDEV Argonne national lab, U. S. A. May 16 - 18 Bernd E. FISCHER GSI, Germany Apr. 24 - 26 Sybille F. FISCHER GSI, Germany Apr. 24 - 29 Marion MACCORMICK Orsay (ipno), UK May 1 - 9E. OSET BAGUENA University of Valencia, Spain Sep. 30 - Oct. 25 Meenakshi SINHA Nihon Univ., Spain Sep. 30 - Oct. 29 Nikolay KOCHELEV JINR, Russia Mar. 2 - 11 Almagul KOPZHASSAROVA Kazakhstan May 6 - 18 Robert A JAMESON Inst. Angewandte Physik,Goethe Uni. Frankfurt, U. S. A. Jul. 6 - 9 Yongmin CHO Konkuk University, The public of Korea Aug. 9 - 9 Toshiyuki HATTORI National Institute of Radiological Sciences, Japan May 9 - 11 Jarah Markar EVSLIN U. S. A. Aug. 6 - 15 Michela CONGIUSTA(CP) Joint Institute for Nuclear Research (JINR), Italy Jul. 9 - 12 Janos BALOG HAS, Hungary Apr. 9 - 13 Antoine. T.F. DAEL National Institute of Radiological Sciences, France Mar. 11 - 19 Florence E. ARDELLIER-DESAGES CEA/SCALY, France Mar. 19 - 26 Lionel J. F. QUETTIER CEA/SCALY, France Mar. 15 - 19 Zhihong SUN CEA/SCALY, France Mar. 16 - 26 Christophe T. P. MAYRI CEA/SCALY, France Mar. 17 - 19 Martin A. WINKLER GIS, Germany Mar. 17 - 21 HansG. MUELLER GIS, Germany Mar. 17 - 26 PauloR.SILVEIRA GOMES Physics department of institute of pysics of the universidadeMar. 20 - 24federal fluminense (UFF), BrazilPeter A. HORVATHY FranceTOURS, France Mar. 21 - 26 Yuhong ZHANG JLAB, U. S. A. May 25 - 27 Roland ROSER Austria Apr. 27 - 29 Xiaolong ZHANG Fermilab, U. S. A. Jun. 21 - 25 Francesco CAPPUZZELLO University of Catania, Italy May 11 - Jul. 11 Clementina AGODI INFN, Germany Jul. 16 - Jun. 21 Manuela CAVALLARO INFN, The public of Korea May 13 - 20 Thomas J. POWERS Thomas Jefferson National Accelerator Facility, U. S. A. Oct. 26 - 30 Sang Hoon NAM KIRAMS, The public of Korea May 13 - 20 Garam HAHN KIRAMS, The public of Korea May 13 -15 Go Ni JUNG KIRAMS, The public of Korea May 13 - 15 Masahiro OKAMURA BNL, The public of Korea May 13 - 15 Daniel Z. XIE LBL, Japan Jul. 17 - 20 Claude M LYNEIS LBL, U. S. A. Jul. 12 -16 Edward N. BEEBE BNL, U. S. A. Jul. 12 - 20 Peter SPÄDTKE GSI, U. S. A. Jul. 11 - 13 Sergey KONDRASHEV ANL, Germany Jul. 11 - 13 Sven B. GUDNASON Racah Institute of Physics The Hebrew University ofJul. 11 - 13Jer U. S. A.lem, RussiaJean R. DELAYEN Thomas Jefferson National Accelerator Facility, Denmark Jul. 1 - Aug. 31 Shigeru KUBONO Center for Nuclear Study,University of Tokyo, France Jul. 27 - Aug. 9Nikolaus STOLTERFOHT Helmholtz-Zentrum Berlin f¨ur, Japan Sep. 1 - 15 Yong H. JEONG KAERI, Germany Aug. 2 - 20Jul. 2 - 7 AhmedS. E. MAHMOUD School of Chemistry and Physics, University of Adelaide,The public of KoreaSU. S. A.na P. SIMõES COITO Instituto Superior Técnico of the University of Lisbon, Egypt Sep. 1 - 30 Jiachao CHEN PSI, Portugal Jul. 1 – Jun. 30 Dangyuan LEI Hangkang University, Germany Jul. 24 - Aug. 1 Xiaoyu WU National Superconducting Cyclotron Laboratory MichiganJul. 24 - Aug. 1State University, U. S. A.Sep. 5 - 15 Dominique MISSIAEN Large Scale Metrology EN Department/MEF groupCERN- European Organisation for Nuclear Research, U. S. A.Helene.Mainaud DURAND CERN - European Organisation for Nuclear Research, France Oct. 20 - 31 Chao Zhang Accelerator Division, JASRI/SPring-8, France Oct. 20 - 31 Clara GRYGIEL CIMAP-GANIL, Japan Oct. 20 - 31 Isabella MONNET CIMAP-GANIL, France Sep. 23 - 27 JORGIVAN MORAIS DIAS Parque Cientifico de la Universidad, France Sep. 23 - 27 FRANCESCA ACETI Parque Cientifico de la Universidad, Brazil Sep. 8 - 23Yiu-Wing LUI Texas A & M University, Italy Sep. 8 - 23 MICHAEL BUSSMANN Helmholtz-Zentrum Dresden-Rossendorf, U. S. A. Oct. 8 - 30 MARKUS LöSER Helmholtz-Zentrum Dresden-Rossendorf, Germany Sep. 1 - 25 BENJAMIN REIN Technische Universität Darmstadt, Germany Sep. 1 - 25 LEWIN EIDAM Technische Universität Darmstadt, Germany Sep. 1 -25 Markus F. STECK GSI, Germany Sep. 1 - 25 Christopher R. PRIOR Rutherford Appleton Laboratory, Germany Oct. 24 - Dec. 24 Alexander SMIRNOV JINR, UK Oct. 16 - 21 Fritz J. NOLDEN GSI, Russia Oct. 26 - Nov. 7 Friedhelm E. CASPERS CERN, Germany Oct. 26 - Nov. 6 Takeshi KATAYAMA Nihon Univ, Germany Nov. 1 - 7 Horst J. DIETRICH HIM, Japan Nov. 1 - 7 Vasily PARKHOMCHUK BINP, Germany Nov. 1 - 7 Ryoichi WADA Texas A\&M University, Russia Nov. 1 - 7 Markus BUESCHER Forschungszentrum Juelich GmbH , U. S. A. Oct. 1 - 24 Alexander HEGER Monash University, Germany Oct. 13 - 17 Thomas J. POWERS Thomas Jefferson National Accelerator Facility, Australia Nov. 7 - 30 Grigori SHIRKOV Joint Institute for Nuclear Research (JINR), U. S. A. Sep. 22 - Oct. 6 OMAR. SAYED MOHAMAD DESOUKY National center for radiation research and technology, Russia Oct. 12 - 14 Bing WANG National Institute of Radiological Sciences, Japan Oct. 1 - Dec. 31 Takanori KATSUBE National Institute of Radiological Sciences, Japan Oct. 8 - 11 Jerry NOLEN Argon National Laboratory, Japan Jul. 7 - 13 Nobert Angert GSI, U. S. A. Nov. 17 - 20 Hiroyoshi Sakurai RIKEN, Germany Nov. 17 - 20 Thomas Stoehlker GSI, Japan Nov. 17 - 20 Gottfried Münzenberg GSI, Japan Nov. 17 - 20 S. GALES GANIL, Germany Nov. 17 - 20 Luis F. SPITTA DRL, France Nov. 17 - 20 Sebastian DIEGELER DRL, Germany Oct. 30 - Nov. 21 Sven B. GUDNASON Nordita, Germany Oct. 30 - Nov. 21 Y. YAMAZAKI MSU, Denmark Mar. 5 - 10 RAO Yinong TRIUMF, Japan Dec. 11 - 13Jiachao CHEN PSI, Canada Nov. 20 - 28 Toshiyuki Hattori National Institute of Radiological Sciences, Switzerland Jan. 11 - 30 Qiwen ZHENG TRIUMF, Japan Dec. 9 - 30 Saukin FONG TRIUMF, Canada Nov. 20 - Dec. 6 Sergey LITVINOV GSI, Canada Nov. 30 - Dec. 6 Hiromitsu HABA RIKEN, Russia Nov. 20 - Dec. 1 Yukiko KOMORI RIKEN, Japan Jan. 11 - 18 Andrew J. RHYDER Japan Jan. 11 - 18 Xiaojiang YU Australia May 18 - 24 Leo R. DALESIO New Mexico State University, Singapore May 18 - 24 Kay-Uwe KASEMIR Pakistan Institute of Nuclear Science and Technology,U. S. A. May 18 - 22 Murali V. SHANKAR Nordita, Germany May 17 - 24 Changseung KIM NIRS, U. S. A. May 17 - 24 Linda C. PRATT The public of Korea May 18 - 22 William A. H. ROGERS INSTITUTE OF NUCLEAR PHYSICS, UZBEKISTAN, UK May 17 - 24 Matthew J. FURSEMAN Institute for High Energy Physics, UK May 17 - 24 Nicoletta DE MAIO RIKEN, UK May 17 - 24 Joeg-Herbert PENNING RIKEN, Switzerland May 17 - 25 Matthew J. CLARKE Konkuk University, Germany May 18 - 23 Bruce L. HILL HAS, UK May 18 - 24 Till S. STRAUMANN Center for Nuclear Study,University of Tokyo, U. S. A. May 18 - 23 Klemen ZAGAR GSI, Switzerland May 18 - 23 Thomas J. POWERS Thomas Jefferson National Accelerator Facility, U. S. A. Oct. 26 - 30 Mikyung PARK ANL, Australia May 18 - 22 Timo T. KORHONEN ANL, The public of Korea May 18 - 22 Noboru YAMAMOTO University of Valencia, Finland May 18 - 22 Jeong Han LEE GSI, Japan May 18 - 24 Eric T. BERRYMAN Old Dominion University, The public of Korea May 19 - 24 Changhor KUO FranceTOURS University, U. S. A. May 18 - 24 Chang Wook SON l'Università di Milano-Bicocca, Taiwan May 18 - 24 Sangil LEE DREEBIT GmbH, The public of Korea May 18 - 24Mi Jeong PARK DREEBIT GmbH, The public of Korea May 18 - 24 Soo RYU HZDR, The public of Korea May 18 - 24 Suk CHOI the University of Düsseldorf, The public of Korea May 18 - 24 Kazuro FURUKAWA Laboratori Nazionali di Legnaro, The public of Korea May 18 - 23 Sato KENICHI TRIUMF, Japan May 18 - 24 Zai WANG TRIUMF, Japan May 18 - 24 Wang, Chii-Jung Technische Universität Darmstadt, The public of Korea May 18 - 24 Masahiro OKAMURA JINR, Taiwan Jul. 9 - 10 Daniel Z. XIE JINR, Japan Jul. 9 - 10 Claude M LYNEIS CERN, U. S. A. Jul. 9 - 10 Sergey KONDRASHEV Institute for Theoritical and Experimental physics, U. S. A. Jul. 9 - 10Jul. 9 - 10 Peter SPAEDTKE State Scientific Center of Russian Federation Institute forTheoretical and Experimental Physics (SSC RF ITEP), RussiaEdward N. BEEBE State Scientific Center of Russian Federation Institute forJul. 9 - 10Theoretical and Experimental Physics (SSC RF ITEP), GermanyAndrea BRESSAN Argonne National Laboratory, U. S. A. Jul. 9 - 10 Berndt O. MUELLER Hungary, Italy Jul. 20 - 25 Stanley J. BRODSKY University of Valencia, U. S. A. Jul. 20 - 25Eberhard WIDMANN Tokyo Insititute of Technology, U. S. A. Jul. 20 - 25 Adam P. SZCZEPANIAK GSI, Germany Jul. 20 - 25 Peter C. Tandy CIMAP-GANIL, U. S. A. Jul. 20 - 25 Henry R. WELLER Technische Universität Darmstadt, U. S. A. Jul. 20 - 25 William J. BRISCOE GSI, U. S. A. Jul. 20 - 25 Sven B. GUDNASON Max-Planck-Gesellschaft zur Fö, U. S. A. Jul. 20 - 25 Gerard P. GILFOYLE BNL, Denmark Jul. 20 - 25 Shalev GILAD FNAL, U. S. A. Jul. 20 - 25 David J. MACK IAP, U. S. A. Jul. 20 - 25 Seonho CHOI IAP, U. S. A. Jul. 20 - 25 Igor LOMONOSOV IAP, The public of Korea Jul. 20 - 25 Claude Deutsch Inst. Angewandte Physik, Goethe Uni. Frankfurt, Russia Aug. 11 - 15 Anatoly Faenov BINP, France Aug. 11 - 15 Frank E. MERRILL France Aug. 11 - 15 Peter SEIDL Texas A & M University, U. S. A. Aug. 11 - 15 Phu Anh Phi NGHIEM Universit`a Cattolica, France Aug. 11 - 15 Moldir ISSANOVA Texas A&M University-Commerce, U. S. A. Aug. 11 - 15 Sandugash KODANOVA PSI, Russia Aug. 11 - 15 Victor MINTSEV Università Politecnica della Marche, Kazakhstan Aug. 11 - 15 Moses CHUNG BNL, Russia Aug. 11 - 15 Alexander GOLUBEV Nihon University, The public of Korea Aug. 11 - 15 Md S. UZ ZAMAN Ruhr-University Bochum, Russia Aug. 11 - 15 Shahab A. ABBASI JINR, Bangladesh Aug. 11 - 15 Peter SPILLER JLAB, Pakistan Aug. 11 - 15 Lars BOZYK Tokyo Institute of Technology, Germany Aug. 11 - 15 Heinz. J. JACOBY Tours University, Germany Aug. 11 - 15 Paul B. NEUMAYER Kungliga Tekniska Högskolan, Germany Aug. 11 - 15 Kanat Baigarin GSI, Germany Aug. 11 - 15 Arshat Urazbayev PKU, Kazakhstan Aug. 11 - 15 Eduard Liviu Dewald National Institute of Radiological Sciences, Kazakhstan Aug. 11 - 15 Sandugash KODANOVA National Institute of Radiological Sciences, Rumania Aug. 11 - 15 Takanori KATSUBE The Maharaja Sayajirao University of Baroda, Kazakhstan Jul. 9 - 13 Jerry NOLEN DREEBIT GmbH, Japan Jul. 9 - 13 Nobert Angert St. Petersburg State University, U. S. A. Nov. 17 - 20 Hiroyoshi Sakurai M.I.T., Germany Nov. 17 - 20 Thomas Stoehlker Universitat Dortmund, Japan Nov. 17 - 20 Gottfried Münzenberg Budker Institute of Nuclear Physics, Japan Nov. 17 - 20 S. GALES Budker Institute of Nuclear Physics, Germany Nov. 17 - 20 Jerry NOLEN MSU, France Nov. 17 - 20 William G. LYNCH Budker Institute of Nuclear Physics, U. S. A. Nov. 17 - 20 Rebecca S. SHANE GSI, U. S. A. May 19 - 23 Justin B. ESTEE GSI, U. S. A. May 19 - 23 Szymon M. PULAWSKI GSI, U. S. A. May 19 - 23 Valeriy ZAGREBAEV GSI, Poland May 19 - 23 Maria COLONNA Budker Institute of Nuclear Physics, Russia May 19 - 23 Bansal RAJNI Budker Institute of Nuclear Physics, Italy May 19 - 23 Alexander BOTVINA GSI, India May 19 - 23 Byungsik HONG MST, Russia May 19 - 23Gianluca COLO' GSI, The public of Korea May 19 - 23 Nadezhda T. LARIONOVA JINR, Italy May 19 - 23 Alexey LARIONOV Fermilab, Bulgaria May 19 - 23 Laura FRANCALANZA Thomas Jefferson National Accelerator Facility, Russia May 19 - 23 Bora CANBULA STFC Rutherford Appleton Laboratory, Italy May 19 - 23 Nihal BUYUKCIZMECI STFC Rutherford Appleton Laboratory, Tuekey May 19 - 23 Andrew J. RHYDER STFC Rutherford Appleton Laboratory, Tuekey May 18 - 24 Dieter H. H. HOFFMANN Technische Universität Darmstadt, Germany Oct. 28 - Dec. 10 Xiaojiang YU Rutherford Appleton Laboratory, Singapore May 18 - 22 Leo R. DALESIO U. S. A. May 17 - 24 Kay-Uwe KASEMIR Japan University, Germany May 17 - 24 Murali V. SHANKAR BNL, U. S. A. May 18 - 22 Changseung KIM Oak Ridge National Laboratory, The public of Korea May 17 - 24 Linda C. PRATT TRIUMF, UK May 17 - 24 William A. H. ROGERS TRIUMF, UK May 17 - 24 Matthew J. FURSEMAN FrancePoitiers University, UK May 17 - 25 Nicoletta DE MAIO BNL, Switzerland May 18 - 23 Joeg-Herbert PENNING GSI, Germany May 18 - 24 Matthew J. CLARKE GSI, UK May 18 - 23 Bruce L. HILL U. S. A. May 18 - 23Till S. STRAUMANN AUSTRALIAN SYNCHROTRON, Switzerland May 18 - 23 Klemen ZAGAR Indiana University Bloomington, Slovenia May 18 - 23 Kunal S. SHROFF University of Hong Kong, UK May 18 - 23 ZaiHuai WANG AUSTRALIAN SYNCHROTRON, Australia May 18 - 22 Mikyung PARK JINR, The public of Korea May 18 - 22 Timo T. KORHONEN Finland May 18 - 22 Noboru YAMAMOTO Japan May 18 - 242) Scientists of IMP worked, visited and attended international conferences abroadZhao Yongtao International Conference, Korea Jan. 19 - 22 Zhang Chonghong International Conference, Korea Jan.19 - 22 Wang Jufang International Conference, Italy Feb. 10 - 13 Wang Yuyu International Conference, Australia Feb. 16 - 21 Yang Yitao Scientific Collaboration, Switzerland Feb. 16 - 22 Wu Junxia Scientific Collaboration, Germany Feb. 16 - Mar. 1 Hu Xuejing Scientific Collaboration, Germany Feb. 16 - Mar. 1 Lin Shuhao Scientific Collaboration, USA Feb. 19 - Mar. 1 Mao Lijun International Conference, USA Mar. 16 - 31 Zhao Hongwei International Conference, USA Mar. 16 - 24 Sun Liangting International Conference, USA Mar. 16 - 24He Yuan International Conference, USA Mar. 16 - 24 Yang Jiancheng International Conference, USA Mar. 16 - 24 Zhao Yongtao Scientific Collaboration, Germany Mar. 23 - Apr. 6 He Yuan International Conference, Germany Mar. 23 - 28 Xiong Pingran International Conference, Germany Mar. 23 - 28 Wan Yuqin International Conference, Germany Mar. 23 - 28 Cheng Rui Scientific Collaboration, Germany Mar. 19 - May 11Fan Qing Scientific Collaboration, Switzerland Mar. 21 - Dec. 31 Tian Wei Scientific Collaboration, Switzerland Mar. 21 - Dec. 31 Shi Chunfeng Summer School, Switzerland May 7 - 14Wu Fengjun Summer School, Switzerland May 7 - 14 Yang Yanyun Scientific Collaboration, Japan May 10 - 20He Yuan International Conference, Switzerland May 14 - 17 Yue Weiming International Conference, Switzerland May 14 - 17 Zuo Wei Scientific Collaboration, Italy May 15 - 31 Dong Jianmin Scientific Collaboration, Italy May 15 - Jul. 14 Yang Lei International Conference, USA May 19 - 24 Zhang Pengming International Conference, France May 19 - 28 Yao Huijun International Conference, France May 26 - 30 Yuan Xiaohua Scientific Collaboration + InternationalMay 27 - Jun. 9Conference, Germany, PolandZhang Hong International Conference, USA May 29 - Jun. 4 Zhang Yuhu International Conference, Japan Jun. 1 - 6 Wang Meng International Conference, Japan Jun. 1 - 6Yan Xinliang International Conference, Japan Jun. 1 - 6 Yang Yitao Scientific Collaboration, Switzerland Jun. 8 - 14 Zhao Hongwei Summer School, Germany Jun. 9 - 28Jin Xiaodong Scientific Collaboration, Japan Jun. 10 - 25 Cao Xu Scientific Collaboration, Germany Jun. 10 - Jul. 7 Yuan Youjin International Conference, Germany Jun. 14 - 21Lu Liang International Conference, Germany Jun. 14 - 21 Zhang Zhouli International Conference, Germany Jun. 14 - 21 Sun Liepeng International Conference, Germany Jun. 14 - 21 Yang Yao International Conference, Germany Jun. 14 - 21Ma Lizhen Scientific Collaboration, Germany Jun. 14 - 21 Qin Zhi Scientific Collaboration, Switzerland Jun. 15 - Jul. 5 Yuan Ping Scientific Collaboration, Germany Jun. 15 - 24He Zhiyong International Conference, Canada Jun. 18 - 28 Zhang Jinlong Scientific Collaboration, USA Jun. 20 - 29 Cai Guozhu Scientific Collaboration, USA Jun. 21 - 29Liu Haitao Summer School, USA Jun. 22 - 28Xia Jiawen International Conference, Singapore Jun. 22 - 28 Yang Jiancheng International Conference, Singapore Jun. 22 - 28 Sun Zhiyu International Conference, Japan Jun. 23 - 26 Chen Xurong International Conference, USA Jun. 23 - 28 Xiao Guoqing International Conference, Japan Jun. 30 - 4Du Guanghua International Conference, Italy Jul. 6 - 12 Zhang Lu International Conference, Czech Jul. 6 - 12Wu Zhuang International Conference, Czech Jul. 6 - 12Yan Xuesong International Conference, Czech Jul. 6 - 12 Yang Yangyang International Conference, Czech Jul. 6 - 12Bai Feng International Conference, Netherlands Jul. 6 - 12Niu Xiaofei International Conference, Netherlands Jul. 6 - 12 Feng Zhaoqing Scientific Collaboration, Italy Jul. 9 - 20 Wang Zhiguang Scientific Collaboration, Switzerland Jul. 9 - 18 Yang Lei Scientific Collaboration, Switzerland Jul. 9 - 18Qin Zhi Scientific Collaboration, Switzerland Jul. 9 - 18 Wang Zhiguang International Conference, Hungary Jul. 12 - 19 Sun Jianrong International Conference, Hungary Jul. 12 - 19 Pang Lilong International Conference, Hungary Jul. 12 - 19 Luo Peng International Conference, USA Jul. 12 - 17 Gan Zaiguo International Conference, Russia Jul. 14 - 19 Zhang Yuhu International Conference, Canada Jul. 19 - 26Di Cuixia Scientific Collaboration, Japan Jul. 31 - Aug. 20 Zhou Xin Scientific Collaboration, Japan Jul. 31 - Aug. 20 Liu Jie Scientific Collaboration, USA Aug. 1 - 10He Yuan International Conference, USA Aug. 2 - 8Li Wenjian International Conference, Australia Aug. 2 - 8 Wang Jufang International Conference, Australia Aug. 2 - 8He Jinpeng International Conference, Australia Aug. 2 - 8 Zhou Guangming International Conference, Russia Aug. 3 - 9 Cong Yan Summer School, Korea Aug. 3 - 9Jin Peng Summer School, Korea Aug. 3 - 9 Guo Junwei Summer School, Korea Aug. 3 - 9 Cheng Qian Summer School, Korea Aug. 3 - 9Li Chenxing Summer School, Korea Aug. 3 - 9Shi Longbo Summer School, Korea Aug. 3 - 9CAI Xiaohong International Conference, Canada Aug. 7 - 11 Chen Qi Scientific Collaboration, Canada Aug. 10 - Dec. 7 Chang Wei Scientific Collaboration, Canada Aug. 10 - Dec. 7 Xing Yuanming Summer School, Japan Aug. 20 - 27 Ma Shaobo Summer School, Japan Aug. 20 - 27 Sun Liangting International Conference, Russia Aug. 23 - 27 Lu Wang International Conference, Russia Aug. 23 - 27 Cao Yun International Conference, Russia Aug. 23 - 27 Gu Long International Conference, Japan Aug. 24 - 30 Yuan Ping Scientific Collaboration, USA Aug. 25 - 30 Ma Lizhen Scientific Collaboration, USA Aug. 25 - 30 Yao Qinggao Scientific Collaboration, USA Aug. 25 - 30 Zhang Xiaoqi Scientific Collaboration, USA Aug. 25 - 30 Chai Weiping International Conference, Japan Aug. 30 - Sep. 6 Ma Xinwen International Conference, Argentina Aug. 30 - Sep. 8 Liu Jie International Conference, Argentina Aug. 30 - Sep. 8 Duan Jinglai International Conference, Argentina Aug. 30 - Sep. 8 Zhao Hongwei International Conference, Switzerland Aug. 31 - Sep. 6 Zhang Zimin International Conference, Switzerland Aug. 31 - Sep. 6Guo Xiaohong International Conference, Switzerland Aug. 31 - Sep. 6 Zhang Hu International Conference, Switzerland Aug. 31 - Sep. 6 Zhao Huanyu International Conference, Switzerland Aug. 31 - Sep. 6 Yin Xuejun International Conference, Switzerland Aug. 31 - Sep. 6 Xiao Guoqing Scientific Collaboration, USA Sep. 2 - 7CAI Xiaohong Scientific Collaboration, USA Sep. 2 - 7Li Wenjian Scientific Collaboration, USA Sep. 2 - 7 Zhang Xiaolin Scientific Collaboration, USA Sep. 2 - 7 Wang Shuyang Scientific Collaboration, USA Sep. 2 - 7 Dong Xicun Scientific Collaboration, USA Sep. 2 - 7 Tang Xiaodong Scientific Collaboration, Romanian Sep. 10 - 30 Zhang Ningtao Scientific Collaboration, Romanian Sep. 10 - 30 Sun Jianrong International Conference, Belgium Sep. 13 - 20 Zhu Yabin International Conference, Belgium Sep. 13 - 20 Liu Yang International Conference, Greece Sep. 14 - 19 Du Guanghua International Conference, USA Sep. 20 - 26 Wang Meng Scientific Collaboration, Germany Sep. 23 - Oct. 15 Liu Zhong Scientific Collaboration, Germany Sep. 23 - Oct. 15 Yan Xin Liang Scientific Collaboration, Germany Sep. 23 - Oct. 15 Chen Ruijiu Scientific Collaboration, Germany Sep. 23 - Oct. 15 Yuan Youjin International Conference, Germany Sep. 28 - Oct. 4 Yang Jiancheng International Conference, Germany Sep. 28 - Oct. 4 Zhang Yuhu International Conference, Germany Sep. 28 - Oct. 4 Ma Xinwen International Conference, Germany Sep. 28 - Oct. 4 Xiao Guoqing International Conference, Germany Sep. 28 - Oct. 4 Yang Jiancheng Scientific Collaboration, Germany Sep. 28 - Oct. 14 Shi Jian Scientific Collaboration, Germany Oct. 2 - Oct. 14 Chai Weiping Scientific Collaboration, Germany Oct. 2 - Oct. 14 Li Jinyang International Conference, Japan Oct. 5 - 10 Wang Dawei International Conference, Japan Oct. 5 - 10 CAI Xiaohong International Conference, Japan Oct. 5 - 10 Yan Shun International Conference, Japan Oct. 5 - 10 Chen Dianyong Scientific Collaboration, Russia Oct. 5 - 12Qin Zhi Scientific Collaboration, Japan Oct. 10 - 30 Fan Fangli Scientific Collaboration, Japan Oct. 10 - 30 Wang Min International Conference, Germany Oct. 13 - 18 Zhao Hongyun Scientific Collaboration, Switzerland Oct. 20 - Dec. 10 Zhang Jinzhe Scientific Collaboration, Switzerland Oct. 20 - Dec. 10 Yang Haibo Scientific Collaboration, Switzerland Oct. 20 - Dec. 10 Sun Zhiyu Scientific Collaboration, Switzerland Oct. 20 - Dec. 10 Yu Yuhong Scientific Collaboration, Switzerland Oct. 20 - Dec. 10 Zhou Yong Scientific Collaboration, Switzerland Oct. 20 - Dec. 10 Yang Lei Scientific Collaboration, United Kingdom Oct. 25 - 30Du Guanghua International Conference, Taiwan Oct. 31 - Nov. 6Ma Xinwen Scientific Collaboration, Switzerland Nov. 1 - 15Jie Liu Scientific Collaboration, Switzerland Nov. 1 - 15Yao Huijun Scientific Collaboration, Switzerland Nov. 1 - 15Yang Yaqing Scientific Collaboration, Switzerland Nov. 1 - 15Mo Dan Scientific Collaboration, Switzerland Nov. 1 - 15Yang Peng Scientific Collaboration, Switzerland Nov. 1 - 15Sun Liangting International Conference, USA Nov. 6 - 15Zhao Hongwei International Conference, USA Nov. 6 - 15He Yuan International Conference, USA Nov. 6 - 15Zhang Junhui International Conference, United Kingdom Nov. 9 - 13Jin Tao International Conference, United Kingdom Nov. 9 - 13 GuoHao International Conference, France Nov. 11 - 15Yang Lei Scientific Collaboration, USA Nov. 23 - 30Yuan Ping Scientific Collaboration, France, Germany Nov. 23 - 28Ma Lizhen Scientific Collaboration, France, Germany Nov. 23 - 28Wu Wei Scientific Collaboration, France, Germany Nov. 23 - 28 Zhang Hong International Conference, USA Nov. 29 - Dec. 6He Yuan Scientific Collaboration, USA Nov. 30 - Dec. 10 Xiao Guoqing Scientific Collaboration, USA Nov. 30 - Dec. 10 Zhao Hongwei Scientific Collaboration, USA Nov. 30 - Dec. 10 Yang Lei Scientific Collaboration, USA Nov. 30 - Dec. 10 Zhang Yuhu International Conference, Japan Dec. 1 - 6Wang Jiansong Scientific Collaboration, Italy Dec. 1 - 8Li Peng International Conference, Russia Dec. 1 - 5Yuan Youjin International Conference, Russia Dec. 1 - 5Mao Lijun International Conference, Russia Dec. 1 - 5Zhang Shenghu International Conference, Japan Dec. 2 - 5Li Yongming International Conference, Japan Dec. 2 - 5Xu Mengxin International Conference, Japan Dec. 2 - 5Chen Dianyong Scientific Collaboration, Japan Dec. 8 - 13Gan Zaiguo Scientific Collaboration, Japan Dec. 8 - 16 Zhiyuan Zhang Scientific Collaboration, Japan Dec. 8 - 16Liu Zhong International Conference, Japan Dec. 11 -14Zhao Quantang Scientific Collaboration, Germany Dec. 16 - Dec. 15 2016 Tang Xiaodong International Conference, France Sep. 22 - 25Zhang Yuhu International Conference, Germany, Czech, Russia Aug. 24 - Sep. 14。
2-10 Direct Measurement of the Main s-process Neutron Source
2014IMP&HIRFL Annual Report·41·(T1/2)i=(t i−t1)ln2ln N1−ln N(t i),(1)(σT1/2)i=(t i−t1)ln2(ln N1−ln N(t i))2√1N(t i)−1N1,(2)where T1/2is the half-life of94m Ru44+.N1=75is total number.t1isfirst observed decay time.t i is observed decay time.i is decay number from2to39.N(t i)is the number of remain ions at the decay time of t i.Applying Eqs.(1)and(2),and correcting the relativistic effectγ=1.302,we get a preliminary result that the half-life of94m Ru44+in the ion rest frame is(89.55±19.49)µs.The result agrees with the expected value94.78µs, proving that half-life in tens of microseconds has been measured successfully.The detailed analysis of half-life of 94m Ru44+is in progress.References[1]Yu.A.Litvinov,F.Bosch.Rep Prog Phys,74(2011)016301.[2] C.M.LEDERER,J.M.Jaklevic,J.M.Hollander,Nucl.Phys.A,169(1971)449.[3]X.L.Tu et al.,Chin.Phys.C,33(2009)516.∗Foundation item:973Program of China(2013CB834401),NSFC(U1232208,U1432125,11205205),Helmholtz-CAS Joint Research Group(HCJRG-108).2-10Direct Measurement of the Main s-process Neutron Source Reaction,13C(α,n)16O,at Stellar EnergiesTang Xiaodong,Ren Jie1,Chen Han,Chen Zhijun,Chen Xiongjun1,Huang Hanxiong1,Jiang Liyang1, Li Kuoang,Ruan Xuchao1,Wang Shuo2,Zhang Ningtao and the JUNA collaboration(1China Institute of Atomic Energy,Beijing102413,China2Department of Physics,Shandong University,Weihai,Shandong,China) The13C(α,n)16O reaction is the key neutron source reaction for the main s-process nucleosynthesis[1].The important energy range(Gamow window)for the13C(α,n)16O reaction during the s-process spans from140to 230keV in the center of mass frame.Because of the Coulomb barrier,the cross sections drop exponentially as measurement approaches the Gamow window energies.Limited by cosmic ray background and the available beam intensity,the ground-based measurements are limited to energies above280keV.Therefore,the extrapolation based on R-matrix calculation and/or in-direct measurement is the current method to estimate the cross sections for astrophysical interest with limited precision.Moreover,due to the existence of sub-threshold resonances,there are rather large uncertainties associated with the extrapolated cross sections which limit the precision of the current reaction rate and thus prevent us from a complete understanding of the nucleosynthesis of heavy elements.China JinPing underground Lab(CJPL)is currently the deepest underground lab in the world,with an over-burden of6720m.w.e[1].By comparing with Gran Sasso National Laboratory in Italy,the muonflux in CJPL is about1/100,the U/Th backgrounds and neutron background are also significantly lower.With its supreme low background condition,CJPL is listed as one of the most ideal underground laboratories for particle physics and nuclear astrophysics.By now,two dark matter experiments,CDEX[2]and PandaX[3],are being carried out in CPJL. Meanwhile,new experimental caves are being built to host more underground experiments,such as underground nuclear astrophysics JUNA[4].“The underground experimental study of the key problems in nuclear astrophysics”,is initiated in2015by the JUNA collaboration consisting of China Institute of Atomic Energy,Institute of Modern Physics,Tsinghua University,Shanghai Jiaotong University and Sichuan University.This project is funded jointly by NSFC,CAS and CNNC.The goal of the project is to take the advantage of the ultralow background in Jinping underground lab,thefirst underground high current accelerator based on an ECR source and high sensitive detection systems to study directly the crucial nuclear reactions for thefirst time within their relevant stellar energy range.·42·IMP&HIRFL Annual Report2014 The13C(α,n)16O project is one of thefirst four physics programs.Our high current accelerator driven by a powerful ECR source will be thefirst of its kind in underground laboratories.It will provide10mA He+in the energy range of50∼400keV(Fig.1(a)).The detection system consists of a liquid scintillator and203He detectorsFig.1(color online)(a)400kV High current accelerator driven by ECR source.(b)Schematic drawing of low background highly sensitive fast neutron detector.1)LN2cold trap;2)Copper tube;3)high power13Ctarget;4)Liquid scintillator;5)3He detectors;6)PMTs.The neutron shielding is not shown in thisfigure.(Fig.1(b)).The neutrons produced by13C(α,n)16O has energies between2∼3MeV.These neutrons will be firstly slowed down by the scintillator.Some of the thermalized neutrons will be captured by the3He detectors. The fast neutron signal will be identified with the coincidence between the liquid scintillator and the3He detectors. With the high current beam,ultralow natural background and highly sensitive fast neutron detector,we shall be able to extend our measurement down to E cm=0.2MeV,the middle of the Gamow window.The accelerator will be installed in CJPL by the end of2017.The physics experiments will be started in2018.Our result will be crucially important for testing and calibrating the predictive power of extrapolating model,providing a reliable astrophysical reaction rate,and eliminating one important uncertainty in AGB stellar model.References[1]“The Frontiers of Nuclear Science”,Nuclear Science Advisory Committee’s December2007Long Range Plan.[2]KeJun Kang,JianPing Cheng,Jin Li,et al.,arXiv:1303.0601.[3]X.G.Cao,X.Chen,Y.H.Chen,et al.,arXiv:1405.2882.[4] D.Normile,Science,346(2014)1041.。
6-27 Structural Design of ADS-L60 Superconducting Magnets
2014IMP &HIRFLAnnual Report·281·6-27Structural Design of ADS-L60Superconducting Magnets Mei Enming,Wu Wei,Wu Beimin and Yan Tongjun Accelerator driven system (ADS)is the effective tool for transmuting the long-lived transuranic radionuclides into shorter-lived radionuclides.A projectcalled C-ADS is being studied at the Chinese Academy of Sciences.Injector IIprototype of C-ADS which is in charge of by the Institute of Modern Physics has already gained a good progress so far.Two superconducting solenoids with the effective length of 150mm have been designedandfabricatedby Magnet and Mechanical Group of IMP and installed into the testing cryomodule [1].Accordance with the new physical requirements,the new solenoids (ADS-L60)with effective length of 60mm is needed.This paper will introduce the structural design of the latest model of ADS-L60superconducting magnet [2].The ADS-L60consists of three solenoid coils and two pairs of correction coils which are perpendicular to each other.The parameters of the SC magnet are shown in Table 1.The 3D model of magnetic design is shown in Fig.1.Table 1The Parameters of SC Magnet.ParameterValue Center field5.4T Effective length60mm Stray field 200Gs line≥180mm from the center Correction of integral0.00478Tm Bore diameter 40mmFig.1(color online)The 3D model of magnetic design.Fig.2(color online)The Explosive View of the WindingFramework Structure.Due to the restriction of the space,the two pairs of perpendicular correction coils are inserted into the magnetFig.3(color online)Charging and Quench of the Magnet.bore.Three solenoid coils are wound on their sepa-rated formers and then assembled together.The explo-sive view of the winding framework structure is showedin Fig.2.In October of 2014,we had finished the cryogenictest and magnetic field measurement.The energizingprocess of the magnet is showed in Fig.3.The finallyquenched magnetic flux density is 6.7T,which is 22.4%higher than the design value.The result certified thatthe novel structure of ADS-L60is reasonable,and thedevelopment of the mini-type superconducting magnet is successful.References[1]Xiaoliang Yang,Lizhen Ma,et al.,Chinese Physics C,36(2012)886.[2]Wei Wu,Zhijun Wang,et al.,Chinese Physics C,37(2013)010201.。
保险公司递延保单获取成本研究[权威资料]
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保险公司递延保单获取成本研究【摘要】递延保单获取成本是美国财务会计准则委员会（FASB）制定的GAAP准则下对保单获取成本进行资本化处理的会计处理方式。
本文基于FASB 关于保险合同取得成本会计的最新规定以及美国国际联合公司的相关应用，对递延保单获取成本的内容，影响因素，会计处理方式及GAAP准则的变化进行分析，并对我国保险公司保单获取成本的会计处理提出建议。
【关键词】递延保单获取成本，会计处理，GAAP准则，美国国际集团一、保单获取成本的相关背景介绍保单获取成本是保险公司在取得新保险合同初期发生的相关支出，例如佣金费用，保单发放和核保费用等。
由于保单获取成本较高，极大影响着保险公司财务管理和利润衡量，保单获取成本的定义，内容，尤其是会计处理方式对保险公司特别是以长险合同为主的寿险公司有着至关重要的作用。
目前对保单获取成本的处理方式有两种。
国际会计准则和中国会计师准则均将保单获取成本在保单取得初期费用化，而美国会计准则采用资本化处理，将保险合同取得成本确认为资产，即递延保单获取成本，并在保单生效的期限内进行与收入配比的摊销，直至保单终止。
二、递延保单获取成本的计提FASB在2010年10月26日发布最新会计准则—议题944（topic 944），对递延保单获取成本的类型和定义做了精确的解释并明确了取得成本的范围。
，FASB将保单获取成本（Deferred Acquisition Cost，简称DAC）定义为因成功获取新保险合同而产生的直接相关费用。
议题944实际上是明确缩小了递延保单获取成本的范围，在2011年12月15日议题生效后，保险公司可以通过追溯的方式调整年度内的递延保单获取成本。
以美国最大的保险公司美国国际集团（American International Group，简称AIG）公司为例，2011年AIG公司的保费收入为389.9亿美元，递延保单获取成本为80.19亿美元。
在采用新的会计准则后，AIG公司预计税前的递延保单获取成本将会减少49亿美元，税后的股东的所有者权益将会减少33亿美元。
《CAS 41—在其他主体中权益的披露》 VS 《IFRS 12—在其他主体中权益的披露》
《CAS 41—在其他主体中权益的披露》 VS 《IFRS 12—在其他主体中权益的披露》2014年3月27日，财政部发布《关于印发<企业会计准则第41号——在其他主体中权益的披露>的通知》（财会[2014]16号）。
自2014年7月1日起在所有执行企业会计准则的企业范围内施行，鼓励在境外上市的企业提前执行。
除了未纳入合并财务报表范围的结构化主体外，企业比较财务报表中披露的本准则施行日之前的信息与本准则要求不一致的，应当按照本准则的规定进行调整。
中国现行准则有关企业在其他主体中权益的披露散见于《企业会计准则第2号——长期股权投资》和《企业会计准则第33号——合并财务报表》之中。
新的准则整合并优化在子公司、联营企业、合营企业中权益的披露；要求拥有重要少数股东权益的子公司、合营企业和联营企业均需要披露主要财务信息；在持股比例和表决权比例方面，将母公司和子公司作为一个整体考虑，要求披露少数股东的持股比例和表决权比例；从不同报告主体（报告企业或集团）角度，对有关重要限制的披露进行了区分，要求披露集团内企业（或主体）之间相互转移资金受到的限制等；在失去对子公司控制时，要求披露剩余权益投资的公允价值及按照公允价值重新计量产生的相关利得和损失金额；对于重要的合营企业或联营企业，采用权益法进行会计处理但该投资存在公开报价的，还应当披露其公允价值；增加在结构化主体中权益的披露，并分别对纳入合并范围的结构化主体和未纳入合并范围的结构化主体规范了披露要求。
新发布的合营安排准则与2013年1月1日起生效的《国际财务报告准则第12号——在其他主体中权益的披露》及2014年1月1日起生效的关于投资性主体的修订基本一致。
1112注：中文来源于财政部组织翻译的IFRS 12。
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