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国际大型农业工程项目种植制度设计及农机配置方法
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作者 刘生承 《农业工程》 2023年第5期14-16,共3页
国际大型综合性农业工程项目涉及土地开荒、选种试验、种植制度设计、农机配置和基础设施建设等全产业链内容,种植制度设计和农机配置是项目开发和执行时需要重点研究和把控的内容。种植制度设计是项目的核心,分析国际大型农业工程项目... 国际大型综合性农业工程项目涉及土地开荒、选种试验、种植制度设计、农机配置和基础设施建设等全产业链内容,种植制度设计和农机配置是项目开发和执行时需要重点研究和把控的内容。种植制度设计是项目的核心,分析国际大型农业工程项目特点,探讨通过作物选择、农业气候调查、土壤条件调查和水文条件调查确定种植制度。农机配置依种植制度而定,推荐的农机选型方法是专家推荐法,农机数量配备方法优先选择作业量法和线性规划法。 展开更多
关键词 农业工程项目 种植制度 农机配置 专家推荐 作业量法 线性规划
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Analysis of Leader Intelligence in Telecommunication Industry in Indonesia
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作者 Ratri Wahyuningtyas 《Journal of Modern Accounting and Auditing》 2014年第1期125-132,共8页
Intelligence is individual capacity to act appropriate with purpose, think rationally, and adjust with environmental conditions. A successful company is related with the intelligence and ability of its leader to creat... Intelligence is individual capacity to act appropriate with purpose, think rationally, and adjust with environmental conditions. A successful company is related with the intelligence and ability of its leader to create excellent strategies to be a winner in a competition. High competition occurs among cellular operators in Indonesia. The big-five companies in telecommunication industry are PT. Telkomsel Tbk., PT. XL Axiata Tbk., PT. Indosat Tbk., PT. Telkom Tbk., and PT. Bakrie Telecom Tbk.. Intelligence development is a main focus for an individual to be an effective leader in every situation. The purpose of this research is to find out more about leader intelligence in telecommunication industry. This research uses survey and descriptive method. Operational variables consist of intellectual intelligence (X0, emotional intelligence (X2), spiritual intelligence (X3), and adversity intelligence (X4). We use the Likert type as a scale of quetionaire. We use convenience sampling as a sampling technique. Results from data processing show that intellectual intelligence, emotional intelligence, spiritual intelligence, and adversity intelligence of leader in telecommunication industry are included in high category with an average percentage of 77.95%. There is no dominant intelligence that is needed to be a successful leader. The main focus is how leaders can synergize all the intelligence that they have to solve a problem, and they must also realize that changes in the telecommunication industry are very fast, so they must familiarize themselves to uncertain situations. 展开更多
关键词 intellectual intelligence emotional intelligence spiritual intelligence adversity intelligence
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Triangulation Approach to Costing in Higher Education Institutions
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作者 Panagiotis V. Papadeas 《Journal of Modern Accounting and Auditing》 2013年第11期1431-1441,共11页
This study presents a triangulation approach to the investigation of costing possibilities in Greek higher education institutions. The historical data contained in the financial statements of universities provide the ... This study presents a triangulation approach to the investigation of costing possibilities in Greek higher education institutions. The historical data contained in the financial statements of universities provide the expenditures of the latter. These expenditures are then re-determined with the use of independent variables (Jacobian determinants), as well as with activity-based costing (ABC) and interviews, in order to obtain certainty of accuracy of the calculations and an indication of the cost of educational services, which can help determine magnitudes and improve the long-term planning of university resources. The above process can be used to create cost drivers and cost pools for the new financial burden of academic departments (cost centres) and to calculate the cost per student for each department. This information does not function at variance with or as a substitute for traditional accounting systems but in parallel (or supplementally), providing administrators with more comparative data and a clearer picture of a university's economic operations which will facilitate its decision planning. Thus, it can provide higher education institutions with a decision-making tool for the following tasks: (1) allocation of national and community funds to university departments; (2) financing of textbooks, food, and accommodation; and (3) determining the optimum number of new enrolments. 展开更多
关键词 allocation criteria academic departments cost drivers cost pools DECISION-MAKING
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