The audit objectives,audit objects,time scope and regions,audit methods,evaluation content,evaluation indicator system and common problems in the audit of mineral resources are studied.The audit objectives of mineral ...The audit objectives,audit objects,time scope and regions,audit methods,evaluation content,evaluation indicator system and common problems in the audit of mineral resources are studied.The audit objectives of mineral resources assets are initially clarified,and the audit objects and scope are defined;common audit methods and audit contents are summarized,and the evaluation indicator system is constructed;common problems in practice are summarized to provide reference for the audit work of mineral resource assets of leading cadres.展开更多
Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance ...Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company.This article presents a new approach:Sustainable Performance Accounting(SPA),which is based on an extension of bookkeeping by including ESG bookkeeping.SPA enables companies to systematically measure and manage their sustainability performance.The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice.The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting.展开更多
The ability of fund asset allocation is an important factor of influence the fund performance. Choose stock funds, starting from the stock fund investment strategy, different investment strategies have their respectiv...The ability of fund asset allocation is an important factor of influence the fund performance. Choose stock funds, starting from the stock fund investment strategy, different investment strategies have their respective asset allocation. For fund asset allocation ability, this paper chose different performance indicators, through the method of comparison between group and group, listed stock funds of our country classification in K - W single factor ANOVA. At the same time, according to the result of test, analyze the causes affect the ability of the fund asset allocation, and gives the corresponding investment advice.展开更多
针对当前资产定位系统定位精度、建设成本和部署灵活性难以有效平衡的问题,基于BLE Mesh采用多维标度分析(MultiDimensional Scaling-Map,MDS-MAP)定位算法设计了一种资产定位系统。系统首先对原始接收信号强度(Received Signal Strengt...针对当前资产定位系统定位精度、建设成本和部署灵活性难以有效平衡的问题,基于BLE Mesh采用多维标度分析(MultiDimensional Scaling-Map,MDS-MAP)定位算法设计了一种资产定位系统。系统首先对原始接收信号强度(Received Signal Strength Indicator,RSSI)进行高斯-卡尔曼融合滤波,提高了RSSI值的准确性;然后利用生存时间(Time To Live,TTL)对中继节点进行约束,提高了数据传输的有效性;最后利用半径弥补法与Bellman-Ford融合迭代方案对生成的距离矩阵进行修正,减小了测距误差。实验结果表明,所设计的系统可有效完成蓝牙标签信息更新以及位置展示,平均定位精度达到了0.94 m。本系统具有成本低、工程实施方便的优点,有一定的应用价值和发展前景。展开更多
文摘The audit objectives,audit objects,time scope and regions,audit methods,evaluation content,evaluation indicator system and common problems in the audit of mineral resources are studied.The audit objectives of mineral resources assets are initially clarified,and the audit objects and scope are defined;common audit methods and audit contents are summarized,and the evaluation indicator system is constructed;common problems in practice are summarized to provide reference for the audit work of mineral resource assets of leading cadres.
文摘Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company.This article presents a new approach:Sustainable Performance Accounting(SPA),which is based on an extension of bookkeeping by including ESG bookkeeping.SPA enables companies to systematically measure and manage their sustainability performance.The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice.The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting.
文摘The ability of fund asset allocation is an important factor of influence the fund performance. Choose stock funds, starting from the stock fund investment strategy, different investment strategies have their respective asset allocation. For fund asset allocation ability, this paper chose different performance indicators, through the method of comparison between group and group, listed stock funds of our country classification in K - W single factor ANOVA. At the same time, according to the result of test, analyze the causes affect the ability of the fund asset allocation, and gives the corresponding investment advice.
文摘针对当前资产定位系统定位精度、建设成本和部署灵活性难以有效平衡的问题,基于BLE Mesh采用多维标度分析(MultiDimensional Scaling-Map,MDS-MAP)定位算法设计了一种资产定位系统。系统首先对原始接收信号强度(Received Signal Strength Indicator,RSSI)进行高斯-卡尔曼融合滤波,提高了RSSI值的准确性;然后利用生存时间(Time To Live,TTL)对中继节点进行约束,提高了数据传输的有效性;最后利用半径弥补法与Bellman-Ford融合迭代方案对生成的距离矩阵进行修正,减小了测距误差。实验结果表明,所设计的系统可有效完成蓝牙标签信息更新以及位置展示,平均定位精度达到了0.94 m。本系统具有成本低、工程实施方便的优点,有一定的应用价值和发展前景。
