Research on the Integration Path of Enterprise Management Accounting and Financial Accounting: Taking Construction Enterprises as an Example

The rapid pace of economic globalization has presented both unprecedented opportunities and challenges for the construction industry.Management accounting and financial accounting,as integral components of enterprise management,play indispensable roles in the development of construction companies.While both disciplines possess distinct characteristics,the evolving business landscape necessitates a more integrated approach.By combining the strengths and values of both,construction companies can gain valuable insights and make informed decisions.This paper delves into the concepts of management accounting and financial accounting,explores the feasibility of their integration within construction companies,and provides recommendations for implementation to foster sustainable development.The insights and strategies presented in this paper can serve as a valuable reference for other construction companies seeking to optimize their management and operations.

Water and nitrogen footprint assessment of integrated agronomic practice management in a summer maize cropping system

The footprints of water and nitrogen(WF and NF)provide a comprehensive overview of the type and quantity of water consumption and reactive nitrogen(Nr)loss in crop production.In this study,a field experiment over two years(2019 and 2020)compared three integrated agronomic practice management(IAPM)systems:An improved management system(T2),a high-yield production system(T3),and an integrated soil-crop management system(ISCM)using a local smallholder farmer’s practice system(T1)as control,to investigate the responses of WF,Nr losses,water use efficiency(WUE),and nitrogen use efficiency(NUE)to IAPM.The results showed that IAPM optimized water distribution and promoted water use by summer maize.The evapotranspiration over the whole maize growth period of IAPM increased,but yield increased more,leading to a significant increase in WUE.The WUE of the T2,T3,and ISCM treatments was significantly greater than in the T1 treatment,in 2019 and 2020respectively,by 19.8-21.5,31.8-40.6,and 34.4-44.6%.The lowest WF was found in the ISCM treatment,which was 31.0%lower than that of the T1 treatment.In addition,the ISCM treatment optimized soil total nitrogen(TN)distribution and significantly increased TN in the cultivated layer.Excessive nitrogen fertilizer was applied in treatment T3,producing the highest maize yield,and resulting in the highest Nr losses.In contrast,the ISCM treatment used a reduced nitrogen fertilizer rate,sacrificing grain yield partly,which reduced Nr losses and eventually led to a significant increase in nitrogen use efficiency and nitrogen recovery.The Nr level in the ISCM treatment was34.8%lower than in the T1 treatment while NUE was significantly higher than in the T1 treatment by 56.8-63.1%in2019 and 2020,respectively.Considering yield,WUE,NUE,WF,and NF together,ISCM should be used as a more sustainable and clean system for sustainable production of summer maize.

Impact of Integrative Nutrition Health Coaching in Weight Management Programs: A Case Report

Background: Integrative nutrition has been defined as providing a combination of medical nutrition therapy including a personalized investigation on the root cause of chronic diseases due to poor lifestyle. It has been evident that integrative nutrition has a strong impact in weight management. Case Report: 5 case reports were investigated in the current study where we reported 5 cases of participants that have completed a 6-month duration of a telenutrition weight loss program, supported with weekly telemonitoring and monthly telehealth coaching following an integrative nutrition approach. All participants have significantly lost weight through a 6-month period. Additionally, each participant has worked on specific aspect in their lifestyle following the circle of life components to overcome struggles in following their diets and support weight management. All 5 participants had a significant negative correlation between weight and having fun, home cooking, spirituality, sports, and their jobs, which means that being satisfied with the mentioned (CoL) measures, lower values of the weight and increase steps. Thus, future research must carry similar interventions with long term durations and evaluate the most common aspect of life associated with obesity.

Effectiveness of Implementing an Integrated Care Management Program for Rabies Vaccination Patients

Objective:To analyze the effect of implementing a comprehensive nursing management program for rabies vaccination patients.Methods:100 cases of rabies vaccination patients were selected as observation objects from January 2022 to December 2023,and after enrollment,they were grouped according to the different nursing management programs,with 50 cases in each group.The control group was only given routine nursing management,and the observation group was combined with comprehensive nursing management on the basis of routine nursing management.The completion rate of vaccination,the rate of adverse reactions,and the satisfaction rate were assessed,comparing the clinical effects of different nursing management programs.Results:The completion rate of the 5th shot of rabies vaccination in the observation group was 82.00%higher than 64.00%in the control group(χ^(2)=4.1096,P<0.05);the rate of adverse reaction of vaccination in the observation group was 4.00%lower than 18.00%in the control group(χ^(2)=5.0051,P<0.05);the vaccination satisfaction in the observation group was 98.00%higher than 86.00%in the control group(χ^(2)=4.8913,P<0.05).Conclusion:The application of comprehensive nursing management program can help rabies vaccination patients to improve the completion rate of vaccination and reduce the incidence of adverse reactions to vaccination,with clear effects.

Impact of Integrated Anesthesia and Nursing Management in the Recovery Room for Hypertension Surgery Patients

Objective:To analyze and evaluate the effects of the anesthesia and nursing integration management model in the anesthesia recovery room for patients undergoing hypertension surgery.Methods:A total of 100 patients with hypertension admitted to the hospital from May 2020 to December 2021 were selected and divided into two groups based on different management methods:the control group and the observation group,with 50 patients in each group.The control group received traditional nursing management,while the observation group was managed using the integrated anesthesia and nursing management model.Various indicators,including complications,recovery period metrics,vital signs,nursing satisfaction,and patient emotions,were compared between the two groups to determine the most suitable anesthesia nursing model.Results:Implementation of the integrated anesthesia and nursing management model showed that the mean arterial pressure and blood oxygen saturation levels in the observation group were significantly higher than those in the control group.The nursing satisfaction in the observation group was also markedly improved.Furthermore,the incidence of complications in the observation group was significantly lower than in the control group.Conclusions:The integrated anesthesia and nursing management model in the anesthesia recovery room positively influences patient outcomes.It effectively reduces complications,alleviates patients’psychological and emotional stress,and stabilizes vital signs.Additionally,this model enhances the professional performance of nursing staff,significantly improving the overall quality of nursing care and patient satisfaction.

The Integration Strategy of Class Teacher Management and Mathematics Teaching

The professional and moral education of high school mathematics teachers will make classroom management work better,but their work pressure will also lead to classroom management problems.To do a good job in high school class teacher management and organically integrate it with mathematics teaching,we need to start from two aspects:mathematics teaching class teachers and class teacher work teaching,and penetrate mathematical thinking into daily classroom management,moral education,and classroom culture construction.Based on the attributes of the subject,we guide high school students to reflect after class to stimulate their self-management initiative through the cultivation of qualified class representatives.In addition,it is necessary to skillfully resolve classroom generative problems,change the roles of teachers and students,and integrate classroom management with mathematics teaching.

Asset Integrity Management in Mitigating Oil and Gas Pipeline Vandalism in the Niger Delta Region—Deep Burial Solution

Pipelines, as means of transportation of water and hydrocarbon have been considered “effective, safe and reliable”. Over the years, pipeline failures in Niger Delta region of Nigeria have resulted in loss of lives, water pollution, soil contamination, air pollution, destruction of infrastructures and aquatic lives, and other losses. The study area, Niger Delta region is located on Latitude 4°50' 00"N, longitude 6°00'00"E and comprised of nine coastal states of Nigeria (about 70,000 km2). Failure data were collected using: Questionnaires administered to experienced pipeline engineers in the International oil and gas companies (IOCs), Personnel interviews, and reports from the Department of Petroleum Resources, Nigerian National Petroleum Corporation (NNPC). This study assessed the strategies employed by four IOCs to mitigate pipeline failures in the process of asset integrity management. Design and construction methods detailing pipelines laying to infiltration discouraging-depth were studied. The results obtained showed that vandalism is presently the major cause of pipeline failures. Deep burial solution was therefore explored as a vandalism mitigation approach and its cost of implementation for a typical Φ20"× 15 km trunkline in the region showed 9.627% (≈809.3 million Naira) rise compared to the normal burial option, and this difference accrued mainly from equipment and personnel cost. This is a paltry sum compared to the huge losses due to vandalism. Finally, this study posits that the available regulatory framework is now inadequate for pipeline design, construction, and operations due to this challenge and requires urgent amendment in favour of deep burial option.

Integrity-Management Characteristics and Efficiency Evaluation of Oil and Gas Pipelines

Pipeline integrity is a cornerstone of the operation of many industrial systems, and maintaining pipeline integrity is essential for preventing economic losses and ecological damage caused by oil and gas leaks. Based on integritymanagement data published by the US Pipeline and Hazardous Materials Safety Administration, this study applied the k-means clustering and data envelopment analysis(DEA) methods to both explore the characteristics of pipeline-integrity management and evaluate its efficiency. The k-means clustering algorithm was found to be scientifically valid for classifying pipeline companies as either low-, medium-, or high-difficulty companies according to their integrity-management requirements. Regardless of a pipeline company's classification, equipment failure was found to be the main cause of pipeline failure. In-line inspection corrosion and dent tools were the two most-used tools for pipeline inspection. Among the types of repair, 180-day condition repairs were a key concern for pipeline companies. The results of the DEA analysis indicate that only three out of 34 companies were deemed to be DEA-effective. To improve the effectiveness of pipeline integrity management, we propose targeted directions and scales of improvement for non-DEA-effective companies.

INTEGRATION OF HUMAN FACTORS ENGINEERING AND QUALITY MANAGEMENT

Human factors engineering and quality management are different research branches in the field of industrial engineering.A basis for interaction based on the concepts and techniques of human factors engineering and quality management with some practical examples of cooperative effect is defined in this paper.The specific challenges about the quality management in manufacturing and service are presented to demonstrate that the human factors analysis of quality problems leads to new tends for integrated development.

Optimizing integrative cultivation management improves grain quality while increasing yield and nitrogen use efficiency in rice

A major challenge in rice(Oryza sativa L.)production is to cope with increasing grain yield and fertilizer use efficiency without compromising grain quality.This study was designed to determine if optimizing integrative cultivation management in rice could improve grain quality while increase yield and nitrogen use efficiency(NUE).An indica-japonica hybrid rice cultivar and a japonica rice cultivar were grown in the field,with five cultivation managements including no N application(0 N),local farmer's practice(LFP),and three optimizi ng in teg rati ve cultivati on managements,reducing N rate and increasi ng plant density(ND),ND+alternate wetting and moderate soil drying irrigation(NDW),and NDW+applying rapeseed cake fertilizer(NDWR).The results showed that the optimizi ng integrative cultivati on man ageme nts could not only in crease grain yield,but also enhance NUE compared to LFP.Compared to LFP,NDWR sign ifica ntly in creased brow n,milled,head milled rice rate,ratio of the kern el le ngth to breadth and breakdown value of starch,whereas decreased amylose content,gel consiste ncy,prolamin con tent,setback value,perce ntage of chalky kern els,and chalki ness.The three optimizing in tegrative cultivation managements increased con tents of total protei ns,albumin and glutelin,activities of the key enzymes involved in the sucrose-starch con version in grains,root oxidati on activity,and malic and succinic acid concentrations in root exudates during the grain-filling period.The results suggested that optimizing integrative cultivation managements could improve grain quality meanwhile increase grain yield and NUE by enhancing physiological activities of rice plants.

The effect of integrative crop management on root growth and methane emission of paddy rice

In previous studies, integrative crop management (ICM) improved shoot growth and grain yield of rice (Oryza sativa L.). However, little is known about the effect of ICM on root growth and methane (CH4) emission of paddy rice. In this study, two rice varieties, Wuyunjing 24 and Yongyou 2640, were grown. A field experiment was conducted with three crop management treatments including zero nitrogen fertilization (0N), local farmer practice (LFP), and ICM. Root morphophysiological traits and CH4 emission from the paddy field were investigated. ICM significantly increased mean grain yield by 29.9%, with the effect attributed mainly to an increase in mean total number of spikelets by 26.4% compared to LFP. ICM increased root and shoot biomass, root length, number of roots, root oxidation activity (ROA), root bleeding rate, and root total and active absorbing surface area by respectively 24.4%, 25.7%, 17.1%, 9.3%, 18.7%, 29.5%, 12.1%, and 24.7%. The concentrations of malic, succinic, and acetic acids in root exudates were respectively 5.8%, 6.0%, and 10.5% higher in ICM than in LFP. Compared to LFP, ICM significantly decreased the rate of CH4 emission during emission peak stages and reduced total CH4 emission by 17.1%. The root morphophysiological traits were positively and significantly correlated with grain yield, whereas root length, specific root length, ROA, and root total and active absorbing surface area were negatively and significantly correlated with total CH4 emission. These results suggest that ICM could achieve the dual goals of increasing grain yield and reducing the greenhouse gas effect by improving the root morphology and physiological traits of paddy rice.

SWOT Analysis and Challenges of Nile Basin Initiative:An Integrated Water Resource Management Perspective

River Nile is one of the longest transboundery rivers and it is shared and used by Burundi,Democratic Republic of Congo,Egypt,Ethiopia,Eritrea,Kenya,Rwanda,Sudan,Tanzania and Uganda.As of today,the Nile is a crucial resource for the economic development of the Nile Basin countries and a vital source of livelihood for 160 million inhabitants as well as 300 million people living in the 10 riparian countries.The Nile Basin Initiative(NBI) is one of the international cooperative river basin management program and regional partnership where all the Nile Basin countries except Eritrea unite to pursue long-term sustainable development,improved land use practices and management.This review therefore focused on the challenges not faced on NBI in terms of integrated use of the river and conducted analysis of strengths,weaknesses,opportunities and threats(SWOT) based on secondary data.The result of the review revealed that for decades,the Nile Basin people have been facing many complex environmental,social,economic and political challenges that have made it difficult for the proper management and sustainability of Nile water.The initiative provides training to develop skills in government ministries,non-governmental organizations and local communities in each country.It is also working to raise awareness of critical environmental issues by strengthening networks of environmental education practitioners;developing curriculum in the education sector.The challenges of NBI include the involvement and funding of World Bank,lack of sufficient staff,procedural and policies conflicts,lack of coordination and linkage with other regional institutions and lack of recognition as river basin organization.Considering the complex nature of the project,it is recommended that the NBI should come up with a strong multi-disciplinary monitoring and evaluation team to follow up all implemented projects.The NBI should carry out participatory land use planning in communities along the river basin.Moreover,livelihood analysis should be carried out especially in communities along the Nile to come up with poverty eradication projects which are socially acceptable,applicable,economically viable and affordable.

Potato late blight caused by Phytophthora infestans:From molecular interactions to integrated management strategies

Over 170 years after the infamous Irish Potato Famine,potato late blight(PLB)caused by Phytophthora infestans remains the single most devastating disease of global potato production,causing up to 10 billion USD in yield loss and management costs.Through decades of research,growers and agronomists in the field as well as laboratory scientists have made significant progress in understanding the molecular pathogenesis process of this critical pathosystem and effective management strategies to control PLB.Yet,the need to feed an ever-increasing global population under changing climate demands continued improvement in efficient and sustainable PLB management schemes that can be implemented across a broad economic spectrum.In this review,we briefly summarize the current understanding of the molecular interaction between P.infestans and its host plants,highlight the current integrated pest management strategy to control PLB on local and continental scales,and discuss the potential of further improvement of sustainable PLB control through genetic enhancement of crop resistance and emerging crop protection technologies.

An integrated pest management program for managing fusarium head blight disease in cereals

Fusarium head blight(FHB)is a worldwide devastating disease of small grain cereals and Fusarium graminearum species complex(FGSC)is the major pathogen causing the disease.The epidemics of FHB lead to the reduction of grain yield and economic losses.Additionally,mycotoxins produced by the FHB pathogens are hazardous to the health of human and livestock.In this review,we summarize the epidemiology of FHB,and introduce effects of this disease on economy,environment and food safety.We focus on the integrated management approaches for controlling FHB including agronomic practices,resistant cultivars,chemical control,and biocontrol.In addition,we also discuss the potential novel management strategies against FHB and mycotoxin.

Sensing-Assisted Accurate and Fast Beam Management for Cellular-Connected mmWave UAV Network

Beam management,including initial access(IA)and beam tracking,is essential to the millimeter-wave Unmanned Aerial Vehicle(UAV)network.However,the conventional communicationonly and feedback-based schemes suffer a high delay and low accuracy of beam alignment,since they only enable the receiver to passively“hear”the information of the transmitter from the radio domain.This paper presents a novel sensing-assisted beam management approach,the first solution that fully utilizes the information from the visual domain to improve communication performance.We employ both integrated sensing and communication and computer vision techniques and design an extended Kalman filtering method for beam tracking and prediction.Besides,we also propose a novel dual identity association solution to distinguish multiple UAVs in dynamic environments.Real-world experiments and numerical results show that the proposed solution outperforms the conventional methods in IA delay,association accuracy,tracking error,and communication performance.

Restorating marine coastal ecosystem health as a new goad for integrated catchment management in Tolo Harbour,Hong Kong,China

The paper demonstrates why it is necessary to take the restoration of marine coastal ecosystem health as a new goal for integrated catchment management, in coastal area of the Tolo Harbour. The present goal of integrated catchment management (ICM) in the Tolo Harbour is to meet with Water Quality Objectives. The performance of an ICM plan, Tolo Harbour Action Plan (THAP), is evaluated by using marine coastal ecosystem health indicators including stress indicators and responses indicators. Since the implementation of THAP in 1988, some significant reduction in pollution loading has been observed - reduction of 83 % of BOD load and 82 % of TN between 1988 and 1999. There has been an improvement in the health state of Tolo Harbour marine coastal ecosystem as evidenced in the trends of the physical, chemical and biological indicators, although some reverse fluctuations in some periods exist. However, this can only be considered as the first sign of the ecosystem health restoration, since ecosystem health

Research progress of “shared nurses” under the family community hospital integrated management mode

In order to meet the diverse and multilevel health service needs of the people,following the implementation of the“multi-point practice”of registered physicians by the government in 2009,many pilot projects on the legality of“shared nurses”have been carried out,but there are many difficulties in the process.Through reviewing and researching the relevant literature inland and abroad,this study explores the application of family-community-hospital integrated medical and nursing management model in order to provide a reference for the development and management of“shared nurses”in China.

The use of Bacillus thuringiensis on Forest Integrated Pest Management

Bacillus thuringiensis is a major microbial insecticide and a source of genes encoding several proteins toxic to insects. In this paper the authors g ive a brief summary of Bacillus thuringiensis used on the integrated pest manage ment in forestry. The derivatives of Bt strain HD1 subsp kurstaki have been wide ly used to control the forest pests such as the gypsy moth (Lymantria dispar), s pruce budworm (Choristoneura fumiferana), the pine processionary moth (Thaumetop oea pityocampa), the European pine shoot moth (Rhyacionia buoliana) and the nun moth (Lymantria monacha). Some progresses of transferring and expressing Bt toxi n gene in forest trees are offered with a discussion on the limits and future pr ospects of using Bt products in forestry.

Nitrogen and Phosphorus Loss Law and Emission Reduction Effects Under Water and Fertilizer Management Integrated Mode in Dike Paddy Field

To achieve the purpose of reducing farm non-point source pollution, we integrated site specific nitrogen management precise irrigation, controlled drainage, and wetland eco-repair system in dike area of Taihu basin. During investigation, it had given prominence for the water and fertilizer coupling effects of precise irrigation and site specific nutrient management, the characteristics of integration on controlled irrigation, controlled drainage and wetland ecosystem non-point source pollution control. Then the water and fertilizer integrated management mode of paddy field was put forward in Taihu basin where the water production efficiency increased to 1.64 kg. m-3, water saved 37.8%, fertilizer use efficiency raised 15,4%, yield raised 10%, and N, P load decreased 26%-72%. The modern agricultural and farmland ecosystems that control and cut down the farm non-point source pollution came into being, which can be a reference by Taihu basin to control its agricultural non-point source pollution and eutrophicated water body.

Integrated management strategy for improving the grain yield and nitrogen-use efficiency of winter wheat

Understanding of how combinations of agronomic options can be used to improve the grain yield and nitrogen use efficiency（NUE） of winter wheat is limited. A three-year experiment involving four integrated management strategies was conducted from 2013 to 2015 in Tai＇an, Shandong Province, China, to evaluate changes in grain yield and NUE. The integrated management treatments were as follows： current practice（T1）; improvement of current practice（T2）; high-yield management（T3）, which aimed to maximize grain yield regardless of the cost of resource inputs; and integrated soil and crop system management（T4） with a higher seeding rate, delayed sowing date, and optimized nutrient management. Seeding rates increased by 75 seeds m^-2 with each treatment from T1（225 seeds m^-2） to T4（450 seeds m^-2）. The sowing dates were delayed from T1（5 th Oct.） to T2 and T3（8 th Oct.）, and to T4 treatment（12 th Oct.）. T1, T2, T3, and T4 received 315, 210, 315, and 240 kg N ha^-1, 120, 90, 210 and 120 kg P2O5 ha^-1, 30, 75, 90, and 45 kg K2O ha^-1, respectively. The ratio of basal application to topdressing for T1, T2, T3, and T4 was 6：4, 5：5, 4：6, and 4：6, respectively, with the N topdressing applied at regreening for T1 and at jointing stage for T2, T3, and T4. The P fertilizers in all treatments were applied as basal fertilizer. The K fertilizer for T1 and T2 was applied as basal fertilizer while the ratio of basal application to topdressing（at jointing stage） of K fertilizer for both T3 and T4 was 6：4. T1, T2, T3, and T4 were irrigated five, four, four and three times, respectively. Treatment T3 produced the highest grain yield among all treatments over three years and the average yield was 9 277.96 kg ha^-1. Grain yield averaged across three years with the T4 treatment（8 892.93 kg ha^-1） was 95.85% of that with T3 and was 21.72 and 6.10% higher than that with T1（7 305.95 kg ha^-1） and T2（8 381.41 kg ha^-1）, respectively. Treatment T2 produced the highest NUE of all the integrated treatments. The NUE with T4 was 95.36% of that with T2 and was 51.91 and 25.62% higher than that with T1 and T3, respectively. The N uptake efficiency（UPE） averaged across three years with T4 was 50.75 and 16.62% higher than that with T1and T3, respectively. The N utilization efficiency（UTE） averaged across three years with T4 was 7.74% higher than that with T3. The increased UPE with T4 compared with T3 could be attributed mostly to the lower available N in T4, while the increased UTE with T4 was mainly due to the highest N harvest index and low grain N concentration, which consequently led to improved NUE. The net profit for T4 was the highest among four treatments and was 174.94, 22.27, and 28.10% higher than that for T1, T2, and T3, respectively. Therefore, the T4 treatment should be a recommendable management strategy to obtain high grain yield, high NUE, and high economic benefits in the target region, although further improvements of NUE are required.