Research on workflow meta model supporting activity based costing

Activity based costing (ABC) is a method which can solve many limitations of the traditional cost systems in manufacturing management. In this paper, we investigate how to integrate ABC with workflow technology, and build a workflow meta model supporting ABC. Firstly, the concept and concept model of activity based costing (ABC) are introduced. Next, the meta model of P -PROCE (Process, Product, Resource, Organization, and Cost & Evaluation) is presented. Then the cost meta model is defined by adding ABC to P -PROCE model. Object constraint language (OCL) is used to express meta model and constraints. Finally, we show an enterprise modeling and simulation tool based on the workflow meta model. We can systematically construct an enterprise model and easily and efficiently conduct simulation. Moreover it enables us to analyze and evaluate business processes and its costs.

Research progress on electronic and active site engineering of cobalt‐based electrocatalysts for oxygen evolution reaction

Electrocatalytic water splitting has been identified as a potential candidate for producing clean hydrogen energy with zero carbon emission.However,the sluggish kinetics of oxygen evolution reaction on the anode side of the watersplitting device significantly hinders its practical applications.Generally,the efficiency of oxygen evolution processes depends greatly on the availability of cost‐effective catalysts with high activity and selectivity.In recent years,extensive theoretical and experimental studies have demonstrated that cobalt(Co)‐based nanomaterials,especially low‐dimensional Co‐based nanomaterials with a huge specific surface area and abundant unsaturated active sites,have emerged as versatile electrocatalysts for oxygen evolution reactions,and thus,great progress has been made in the rational design and synthesis of Co‐based nanomaterials for electrocatalytic oxygen evolution reactions.Considering the remarkable progress in this area,in this timely review,we highlight the most recent developments in Co‐based nanomaterials relating to their dimensional control,defect regulation(conductivity),electronic structure regulation,and so forth.Furthermore,a brief conclusion about recent progress achieved in oxygen evolution on Co‐based nanomaterials,as well as an outlook on future research challenges,is given.

Activity Based Costing Adoption Among Manufacturing Companies in Nigeria

The study examines the extent of adoption of Activity Based Costing （ABC） among naanufacturing companies in Nigeria. The primary data were sourced through questionnaires administered to the Management Accountants of 40 selected manufacturing companies in South Western part of Nigeria. Descriptive statistics was employed to analyze the data. The study reveals that inability of the traditional cost systems to provide relevant cost was the most highly ranked reason in their decision to adopt ABC. Traditional methods of allocating overhead were therefore believed to be deficient in terms of improving global competitiveness. Also, 60% of the respondents have adopted ABC due to increased ranges of products, competition and increased overhead. Familiarity with and adoption of ABC was found to be across the manufacturing, more than half of the sample are familiar with it. The 40% of respondents who have not adopted ABC cited the cost and complexity involved with implementation as the main reason in non-adoption. However, cost of implementing ABC was enormous which hinder the small scale manufacturing from adopting it. This result may reflect the fact that larger firms are more likely to have the diverse mix of products or services that makes the use of ABC advantages. Consequently, the study recommends that the companies who have not adopted ABC because of its high cost of implementation should endeavor to consider its adoption because in the long run the benefits derive from it will outweigh its cost. It helps to identify inefficient products, departments and activities and helps to allocate more resources on profitable products. In conclusion, the senior management should also give their utmost support to the implementation and success of ABC.

Optimal pricing decision model based on activity-based costing

In order to find out the applicability of the optimal pricing decision model based on conventional cost behavior model after activity based costing has given strong shock to the conventional cost behavior model and its assumptions, detailed analyses have been made using the activity based cost behavior and cost volume profit analysis model, and it is concluded from these analyses that the theory behind the construction of optimal pricing decision model is still tenable under activity based costing, but the conventional optimal pricing decision model must be modified as appropriate to the activity based costing based cost behavior model and cost volume profit analysis model, and an optimal pricing decision model is really a product pricing decision model constructed by following the economic principle of maximizing profit.

A Study on Cost Control of Agricultural Water Conservancy Projects Based on Activity-based Costing

Based on the theory of activity-based costing and the idea of value chain,activity optimization and cost control are carried out on the whole construction process of agricultural water conservancy projects. Through the use of literature review,case analysis and statistical analysis and other methods,with agricultural water conservancy projects as the research object,and comparing activity-based costing with the traditional model of cost accounting,the writer carries out the corresponding value chain analysis,and comes to the following conclusion: the statistical calculation and analysis of the entire construction process based on activity-based costing can accurately and effectively control the costs of water conservancy projects. Through the use of activity-based costing,the cost data of agricultural water conservancy projects is more detailed and accurate,and cost management personnel can also find non-value-added activities,optimize the enterprise's value chain and achieve cost control objectives through the analysis of the activity chain and value chain of agricultural water conservancy projects.

Application of Activity Based Costing in Customer Evaluation and Management

As plant develops, many industries＇ automatic level is very high leading to the increasing of indirect cost. Traditional costing methods, which use single standard of distributing indirect cost, cannot calculate cus- tomer cost accurately and satisfy managers any more. This paper is aimed on solving the aforesaid problem. In this paper we propose the thought of evaluating customer cost by using activity based costing（ABC） and the tra- ditional model of customer lifetime value（CLV） to improve the CLV model, then analyze the difference of using both models through an empirical study. As a result, ABC can account customer cost more accurately so that the CLV can help managers evaluate customer more effectively.

A New Activity-Based Cost (ABC) Mathematical Model

Along with the product price competition growing intensely, it is apparently important for reasonably distributing and counting cost. But, in sharing indirect cost, traditional cost accounting unveils the limitations increasingly, especially in authenticity of cost information. And the accounting theory circles and industry circles begin seeking one kind of new accurate cost calculation method, and the activity based cost (ABC) method emerges as the times require. In this paper, we will build its mathematical model by the basic principle of ABC, and will improve its mathematical model further. We will establish its comparison mathematical model and make the ABC method go a step further to its practical application.

CRISPR/Cas9-based gene activation and base editing in Populus

The genus Populus has long been used for environmental,agroforestry and industrial applications worldwide.Today Populus is also recognized as a desirable crop for biofuel production and a model tree for physiological and ecological research.As such,various modern biotechnologies,including CRISPR/Cas9-based techniques,have been actively applied to Populus for genetic and genomic improvements for traits such as increased growth rate and tailored lignin composition.However,CRISPR/Cas9 has been primarily used as the active Cas9 form to create knockouts in the hybrid poplar clone“717-1B4”(P.tremula x P.alba clone INRA 717-1B4).Alternative CRISPR/Cas9-based technologies,e.g.those involving modified Cas9 for gene activation and base editing,have not been evaluated in most Populus species for their efficacy.Here we employed a deactivated Cas9(dCas9)-based CRISPR activation(CRISPRa)technique to fine-tune the expression of two target genes,TPX2 and LecRLK-G which play important roles in plant growth and defense response,in hybrid poplar clone“717-1B4”and poplar clone“WV94”(P.deltoides“WV94”),respectively.We observed that CRISPRa resulted in 1.2-fold to 7.0-fold increase in target gene expression through transient expression in protoplasts and Agrobacterium-mediated stable transformation,demonstrating the effectiveness of dCas9-based CRISPRa system in Populus.In addition,we applied Cas9 nickase(nCas9)-based cytosine base editor(CBE)to precisely introduce premature stop codons via C-to-T conversion,with an efficiency of 13%–14%,in the target gene PLATZ which encodes a transcription factor involved in plant fungal pathogen response in hybrid poplar clone“717-1B4”.Overall,we showcase the successful application of CRISPR/Cas-based technologies in gene expression regulation and precise gene engineering in two Populus species,facilitating the adoption of emerging genome editing tools in woody species.

Evaluation of Four Anthropogenic Activity Impacts on Heavy Metal Quality of the Kumba River in the South West Region of Cameroon

Anthropogenic activities have contributed to pollution of water bodies through deposition of diverse pollutants amongst which are heavy metals. These pollutants, which at times are above the maximum concentration levels recommended, are detrimental to the quality of the water, soil and crops (plant) with subsequent human health risks. The objective of the work was to evaluate the impacts of human-based activities on the heavy metal properties of surface water with focus on the Kumba River basin. Field observations, interviews, field measurements and laboratory analyses of different water samples enabled us to collect the different data. The results show four main human-based activities within the river basin (agriculture, livestock production, domestic waste disposal and carwash activities) that pollute surface water. Approximately 20.61 tons of nitrogen and phosphorus from agricultural activities, 156.48 tons of animal wastes, 2517.5 tons of domestic wastes and 1.52 tons of detergent from carwash activities were deposited into the river each year. A highly significant difference at 1% was observed between the upstream and downstream heavy metal loads in four of the five heavy metals tested except for copper that was not significant. Lead concentrations were highest in all the activities with an average of 2.4 mg∙L−1 representing 57.81%, followed by zinc with 1.596 mg∙L−1 (38.45%) and manganese with 0.155 mg∙L−1 (3.74%) for the different anthropogenic activities thus indicating that these activities highly lead to pollution of the Kumba River water. The level of zinc and manganese was significantly influenced at ρ 005 by anthropogenic activities though generally the variations were in the order: carwash (3.196 mg∙L−1) < domestic waste disposal (3.347 mg∙L−1) < agriculture (4.172 mg∙L−1) < livestock (4.886 mg∙L−1) respectively and leading to a total of 14.04 tons of heavy metal pollutants deposited each day.

Synthesis, Characterization and Biological Activity Evaluation of Schiff Bases Derived from 1,8-Diaminonaphtalène

The compounds have been synthesized and characterized by routine MS, IR and NMR spectrometry methods. The compounds are all active on bacterial strains with the exception of Salmonella typhimirium, with a MIC value of 7.5 mg/mL. They show a percentage of anti-radical activity of 75.476 ± 5.070 for the compound DAN-S and of 68.142 ± 6.539 for the compound DAN-OV. The compounds are sensitive to the two champions used. DAN-S compound is then the most active.

Project-based Language Learning: an Activity Theory Analysis in SOE Language Learning

This study focuses on the effectiveness of the project-based language learning(PBLL) in a college Secretarial Oral English(SOE) Module. Student reflections of the language project work have been analyzed through Activity Theory. Moreover,Data has been collected and categorized based on the components of complex human activity: the subject, object, tools(signs,symbols, and language), the community in which the activity take place, division of labor, and rules. The findings theoretically support the outcome of project-based language learning which align with the object of the activity.

Carbon‐based metal‐free catalysts for electrochemical CO2 reduction: Activity, selectivity, and stability

Zero or negative emissions of carbon dioxide(CO2)is the need of the times,as inexorable rising and alarming levels of CO2 in the atmosphere lead to global warming and severe climate change.The electrochemical CO2 reduction(eCO2R)to value‐added fuels and chemicals by using renewable electricity provides a cleaner and more sustainable route with economic benefits,in which the key is to develop clean and economical electrocatalysts.Carbon‐based catalyst materials possess desirable properties such as high offset potential for H2 evolution and chemical stability at the negative applied potential.Although it is still challenging to achieve highly efficient carbon‐based catalysts,considerable efforts have been devoted to overcoming the low selectivity,activity,and stability.Here,we summarize and discuss the recent progress in carbon‐based metal‐free catalysts including carbon nanotubes,carbon nanofibers,carbon nanoribbons,graphene,carbon nitride,and diamonds with an emphasis on their activity,product selectivity,and stability.In addition,the key challenges and future potential approaches for efficient eCO2R to low carbon‐based fuels are highlighted.For a good understanding of the whole history of the development of eCO2R,the CO2 reduction reactions,principles,and techniques including the role of electrolytes,electrochemical cell design and evaluation,product selectivity,and structural composition are also discussed.The metal/metal oxides decorated with carbon‐based electrocatalysts are also summarized.We aim to provide insights for further development of carbon‐based metal‐free electrocatalysts for CO2 reduction from the perspective of both fundamental understanding and technological applications in the future.

Associations between the physical environment and park-based physical activity:A systematic review

Background:With an increase in the evidence for the associations between park-based physical activity(PA)and physical environments(especially park and neighborhood environments),researchers face an important challenge in interpreting and summarizing the evidence to develop environ?mental change interventions.An updated review is needed to better inform policymaking and environmental interventions.The current study aimed to systematically review the research on the associations of park-based PA with park and neighborhood environmental characteristics.Methods:We targeted English peer-reviewed articles from 5 electronic databases using keywords related to park-based PA,park environments,and neighborhood environments.Of the 4071 identified papers,25 studies published between 2008 and 2016 met all the eligibility criteria and were included in this review.Results:The characteristics of physical environment that received consistent support included paths/trails,lighting,and incivilities(e.g.,broken glasses and litter).Mixed findings were revealed for 6 park environmental factors(unspecified active facilities,playgrounds and skating areas,fit?ness stations,picnic areas,greenness,and park size)and 2 neighborhood environmental factors(park density and park proximity).Conclusion:It can be concluded that paths/trails,lighting,and incivilities are 3 key physical environmental attributes of park-based PA.Given the inconsistent findings on park and neighborhood environmental factors,more robust designs such as prospective investigation are required.

Managing Value-Based Activity Flexibility on Integrated ERP

On the background of integrated ERP development, activity-value-flexibility management (AVFM) is defined. By using economic-value-added (EVA) and corporate value creation as the objective of AVFM, custom value deviating rate, capital cost deviating rate, cash-flow-out per purchase deviating rate and cash-flow-in per sell deviating rate are developed to be the key responding variates for AVFM, and they also decide the rational quantity range for AVFM tactics. Method for rational AVFM tactics solution could be got by means of redesigning activity information process on integrated ERP.

Physiotherapist-led home-based physical activity program versus community group exercise for middle-aged adults: Quasi-experimental comparison

Objectives: Program method, program deliverer and participant preference may be important factors in increasing physical activity adherence and program effectiveness. To investigate this, we compared two physical activity interventions in middle-aged adults. Methods: Using a pragmatic quasi-experimental design, sedentary community dwelling 50 - 65 year olds (n = 2105) were recruited to a non-randomized 6-month community group exercise program (n = 93) or a physiotherapist-led home-based physical activity program (n = 65). The primary outcome was physical activity adherence derived from exercise diaries. Secondary outcomes included the Active Australia Survey, aerobic capacity (step- test), quality of life (SF-12v2), blood pressure, waist circumference, waist-to-hip ratio (WHR) and body mass index. Results: Home-based participants were more likely to be younger, working full-time and not in a relationship (p Thirty-three percent of the group participants attended ≥ 70% of group exercise sessions. Ninety percent of home-based participants received ≥ 4 of the planned 6 telephone support calls. Intention-to-treat analysis found adherence to the physical activity sessions prescribed was the same for both interventions (26% ± 28% vs. 28% ± 35%). Both interventions significantly increased the number of participants achieving self-reported “sufficient” physical activity (p ≤ 0.001) and significantly decreased waist circumference (p < 0.001) and WHR (p 0.05). Conclusion: The physiotherapist- led home-based physical activity program, requiring few resources, appears to have increased the adoption of physical activity and adherence to physical activity program requirements for sedentary middle-aged adults. The home-based program, providing equivalent health benefits to the group exercise program, may be particularly suitable for those not interested in or unable to attend a group exercise program. Clinical Trial Registration number Australian New Zealand Clinical Trials Registry (ANZCTR), ACTRN126 1000890932.

Synthesis, Crystal Structure and Cytotoxic Activity of a Novel Nickel(II) Complex with Schiff Base Derived from Salicylhydrazide

A novel Schiff base complex with π-conjugated system, [Ni（L1）2（py）2] 1 （L1 =（E）-N′-（2,4-dichlorobenzylidene）-2-oxidobenzohydraizide）, was synthesized and characterized by elemental analysis and single-crystal X-ray determination. Complex 1 crystallizes in the monoclinic system, space group P21/n with a = 12.8286（10）, b = 16.3573（13）, c = 19.0206（14） A, β = 108.2920（10）°, V = 3789.6（5）A^3, Z = 4, Mr = 833.17, Dc = 1.460 g/cm^3,/t = 0.843 mm^-1, F（000） = 1704, the final R = 0.0537 and wR = 0.0640 for 3836 observed reflections with I 〉 2σ（I）. In the molecular structure of 1, the Ni^Ⅱ atoms are six-coordinated by two N and two O atoms from two Schiff base ligands （LI） and two N atoms from two pyridine solvent molecules to form a distorted octahedral geometry. The cytotoxic activities of complex 1 have been experimentally studied against a human HeLa cell in vitro.

Performance-based semi-active control algorithm for protecting base isolated buildings from near-fault earthquakes

Base isolated structures have been found to be at risk in near-fault regions as a result of long period pulses that may exist in near-source ground motions. Various control strategies, including passive, active and semi-active control systems, have been investigated to overcome this problem. This study focuses on the development of a semi-active control algorithm based on several performance levels anticipated from an isolated building during different levels of ground shaking corresponding to various earthquake hazard levels. The proposed performance-based algorithm is based on a modified version of the well-known semi-active skyhook control algorithm. The proposed control algorithm changes the control gain depending on the level of shaking imposed on the structure. The proposed control system has been evaluated using a series of analyses performed on a base isolated benchmark building subjected to seven pairs of scaled ground motion records. Simulation results show that the newly proposed algorithm is effective in improving the structural and nonstructural performance of the building for selected earthquakes.

Synthesis, Characterization and Biological Activity of Transition Metals with Schiff Base Derived from Adamantaneamineand o-Vanillin

Five new solid complexes were synthesized about transition metals with Schiff base（ L, C18H23NO2 ） derived from adamantaneamine and o-vanillin, and characterized by elemental analysis, molar conductance, infrared spectra, UV-vis spectra, thermal analysis. Their chemical formula are [ML2]（ClO4）2 （ M= Mn, Co, Ni, Cu, Zn）, and the coordination numbers are four, The antibacterial activity of Schiff base ligand and its complexes was studied.

Multi-segment and Multi-ply Overlapping Process of Multi Coupled Activities Based on Valid Information Evolution

Complex product development will inevitably face the design planning of the multi-coupled activities, and overlapping these activities could potentially reduce product development time, but there is a risk of the additional cost. Although the downstream task information dependence to the upstream task is already considered in the current researches, but the design process overall iteration caused by the information interdependence between activities is hardly discussed; especially the impact on the design process＇ overall iteration from the valid information accumulation process. Secondly, most studies only focus on the single overlapping process of two activities, rarely take multi-segment and multi-ply overlapping process of multi coupled activities into account; especially the inherent link between product development time and cost which originates from the overlapping process of multi coupled activities. For the purpose of solving the above problems, as to the insufficiency of the accumulated valid information in overlapping process, the function of the valid information evolution （VIE） degree is constructed. Stochastic process theory is used to describe the design information exchange and the valid information accumulation in the overlapping segment, and then the planning models of the single overlapping segment are built. On these bases, by analyzing overlapping processes and overlapping features of multi-coupling activities, multi-segment and multi-ply overlapping planning models are built; by sorting overlapping processes and analyzing the construction of these planning models, two conclusions are obtained： （1） As to multi-segment and multi-ply overlapping of multi coupled activities, the total decrement of the task set development time is the sum of the time decrement caused by basic overlapping segments, and minus the sum of the time increment caused by multiple overlapping segments; （2） the total increment of development cost is the sum of the cost increment caused by all overlapping process. And then, based on overlapping degree analysis of these planning models, by the V1E degree function, the four lemmas theory proofs are represented, and two propositions are finally proved： （1） The multi-ply overlapping of the multi coupled activities will weaken the basic overlapping effect on the development cycle time reduction （2） Overlapping the multi coupled activities will decrease product development cycle, but increase product development cost. And there is trade-off between development time and cost. And so, two methods are given to slacken and eliminate multi-ply overlapping effects. At last, an example about a vehicle upper subsystem design illustrates the application of the proposed models; compared with a sequential execution pattern, the decreasing of development cycle （22%） and the increasing of development cost （3%） show the validity of the method in the example The proposed research not only lays a theoretical foundation for correctly planning complex product development process, but also provides specific and effective operation methods for overlapping multi coupled activities.