Variable and Invariable,Explore the Value-Creation Techniques of Management Accounting by Benchmarking the Financial Management of Large Enterprises

With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakthroughs in the field of science and technology and the iterative upgrading process of products.The traditional business model undoubtedly fails to adapt to the management needs of modern enterprises,while traditional financial practices and knowledge reserves cannot meet these needs.Faced with sudden technological changes and the emergence of financial sharing,financial robots,etc.,there is an urgent need for financial practitioners to transform from traditional financial accounting to value-creating management accounting.In the future,financial professionals with the ability to embrace uncertainty,adapt to environmental changes,and find breakthroughs in uncertain environments will be the most sought-after by enterprises.This paper aims to benchmark the excellent financial management models of large enterprises and conduct thematic research on financial management in large enterprises.It seeks to explore,in the era of big data management accounting,the road and art of creating value in enterprises.The objective is to provide references for colleagues in the financial field and to explore effective ways to generate value for enterprise management ideas,thus serving as a reference point in the financial transformation journey.

Research on the Optimization of Enterprise Financial Management under the Financial Sharing Model

With the advancement of globalization and information technology,the financial sharing mode has gradually emerged as a crucial means for enterprises to optimize their financial management.Particularly within the context of economic globalization,informatization,and digital transformation,enterprises find themselves navigating a rapidly evolving market environment by intensifying competition.To enhance efficiency and competitiveness,many enterprises have embraced the financial sharing model to streamline financial management processes,curtail costs,and bolster the execution of corporate strategies.This article aims to dissect the definition and essence of the financial sharing model and its significance in the realm of enterprise financial management.Drawing upon this analysis and aligning with the needs of enterprise financial management,the article proposes ideas for optimizing management practices,aspiring to foster reform and innovation in enterprise financial management while enhancing its level of financial management and ability to respond to financial risks.This contribution seeks to provide valuable insights for practitioners in the field.

Artificial Intelligence for Maximizing Agricultural Input Use Efficiency: Exploring Nutrient, Water and Weed Management Strategies

Agriculture plays a crucial role in the economy,and there is an increasing global emphasis on automating agri-cultural processes.With the tremendous increase in population,the demand for food and employment has also increased significantly.Agricultural methods traditionally used to meet these requirements are no longer ade-quate,requiring solutions to issues such as excessive herbicide use and the use of chemical fertilizers.Integration of technologies such as the Internet of Things,wireless communication,machine learning,artificial intelligence(AI),and deep learning shows promise in addressing these challenges.However,there is a lack of comprehensive documentation on the application and potential of AI in improving agricultural input efficiency.To address this gap,a desk research approach was used by utilizing peer-reviewed electronic databases like PubMed,Scopus,Goo-gle Scholar,Web of Science,and Science Direct for relevant articles.Out of 327 initially identified articles,180 were deemed pertinent,focusing primarily on AI’s potential in enhancing yield through better management of nutrients,water,and weeds.Taking into account researchfindings worldwide,we found that AI technologies could assist farmers by providing recommendations on the optimal nutrients to enhance soil quality and deter-mine the best time for irrigation or herbicide application.The present status of AI-driven automation in agricul-ture holds significant promise for optimizing agricultural input utilization and reducing resource waste,particularly in the context of three pillars of crop management,i.e.,nutrient,irrigation,and weed management.

Current state and influencing factors in airbag management among emergency department nurses:A multicenter study

BACKGROUND The emergency department(ED)plays a critical role in establishing artificial airways and implementing mechanical ventilation.Managing airbags in the ED presents a prime opportunity to mitigate the risk of ventilator-associated pneumonia.Nonetheless,existing research has largely overlooked the understanding,beliefs,and practical dimensions of airway airbag management among ED nurses,with a predominant focus on intensive care unit nurses.AIM To investigate the current status of ED nurses'knowledge,beliefs,and practical behaviors in airway airbag management and their influencing factors.METHODS A survey was conducted from July 10th to August 10th,2023,using convenience sampling on 520 ED nurses from 15 tertiary hospitals and 5 sary hospitals in Shanghai.Pathway analysis was utilized to analyze the influencing factors.RESULTS The scores for ED nurses'airway airbag management knowledge were 60.26±23.00,belief was 88.65±13.36,and behavior was 75.10±19.84.The main influencing factors of airbag management knowledge included participation in specialized nurse or mechanical ventilation training,department,and work experience in the department.Influencing factors of airbag management belief comprised knowledge,department,and participation in specialized nurse or mechanical ventilation training.Primary influencing factors of airbag management behavior included knowledge,belief,department,participation in specialized nurse or mechanical ventilation training,and professional title.The belief in airbag management among ED nurses acted as a partial mediator between knowledge and behavior,with a total effect value of 0.513,and an indirect effect of 0.085,constituting 16.6%of the total effect.CONCLUSION ED nurses exhibit a positive attitude toward airbag management with relatively standardized practices,yet there remains room for improvement in their knowledge levels.Nursing managers should implement interventions tailored to the characteristics of ED nurses'airbag management knowledge,beliefs,and practices to enhance their airbag management proficiency.

Management of lateral pelvic lymph nodes in rectal cancer:Is it time to reach an Agreement?

In this editorial,we proceed to comment on the article by Chua et al,addressing the management of metastatic lateral pelvic lymph nodes(mLLN)in stage II/III rectal cancer patients below the peritoneal reflection.The treatment of this nodal area sparks significant controversy due to the strategic differences followed by Eastern and Western physicians,albeit with a higher degree of convergence in recent years.The dissection of lateral pelvic lymph nodes without neoadjuvant therapy is a standard practice in Eastern countries.In contrast,in the West,preference leans towards opting for neoadjuvant therapy with chemoradiotherapy or radiotherapy,that would cover the treatment of this area without the need to add the dissection of these nodes to the total mesorectal excision.In the presence of high-risk nodal characteristics for mLLN related to radiological imaging and lack of response to neoadjuvant therapy,the risk of lateral local recurrence increases,suggesting the appropriate selection of strategies to reduce the risk of recurrence in each patient profile.Despite the heterogeneous and retrospective nature of studies addressing this area,an international consensus is necessary to approach this clinical scenario uniformly.

Intelligent Decision-Making in Warehouse Management: How AI Automation Improves Inventory Tracking, Order Fulfillment, and Logistics Efficiency Compared to Drone Technology

This paper analyzes how artificial intelligence (AI) automation can improve warehouse management compared to emerging technologies like drone usage. Specifically, we evaluate AI’s impact on crucial warehouse functions—inventory tracking, order fulfillment, and logistics efficiency. Our findings indicate AI automation enables real-time inventory visibility, optimized picking routes, and dynamic delivery scheduling, which drones cannot match. AI better leverages data insights for intelligent decision-making across warehouse operations, supporting improved productivity and lower operating costs.

Analysis of Hospital Budget Management Control Based on Smart Hospital

Hospitals are crucial healthcare facilities where patients seek treatment,and effective budget management within hospitals significantly impacts their operational efficiency and financial performance.In the age of information technology and advanced healthcare solutions,the emergence of smart hospitals represents a new trend in the medical industry’s evolution.Leveraging modern information technology can enhance the development of hospital IT systems and drive budget management toward greater intelligence.This paper begins by analyzing the influence of smart hospitals on hospital budget control.It then examines the current state of budget management control within smart hospitals.Finally,it proposes several strategies for budget management control in smart hospitals,aiming to provide guidance for relevant stakeholders.

Optimization Management of Industrial Organizations Based on Performance Indicators

This paper proposes an intelligent management system (IMS) to help managers in their delicate and tedious task of exploiting the plethora of data (indicators) contained in management dashboards. This system is based on intelligent agents, ontologies and data mining. It is implemented by PASSI (Process for Agent Societies Specification and Implementation) methods for agent design and implementation, the Methodology for Knowledge Modeling and Hot-Winters for data prediction. Intelligent agents not only track indicators but also store the knowledge of managers within the company. Ontologies are used to manage the representation and presentation aspects of knowledge. Data mining makes it possible to: make the most of all available data;model the industrial process of data selection, exploration and modeling;and transform behaviors into predictive indicators. An instance of the IMS named SYGISS, currently in operation within a large brewery organization, allows us to observe very interesting results: the extraction of indicators is done in less than 5 minutes whereas manual extraction used to take 14 days;the generation of dashboards is instantaneous whereas it used to take 12 hours;the interpretation of indicators is instantaneous whereas it used to take a day;forecasts are possible and are done in less than 5 minutes whereas they did not exist with the old management. These important contributions help to optimize the management of this organization.

Application of PDCA Cycle in Hand Hygiene Management of Psychiatric Medical Staff

Objective:To study the application effect of the plan-do-check-act(PDCA)cycle management in the hand hygiene management of psychiatric medical staff.Methods:One hundred and twenty medical staff from a psychiatric hospital from May 2023 to December 2023 were selected and divided into two groups.The control group(May 2023 to August 2023)applied the conventional management model,and the observation group(September 2023 to December 2023)applied the PDCA cycle management.The hand hygiene compliance,hand hygiene knowledge,and hygiene qualifications were compared,including the amount of hand sanitizer used.Results:The proportion of medical staff’s hand hygiene compliance and hand hygiene knowledge mastery scores in the observation group were higher than those in the control group(P<0.05);the hand hygiene passing rate in the observation group was higher than that of the control group(P<0.05);the daily amount of hand sanitizer per patient bed and the amount of hand sanitizer used was higher than that of the control group(P<0.05).Conclusion:The PDCA cycle management model for psychiatric medical staff promoted the improvement of hand hygiene compliance and increased their hand hygiene qualifications.It is suitable for further popularization and application in future clinical practice.

Assessment of Municipal Solid Waste Management in the Farmgate Area of Dhaka North City Corporation

This investigation is focused on conducting a thorough analysis of Municipal Solid Waste Management (MSWM). MSWM encompasses a range of interdisciplinary measures that govern the various stages involved in managing unwanted or non-utilizable solid materials, commonly known as rubbish, trash, junk, refuse, and garbage. These stages include generation, storage, collection, recycling, transportation, handling, disposal, and monitoring. The waste materials mentioned in this context exhibit a wide range of items, such as organic waste from food and vegetables, paper, plastic, polyethylene, iron, tin cans, deceased animals, byproducts from demolition activities, manure, and various other discarded materials. This study aims to provide insights into the possibilities of enhancing solid waste management in the Farmgate area of Dhaka North City Corporation (DNCC). To accomplish this objective, the research examines the conventional waste management methods employed in this area. It conducts extensive field surveys, collecting valuable data through interviews with local residents and key individuals involved in waste management, such as waste collectors, dealers, intermediate dealers, recyclers, and shopkeepers. The results indicate that significant amounts of distinct waste categories are produced daily. These include food and vegetable waste, which amount to 52.1 tons/day;polythene and plastic, which total 4.5 tons/day;metal and tin-can waste, which amounts to 1.4 tons/day;and paper waste, which totals 5.9 tons/day. This study highlights the significance of promoting environmental consciousness to effectively shape the attitudes of urban residents toward waste disposal and management. It emphasizes the need for collaboration between authorities and researchers to improve the current waste management system.

Digital Transformation of Enterprise Human Resource Management Enabled by Big Data

With the continuous development of big data technology,the digital transformation of enterprise human resource management has become a development trend.Human resources is one of the most important resources of enterprises,which is crucial to the competitiveness of enterprises.Enterprises need to attract,retain,and motivate excellent employees,thereby enhancing the innovation ability of enterprises and improving competitiveness and market share in the market.To maintain advantages in the fierce market competition,enterprises need to adopt more scientific and effective human resource management methods to enhance organizational efficiency and competitiveness.At the same time,this paper analyzes the dilemma faced by enterprise human resource management,points out the new characteristics of enterprise human resource management enabled by big data,and puts forward feasible suggestions for enterprise digital transformation.

Exploration of Human Resource Management in Enterprise Business Management

Human resource management is an integral part of enterprise operation and management,contributing to the avoidance of financial risks,alleviation of performance problems,promotion of organizational development,enhancement of operational efficiency,and fostering sustainable enterprise development.Enterprise management should prioritize attention to human resource management by establishing an independent human resource management department and strategically planning human resource management tasks.This involves building an information management platform,developing a professional human resource management model to mitigate market risks,actively recruiting human resource management talents to form a competent team,and enhancing the human resource management and supervision system.These measures are essential for comprehensively improving the level of enterprise operation and management.

Key Points and Difficulties in the Management of a New Guangzhou 12th People’s Hospital Branch

During the 13th Five-Year Plan period,to improve medical and health services,the Guangzhou Municipal government invested billions in medical construction.During that time,Guangzhou was renewing its approval procedures for construction projects,and the COVID-19 outbreak changed the requirements of hospital construction.In addition to focusing more on spatial planning and layout,the integration of specialized departments,large-scale medical equipment,and numerous intelligent systems increased the complexity of hospital construction projects.The success of these projects often hinges on the quality of the management team.If a hospital construction project manager lacks experience and an understanding of the project’s key aspects,they may struggle with organization,management,and problem-solving,leading to rework,resource waste,and delays.This paper uses the construction of a new Guangzhou 12th People’s Hospital branch as an example to describe the key points and difficulties in each stage of project construction and proposes solutions for the management of similar projects in the future.

Development and Application of Integrated Indicators for Assessing Healthcare Waste Management Systems in Kenyan Hospitals

Healthcare waste management (HCWM) is an important aspect of healthcare delivery globally because of its hazardous and infectious components that have potential for adverse health and environmental impacts. The paper introduces a set of indicators for assessing HCWM systems in hospitals. These indicators are: HCWM policies and standard operating procedures, management and oversight, logistics and budget support, training and occupational health and safety, and treatment, disposal and waste treatment equipment housing. By plotting a mark on a continuum which is defined as good and poor on the extremes and is connected with all other marks in a spoke arrangement, it’s possible to describe a baseline for HCWM in any specific hospital. This baseline can be used to improve awareness of the actors and policy-makers, compare the same hospital at a different point in time, to compare observations by different evaluators and to track improvements. Results suggest that in Kenya, the application of such indicators is useful for evaluating which priorities should be addressed to improve outcomes in HCWM systems. Systematic sampling technique was used to identify and collect data by use of observational checklist, interviews, visual verification and review of documents and a HCWM assessment tool. The objective is to suggest an integrated management tool as a method to identify prevailing problems with a HCWM system. The method can be replicated in other contexts worldwide, with a focus on the developing world. The integrated indicators focus on management of HCW and not its potential impact on human health and environment, an area recognized to be critical for future research.

Heat transfer enhanced inorganic phase change material compositing carbon nanotubes for battery thermal management and thermal runaway propagation mitigation

Developing technologies that can be applied simultaneously in battery thermal management(BTM)and thermal runaway(TR)mitigation is significant to improving the safety of lithium-ion battery systems.Inorganic phase change material(PCM)with nonflammability has the potential to achieve this dual function.This study proposed an encapsulated inorganic phase change material(EPCM)with a heat transfer enhancement for battery systems,where Na_(2)HPO_(4)·12H_(2)O was used as the core PCM encapsulated by silica and the additive of carbon nanotube(CNT)was applied to enhance the thermal conductivity.The microstructure and thermal properties of the EPCM/CNT were analyzed by a series of characterization tests.Two different incorporating methods of CNT were compared and the proper CNT adding amount was also studied.After preparation,the battery thermal management performance and TR propagation mitigation effects of EPCM/CNT were further investigated on the battery modules.The experimental results of thermal management tests showed that EPCM/CNT not only slowed down the temperature rising of the module but also improved the temperature uniformity during normal operation.The peak battery temperature decreased from 76℃to 61.2℃at 2 C discharge rate and the temperature difference was controlled below 3℃.Moreover,the results of TR propagation tests demonstrated that nonflammable EPCM/CNT with good heat absorption could work as a TR barrier,which exhibited effective mitigation on TR and TR propagation.The trigger time of three cells was successfully delayed by 129,474 and 551 s,respectively and the propagation intervals were greatly extended as well.

Patient satisfaction and follow-up adherence to glaucoma case management clinic in China

AIM:To assess glaucoma patient satisfaction and follow-up adherence in case management and identify associated predictors to improve healthcare quality and patient outcomes.METHODS:In this cross-sectional study,a total of 119 patients completed a Patient Satisfaction Questionnaire-18 and a sociodemographic questionnaire.Clinical data was obtained from the case management system.Follow-up adherence was defined as completing each follow-up within±30d of the scheduled time set by ophthalmologists during the study period.RESULTS:Average satisfaction scored 78.65±7,with an average of 4.39±0.58 across the seven dimensions.Age negatively correlated with satisfaction(P=0.008),whilst patients with follow-up duration of 2 or more years reported higher satisfaction(P=0.045).Multivariate logistics regression analysis revealed that longer follow-up durations were associated with lower follow-up adherence(OR=0.97,95%CI,0.95-1.00,P=0.044).Additionally,patients with suspected glaucoma(OR=2.72,95%CI,1.03-7.20,P=0.044)and those with an annual income over 100000 Chinese yuan demonstrated higher adherence(OR=5.57,95%CI,1.00-30.89,P=0.049).CONCLUSION:The case management model proves effective for glaucoma patients,with positive adherence rates.The implementation of this model can be optimized in the future based on the identified factors and extended to glaucoma patients in more hospitals.

Overview of the immunological mechanisms in hepatitis B virus reactivation:Implications for disease progression and management strategies

Hepatitis B virus(HBV)reactivation is a clinically significant challenge in disease management.This review explores the immunological mechanisms underlying HBV reactivation,emphasizing disease progression and management.It delves into host immune responses and reactivation’s delicate balance,spanning innate and adaptive immunity.Viral factors’disruption of this balance,as are interac-tions between viral antigens,immune cells,cytokine networks,and immune checkpoint pathways,are examined.Notably,the roles of T cells,natural killer cells,and antigen-presenting cells are discussed,highlighting their influence on disease progression.HBV reactivation’s impact on disease severity,hepatic flares,liver fibrosis progression,and hepatocellular carcinoma is detailed.Management strategies,including anti-viral and immunomodulatory approaches,are critically analyzed.The role of prophylactic anti-viral therapy during immunosuppressive treatments is explored alongside novel immunotherapeutic interventions to restore immune control and prevent reactivation.In conclusion,this compre-hensive review furnishes a holistic view of the immunological mechanisms that propel HBV reactivation.With a dedicated focus on understanding its implic-ations for disease progression and the prospects of efficient management stra-tegies,this article contributes significantly to the knowledge base.The more profound insights into the intricate interactions between viral elements and the immune system will inform evidence-based approaches,ultimately enhancing disease management and elevating patient outcomes.The dynamic landscape of management strategies is critically scrutinized,spanning anti-viral and immunomodulatory approaches.The role of prophylactic anti-viral therapy in preventing reactivation during immunosuppressive treatments and the potential of innovative immunotherapeutic interventions to restore immune control and proactively deter reactivation.

Whole-process case management effects on mental state and selfcare ability in patients with liver cancer

BACKGROUND Regarding the incidence of malignant tumors in China,the incidence of liver cancer ranks fourth,second only to lung,gastric,and esophageal cancers.The case fatality rate ranks third after lung and cervical cancer.In a previous study,the whole-process management model was applied to patients with breast cancer,which effectively reduced their negative emotions and improved treatment adherence and nursing satisfaction.METHODS In this single-center,randomized,controlled study,60 randomly selected patients with liver cancer who had been admitted to our hospital from January 2021 to January 2022 were randomly divided into an observation group(n=30),who received whole-process case management on the basis of routine nursing mea-sures,and a control group(n=30),who were given routine nursing measures.We compared differences between the two groups in terms of anxiety,depression,the level of hope,self-care ability,symptom distress,sleep quality,and quality of life.RESULTS Post-intervention,Hamilton anxiety scale,Hamilton depression scale,memory symptom assessment scale,and Pittsburgh sleep quality index scores in both groups were lower than those pre-intervention,and the observation group had lower scores than the control group(P<0.05).Herth hope index,self-care ability assessment scale-revision in Chinese,and quality of life measurement scale for patients with liver cancer scores in both groups were higher than those pre-intervention,with higher scores in the observation group compared with the control group(P<0.05).CONCLUSION Whole-process case management can effectively reduce anxiety and depression in patients with liver cancer,alleviate symptoms and problems,and improve the level of hope,self-care ability,sleep quality,and quality of life,as well as provide feasible nursing alternatives for patients with liver cancer.

Role of outdoor trees on pedestrian wind and thermal conditions around a pre-education building for sustainable energy management

Finding sustainable energy resources is essential to face the increasing energy demand.Trees are an important part of ancient architecture but are becoming rare in urban areas.Trees can control and tune the pedestrian-level wind velocity and thermal condition.In this study,a numerical investigation is employed to assess the role of trees planted in the windward direction of the building complex on the thermal and pedestrian wind velocity conditions around/inside a pre-education building located in the center of the complex.Compared to the previous studies(which considered only outside buildings),this work considers the effects of trees on microclimate change both inside/outside buildings.Effects of different parameters including the leaf area density and number of trees,number of rows,far-field velocity magnitude,and thermal condition around the main building are assessed.The results show that the flow velocity in the spacing between the first-row buildings is reduced by 30%-40% when the one-row trees with 2 m height are planted 15 m farther than the buildings.Furthermore,two rows of trees are more effective in higher velocities and reduce the maximum velocity by about 50%.The investigation shows that trees also could reduce the temperature by about 1℃around the building.

On Designs of Decentralized Reputation Management for Permissioned Blockchain Networks

In permissioned blockchain networks,the Proof of Authority(PoA)consensus,which uses the election of authorized nodes to validate transactions and blocks,has beenwidely advocated thanks to its high transaction throughput and fault tolerance.However,PoA suffers from the drawback of centralization dominated by a limited number of authorized nodes and the lack of anonymity due to the round-robin block proposal mechanism.As a result,traditional PoA is vulnerable to a single point of failure that compromises the security of the blockchain network.To address these issues,we propose a novel decentralized reputation management mechanism for permissioned blockchain networks to enhance security,promote liveness,and mitigate centralization while retaining the same throughput as traditional PoA.This paper aims to design an off-chain reputation evaluation and an on-chain reputation-aided consensus.First,we evaluate the nodes’reputation in the context of the blockchain networks and make the reputation globally verifiable through smart contracts.Second,building upon traditional PoA,we propose a reputation-aided PoA(rPoA)consensus to enhance securitywithout sacrificing throughput.In particular,rPoA can incentivize nodes to autonomously form committees based on reputation authority,which prevents block generation from being tracked through the randomness of reputation variation.Moreover,we develop a reputation-aided fork-choice rule for rPoA to promote the network’s liveness.Finally,experimental results show that the proposed rPoA achieves higher security performance while retaining transaction throughput compared to traditional PoA.