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,enhance...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.展开更多
The hydrogen-iron(HyFe)flow cell has great potential for long-duration energy storage by capitalizing on the advantages of both electrolyzers and flow batteries.However,its operation at high current density(high power...The hydrogen-iron(HyFe)flow cell has great potential for long-duration energy storage by capitalizing on the advantages of both electrolyzers and flow batteries.However,its operation at high current density(high power)and over continuous cycling testing has yet to be demonstrated.In this paper,we discuss our design and demonstration of a water management strategy that supports high current and long cycling performance of a HyFe flow cell.Water molecules associated with the movement of protons from the iron electrode to the hydrogen electrode are sufficient to hydrate the membrane and electrode at a low current density of 100 mA cm^(-2)during the charge process.At higher charge current density,more aggressive measures must be taken to counter back-diffusion driven by the acid concentration gradient between the iron and hydrogen electrodes.Our water management approach is based on water vapor feeding in the hydrogen electrode,and water evaporation in the iron electrode,thus enabling the high current density operation of 300 mA cm^(-2).展开更多
The betel nut planting area and yield in Hainan have reached 94000 ha and 231000 t,respectively.There are some problems in betel nut planting such as dispersed cultivation,irrational planting layout,excessively dense ...The betel nut planting area and yield in Hainan have reached 94000 ha and 231000 t,respectively.There are some problems in betel nut planting such as dispersed cultivation,irrational planting layout,excessively dense planting and serious betel nut yellow leaf disease.For the sustainable development of Hainan betel nut,it is necessary to focus on building the disease-resistant betel nut plantation,so as to prevent and control the occurrence and spread of betel nut yellow leaf disease;transform the low-yield betel nut plantation,and strengthen betel nut production management,in order to improve betel nut yield and promote sustainable development of betel nut industry.展开更多
This paper aimed to present the optimization of energy resource management in a car factory by the adaptive current search (ACS)—one of the most efficient metaheuristic optimization search techniques. Assembly lines ...This paper aimed to present the optimization of energy resource management in a car factory by the adaptive current search (ACS)—one of the most efficient metaheuristic optimization search techniques. Assembly lines of a specific car factory considered as a case study are balanced by the ACS to optimize their energy resource management. The workload variance of the line is performed as the objective function to be minimized in order to increase the productivity. In this work, the ACS is used to address the number of tasks assigned for each workstation, while the sequence of tasks is assigned by factory. Three real-world assembly line balancing (ALB) problems from a specific car factory are tested. Results obtained by the ACS are compared with those obtained by the genetic algorithm (GA), tabu search (TS) and current search (CS). As results, the ACS outperforms other algorithms. By using the ACS, the productivity can be increased and the energy consumption of the lines can be decreased significantly.展开更多
After the analysis and discussion of the problems existing in the funds management of scientific research projects in enterprises,further analysis and attribution has been made and the corresponding countermeasures an...After the analysis and discussion of the problems existing in the funds management of scientific research projects in enterprises,further analysis and attribution has been made and the corresponding countermeasures and solutions are proposed.The management should be mainly from the improvement of relevant management systems,and the establishment of communication and collaboration mechanisms with the financial department.展开更多
Over the years, it appeared that firms failed to subject short-term investments to proper management thereby leading to either excessive or inadequate working capital which in turn affected their profitability. To emp...Over the years, it appeared that firms failed to subject short-term investments to proper management thereby leading to either excessive or inadequate working capital which in turn affected their profitability. To empirically satisfy this, this paper examined working capital management and firms’ profitability in Nigeria quoted firms on Nigerian Stock Exchange (NSE). A panel data methodology was used with different regression estimators to analyze this relationship based on a balanced panel of 10 listed firms during the period 2008-2017. It was discovered that cash collection period and cash payment period exerted a negative impact on return on assets, though the impact was only significant for cash payment period on the ground of −0.064 (p = 0.000 −0.032 (p = 0.077 > 0.05). Also discovered was that both the current ratio and inventory period exerted a positive impact on return on assets, though the impact was only significant for current ratio on the ground of 8.172 (p = 0.000 0.05). The study concluded that working capital management affected firms’ profitability in Nigeria. Therefore it was recommended that while the shorter collection was maintained, payment to creditors should not be elongated so as to enjoy cash discount (if any) and that firms should be proactive in the management of raw materials in order to avoid idle resources that might negatively impact their financial performance.展开更多
Accounting education is important in order to obtain an accounting job. Changes in the real world, such as advances in technology, increased global competition, and the shift from a manufacturing-based to a service-ba...Accounting education is important in order to obtain an accounting job. Changes in the real world, such as advances in technology, increased global competition, and the shift from a manufacturing-based to a service-based economy are influencing the management accounting techniques used by educators and practitioners today. The purpose of this research paper is to discover what techniques are required to obtain a management accounting job today. The research sampled situations vacant advertisements over four weeks. From the total of 374 management accounting job advertisements, 248 stated the management accounting technique of operational budgeting. The next most common techniques were variance analysis, financial reporting, capital budgeting, and computer system experience. The least common techniques were activity-based costing （ABC）, process costing, standard costing, cost volume profit, activity-based management （ABM）, and costs of quality, balanced scorecard, behavioral implications, ethics, and other. Management accounting educators should focus on the more frequently-cited techniques in order to prepare students for the practical world. This study also finds that many management accounting positions require financial accounting, so students should continue to be taught financial accounting conjointly.展开更多
Along with the continuous development of China＇s reform and opening-up to the outside world, the market mechanism is constantly improved and developed. In the fiercely competitive market environment, the market risk ...Along with the continuous development of China＇s reform and opening-up to the outside world, the market mechanism is constantly improved and developed. In the fiercely competitive market environment, the market risk can be avoided with enterprise financial management. In this paper, the problems in the current situation of enterprise financial management are introduced, and also improvement measures are proposed according to the problems.展开更多
With the increasingly deepened sustainable development concept in China, the logistics industry is undergoing transformation toward green logistic, requiring relevant logistics companies to fully strengthen green logi...With the increasingly deepened sustainable development concept in China, the logistics industry is undergoing transformation toward green logistic, requiring relevant logistics companies to fully strengthen green logistics management to accelerate the sustainable development of the logistics industry. This paper is focused on the analysis of green logistics management in the context of sustainable development. The meaning of green logistics management is firstly introduced, and then the importance of green logistics management is discussed. According to the current status of green logistics management, this paper proposes relevant management countermeasures, hoping to provide relevant personnel with certain reference.展开更多
Along with China＇ s rapid economic development, the competition between enterprises is more and more intense, especially for the coal enterprises, and the market competition is fierce is predictable. If the coal ente...Along with China＇ s rapid economic development, the competition between enterprises is more and more intense, especially for the coal enterprises, and the market competition is fierce is predictable. If the coal enterprises want to be a healthy, sustainable development, it is necessary to strengthen the financial management and change the management mode according to the characteristics of the market competition. This paper mainly analyzes the present situation of financial management of coal enterprises in China and proposes further strengthening measures related to the financial management of coal enterprises.展开更多
Low-carbon economy is the strategic target of the national economic development. Under the background of low-carbon economy, green logistics enterprises are facing new development problems. Therefore, logistics enterp...Low-carbon economy is the strategic target of the national economic development. Under the background of low-carbon economy, green logistics enterprises are facing new development problems. Therefore, logistics enterprises need to deeply analyze the true meanings of green logistics and also the current development situation of green logistics management, so as to explore a new path of green logistics development.展开更多
As the main force of construction enterprises,construction enterprises shoulder the important task of national pillar industries.However,at present,construction enterprises are still labor-intensive enterprises,with l...As the main force of construction enterprises,construction enterprises shoulder the important task of national pillar industries.However,at present,construction enterprises are still labor-intensive enterprises,with low profitability,low overall scientific and technological level,insufficient innovation ability and weak application and protection of intellectual property rights.Based on the current situation of construction enterprises,combined with the author's enterprise,this paper considers the problems existing in the intellectual property management of construction enterprises,and puts forward some countermeasures for the intellectual property management.展开更多
文摘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.
基金support primarily from the U.S.Department of Energy Advanced Research Projects Agency-Energy 2015 OPEN program under Contract No.67995support by Energy Storage Materials Initiative(ESMI),which is a Laboratory Directed Research and Development Project at Pacific Northwest National Laboratory(PNNL).PNNL is a multiprogram national laboratory operated for the U.S.Department of Energy(DOE)by Battelle Memorial Institute under Contract no.DE-AC05-76RL01830.
文摘The hydrogen-iron(HyFe)flow cell has great potential for long-duration energy storage by capitalizing on the advantages of both electrolyzers and flow batteries.However,its operation at high current density(high power)and over continuous cycling testing has yet to be demonstrated.In this paper,we discuss our design and demonstration of a water management strategy that supports high current and long cycling performance of a HyFe flow cell.Water molecules associated with the movement of protons from the iron electrode to the hydrogen electrode are sufficient to hydrate the membrane and electrode at a low current density of 100 mA cm^(-2)during the charge process.At higher charge current density,more aggressive measures must be taken to counter back-diffusion driven by the acid concentration gradient between the iron and hydrogen electrodes.Our water management approach is based on water vapor feeding in the hydrogen electrode,and water evaporation in the iron electrode,thus enabling the high current density operation of 300 mA cm^(-2).
文摘The betel nut planting area and yield in Hainan have reached 94000 ha and 231000 t,respectively.There are some problems in betel nut planting such as dispersed cultivation,irrational planting layout,excessively dense planting and serious betel nut yellow leaf disease.For the sustainable development of Hainan betel nut,it is necessary to focus on building the disease-resistant betel nut plantation,so as to prevent and control the occurrence and spread of betel nut yellow leaf disease;transform the low-yield betel nut plantation,and strengthen betel nut production management,in order to improve betel nut yield and promote sustainable development of betel nut industry.
文摘This paper aimed to present the optimization of energy resource management in a car factory by the adaptive current search (ACS)—one of the most efficient metaheuristic optimization search techniques. Assembly lines of a specific car factory considered as a case study are balanced by the ACS to optimize their energy resource management. The workload variance of the line is performed as the objective function to be minimized in order to increase the productivity. In this work, the ACS is used to address the number of tasks assigned for each workstation, while the sequence of tasks is assigned by factory. Three real-world assembly line balancing (ALB) problems from a specific car factory are tested. Results obtained by the ACS are compared with those obtained by the genetic algorithm (GA), tabu search (TS) and current search (CS). As results, the ACS outperforms other algorithms. By using the ACS, the productivity can be increased and the energy consumption of the lines can be decreased significantly.
文摘After the analysis and discussion of the problems existing in the funds management of scientific research projects in enterprises,further analysis and attribution has been made and the corresponding countermeasures and solutions are proposed.The management should be mainly from the improvement of relevant management systems,and the establishment of communication and collaboration mechanisms with the financial department.
文摘Over the years, it appeared that firms failed to subject short-term investments to proper management thereby leading to either excessive or inadequate working capital which in turn affected their profitability. To empirically satisfy this, this paper examined working capital management and firms’ profitability in Nigeria quoted firms on Nigerian Stock Exchange (NSE). A panel data methodology was used with different regression estimators to analyze this relationship based on a balanced panel of 10 listed firms during the period 2008-2017. It was discovered that cash collection period and cash payment period exerted a negative impact on return on assets, though the impact was only significant for cash payment period on the ground of −0.064 (p = 0.000 −0.032 (p = 0.077 > 0.05). Also discovered was that both the current ratio and inventory period exerted a positive impact on return on assets, though the impact was only significant for current ratio on the ground of 8.172 (p = 0.000 0.05). The study concluded that working capital management affected firms’ profitability in Nigeria. Therefore it was recommended that while the shorter collection was maintained, payment to creditors should not be elongated so as to enjoy cash discount (if any) and that firms should be proactive in the management of raw materials in order to avoid idle resources that might negatively impact their financial performance.
文摘Accounting education is important in order to obtain an accounting job. Changes in the real world, such as advances in technology, increased global competition, and the shift from a manufacturing-based to a service-based economy are influencing the management accounting techniques used by educators and practitioners today. The purpose of this research paper is to discover what techniques are required to obtain a management accounting job today. The research sampled situations vacant advertisements over four weeks. From the total of 374 management accounting job advertisements, 248 stated the management accounting technique of operational budgeting. The next most common techniques were variance analysis, financial reporting, capital budgeting, and computer system experience. The least common techniques were activity-based costing （ABC）, process costing, standard costing, cost volume profit, activity-based management （ABM）, and costs of quality, balanced scorecard, behavioral implications, ethics, and other. Management accounting educators should focus on the more frequently-cited techniques in order to prepare students for the practical world. This study also finds that many management accounting positions require financial accounting, so students should continue to be taught financial accounting conjointly.
文摘Along with the continuous development of China＇s reform and opening-up to the outside world, the market mechanism is constantly improved and developed. In the fiercely competitive market environment, the market risk can be avoided with enterprise financial management. In this paper, the problems in the current situation of enterprise financial management are introduced, and also improvement measures are proposed according to the problems.
文摘With the increasingly deepened sustainable development concept in China, the logistics industry is undergoing transformation toward green logistic, requiring relevant logistics companies to fully strengthen green logistics management to accelerate the sustainable development of the logistics industry. This paper is focused on the analysis of green logistics management in the context of sustainable development. The meaning of green logistics management is firstly introduced, and then the importance of green logistics management is discussed. According to the current status of green logistics management, this paper proposes relevant management countermeasures, hoping to provide relevant personnel with certain reference.
文摘Along with China＇ s rapid economic development, the competition between enterprises is more and more intense, especially for the coal enterprises, and the market competition is fierce is predictable. If the coal enterprises want to be a healthy, sustainable development, it is necessary to strengthen the financial management and change the management mode according to the characteristics of the market competition. This paper mainly analyzes the present situation of financial management of coal enterprises in China and proposes further strengthening measures related to the financial management of coal enterprises.
文摘Low-carbon economy is the strategic target of the national economic development. Under the background of low-carbon economy, green logistics enterprises are facing new development problems. Therefore, logistics enterprises need to deeply analyze the true meanings of green logistics and also the current development situation of green logistics management, so as to explore a new path of green logistics development.
文摘As the main force of construction enterprises,construction enterprises shoulder the important task of national pillar industries.However,at present,construction enterprises are still labor-intensive enterprises,with low profitability,low overall scientific and technological level,insufficient innovation ability and weak application and protection of intellectual property rights.Based on the current situation of construction enterprises,combined with the author's enterprise,this paper considers the problems existing in the intellectual property management of construction enterprises,and puts forward some countermeasures for the intellectual property management.
