Solving resource availability cost problem in project scheduling by pseudo particle swarm optimization

This paper considers a project scheduling problem with the objective of minimizing resource availability costs appealed to finish al activities before the deadline. There are finish-start type precedence relations among the activities which require some kinds of renewable resources. We predigest the process of sol-ving the resource availability cost problem （RACP） by using start time of each activity to code the schedule. Then, a novel heuris-tic algorithm is proposed to make the process of looking for the best solution efficiently. And then pseudo particle swarm optimiza-tion （PPSO） combined with PSO and path relinking procedure is presented to solve the RACP. Final y, comparative computational experiments are designed and the computational results show that the proposed method is very effective to solve RACP.

Study on human resources cost accounting based on standards and general rules

The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs a specialized study on human resources cost and employees＇ salary, accounts setting and accounting treatment for human resources cost accounting, human resources cost report, etc. on the basis of relevant provisions in the new Chinese accounting standards, the general financial rules, international accounting standards, and relevant academic research findings.

Human Resource Accounting： Costs and Benefits Analysis

Human resource accounting is related with intellectual capital in literature. This study adds another dimension for human resource accounting field. It is costs, human resource management related costs. Research topic is intellectual capital and human resource costs in human resource accounting. Research question is that human resource accounting is technic of management accounting. Research methodology is the case study approaches. Main result of study is that human resource costs are recorded in financial accounting and this information might be used by human resource leaders and other executives. Further, human resource of company may be recorded as intellectual capital in balanced sheet. Quantity of record might become total compensation of firms. In conclusion, HR accounting is management accounting technic with its support for information role and decision-making role.

Theory and practice of value management and its innovation for natural resources from the perspective of sustainable development

The supreme obstacle for sustainable development of natural resources is the scarecity, bottleneck. So how to promote the sustainable utilizing and increase the using efficiency of natural resources is worth studying. This paper suggests that we should improve the model and means of evaluating method and value management based on th~ theory of natural resource compensation. This paper discusses the User Cost Method based on the microeeonomicaspect which can change the evaluating method for natural resources. From the perspective of value managemen model, we should use the User Cost Method to realize the linkage and integration of micro and macro eompensation for natural resources. Based on the evaluating and aecounting idea User Cost Method, this paper presents a theo. retical framework to harmonize and link micro and macro compensation for natural resources. At present, we should seek the new approach and method to manage natural resources, so can we realize the capitalization managemen focusing on the vahte management for natural resources.

An Overview of the Resources and Environmental Issues from Wasted Food in Urban Catering across China

There is growing global concern over food waste and its impacts on resources, environmental issues and food security, especially in developing countries. However, knowledge of food waste, in particular, the food wasted by consumers in restaurants, is entirely inadequate in China. Here, based on media reports and documents about food waste we provide an overview of food wasted by consumers in restaurants in China. We roughly estimated total food waste in order to uncover the seriousness of this large issue. We collected international literature referring to food waste and provided a detailed explanation of the resources and environmental costs associated with food waste. Ultimately we propose a conceptual diagram on research into catering food waste by consumers to evaluate resources and environmental costs based on life cycle assessment in China. This work will stimulate interdisciplinary research in this field.

The Driving Forces and Synergistic Effect between Regional Economic Growth,Resources and the Environment in the Yangtze River Economic Zone

From the viewpoints of population,resources,environment and economic-social development,we establish the models of accounting for resource and environmental costs and coordinated（or relative coordinated） development degrees between economic growth and resources and the environment using the evaluation method of ecosystem service value.Synergistic effects between regional economic growth and resources and the environment in the Yangtze River Economic Zone was analyzed and driving forces were analyzed by regression of partial least squares.We found that from 1983 to 2012,resource and environmental costs in the Yangtze River Economic Zone（including seven provinces and two municipalities） increased from 4736.55 trillion CNY to 15 359.45 trillion CNY and corresponding weights dropped from 31.1% to 19.7% compared to the national level.The degree of coordinated development rose from 0.295 to 1.506,higher than the national average.In the years 1983,1993 and 2003,the main factor that drove the coordinated development of regional economic growth,resources and the environment was low level resource and environmental costs.With continuous increases in primary and tertiary industrial added values after 2012,the advantage of the Yangtze River Economic Zone has weakened.In the future,provinces should improve the rules and regulations on planning and implementing main functional areas,promote adjustment of industrial structure,restore ecology,improve resource utilization efficiency and reduce environmental loss costs to enhance quality of economic development and promote the coordinated development of regional economic growth and resources and the environment.

Resource Tax Reform:A Case Study of Coal from the Perspective of Resource Economics

Using the adjusted E1 Serafy user cost approach to estimate the depletion cost of coal resources, this paper demonstrates that user cost exists in the exploitation of China＇s coal resources and has increased rapidly with the substantial growth of coal output. It is necessary to levy a resource tax that reflects the real cost of coal resources. The results of our calculations show that from 1992 to 2009, the theoretical ad valorem coal tax rate determined in accordance with the user cost fluctuated between 2 and 14 percent. A further analysis of the impact of an ad valorem coal tax on the Chinese macroeconomy with a dynamic computable general equilibrium （CGE） model shows that a tax rate of 5-12 percent for coal resources would better reflect the cost of depletion of coal as a scarce resource, with the macroeconomic impact falling within the acceptable range. Therefore, resource tax reform is significant for China＇s sustainable development.

Inter-domain traffic balancing with co-channel interference management in multi-domain heterogeneous network for LTE-A

Heterogeneous network （Het-Net） is part of the long-term evolution advanced （LTE-A） study item and represents cellular deployments with a mixture of cells of different overlapping coverage areas, e.g., a number of relay and pico cells overlaid by a macro cell in the same frequency. Traffic balancing and interference management are required in Het-Net design for LTE-A to maintain system performance. In this paper, we propose an inter-domain cooperative traffic balancing scheme focusing on reducing the effective resource cost and mitigating the co-channel interference in multi-domain Het-Net. We first set up the conception of multi-domain in Het-Net and incorporate the co-channel interference into the proposed traffic balancing scheme. Then we model the traffic balancing issue as a multi-domain traffic resource optimization problem for minimizing the effective resource cost. The detailed implementation for the proposed traffic balancing scheme is designed. In the numerical evaluation, the genetic algorithm （GA） as an optimization method is used to demonstrate that the total effective resource cost is significantly reduced through our proposed inter-domain traffic balancing scheme, comparing with the intra-domain traffic balancing scheme. The 43% of the resource cost is saved. In the system level simulation, the performance results of signal interference noise ratio （SINR） and throughput demonstrate that the proposed scheme has great advantages in interference management in Het-Net.