Accounting Framework to Measure the Environmental Costs and Disclosed in Industrials Companies Case Study of Societe Cement Hamma Bouziane （SCHB） in Constantine

Accounting, being an integrated information system, is not merely influenced by its environment, but also affects environment as well, due to its crucial role in generating the necessary information to decision-makers. It has two main pillars： measuring and declaring the costs that result from the activities of companies, especially industrial companies because they affect the environment. Therefore, the objective of this research is to investigate how well industrial companies are committed to measuring their environmental duties and declaring them in their balance sheets. This topic will be developed over two parts： scientific basis of environmental costs and accounting; environmental measuring and disclosure.

Comparison of the ＂Global Levy Scheme＂ with the ＂Emissions Trading Scheme＂ to Reduce Greenhouse Gas Shipping Emissions

Climate change is widely recognized as the major environmental problem facing the globe today. One of the most urgent environmental problems facing shipping industry is the reduction of GHG （greenhouse gas） emissions from its operations. Given the growing concern of the international community on ＂the deep reduction of global GHG emissions＂, it cannot be expected that the non-regulation of maritime GHG emissions can further continue. This paper investigates the main challenges and threats of the development of two MBMs （market-based measures） for the reduction of GHG emissions from international shipping, i.e., the ＂global levy scheme on maritime GHG emissions＂ and the ＂maritime emission trading scheme＂. A SWOT （strengths weaknesses opportunities threat） analysis is used, in this survey, to evaluate the environmental effectiveness as well as the easiness of implementation of the two policy options. Moreover, we make apparent their strengths and weaknesses concerning abatement of maritime GHG emissions. Given the fact that the discussion regarding the implementation of some MBMs with maritime GHG-emission reduction potential is still carried out with the exception of EEDI （energy efficiency design index） and SEEMP （ship energy efficiency management plan）, this paper＇s results present special significance, as they could be further analyzed and taken into account during the adoption of any future MBM for the reduction of maritime GHG emissions.

Measures for the Construction Cost Budget and Settlement Audit

With the deep and sustainable development of the market economy,the competitive environment and development pattern faced by China’s construction industry are becoming more and more severe.In this context,construction projects should actively incorporate the development trends of the market economy and focus on analyzing relevant influencing factors and risk content.Considering previous experience,the audit effect of construction project budget and settlement has a major impact on the quality and economic benefit of construction projects to a certain extent.In view of this,this paper mainly focuses on the content and method of the construction cost budget and settlement audit as well as suggests measures for the construction cost budget and settlement audit,so as to improve the construction cost management level.

Environmental Mapping of Potential Habitats for Anthropod Vectors of Trypanosomiasis in Northern Nigeria

This paper presents analysis of a cost effective methodology using remotely sensed data analysed within a geographical systems (GIS) environment for mapping out potential habitats of anthropod vectors responsible for trypanosomiasis in northern Nigeria. These geographical locations are areas with high population of livestock in Nigeria. Animal Trypanosomiasis is considered as an arthropod-borne viral disease which is endemic in about 37 countries of the sub-Saharan Africa and in particular northern Nigeria. This anthropod-borne viral disease remains a threat to both humans and livestock in many communities, and the outbreak of such diseases is shown to relate to fluctuations in the changing climate mostly experienced whenever there are changes in global precipitation which also relates to changes in sea surface temperatures otherwise known as “El Niňo Southern Oscillations” (ENSO). Monthly Satellite imageries in the form of Normalised Difference Vegetation Index (NDVI) at 250 meters spatial resolution obtained from NASA-MODIS/CMD were subjected to principal component analysis utilizing the standardized principal components within a GIS environment and supplemented with Digital Elevation Model (DEM) data in the analysis. Results from the maps showed that pockets of probable habitats of these anthropod vectors responsible for trypanosomiasis mostly located around forest islands characterized by dry woodland and savanna, and in some cases around gallery forests and few lowland and riverine areas. This study provides baseline information for policy makers in Nigeria and other stakeholders as a cost effective measure for mapping potential habitats for anthropod vectors responsible for trypanosomiasis in Northern Nigeria. Further studies are encouraged so as to clearly understand the magnitude and actual locations of the habitat of this vector and find ways of targeting their locations for minimizing or even eradicating these vectors.

Management Accounting Problems and Perspectives in the Local Government of Estonia： An Analysis From the Viewpoint of Parsons＇ Paradigm

This case study focuses on the current and future needs of the management accounting within the Tallinn city government and their potential relationships with the sustainability reporting. This analysis is based on the study carried out within the city organizations in 2011. The questionnaire drawn up by the authors includes several questions about the current management accounting tools of the city and their development and support needs. The authors also add some questions related to the sustainability reporting, which is obligatory for the city as one of the members of the Aalborg Charter. The quantitative methodology was used. The authors＇ conclusion is that the level of the managerial accountability of the Estonian municipality is increasing and its sole economic focus is changing to a broader perspective. According to the findings of the study, the authors argue that both management accounting principles and sustainability principles are coming closer together. By using Talcott Parsons＇ adaptation, goal attainment, integration, and latency （AGIL） paradigm, the authors point out four critical components for implementing the sustainability reporting into a management accounting system. The results of this study highlight the role of values in the management accounting development, which is in harmony with the AGIL paradigm.

Effective control of the project cost in the project implementation

After the completion of design, the construction project shall begin its implementation, which should be taken effective measures to strengthen the management of project cost and properly manage the funds to achieve the overall goal of the construction projects. Control of the project cost in the project implementation is mainly divided into bidding, contracting, construction and settlement. The following is the analysis and discussions of the author＇s experiences to the control of the project cost in the project implementation and the management measures.

Brief discussion on the financial cost management in China＇s private enterprises

With the current development and progress of the socialist marketing economy, the number of the private enterprises in our country increases constantly, and the development scale has been expanded constantly, which has become an important component for China＇s national economy, and making a huge contribution to promote the increase of China＇s national economy. In order to occupy a development location among the fierce market competition and expand the market share, the private enterprises in our country make many efforts constantly, such as strengthening and promotion of the internal management concept and the management mode, etc., which really obtains an obvious achievement and progress, however, due to the restriction of the various reasons, there are still many realistic problems existing in the financial cost management for the private enterprises, which restricts the sustainable, modern and scientific development step greatly, for the method on improving the financial cost management level in China＇s private enterprises and the guarantee of the pertinence and the efficiency for the financial cost management measures to be implemented in the private enterprises, it becomes the key problems which needs to be solved by the private enterprises currently.

Local events-based fast RTM surface-offset gathers via dip-guided interpolation

Reverse Time Migration(RTM)Surface Ofset Gathers(SOGs)are demonstrated to deliver more superior residual dip information than ray-based approaches.It appears more powerful in complex geological settings,such as salt areas.Still,the computational cost of constructing RTM SOGs is a big challenge in applying it to 3D feld data.To tackle this challenge,we propose a novel method using dips of local events as a guide for RTM gather interpolation.The residual-dip information of the SOGs is created by connecting local events from depth-domain to time-domain via ray tracing.The proposed method is validated by a synthetic experiment and a feld example.It mitigates the computational cost by an order of magnitude while producing comparable results as fully computed RTM SOGs.

Reducing costly falls after total knee arthroplasty

AIM To investigate whether adductor canal nerve block(ACB) reduces patient falls when compared to femoral nerve block(FNB) after total knee arthroplasty(TKA). METHODS We conducted an institutional review of all-cause falls after TKA from January 2013 to August 2016 using a quality improvement database. Our inclusion criteria were patients with diagnosis of primary knee osteoarthritis who underwent primary unilateral TKA with either a FNB or an ACB and sustained a fall during their hospitalization. We excluded patients who had revision TKA and extensor mechanism reconstruction. We also excluded patients with a history of post-traumatic arthritis, prior history of lower extremity fracture, history of neurological disease, or cerebrovascular disease. RESULTS A total of 834 patients had TKA with femoral nerve block and knee immobilizer(FNB + KI). Of those patients, 11(1.3%) experienced a fall during their hospital stay. In contrast, 791 patients had TKA with ACB. Of those patients, only one(0.13%) patient fall was recorded within this group. We used the Fisher's exact test to compare the differences between the two groups. The difference between the two groups achieves statistical significance(P = 0.006). We also found that 11 out of the 12 patients that fell had a right TKA procedure while one patient had a left TKA procedure. Nine out of twelve patients that fell were female, while only three patients were male.CONCLUSION Given the reduction in the number of falls with ACB, it is recommended that ACB be considered the preferred analgesia for patients undergoing a TKA procedure.

Path loss modelling and comparison based on the radio propagation measurement at 3.5GHz

Wideband IMT-Advanced mobile communication systems tend to operate in the high frequency bands due to a relatively large capacity available. Thus, Measurement and modelling methods of radio propaga- tion eharaeteristics are proposed for the field test of Chinese 4th generation （4G） trial system. The mea- surement system is established for 3.5GHz based on the sophistieated measurement instruments and the virtual instrument teehnology. The characteristic parameters of radio propagation sueh as path loss （PL） exponent and shadow fading standard deviation are extracted from measurement data, which result in the path loss model finally. The comparisons with other existing international models results validate our mea- surement in terms of path loss model. Based on the analysis of the existing extension model assumed for the microwave frequency at 3.5GHz, we find that the Stanford University Interim （SUI） model fits very well with the measurement result in the hotspot scenario, while the COST 231 model is closer to the mea- surement result in the suburban scenario. This result provides a measurement-based channel referenee for the development of the future IMT-Advanced systems in China.

The Equilibrium Coefficient Kp and Petroleum Exploration:Design of the New Generation of Petroleum Exploration Instrument

The main reason why the application of nuclear technology in petroleum exploration has not yet been accepted by most exploration workers is that they are not clear about the homologous distribution features of oil and gas fields and radioactive radiation. The authors hold that the disequilibrium of uranium, radium and radon as a natural radioactive series is the basic feature in the use of this technology in petroleum exploration. The invention Gamma-ray Spectral Measurement of the Equilibium Coefficient Kp and Its Embodiment of the senior author now can readily solve that problem and replace the impedient measure of normalization of uranium and potassium to thorium that had to be proposed before. Application of this impedient measure has some limitations. In areas where the surface is covered by beach or river sands, thorium minerals such as monazite may be concentrated by placering. This could result in local thorium highs that would yield local uranium and potassium lows after normalization to thorium, and these would constitute false anomalies.

Framework for Observing the Maintenance Needs, Runtime Metrics and the Overall Quality-in-Use

The post-release maintenance is usually the most expensive phase in the software product lifecycle from the first design concepts to the end of product support. To reduce the costs related to post-release maintenance, we propose a run-time framework for measuring software quality characteristics applying the ISO/IEC 25000 software quality and software quality in use models as the starting point. Measurement probes are linked into the software during the development phase and used to collect quality information during the run time. As a proof-of-concept, we implemented measurements in an open-source software project to demonstrate the utility of the framework. As a result, this paper presents a framework for collecting runtime metrics and measuring software quality-in-use with a systematic interface. Additionally, examples of measurement scenarios are presented.

基于测量的盲量子计算研究进展

量子计算机具有广阔的前景和发展潜力,但其物理实现目前面临巨大挑战。基于测量的盲量子计算,由于其允许量子能力有限甚至没有量子能力的普通用户,可通过借助远程量子服务器,使用基于测量的量子计算模型完成计算任务,并保证其数据、算法和结果的私密性。因此,这种委托量子计算的方式将成为未来普通用户共享量子计算资源的一种重要应用模式。基于此,阐述了基于测量的量子计算模型包括的两种常用资源态—簇态和图态,以及测量模式的定义和形式化描述;分析了基于测量的盲量子计算的基本原理,包括通用资源态—Brickwork态的构造、盲量子计算测量模式和通用盲量子计算协议;梳理了解决基于测量的盲量子计算根本问题的不同技术路线和实验成果;探讨了其未来的发展方向。

数字化人力资源管理赋能企业降本增效路径探究

在当今复杂的市场经济环境背景下,企业生产经营不稳定因素增加,为了确保企业在市场竞争中处于优势地位,提高企业人力资源管理水平,强化降本增效管理效果是重点。基于此,文章以数字化人力资源转型为研究背景,探究数字化人力资源管理赋能企业降本增效的具体措施,旨在为企业数字化转型发展助力,实现企业长效稳定发展的目标。

建筑工程造价预算超标的原因及控制措施分析

在当前城市化进程加速的背景下,建筑工程项目日益增多,而工程造价预算控制则成为确保项目经济效益的关键环节。基于此,文章深入分析了建筑工程造价超预算的主要原因,包括材料浪费、施工频繁返工、施工方案变动以及材料采购价格波动等,并提出了加强施工现场管理、完善施工监督机制、严格控制设计变更以及合理预估价格波动等针对性的控制措施,旨在提高工程造价预算的准确性和有效性,确保建筑工程项目的顺利实施和经济效益的最大化。

汽车高级驾驶辅助系统标定设备的创新及应用

近年来,汽车行业高速发展的同时伴随着激烈竞争,各大汽车企业纷纷投入高级辅助驾驶系统(ADAS)的研发,并推动ADAS应用从高端市场进入到中端市场。为解决现有ADAS标定设备集成度不足、投入成本高和效率低的问题,提出一种高集成度的一体化驾驶辅助标定设备。通过车身定位装置、标定龙门架、图像标定图样和标定参照物的创新设计以及标定程序的编排优化,深度整合各功能独立标定设备,实现多种车型和多种功能一体化标定,降低设备投入同时提高生产效率,促进汽车企业竞争力的提升,为推动行业高质量发展提供参考。

基于建筑全生命周期成本的绿色建材应用及造价优化分析

建筑材料的使用在建筑全生命周期中占据着重要地位。结合建筑工程实际情况,科学应用绿色建筑材料,能减少建筑工程建设过程中的资源消耗,减少建筑垃圾对环境的污染。文章以建筑全生命周期成本分析为理论基础,对绿色建材应用及造价优化进行重点研究,以期为相关工作人员提供参考。

降低铸造原材料成本的措施探讨

为应对铸造所用原材料价格持续上涨的问题,针对工厂灰铸铁生产现状,在保证产品质量的基础上,在熔炼过程中一方面调整原铁液配料比例,另一方面对炉前合金元素的加入量进行合理优化,以降低原材料成本;在出铁浇注过程中从工艺设计层面进行技术改进,提高工艺出品率,减少原材料浪费。经验证,各项措施均具备可行性,达到了降低灰铸铁铸造原材料成本的目的。

BIM技术在双索面斜拉桥施工中的应用

为了解决传统设计的多个技术难点,以清江市政特大桥工程为背景,通过BIM的参数化建模,灵活调整设计参数,实时更新模型,更好地实现适应地形地质和结构安全性需求;通过组件碰撞检测功能,及时发现并解决设计中的空间冲突,实现避免施工中的返工和错误;通过利用BIM的二维出图和工程量精确计算功能,提高设计出图的效率,实现确保施工材料的精确采购和使用。结果表明:BIM技术显著提高设计的准确性和施工效率,实现减少项目成本和时间的消耗。本文成果可为更广泛的工程建设领域提供参考。