A new collusion attack on Pour-like schemes is proposed in this paper. Then, we present a collusion-free centralized multicast key management scheme based on characteristic values of members. The re-keying method that...A new collusion attack on Pour-like schemes is proposed in this paper. Then, we present a collusion-free centralized multicast key management scheme based on characteristic values of members. The re-keying method that other group members calculate new keys when a member is joining or leaving is also designed. It achieves forward secrecy and backward secrecy. Compared with typical existing centralized schemes, the storage of Group Key Controller (GKC) in our scheme halves the storage overhead of others, and communication overhead of GKC is 2 in case of joining re-keying. Especially, the leaving re-keying overhead is and the overall performance is excellent.展开更多
Both in developed and in developing countries, the construction industry is regarded as an economic investment activity without forgetting its significant relationship with national economic development due to its gre...Both in developed and in developing countries, the construction industry is regarded as an economic investment activity without forgetting its significant relationship with national economic development due to its great contributions to the national gross domestic product (GDP) of the country. Concerning construction processes, both risk management (RM) and value engineering (VE) techniques have commonalities from the beginning up to the completion of the project due to enhancing the project value/quality, meeting the project deadline, and reducing overall project cost. VE includes resolving the uncertainty of project objectives and ensuring that the project is delivered in a value for money way. The key point of RM is to solve the uncertainty of the project itself and its results to ensure that the specifications are achieved within the prescribed time, cost, and quality constraints. This review work is comparatively and collectively focus</span><span style="font-family:Verdana;">ed</span><span style="font-family:Verdana;"> on assessing the role of RM and VE tools for project successful delivery. It studies the points of difference and common features of the two aspects in terms of construction project delivery. So, this study concluded that in construction RM tool cannot be the chief aim of the all parties involved in the project execution because sometimes it produces itself negative results and reduces project management success. Therefore, RM needs a strong combination with VE due to the dependence of the target in identifying and assessing risks by considering the highest performance and lowest cost. The integration of RM and VE combination in a single study would avoid duplication of work and deliver better value for money thereby leading to better project outcomes.展开更多
The theory of enterprise value management was applied to the performance evaluation of the discipline construction members in colleges and universities,and a value evaluation model of performance was established.Then,...The theory of enterprise value management was applied to the performance evaluation of the discipline construction members in colleges and universities,and a value evaluation model of performance was established.Then,using the analytic hierarchy process(AHP)and quantitative research method,it evaluated the cost of the discipline construction members and the functions realized.Finally,it determined the performance value level and came up with the value optimization recommendations.展开更多
The increase of fixed broadband penetration can increase a country’s economic growth.Indonesian fixed broadband usage density still lags far behind other countries.This condition becomes a great opportunity for opera...The increase of fixed broadband penetration can increase a country’s economic growth.Indonesian fixed broadband usage density still lags far behind other countries.This condition becomes a great opportunity for operators in marketing fixed broadband products.The different offers and services of each fixed broadband operator in Indonesia will have an impact on the ease of acquiring and maintaining customer loyalty levels.The unstable number of subscribers(unsubscribing/switch to other operator)is increasing year by year.This condition can be caused by customer value perceived by the customer that is inferior because the management of customer relationship management is less good.The method used is descriptive and explanatory.The unit of analysis is the last customer of four broadband operators in Indonesia.Time horizon is cross-sectional,where the research is conducted simultaneously.The survey data are collected from questionnaires to fixed broadband subscribers and through focus group discussions and interviews with managers related to the object study.Data are analyzed descriptively and quantitatively and this research uses quantitative research design using Structural Equation Modeling(SEM).The findings show that the effect of customer relationship management on customer loyalty through customer value is significant.展开更多
In the development of modern enterprises,the management mode is the main factor that determines the height of its development,so it is highly valued.The traditional management mode has many disadvantages,which can not...In the development of modern enterprises,the management mode is the main factor that determines the height of its development,so it is highly valued.The traditional management mode has many disadvantages,which can not comply with the development trend of the current market economy,which leads to the slow improvement of enterprise management level,which is not conducive to the operation and development of enterprises.The proposal of the concept of value-oriented enterprise management has become a new mode of enterprise management,which is helpful to speed up the reform process of enterprises and enhance their development vitality.Therefore,we should clarify the key points of the construction of the model and gradually improve the level of management.This paper analyzes the concept of value enterprise management,puts forward the application status and classification of value enterprise management model,and explores the construction strategy of value enterprise management model.展开更多
The mortgage of land contract management rights has launched a pilot project in Ningxia,Hubei,Henan,Guizhou,Chongqing and other provinces,municipalities and autonomous regions,which provides a good solution to the pro...The mortgage of land contract management rights has launched a pilot project in Ningxia,Hubei,Henan,Guizhou,Chongqing and other provinces,municipalities and autonomous regions,which provides a good solution to the problem of funds for rural development and plays a huge role in promoting local rural economic development.In the mortgage financing of land contract management rights implemented in various regions,how to determine a scientific,accurate and reasonable mortgage rate of land contract management rights becomes a difficulty troubling the mortgage financing of land.On the basis of unified annual output value of land,this article uses survey method,income capitalization method,and comparison method to analyze the value of land contract management rights,and finally determine the mortgage rates of land contract management rights.展开更多
At ITMA, five “Value Modules” for USTER QUALITY EXPERT were launched, after successful testing by customers around the globe. These modules gave spinners an objective and accurate view of the entire spinning process...At ITMA, five “Value Modules” for USTER QUALITY EXPERT were launched, after successful testing by customers around the globe. These modules gave spinners an objective and accurate view of the entire spinning process, leading to higher yields and consistent quality:“Managing a textile mill with quality in mind” in practice.展开更多
The supreme obstacle for sustainable development of natural resources is the scarcity bottleneck. So how to promote the sustainable utilizing and increase the using efficiency of natural resources is worth studying. T...The supreme obstacle for sustainable development of natural resources is the scarcity bottleneck. So how to promote the sustainable utilizing and increase the using efficiency of natural resources is worth studying. This pa-per suggests that we should improve the model and means of evaluating method and value management based on the theory of natural resource compensation. This paper discusses the User Cost Method based on the microeconomic aspect which can change the evaluating method for natural resources. From the perspective of value management model, we should use the User Cost Method to realize the linkage and integration of micro and macro compensation for natural resources. Based on the evaluating and accounting idea of 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 management focusing on the value management for natural resources.展开更多
With the rising cost of labor factors in China,several multinational companies that rely on labor-intensive industries have withdrawn their production lines from China,which has had a huge impact on the development of...With the rising cost of labor factors in China,several multinational companies that rely on labor-intensive industries have withdrawn their production lines from China,which has had a huge impact on the development of Chinese enterprises.Under the guidance of national policies,many enterprises have begun to climb to the high end of the value chain.This paper analyzes the main function of value chain management by studying the composition of industry value chain management from the perspective of competitive strategy.In view of the lack of enterprise value chain management,this paper discusses from three aspects:product,technology,and price.Product homogeneity has been found to greatly reduce the market competitiveness of products,which is not conducive to the value-added and sustainable development of enterprises.Based on this,corresponding strategies have been proposed,in which enterprises should maximize the advantages of value chain management through scientific and efficient information management techniques.展开更多
since the fair value has been used,it has always been paid more attention to,after the financial crisis,it has caused widespread denunciation of the academic session.In the new accounting standards issued in 2014,the ...since the fair value has been used,it has always been paid more attention to,after the financial crisis,it has caused widespread denunciation of the academic session.In the new accounting standards issued in 2014,the attention of fair value has always been very high,which can reflect the influence of enterprises on earnings management through the measurement of fair value.By describing the application of fair value under the new criteria to pave the way for the following description.The back illustrates the impact of fair value on earnings management under the new guidelines.At the end of the paper,some policies and constructive suggestions are put forward to improve earnings management in Chinese enterprises.展开更多
At present,with the rapid development of China's economy,the development of the construction industry has made a new breakthrough.Project management requires the construction industry to continuously play its role...At present,with the rapid development of China's economy,the development of the construction industry has made a new breakthrough.Project management requires the construction industry to continuously play its role and value in improving the ability of project management.Earned value method,which is an important way in the field of project management,enables whole project management to rise to a new height.The specific principle of earned value method will be elaborated by fully introducing the specific role of earned value method in engineering projects to provide a reference and basis for practitioners to improve their management ability.展开更多
Objective To help investors assess and control the costs of new drug development and reduce the risks of new drug development projects.Methods Cost analysis and financial forecasting were carried out with the integrat...Objective To help investors assess and control the costs of new drug development and reduce the risks of new drug development projects.Methods Cost analysis and financial forecasting were carried out with the integrated approach of earned value management.According to the principle of earned value management deviation analysis,the basic process of the new drug research and development project was combined with the hypothesis method from the research of Tufts Drug Development Research Center.Results and Conclusion If the project progress check was carried out in the clinical trial,the project costs were found overspent,the efficiency was low,the project progress was faster,and the resource investment was ahead.It is recommended that the adjustment should be made to reduce the input of resources,and increase the efficient key personnel to take the place of some less efficient staff.展开更多
Value Management (VM) is a rigorous and systematic approach to improve the value and optimise the overall cost of a facility. It identifies opportunities to remove unnecessary costs while assuring that quality, reliab...Value Management (VM) is a rigorous and systematic approach to improve the value and optimise the overall cost of a facility. It identifies opportunities to remove unnecessary costs while assuring that quality, reliability, performance, and other critical factors will meet or exceed the customers’ expectations. It has been widely used in the construction industry in a number of countries. A recent survey, however, revealed several problems that hinder the wider use of this methodology in the industry. To overcome these problems, a feasibility study has been conducted to investigate whether or not a Group Support System (GSS) can support collaborative works in VM workshops. This paper introduces the development and structure of a prototype GSS which is designed to support the collaborative works of stakeholders in VM workshops. It begins with an introduction to the conceptual GSS framework and job plan, illustrating what GSS supports can be provided to VM workshops. This is followed by a detailed description of the GSS prototype system to demonstrate how these supports can be performed as an integrated computer system. The testing of the system is also discussed. The research findings provide strong evidence in supporting the notion of using GSS to improve VM implementation. The information support of GSS has been ranked to be the most useful GSS functions and most of the practitioners interviewed are highly interested in applying GSS to support VM workshops in the future.展开更多
Regarding the social problem of food loss in Japan,about 10%-20%of agricultural products(e.g.vegetables and fruits)are seen as“non-standardized foods”or“surplus foods”by the Agricultural Cooperative Association.Th...Regarding the social problem of food loss in Japan,about 10%-20%of agricultural products(e.g.vegetables and fruits)are seen as“non-standardized foods”or“surplus foods”by the Agricultural Cooperative Association.Those foods are then discarded.The Tamaki Laboratory of the School of Business,Aoyama Gakuin University is promoting the“SDGs Food Loss Regeneration Project”through industry and academic collaboration—as a research study—to solve this social problem.Therefore,the purpose of this research is the following three subjects:(1)Indicate the design of VCM(value chain management).VCM corresponds to the planning,manufacturing,and sales meetings of“SDGs Moist Vegetable Cake”,and the roles of stakeholders engaged in each area of VCM.(2)Design various BOMs(bill of materials)corresponding to the VCM.Describe how to use BOM and the significance of using each BOM in cooperation.(3)In order to verify the effectiveness of the“SDGs Food Loss Regeneration Project”with“SDGs Moist Vegetable Cake”,conduct and analyze questionnaire surveys and consider the results.展开更多
文摘A new collusion attack on Pour-like schemes is proposed in this paper. Then, we present a collusion-free centralized multicast key management scheme based on characteristic values of members. The re-keying method that other group members calculate new keys when a member is joining or leaving is also designed. It achieves forward secrecy and backward secrecy. Compared with typical existing centralized schemes, the storage of Group Key Controller (GKC) in our scheme halves the storage overhead of others, and communication overhead of GKC is 2 in case of joining re-keying. Especially, the leaving re-keying overhead is and the overall performance is excellent.
文摘Both in developed and in developing countries, the construction industry is regarded as an economic investment activity without forgetting its significant relationship with national economic development due to its great contributions to the national gross domestic product (GDP) of the country. Concerning construction processes, both risk management (RM) and value engineering (VE) techniques have commonalities from the beginning up to the completion of the project due to enhancing the project value/quality, meeting the project deadline, and reducing overall project cost. VE includes resolving the uncertainty of project objectives and ensuring that the project is delivered in a value for money way. The key point of RM is to solve the uncertainty of the project itself and its results to ensure that the specifications are achieved within the prescribed time, cost, and quality constraints. This review work is comparatively and collectively focus</span><span style="font-family:Verdana;">ed</span><span style="font-family:Verdana;"> on assessing the role of RM and VE tools for project successful delivery. It studies the points of difference and common features of the two aspects in terms of construction project delivery. So, this study concluded that in construction RM tool cannot be the chief aim of the all parties involved in the project execution because sometimes it produces itself negative results and reduces project management success. Therefore, RM needs a strong combination with VE due to the dependence of the target in identifying and assessing risks by considering the highest performance and lowest cost. The integration of RM and VE combination in a single study would avoid duplication of work and deliver better value for money thereby leading to better project outcomes.
基金Project of the 13th Five-Year Plan for Education and Science of Tianjin"Study on Dynamic Monitoring Mechanism of Discipline Construction Performance in Colleges and Universities"(HE3078).
文摘The theory of enterprise value management was applied to the performance evaluation of the discipline construction members in colleges and universities,and a value evaluation model of performance was established.Then,using the analytic hierarchy process(AHP)and quantitative research method,it evaluated the cost of the discipline construction members and the functions realized.Finally,it determined the performance value level and came up with the value optimization recommendations.
文摘The increase of fixed broadband penetration can increase a country’s economic growth.Indonesian fixed broadband usage density still lags far behind other countries.This condition becomes a great opportunity for operators in marketing fixed broadband products.The different offers and services of each fixed broadband operator in Indonesia will have an impact on the ease of acquiring and maintaining customer loyalty levels.The unstable number of subscribers(unsubscribing/switch to other operator)is increasing year by year.This condition can be caused by customer value perceived by the customer that is inferior because the management of customer relationship management is less good.The method used is descriptive and explanatory.The unit of analysis is the last customer of four broadband operators in Indonesia.Time horizon is cross-sectional,where the research is conducted simultaneously.The survey data are collected from questionnaires to fixed broadband subscribers and through focus group discussions and interviews with managers related to the object study.Data are analyzed descriptively and quantitatively and this research uses quantitative research design using Structural Equation Modeling(SEM).The findings show that the effect of customer relationship management on customer loyalty through customer value is significant.
文摘In the development of modern enterprises,the management mode is the main factor that determines the height of its development,so it is highly valued.The traditional management mode has many disadvantages,which can not comply with the development trend of the current market economy,which leads to the slow improvement of enterprise management level,which is not conducive to the operation and development of enterprises.The proposal of the concept of value-oriented enterprise management has become a new mode of enterprise management,which is helpful to speed up the reform process of enterprises and enhance their development vitality.Therefore,we should clarify the key points of the construction of the model and gradually improve the level of management.This paper analyzes the concept of value enterprise management,puts forward the application status and classification of value enterprise management model,and explores the construction strategy of value enterprise management model.
基金Acknowledgements: This work had the financial support of the Portuguese National Science Foundation (FCT) through the Research Unit, UI 4005, Project Reference PEst-OE/EME/UI4005/2011.
基金Supported by Guangxi Philosophy and Social Science Project in 2011(11CJY001)Research Project of Guangxi Department of Education(201106LX628)
文摘The mortgage of land contract management rights has launched a pilot project in Ningxia,Hubei,Henan,Guizhou,Chongqing and other provinces,municipalities and autonomous regions,which provides a good solution to the problem of funds for rural development and plays a huge role in promoting local rural economic development.In the mortgage financing of land contract management rights implemented in various regions,how to determine a scientific,accurate and reasonable mortgage rate of land contract management rights becomes a difficulty troubling the mortgage financing of land.On the basis of unified annual output value of land,this article uses survey method,income capitalization method,and comparison method to analyze the value of land contract management rights,and finally determine the mortgage rates of land contract management rights.
文摘At ITMA, five “Value Modules” for USTER QUALITY EXPERT were launched, after successful testing by customers around the globe. These modules gave spinners an objective and accurate view of the entire spinning process, leading to higher yields and consistent quality:“Managing a textile mill with quality in mind” in practice.
文摘The supreme obstacle for sustainable development of natural resources is the scarcity bottleneck. So how to promote the sustainable utilizing and increase the using efficiency of natural resources is worth studying. This pa-per suggests that we should improve the model and means of evaluating method and value management based on the theory of natural resource compensation. This paper discusses the User Cost Method based on the microeconomic aspect which can change the evaluating method for natural resources. From the perspective of value management model, we should use the User Cost Method to realize the linkage and integration of micro and macro compensation for natural resources. Based on the evaluating and accounting idea of 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 management focusing on the value management for natural resources.
文摘With the rising cost of labor factors in China,several multinational companies that rely on labor-intensive industries have withdrawn their production lines from China,which has had a huge impact on the development of Chinese enterprises.Under the guidance of national policies,many enterprises have begun to climb to the high end of the value chain.This paper analyzes the main function of value chain management by studying the composition of industry value chain management from the perspective of competitive strategy.In view of the lack of enterprise value chain management,this paper discusses from three aspects:product,technology,and price.Product homogeneity has been found to greatly reduce the market competitiveness of products,which is not conducive to the value-added and sustainable development of enterprises.Based on this,corresponding strategies have been proposed,in which enterprises should maximize the advantages of value chain management through scientific and efficient information management techniques.
文摘since the fair value has been used,it has always been paid more attention to,after the financial crisis,it has caused widespread denunciation of the academic session.In the new accounting standards issued in 2014,the attention of fair value has always been very high,which can reflect the influence of enterprises on earnings management through the measurement of fair value.By describing the application of fair value under the new criteria to pave the way for the following description.The back illustrates the impact of fair value on earnings management under the new guidelines.At the end of the paper,some policies and constructive suggestions are put forward to improve earnings management in Chinese enterprises.
文摘At present,with the rapid development of China's economy,the development of the construction industry has made a new breakthrough.Project management requires the construction industry to continuously play its role and value in improving the ability of project management.Earned value method,which is an important way in the field of project management,enables whole project management to rise to a new height.The specific principle of earned value method will be elaborated by fully introducing the specific role of earned value method in engineering projects to provide a reference and basis for practitioners to improve their management ability.
文摘Objective To help investors assess and control the costs of new drug development and reduce the risks of new drug development projects.Methods Cost analysis and financial forecasting were carried out with the integrated approach of earned value management.According to the principle of earned value management deviation analysis,the basic process of the new drug research and development project was combined with the hypothesis method from the research of Tufts Drug Development Research Center.Results and Conclusion If the project progress check was carried out in the clinical trial,the project costs were found overspent,the efficiency was low,the project progress was faster,and the resource investment was ahead.It is recommended that the adjustment should be made to reduce the input of resources,and increase the efficient key personnel to take the place of some less efficient staff.
文摘Value Management (VM) is a rigorous and systematic approach to improve the value and optimise the overall cost of a facility. It identifies opportunities to remove unnecessary costs while assuring that quality, reliability, performance, and other critical factors will meet or exceed the customers’ expectations. It has been widely used in the construction industry in a number of countries. A recent survey, however, revealed several problems that hinder the wider use of this methodology in the industry. To overcome these problems, a feasibility study has been conducted to investigate whether or not a Group Support System (GSS) can support collaborative works in VM workshops. This paper introduces the development and structure of a prototype GSS which is designed to support the collaborative works of stakeholders in VM workshops. It begins with an introduction to the conceptual GSS framework and job plan, illustrating what GSS supports can be provided to VM workshops. This is followed by a detailed description of the GSS prototype system to demonstrate how these supports can be performed as an integrated computer system. The testing of the system is also discussed. The research findings provide strong evidence in supporting the notion of using GSS to improve VM implementation. The information support of GSS has been ranked to be the most useful GSS functions and most of the practitioners interviewed are highly interested in applying GSS to support VM workshops in the future.
文摘Regarding the social problem of food loss in Japan,about 10%-20%of agricultural products(e.g.vegetables and fruits)are seen as“non-standardized foods”or“surplus foods”by the Agricultural Cooperative Association.Those foods are then discarded.The Tamaki Laboratory of the School of Business,Aoyama Gakuin University is promoting the“SDGs Food Loss Regeneration Project”through industry and academic collaboration—as a research study—to solve this social problem.Therefore,the purpose of this research is the following three subjects:(1)Indicate the design of VCM(value chain management).VCM corresponds to the planning,manufacturing,and sales meetings of“SDGs Moist Vegetable Cake”,and the roles of stakeholders engaged in each area of VCM.(2)Design various BOMs(bill of materials)corresponding to the VCM.Describe how to use BOM and the significance of using each BOM in cooperation.(3)In order to verify the effectiveness of the“SDGs Food Loss Regeneration Project”with“SDGs Moist Vegetable Cake”,conduct and analyze questionnaire surveys and consider the results.