电气工程造价实务与专业教学差异的探讨

安装工程是构成建设项目的重要组成部分,而电气安装作为安装工程的重要组成部分,在建筑工程、公路工程、市政工程等建筑行业中都起着极其重要的作用。但各高校教学过程中,多数教师缺少现场实际经验及知识,未注重施工图纸与实际中存在的偏差,造成安装工程在“实务”工程中和专业“教学”存在着一定的差异性。在“实务”实施过程中,往往讲究的是效率、速度及市场竞争,与“教学”所传授的精确计算、效率与速度及个性化报价将得不到有效的统一。因此本人以安装工程中的电气单位工程为例,把安装工程造价的“实务”和“教学”加以联系,分析两者的统一与差异关注的问题进行探讨,以供同行们交流和参考。

现代学徒制模式下《外贸英语函电》的“实务化”教学——以纺织品检验与贸易专业为例

对于纯理论教学课程《外贸英语函电》,在学习纺织专业词汇、基本表达和外贸信函行文方法的基础上,借鉴现代学徒制模式,以合作企业与外商沟通的实例开展“实务化”教学,培养学生纺织品外贸信函的阅读和写作能力。该方法内容针对性强,实用性强,收效良好。

务“实”·求“真”·激“活”·生“动”--《习近平新时代中国特色社会主义思想学生读本》(小学低年级)的教学探索

《习近平新时代中国特色社会主义思想学生读本》是落实学校教育立德树人根本任务的重要课程。在小学低年级教学实 践中应用“务‘实’,求‘真’,激‘活’,生‘动’”策略,让价值引导、思想教育、道理掌握、认知学习鲜活生动起来,以习近平新 时代中国特色社会主义思想铸魂育人。

“实务导师”:地方院校法学专业实习教学模式探究

地方院校法学专业实习因目标不明确、管理流程缺失、内容单一、指导质量不高等原因,使得法学专业实习没有达到预期目的,为了改变此种局面,本文结合以往经验,尝试以“实务导师”制作为专业实习指导教学模,以提高地方院校法学专业实习效果,为地方振兴和法治建设培养高质量的法治人才。

Ambiguity in our daily language usage in both English and Chinese

Ambiguity is a unique linguistic feature and is caused by many factors. This paper first introduces the definitions of ambiguity and then mainly illustrates ambiguity in our daily language usage in both English and Chinese from phonetic level and syntactic level. People can learn the relationships among those levels and grasp the rule of learning language. Thus, people can realize the complexity and importance of using language and know that it is not easy to express ideas accurately.

CAPP SYSTEM BASED ON WEB AND SUCCESSIVE CASE REASONING

Aiming at practical demands of manufacturing enterprises to the CAPP system in the Internet age, the CAPP model is presented based on Web and featured by open, universality and intelligence. A CAPP software package is developed with three layer structures （the database, the Web server and the client server） to realize CAPP online services. In the CAPP software package, a new process planning method called the successive casebased reasoning is presented. Using the method, process planning procedures are divided into three layers （the process planning, the process procedure and the process step）, which are treated with the successive process reasoning. Process planning rules can be regularly described due to the granularity-based rule classification. The CAPP software package combines CAPP software with online services. The process planning has the features of variant analogy and generative creation due to adopting the successive case-based reasoning, thus improving the universality and the practicability of the process planning.

Virtual Laboratory for Corporations: The Source of Policy

Many corporations are complaining that they cannot make decisions correctly. This article describes virtual laboratory (VL), an organization which can help managers make decision. The virtual laboratory based on Intranet uses many methods to draw policies for the corporation by analyzing business processes. It is a tool for learning organization too.

Coexistence Analysis between 5G System and Fixed- Satellite Service in 3400-3600 MHz

The 3400-3600 MHz band is one of the most important candidate frequency bands for the rollout of 5 G system. However, the coexistence between 5 G system and fixed-satellite service(FSS) in this frequency band is one of the most challenging problems for both academic researchers and industry engineers. In this paper, the saturation interference from 5 G base stations to the existing FSS above 3600 MHz is analyzed and the coexistence solution is achieved, which can reduce the interference and guarantee the coexistence between 5 G system and FSS. Furthermore, the Monte Carlo simulation, laboratory test and field test are carried out to verify the coexistence solution.Results show that an isolation distance of 1-2 km is required to avoid the saturation interference in terms of the adjacent bands scenario.To further reduce the isolation distance to 50 m, additional isolation of 35 dB will be necessary, which can be fulfilled by installing a filter at the input port of LNB from a real implementation perspective.

A Pragmatic Approach for Assessing the Economic Performance of Model Predictive Control Systems and Its Industrial Application

In this article,an approach for economic performance assessment of model predictive control(MPC) system is presented.The method builds on steady-state economic optimization techniques and uses the linear quadratic Gaussian(LQG) benchmark other than conventional minimum variance control(MVC) to estimate the potential of reduction in variance.The LQG control is a more practical performance benchmark compared to MVC for performance assessment since it considers input variance and output variance,and it thus provides a desired basis for determining the theoretical maximum economic benefit potential arising from variability reduction.Combining the LQG benchmark directly with benefit potential of MPC control system,both the economic benefit and the optimal operation condition can be obtained by solving the economic optimization problem.The proposed algorithm is illustrated by simulated example as well as application to economic performance assessment of an industrial model predictive control system.

Checkpointing Scheme for Relevant Distributed Real-Time Tasks

A checkpointing scheme for relevant distributed real-time tasks which can be scheduled as a DAG is proposed. A typical algorithm, OSA, is selected for DAG scheduling. A new methods based a new structure, Scheduled Cluster Tree, is presented to calculate the slack time of each task in the task cluster. In the checkpointing scheme, the optimal checkpoint intervals which minimize the approximated failure probability are derived formally and validated experimentally. The complexity of approximated failure probability is quite small compared with that of the exact probability. Meanwhile, the consistency of the checkpointing is discussed also.

Empirical Analysis on Continuous Improvement of Mobile Content Services＇ Effects on Continuance Use Intention

With the development of intelligent terminals and mobile applications,the influence of continuous improvement on mobile content services to the continuance use intention is more and more significant.Based on the expectation-confirmation theory and information system continuance use theory,this paper proposes a mobile content continuance use model and puts forward related assumptions under the mobile commerce environment by introducing the continuous improvement variables.Questionnaire data are collected from 219 mobile content service users for research,and the hypothetical model is validated by the structural equation modeling.Results show that the information system continuance use model is still valid under the mobile commerce environment,and the continuous improvement on mobile content services have positive impacts on user's expectations after they have experienced certain mobile content services.

An integrated DBP for streams with （m, k）-firm real-time guarantee

(m, k)-firm real-time or weakly hard real-time (WHRT) guarantee is becoming attractive as it closes the gap between hard and soft (or probabilistic) real-time guarantee, and enables finer granularity of real-time QoS through adjusting m and k. For multiple streams with (m, k)-firm constraint sharing a single server, an on-line priority assignment policy based on the most recent k-length history of each stream called distance based priority (DBP) has been proposed to assign priority.In case of priority equality among these head-of-queue instances, Earliest Deadline First (EDF) is used. Under the context of WHRT schedule theory, DBP is the most popular, gets much attention and has many applications due to its straightforward priority assignment policy and easy implementation. However, DBP combined with EDF cannot always provide good performance, mainly because the initial DBP does not underline the rich information on deadline met/missed distribution,specially streams in various failure states which will travel different distances to restore success states. Considering how to effectively restore the success state of each individual stream from a failure state, an integrated DBP utilizing deadline met/missed distribution is proposed in this paper. Simulation results validated the performance improvement of this pro-posal.

Accounting Policies of Companies Reporting According to IFRS

The article deals with accounting policies of companies reporting in accordance with International Financial Reporting Standards （IFRS）. Despite of being in accordance with corresponding standards, there are some particular accounting policies that are not being used by companies. The article aims to highlight some of these areas and point out to accounting policies that are prevalent in IFRS＇s accounting practice

City Networks of Online Commodity Services in China:Empirical Analysis of Tmall Clothing and Electronic Retailers

City networks have been a critical topic in the fields of urban geography and regional economics. Numerous studies have explored city networks, focusing mainly on infrastructure and industrial networks. Unlike traditional urban network of which the major measuring indexes are population sizes and entity industries, online commodity service networks could reflect well the influencing of emerging economies, especially the Internet economy, on city networks. This study analyzes and reveals structural features of China's city networks through online commodity services, providing the internet economic approach on city networks. Results indicate that the core cities of online commodity service networks are mainly concentrated in eastern coastal areas. In addition, spatial polarization and layer structure of network connections are obvious, descending from the centers in eastern China to peripheral cities in central and western China. Online commodity services of different cities show apparent differences and uncertainties in terms of specialization rates of international connection, which presents a tendency toward diversification. Online commodity service networks are not only associated with goods production, supply, and consumption in physical space but also reflect virtual information, capital, and technology flows, thus providing a new empirical approach for understanding city networks in information and internet economic age.

Accounting Practice in Agricultural Enterprises in Turkey

Agricultural sector is vital for human beings, it provides stuffto the other sectors and it contributes to employment considerably. A large proportion of the exportation of Turkey is made from the agricultural products. Thereby it can be said that the agricultural sector is one of the main sectors contributing to the economy of the country considerably. But it＇s known that the sector is affected by some risks and uncertainities such as： sector＇s being made-up of family-owned companies, its being sensitive to the weather conditions, the long process of buying products, the work＇s being seasonal, self-consumption, the difficulty in accounting the cost, unrecorded agricultural transactions. Within this context to determine the sector＇s contribution to the country＇s economy clearly is related to recording the agricultural transactions properly and choosing the realistic methods and implementations. But despite the importance that agricultural transactions carry, the rules of recognition of the related transactions stay at an area that is not much worked on by the operators and researchers till the accounting postulates published. One reason for this is the sector, which is generally made-up of family-owned companies, and the operators have a general view point that accounting is not the purpose of management but taxation. In recent years with the international development of economy and technology, it＇s seen that big investors have entered the sector. With the changed system of trade, agricultural sector became a strategic sector. In this respect, in-depth data and information, acquired from accounting system, became very important. In this study, the principles and the rules that are applied in the agricultural transactions within the frame of international accounting standards are explained. In which account group should be the biological assets that are agricultured and agricultural products according to their qualities, which accounts are used, and how they are recognitioned are explained. In this context, in the study the examples which are related with the implementation are given over annual plants and prennial plants. The differences between the accounts that are used, are mentioned over by these examples.

Introduction on Several Convemions of Contemporary Accounting

Accounting conventions are concepts and rules which have been generally accepted in performing accounting. It came from a careful observation of accounting practice, the accounting practice revealed patterns of consistent behavior.

Introduction on Several Conventions of Contemporary Accounting

Accounting conventions are concepts and rules which have been generally accepted in performing accounting. It came from a careful observation of accounting practice, the accounting practice revealed patterns of consistent behavior.

Management Accounting Practices in the Portuguese Lodging Industry

This paper aims to characterize management accounting techniques at the Portuguese lodging industry, identifying the techniques adopted and the determinants of adopting them and their adequacy for the decision-making process. It is also a purpose to understand the extent to which the industry adopts the Uniform System of Accounts for the Lodging Industry （USALI）. The sample includes 35 hotels, which were analyzed in the years 2009 and 2010. Evidence is found supporting the fact management accounting is a tool incorporated in the daily management practices of hotels and useful to support the decision-making process. The proportion used of traditional management accounting techniques is higher than the proportion of use of contemporary ones. The adoption of these techniques is influenced by the fact of the hotels being subsidiaries of a multinational hotel chain, as well as by their annual turnover. In Portugal, there is a weak use of USALI. It is more used in the large hotels and in hotels with a foreign control. Management accounting supports hotels to improve their performance, thus becoming relevant to analyze management accounting practices used by them, particularly which instruments and techniques. In this context, this study, the first of its kind in Portugal, is justified with the increasing need for accurate and actual information of the accounting practices of the hotels operating in Portugal.

The State of Management Accounting Practice in Australia

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.

Belgian Public Accounting： Towards Accrual Accounting

Belgian public accounting has faced many changes since the law of May 15, 1846 on state accounting and is continuously evolving. Originally, only cash-based budgetary accounting existed, but the will to evolve towards an accounting system allowing the follow-up of the public patrimony and debt and ensuring a better transparency of accounts appeared. So, after several changes in budgetary and accounting practices, the legislative authorities introduced an accrual-based accounting system and double-entry general accounting. The reform of 2003 is the main element of this accounting modernization, which is inspired by the new public management. This papert first describes the development of Belgian public accounting since 1846 and then dwells on the accounting reform of 2003, and more specifically, on its content and triggering factors, which can be linked not only to the development of Belgium but also to the international development. Finally, the level of implementation of this reform in different Belgian public entities is studied.