The development of the internet can have a huge impact on industries from the mode of operation and strategic direction. As the "core" of enterprises, the financial industry has undergone great changes also, and the...The development of the internet can have a huge impact on industries from the mode of operation and strategic direction. As the "core" of enterprises, the financial industry has undergone great changes also, and the mode of traditional accounting in manual has been replaced by a computerized accounting. A computer can do all the financial work from accounting to reporting. Efficient and convenient accounting work allows financial personnel have more energy and time in enterprise management and decision-making, and the core of financial work has shifted to management. Therefore, more and more enterprises realize management accounting's value and importance. Management accounting includes information collection, analysis, storage and transfer, as well as data processing and analysis, making information system essential. Thus, management accounting information system will be an indispensable tool for enterprise value management. In the study, based on management accounting information, application of management accounting information in mid and large-size enterprises in China was reviewed to analyze existing problems and propose countermeasures with consideration of financial cloud model and business intelligence.展开更多
After a systematic review of 38 current intelligent city evaluation systems (ICESs) from around the world, this research analyzes the secondary and tertiary indicators of these 38 ICESs from the perspec- tives of sc...After a systematic review of 38 current intelligent city evaluation systems (ICESs) from around the world, this research analyzes the secondary and tertiary indicators of these 38 ICESs from the perspec- tives of scale structuring, approaches and indicator selection, and determines their common base. From this base, the fundamentals of the City Intelligence Quotient (City IOD Evaluation System are developed and five dimensions are selected after a clustering analysis. The basic version, City IQ Evaluation System 1.0, involves 275 experts from 14 high-end research institutions, which include the Chinese Academy of Engineering, the National Academy of Science and Engineering (Germany), the Royal Swedish Academy of Engineering Sciences, the Planning Management Center of the Ministry of Housing and Urban-Rural Development of China, and the Development Research Center of the State Council of China. City IQ Evaluation System 2.0 is further developed, with improvements in its universality, openness, and dy- namic adjustment capability. After employing deviation evaluation methods in the IQ assessment, City IQ Evaluation System 3.0 was conceived. The research team has conducted a repeated assessment of 41 intelligent cities around the world using City IQ Evaluation System 3.0. The results have proved that the City IQ Evaluation System, developed on the basis of intelligent life, features more rational indicators selected from data sources that can offer better universality, openness, and dynamics, and is more sen- sitive and precise.展开更多
"From Grammar to Critical Woosong University, 2013 Thinking in Seven The purpose of the Steps" was presented at the 2013 KOTESOL DCC Symposium, project was to accelerate the learning curve of students with a higher ..."From Grammar to Critical Woosong University, 2013 Thinking in Seven The purpose of the Steps" was presented at the 2013 KOTESOL DCC Symposium, project was to accelerate the learning curve of students with a higher than average IQ (intelligence quotient), but functionally low in English. The students were required to write an essay, in the last hour of a four hour class. The students were challenged to fix sentences, write the reason they chose, and speak their answer. To determine if this was a one book idea, another test was tried with regular students, using an off the shelf grammar book. Using the same step by step process, the ability of students to make a story from a standard grammar book, was accomplished in a 90-minute class. Students enjoyed the activity and were able to use previously learned ideas in their sequencing and logical choices. This in turn strengthened the writing process, which was the goal. After four sessions, students in the initial trial class achieved better writing and story development skills. The second group did not continue the process due to class and schedule changes. Their understanding of the process was enlarged, but not tested展开更多
Intellectual capital disclosure (ICD) has experienced a substantial increase in recent decades and many frameworks and guidelines have been issued to provide directions with regard to what constitutes "good" ICD. ...Intellectual capital disclosure (ICD) has experienced a substantial increase in recent decades and many frameworks and guidelines have been issued to provide directions with regard to what constitutes "good" ICD. Companies can use Extensible Business Reporting Language (XBRL) to "build" their own intellectual capital (IC) reports. This digital format has both technical and operating characteristics suitable for reporting non-financial information. This paper reports the findings of a survey of the views of 37 Italian preparers on the scope, the taxonomy, and the assurance of IC reporting via XBRL. It was found that respondents favor the adoption of an IC reporting framework and the standardization of IC indicators. Preferences reveal uncertainty about the level of flexibility for tagging IC information, while supporting the main benefits of XBRL and indicating a marked inclination for tagged information certified by an independent audit. Overall, despite a low awareness of XBRL, the importance placed on standardization of IC information and on the usefulness of the comparability and the speed attribute of XBRL supports the appealing features of this language for developing IC reporting.展开更多
In order to make decisions all companies need information. As a rule, all the informatics systems of a company contain a multitude of data and turn these data into information that has to be analyzed in order to make ...In order to make decisions all companies need information. As a rule, all the informatics systems of a company contain a multitude of data and turn these data into information that has to be analyzed in order to make decisions. It is a slow process. The solution of this drawback is given by Business Intelligence (BI) applications that can help companies increase income or diminish costs by offering the executive management appropriate information on the basis of which quick and efficient decisions can be taken.The main purpose of the paper is to prove the necessity that BI tools should be used by the modem manager. Managers are aware of that by putting into practice the BI solutions, opportunities of getting control over the business process and methods are improved and better, timely analysis functions of the performance parameters can be obtained.展开更多
In recent years, industrial and service organizations have invested in improvement projects with emphasis on increasing the performance of processes regarding to the production of manufactured goods and services, appl...In recent years, industrial and service organizations have invested in improvement projects with emphasis on increasing the performance of processes regarding to the production of manufactured goods and services, applying techniques to optimize production time in order to minimize the restrictive effects of the funds invested in processing or obtaining processes in order to reduce the losses of general scope. This paper discusses the impact of the innovation in making use of business intelligence (BI) concepts about production records of a publishing area in a higher education institution (HEI) that promotes distance education (DE) in Brazil, helping the industry in their managements decisions, having a target minimize time on production of learning material through more effective control with the use of cubes in the form of reports for metric queries of delivery delays and metrics on the production tasks financial values, and filtering the processed information so that managers can view information from various angles and managerial perspectives. The objectives of this paper are to demonstrate the impact on using BI concepts in the process of an editorial department of a HEI focusing on the development of teaching materials for the courses of DE and identify the financial cost-benefit ratio for the HEI with the deploying BI in a software fee platform in its publishing department. The sector is responsible by in courseware publishing organizations that usually do not have systems with this emphasis: support on making managerial decisions.展开更多
Avocado oil is a relatively new oil in the market and is highly appreciated by the consumers because of its fine aroma, pleasant taste and health benefits. A study on the characterization of commercial avocado oils pr...Avocado oil is a relatively new oil in the market and is highly appreciated by the consumers because of its fine aroma, pleasant taste and health benefits. A study on the characterization of commercial avocado oils produced in Chile was conducted in order to discuss their quality parameters. The study was applied to two marketed avocado oils. The main analytical parameters evaluated to the oils were: fatty acid composition, total chlorophylls, total carotenoids, tocopherols, acid value, peroxide value, total phenolic compounds, polar compounds, oil stability, UV absorption and 3.5-stigmastadiene content. The fatty acid compositions of the studied oils were according with oil composition of pulp pure of avocado fruit. The analysis of tocopherols by high performance liquid chromatography (HPLC) revealed significant differences between the avocado oils studied. Total phenolic compounds, oil stability, UV Absorption characteristics, peroxide value, acid value, tocopherols content, total chlorophylls, total carotenoids and polar compounds were also significantly different between the commercial studied oils. All the above results show a different quality between both commercial avocado oils, showing that the sample C has worse values for the parameters of quality as those required by legislation in many countries. Also, 3.5-stigmastadiene content shows high concentration for one of the commercial avocado oil evaluated which demonstrates the presence of refined oil or that the oil has been submitted to high temperatures. On the other hand it is remarkable that despite the fact that there are many differences in quality parameters, both oils are labeled and marketed as extra virgin quality oils, demonstrating the need to regulate the classification of appreciated oils by the consumers.展开更多
With the increasing importance of cloud services worldwide, the cloud infrastructure and platform management has become critical for cloud service providers. In this paper, a novel architecture of intelligent server m...With the increasing importance of cloud services worldwide, the cloud infrastructure and platform management has become critical for cloud service providers. In this paper, a novel architecture of intelligent server management framework is proposed. In this framework, the communication layer is based on the Extensible Messaging and Presence Protocol (XMPP), which was developed for instant messaging and has been proven to be highly mature and suitable for mobile and large scalable deployment due to its extensibility and efficiency. The proposed architecture can simplify server management and increase flexibility and scalability when managing hundreds of thousands of servers in the cloud era.展开更多
Objective: To explore whether there exist differences in cognitive development between singletons and twins born after in vitro fertilization (IVF) or intracytoplasmic sperm injection (ICSI). Methods: A total of...Objective: To explore whether there exist differences in cognitive development between singletons and twins born after in vitro fertilization (IVF) or intracytoplasmic sperm injection (ICSI). Methods: A total of 566 children were recruited for the study, including 388 children (singletons, n=175; twins, n=213) born after IVF and 178 children (singletons, n=87; twins, n=91 ) born after ICSI. The cognitive development was assessed using the Chinese-Wechsler Intelligence Scale for Children (C-WISC). Results: For all pre-term offspring, all the intelligence quotient (IQ) items between singletons and twins showed no significant differences no matter if they were born after IVF or ICSI. There was a significant difference in the cognitive development of IVF-conceived full-term singletons and twins. The twins born after IVF obtained significantly lower scores than the singletons in verbal IQ (containing information, picture & vocabulary, arithmetic, picture completion, comprehension, and language), performance IQ (containing maze, visual analysis, object assembly, and performance), and full scale IQ (P〈0.05). The cognitive development of full-term sin- gletons and twins born after ICSI did not show any significant differences. There was no significant difference between the parents of the singletons and twins in their characteristics where data were collected, including the age of the mothers, the current employment status, the educational backgrounds, and areas of residence. There were also no consistent differences in the duration of pregnancy, sex composition of the children, age, and height between sin- gletons and twins at the time of our study although there existed significant differences between the two groups in the sex composition of the full-term children born after ICSI (P〈0.05). Conclusions: Compared to the full-term singletons born after IVF, the full-term twins have lower cognitive development. The cognitive development of full-term singletons and twins born after ICSI did not show any significant differences. For all pre-term offspring, singletons and twins born after IVF or ICSI, the results of the cognitive development showed no significant differences.展开更多
Objective: To observe the effect of acupuncture on intelligence quotient (IQ) in children with mental retardation (MR). Methods: One hundred children with MR were randomly divided into an acupuncture group and a contr...Objective: To observe the effect of acupuncture on intelligence quotient (IQ) in children with mental retardation (MR). Methods: One hundred children with MR were randomly divided into an acupuncture group and a control group, 50 in each. There were 37 and 36 cases with complete data in the former and latter group respectively. Four-week treatment constituted a course, the comprehensive therapeutic effect of two groups was compared after 3 courses of treatment, and the influence of acupuncture on IQ was estimated. Results: The total effective rate in the acupuncture group was 78.4%, better than 30.56% in the control group, the difference being significant (P<0.01). Both groups were improved in IQ but the effect of the former group was better than that of the latter group (P<0.05). Conclusion: Acupuncture can obviously improve IQ of children suffering from MR.展开更多
Objective: To investigate the effects of mild head injury (HI) on the victims' intelligence by measuring their intelligence quotient (IQ).Methods: This cohort study was performed in Khatamol-Anbia Hospital, Zah...Objective: To investigate the effects of mild head injury (HI) on the victims' intelligence by measuring their intelligence quotient (IQ).Methods: This cohort study was performed in Khatamol-Anbia Hospital, Zahedan, Iran and the IQs of 30 mild HI patients were measured right after the injury (IQ0) and six months later (IQ6). The IQs of 90 close relatives of the patients were also measured at the same period of time as the non-exposure group. The IQs were measured with Wechsler adult intelligence scale-revised (WAIS-R). The IQ0, IQ6 and their differences (IQ change) were compared in HI patients and their relatives using the Student's t test.Results: The mean IQ0 of the HI patients was similar to their relatives. The IQ6 of HI patients appeared to be less than those of their relatives. Moreover, the IQ6 of the HI patients appeared to be less than their initial scores. HI was associated with more decrease in IQ6 compared with IQ0and the female subjects showed more decrease in IQ6 compared with their IQ0.Conclusion: HI seems to be associated with decrease in IQ six months after the injury and it is more evident in female HI patients.展开更多
基金Supported by Education Reform,Innovation and Guidance Program for Teachers in Universities of Tian Jin Agricultural University(20170405)~~
文摘The development of the internet can have a huge impact on industries from the mode of operation and strategic direction. As the "core" of enterprises, the financial industry has undergone great changes also, and the mode of traditional accounting in manual has been replaced by a computerized accounting. A computer can do all the financial work from accounting to reporting. Efficient and convenient accounting work allows financial personnel have more energy and time in enterprise management and decision-making, and the core of financial work has shifted to management. Therefore, more and more enterprises realize management accounting's value and importance. Management accounting includes information collection, analysis, storage and transfer, as well as data processing and analysis, making information system essential. Thus, management accounting information system will be an indispensable tool for enterprise value management. In the study, based on management accounting information, application of management accounting information in mid and large-size enterprises in China was reviewed to analyze existing problems and propose countermeasures with consideration of financial cloud model and business intelligence.
文摘After a systematic review of 38 current intelligent city evaluation systems (ICESs) from around the world, this research analyzes the secondary and tertiary indicators of these 38 ICESs from the perspec- tives of scale structuring, approaches and indicator selection, and determines their common base. From this base, the fundamentals of the City Intelligence Quotient (City IOD Evaluation System are developed and five dimensions are selected after a clustering analysis. The basic version, City IQ Evaluation System 1.0, involves 275 experts from 14 high-end research institutions, which include the Chinese Academy of Engineering, the National Academy of Science and Engineering (Germany), the Royal Swedish Academy of Engineering Sciences, the Planning Management Center of the Ministry of Housing and Urban-Rural Development of China, and the Development Research Center of the State Council of China. City IQ Evaluation System 2.0 is further developed, with improvements in its universality, openness, and dy- namic adjustment capability. After employing deviation evaluation methods in the IQ assessment, City IQ Evaluation System 3.0 was conceived. The research team has conducted a repeated assessment of 41 intelligent cities around the world using City IQ Evaluation System 3.0. The results have proved that the City IQ Evaluation System, developed on the basis of intelligent life, features more rational indicators selected from data sources that can offer better universality, openness, and dynamics, and is more sen- sitive and precise.
文摘"From Grammar to Critical Woosong University, 2013 Thinking in Seven The purpose of the Steps" was presented at the 2013 KOTESOL DCC Symposium, project was to accelerate the learning curve of students with a higher than average IQ (intelligence quotient), but functionally low in English. The students were required to write an essay, in the last hour of a four hour class. The students were challenged to fix sentences, write the reason they chose, and speak their answer. To determine if this was a one book idea, another test was tried with regular students, using an off the shelf grammar book. Using the same step by step process, the ability of students to make a story from a standard grammar book, was accomplished in a 90-minute class. Students enjoyed the activity and were able to use previously learned ideas in their sequencing and logical choices. This in turn strengthened the writing process, which was the goal. After four sessions, students in the initial trial class achieved better writing and story development skills. The second group did not continue the process due to class and schedule changes. Their understanding of the process was enlarged, but not tested
文摘Intellectual capital disclosure (ICD) has experienced a substantial increase in recent decades and many frameworks and guidelines have been issued to provide directions with regard to what constitutes "good" ICD. Companies can use Extensible Business Reporting Language (XBRL) to "build" their own intellectual capital (IC) reports. This digital format has both technical and operating characteristics suitable for reporting non-financial information. This paper reports the findings of a survey of the views of 37 Italian preparers on the scope, the taxonomy, and the assurance of IC reporting via XBRL. It was found that respondents favor the adoption of an IC reporting framework and the standardization of IC indicators. Preferences reveal uncertainty about the level of flexibility for tagging IC information, while supporting the main benefits of XBRL and indicating a marked inclination for tagged information certified by an independent audit. Overall, despite a low awareness of XBRL, the importance placed on standardization of IC information and on the usefulness of the comparability and the speed attribute of XBRL supports the appealing features of this language for developing IC reporting.
文摘In order to make decisions all companies need information. As a rule, all the informatics systems of a company contain a multitude of data and turn these data into information that has to be analyzed in order to make decisions. It is a slow process. The solution of this drawback is given by Business Intelligence (BI) applications that can help companies increase income or diminish costs by offering the executive management appropriate information on the basis of which quick and efficient decisions can be taken.The main purpose of the paper is to prove the necessity that BI tools should be used by the modem manager. Managers are aware of that by putting into practice the BI solutions, opportunities of getting control over the business process and methods are improved and better, timely analysis functions of the performance parameters can be obtained.
文摘In recent years, industrial and service organizations have invested in improvement projects with emphasis on increasing the performance of processes regarding to the production of manufactured goods and services, applying techniques to optimize production time in order to minimize the restrictive effects of the funds invested in processing or obtaining processes in order to reduce the losses of general scope. This paper discusses the impact of the innovation in making use of business intelligence (BI) concepts about production records of a publishing area in a higher education institution (HEI) that promotes distance education (DE) in Brazil, helping the industry in their managements decisions, having a target minimize time on production of learning material through more effective control with the use of cubes in the form of reports for metric queries of delivery delays and metrics on the production tasks financial values, and filtering the processed information so that managers can view information from various angles and managerial perspectives. The objectives of this paper are to demonstrate the impact on using BI concepts in the process of an editorial department of a HEI focusing on the development of teaching materials for the courses of DE and identify the financial cost-benefit ratio for the HEI with the deploying BI in a software fee platform in its publishing department. The sector is responsible by in courseware publishing organizations that usually do not have systems with this emphasis: support on making managerial decisions.
文摘Avocado oil is a relatively new oil in the market and is highly appreciated by the consumers because of its fine aroma, pleasant taste and health benefits. A study on the characterization of commercial avocado oils produced in Chile was conducted in order to discuss their quality parameters. The study was applied to two marketed avocado oils. The main analytical parameters evaluated to the oils were: fatty acid composition, total chlorophylls, total carotenoids, tocopherols, acid value, peroxide value, total phenolic compounds, polar compounds, oil stability, UV absorption and 3.5-stigmastadiene content. The fatty acid compositions of the studied oils were according with oil composition of pulp pure of avocado fruit. The analysis of tocopherols by high performance liquid chromatography (HPLC) revealed significant differences between the avocado oils studied. Total phenolic compounds, oil stability, UV Absorption characteristics, peroxide value, acid value, tocopherols content, total chlorophylls, total carotenoids and polar compounds were also significantly different between the commercial studied oils. All the above results show a different quality between both commercial avocado oils, showing that the sample C has worse values for the parameters of quality as those required by legislation in many countries. Also, 3.5-stigmastadiene content shows high concentration for one of the commercial avocado oil evaluated which demonstrates the presence of refined oil or that the oil has been submitted to high temperatures. On the other hand it is remarkable that despite the fact that there are many differences in quality parameters, both oils are labeled and marketed as extra virgin quality oils, demonstrating the need to regulate the classification of appreciated oils by the consumers.
文摘With the increasing importance of cloud services worldwide, the cloud infrastructure and platform management has become critical for cloud service providers. In this paper, a novel architecture of intelligent server management framework is proposed. In this framework, the communication layer is based on the Extensible Messaging and Presence Protocol (XMPP), which was developed for instant messaging and has been proven to be highly mature and suitable for mobile and large scalable deployment due to its extensibility and efficiency. The proposed architecture can simplify server management and increase flexibility and scalability when managing hundreds of thousands of servers in the cloud era.
基金Project supported by the Program for Zhejiang Leading Team of S&T Innovation(No.2011R50013-14)the National Basic Research Program(973)of China(No.2014CB943302)+1 种基金the Major Science and Technology Programs of the Department of Science and Technology of Zhejiang Province(No.2010C13028)the National Science & Technology Pillar Program during the 12th Five-Year Plan Period(No.2012BAI32B01),China
文摘Objective: To explore whether there exist differences in cognitive development between singletons and twins born after in vitro fertilization (IVF) or intracytoplasmic sperm injection (ICSI). Methods: A total of 566 children were recruited for the study, including 388 children (singletons, n=175; twins, n=213) born after IVF and 178 children (singletons, n=87; twins, n=91 ) born after ICSI. The cognitive development was assessed using the Chinese-Wechsler Intelligence Scale for Children (C-WISC). Results: For all pre-term offspring, all the intelligence quotient (IQ) items between singletons and twins showed no significant differences no matter if they were born after IVF or ICSI. There was a significant difference in the cognitive development of IVF-conceived full-term singletons and twins. The twins born after IVF obtained significantly lower scores than the singletons in verbal IQ (containing information, picture & vocabulary, arithmetic, picture completion, comprehension, and language), performance IQ (containing maze, visual analysis, object assembly, and performance), and full scale IQ (P〈0.05). The cognitive development of full-term sin- gletons and twins born after ICSI did not show any significant differences. There was no significant difference between the parents of the singletons and twins in their characteristics where data were collected, including the age of the mothers, the current employment status, the educational backgrounds, and areas of residence. There were also no consistent differences in the duration of pregnancy, sex composition of the children, age, and height between sin- gletons and twins at the time of our study although there existed significant differences between the two groups in the sex composition of the full-term children born after ICSI (P〈0.05). Conclusions: Compared to the full-term singletons born after IVF, the full-term twins have lower cognitive development. The cognitive development of full-term singletons and twins born after ICSI did not show any significant differences. For all pre-term offspring, singletons and twins born after IVF or ICSI, the results of the cognitive development showed no significant differences.
基金supported by Natural Foundation of Science and Technology Department of Gansu Province, China (No. ZS011-A25-060-Y)
文摘Objective: To observe the effect of acupuncture on intelligence quotient (IQ) in children with mental retardation (MR). Methods: One hundred children with MR were randomly divided into an acupuncture group and a control group, 50 in each. There were 37 and 36 cases with complete data in the former and latter group respectively. Four-week treatment constituted a course, the comprehensive therapeutic effect of two groups was compared after 3 courses of treatment, and the influence of acupuncture on IQ was estimated. Results: The total effective rate in the acupuncture group was 78.4%, better than 30.56% in the control group, the difference being significant (P<0.01). Both groups were improved in IQ but the effect of the former group was better than that of the latter group (P<0.05). Conclusion: Acupuncture can obviously improve IQ of children suffering from MR.
文摘Objective: To investigate the effects of mild head injury (HI) on the victims' intelligence by measuring their intelligence quotient (IQ).Methods: This cohort study was performed in Khatamol-Anbia Hospital, Zahedan, Iran and the IQs of 30 mild HI patients were measured right after the injury (IQ0) and six months later (IQ6). The IQs of 90 close relatives of the patients were also measured at the same period of time as the non-exposure group. The IQs were measured with Wechsler adult intelligence scale-revised (WAIS-R). The IQ0, IQ6 and their differences (IQ change) were compared in HI patients and their relatives using the Student's t test.Results: The mean IQ0 of the HI patients was similar to their relatives. The IQ6 of HI patients appeared to be less than those of their relatives. Moreover, the IQ6 of the HI patients appeared to be less than their initial scores. HI was associated with more decrease in IQ6 compared with IQ0and the female subjects showed more decrease in IQ6 compared with their IQ0.Conclusion: HI seems to be associated with decrease in IQ six months after the injury and it is more evident in female HI patients.