This paper aims to find unit cost of a product for firms. It establishes a linear cost model to find unit cost. Linear goal programs assume a direct relationship between independent variable and dependent variable. De...This paper aims to find unit cost of a product for firms. It establishes a linear cost model to find unit cost. Linear goal programs assume a direct relationship between independent variable and dependent variable. Dependent variable of linear model is unit cost. Independent variables are cost accounting variables. They are supply cost, labor cost, and administration cost. This study assumes a direct relationship between supply-labor-administration costs and unit cost. Therefore, it establishes a linear cost model. The major research question of this study is to apply linear goal programming to cost accounting. The goal of this linear program is to find unit cost of product. This study uses quantitative method and human capital method. The main research result is linear costing model itself.展开更多
The paper first presents the translation of Hebrew Genesis entitled At the Start... Genesis Made New. The new version belongs to the field of ethno-poetics. It intends to take today＇s listener/reader back in time by ...The paper first presents the translation of Hebrew Genesis entitled At the Start... Genesis Made New. The new version belongs to the field of ethno-poetics. It intends to take today＇s listener/reader back in time by capturing the characteristics of the original Hebrew and expressing them through the medium of modern English. If translations may be said to reflect archaeological layers of social history, At the Start... Genesis Made New attempts to dig down with the purpose of reaching the deepest layer： critical analysis of terminology in the Garden of Eden story provides insights into the primitive Hebrew society that invented this particular myth more than 3,000 years ago. The paper also looks at the same story as translated in the Revised Standard Version, first published as the Authorised Version or King James Bible in 1661, and The New English Bible published in 1961. Different world views characteristic of European society in recent centuries colours the understanding of the biblical text. The translations are affected in consequence. A comparison between the versions is revealing…展开更多
While Confucianism is quite concerned about the people＇s welfare, its dominant political position is not ＂people-oriented＂ （min benwei 民本位） but rather ＂ruler-oriented＂ （wang benwei 王本位）, which is descri...While Confucianism is quite concerned about the people＇s welfare, its dominant political position is not ＂people-oriented＂ （min benwei 民本位） but rather ＂ruler-oriented＂ （wang benwei 王本位）, which is described by the New-Confucian thinker, Xiong Shili as ＂taking the great righteousness of being respectful to the ruler as the foremost.＂ In virtue of this very righteousness, Confucianism not only subordinates ＂people-orientation＂ to ＂ruler-orientation,＂ but also denies the value of the former for the sake of the latter in case of conflict.展开更多
文摘This paper aims to find unit cost of a product for firms. It establishes a linear cost model to find unit cost. Linear goal programs assume a direct relationship between independent variable and dependent variable. Dependent variable of linear model is unit cost. Independent variables are cost accounting variables. They are supply cost, labor cost, and administration cost. This study assumes a direct relationship between supply-labor-administration costs and unit cost. Therefore, it establishes a linear cost model. The major research question of this study is to apply linear goal programming to cost accounting. The goal of this linear program is to find unit cost of product. This study uses quantitative method and human capital method. The main research result is linear costing model itself.
文摘The paper first presents the translation of Hebrew Genesis entitled At the Start... Genesis Made New. The new version belongs to the field of ethno-poetics. It intends to take today＇s listener/reader back in time by capturing the characteristics of the original Hebrew and expressing them through the medium of modern English. If translations may be said to reflect archaeological layers of social history, At the Start... Genesis Made New attempts to dig down with the purpose of reaching the deepest layer： critical analysis of terminology in the Garden of Eden story provides insights into the primitive Hebrew society that invented this particular myth more than 3,000 years ago. The paper also looks at the same story as translated in the Revised Standard Version, first published as the Authorised Version or King James Bible in 1661, and The New English Bible published in 1961. Different world views characteristic of European society in recent centuries colours the understanding of the biblical text. The translations are affected in consequence. A comparison between the versions is revealing…
文摘While Confucianism is quite concerned about the people＇s welfare, its dominant political position is not ＂people-oriented＂ （min benwei 民本位） but rather ＂ruler-oriented＂ （wang benwei 王本位）, which is described by the New-Confucian thinker, Xiong Shili as ＂taking the great righteousness of being respectful to the ruler as the foremost.＂ In virtue of this very righteousness, Confucianism not only subordinates ＂people-orientation＂ to ＂ruler-orientation,＂ but also denies the value of the former for the sake of the latter in case of conflict.
