期刊文献+
共找到3篇文章
< 1 >
每页显示 20 50 100
数字化背景下对会计的再认识
1
作者 文峰 《财务管理研究》 2024年第6期95-104,共10页
企业业务正越来越依赖数据驱动,而数据驱动的核心是“计算”。“可计算性”正在成为企业数字化的内生动力。通过构建会计计算模型,首先,从计算的3个关键要素即数据、算力和算法开始,阐释会计计算的必要前提;其次,面对企业数字化所带来... 企业业务正越来越依赖数据驱动,而数据驱动的核心是“计算”。“可计算性”正在成为企业数字化的内生动力。通过构建会计计算模型,首先,从计算的3个关键要素即数据、算力和算法开始,阐释会计计算的必要前提;其次,面对企业数字化所带来的重大挑战,从数字化角度重新审视了会计的本质,将会计视作对企业业务的一种计算,通过计算,实现对企业业务的分类、估值与优化;最后,简要阐释了在数字化背景下,会计计算赋予传统会计核算与监督两大职能及新的数字化内涵。通过对会计计算模型的分析,以期为理解数字化业务场景、科学决策提供新的可能。 展开更多
关键词 数字化 会计计算模型 会计职能 价值创造
下载PDF
Study on carbon emission in prefecture-level cities of china
2
作者 Feng Ying Cai Bofeng 《High Technology Letters》 EI CAS 2012年第1期101-106,共6页
The study on greenhouse gas inventory in urban China lags far behind the global level. The important factor that curbs the carbon inventory of cities of China is inventory methodology and scope. Given the insufficienc... The study on greenhouse gas inventory in urban China lags far behind the global level. The important factor that curbs the carbon inventory of cities of China is inventory methodology and scope. Given the insufficiency of Chinese cities carbon inventory, a system and accounting model (scopel+ scope2) as well as principles and boundaries were proposed for China. The carbon emissions in scopel and scopel+ scope2 were calculated in Chinese prefecture-level cities. The EDGAR dataset was used for the calculation of scopel carbon emissions in cities in China and the level of uncertainty was analyzed as well. The results showed that the direct carbon emission of cities in China was about 31.65% of China total emissions. The scopel+ scope2 carbon emissions in cities of China were calculated based on the GIS and RS model. The results showed that the sum of direct (scopel) and indirect (scope2) carbon emissions of cities in China accounted for 38.80% of total China carbon emissions. 展开更多
关键词 CITIES carbon emission inventory SCOPE
下载PDF
Theoretical analysis and experimental study of an air inflated membrane structure 被引量:10
3
作者 Jing-hai GONG Xiu-ying YANG +1 位作者 Zi-zhao ZHANG Jin-cheng ZHAO 《Journal of Zhejiang University-Science A(Applied Physics & Engineering)》 SCIE EI CAS CSCD 2010年第1期25-33,共9页
In this paper,an experimental study of an air inflated membrane was carried out based on the China National Stadium (the Bird's Nest). After the 2008 Olympic Games,it was apparent that the future use of the Bird&#... In this paper,an experimental study of an air inflated membrane was carried out based on the China National Stadium (the Bird's Nest). After the 2008 Olympic Games,it was apparent that the future use of the Bird's Nest would be enhanced if rainfall could be prevented from entering the stadium. The installation of an air inflated membrane across the opening of the steel structure was proposed as a solution to this problem. To verify the scheme,a theoretical analysis and experimental study of an air inflated membrane was carried out. Experimental and computational models were developed,form-finding was carried out using both experimental and theoretical methods,and the results from the two approaches,including the deflection of the air inflated membrane and deformation of the support structure,were analyzed and compared. The force-transfer path and deformation of the air inflated membrane under loads was studied. Conclusions and suggestions are presented. 展开更多
关键词 China National Stadium Air inflated membrane FORM-FINDING
原文传递
上一页 1 下一页 到第
使用帮助 返回顶部