Problems and Countermeasures of the Application of Enterprise Management Accounting Informatization

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the financial industry has undergone great changes also, and the mode of traditional accounting in manual has been replaced by a computerized accounting.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.

Low frequency damping capacities of commercial pure magnesium

The amplitude-dependent and temperature-dependent low frequency damping capacities of magnesium with 99.96% purity were studied by a dynamic mechanical analyzer. The pure magnesium alloys include CPM1 and CPM2 castings having textures of columnar grains which extraordinarily influence the damping behaviours. The commercial pure magnesium alloy CPM was re-melted to obtain equiaxed grains, which could remove the effect of texture orientation on the damping behaviours of these pure magnesium alloys. The results of strain amplitude-dependent damping spectrums of these pure magnesium alloys show that the pure magnesium with equiaxed grains possesses the highest damping capacity. In temperature-dependent damping plot for all these three pure magnesium alloys, there are two damping peaks P1 and P2 located at 80 and 230 °C, respectively. These two damping peaks are considered to be caused by the interaction between dislocation and point defects, and the movement of grain boundaries, respectively.

On Energy Efficient Design for Dynamic CoMP Transmission in K-Tier Heterogeneous Cellular Networks

Motivated by the objective of pursuing revenue, improvement in coverage and reduction in energy cost for wireless communication networks have been of great significance for mobile operators. Therefore, heterogeneous cellular networks(HCNs) and Coordinated Multipoint(Co MP) transmission are considered as promising solutions to enhance the performances of wireless communication systems. This paper analyzed the K-tier HCNs with a dynamic downlink Co MP scheme, in which the flexible clusters of cooperative stations are determined by a connecting threshold θ. Using stochastic geometry, the coverage probability(CP) and energy efficiency(EE) of a K-tier HCN operating under this scheme are derived, based on which the trade-off between CP and EE is discovered and discussed. Simulation results show the validity of our derivations. The proposed schememay significantly reduce energy consumption sacrificing a small amount of CP, and outperforms the fixed scheme as well. The CP-EE trade-off are also revealed, whichsuggests suitable trade-off points between CP and EE that will deliver the maximum economic profitability. Tendencies discovered in this paper may provide the operators with opportunities for further optimization in pursuit of economic profitability.

Energy Performance Analysis of Ice Thermal Storage for Commercial HVAC Systems

Ice thermal storage is a promising technology to reduce energy costs by shifting the cooling cost from on-peak to off-peak periods. The paper investigates the application of ice thermal storage and its impact on energy consumption, demand and total energy cost. Energy simulation software along with a chiller model is used to simulate the energy consumption and demand for the existing office building located in central Florida. Furthermore, the study presents a case study to demonstrate the cost saving achieved by the ice storage applications. The results show that although the energy consumption may increase by using ice thermal storage, the energy cost drops significantly, mainly depending on the local utility rate structure. It found that for the investigated system the annual energy consumption increases by about 12% but the annual energy cost drops by about 3 6%.

Jordanian Horticultural Export Competitiveness from Water Perspective

The main objective of this paper is to analyze the relationships between the productive process and the commercial trade with water resources used by them. For that the goal is to find out, by means of the estimation of water embodied in the exported crops which have the highest export competitiveness and lower water consumption. The finding contradicts not only the comparative advantages theory but also the resources sustainability logic. This conclusion is derived from the great exports of water via tomatoes and low profitable vegetables from producers＇ perspective but not economical from social perspectives as shown in domestic resource coefficient. The diversion between financial and economic profitability is due to heavily irrigation water subsidy. The results confirm that Jordan utilizes large amounts of water in its exports, and in turn, it does not export goods with low water requirements. The potential saving would be very significant and agricultural sector need to modify the use of water to a great extent in order to reach significant water savings and an environmental sustainability. Jordan has to implement policies that reduced, or even abandoned, the export and the production of water-intensive crops. Therefore, they have to be replaced with either imports or crops that optimize the water resources.

Public Deliberation in an Age of Visibility： Political Communication Analysis in Mexico

This paper reviews the importance of visibility in public deliberation in the theoretical construction of political communication. Political communication is the area that study social and political interactions of actors through discourses and practices within the public sphere. The social and political actors manage their public appearances in an exercise of visibility, allowing deliberation of public affairs. In recent years, Mexico has been a relevant case of study for understanding the opening of media into the public discussion of governmental affairs. As an example, this paper presents an analysis of public deliberation in the city of Quer6taro, Mexico. This study analyses political participation and openness of media, based on the concepts visibility, public sphere and citizenship. The analysis was built on the idea that the press concentrates most of the issues of public interest and that it reflects actors and arguments given for deliberation. In a qualitative approximation, we analyzed the discourses published in four journals and developed an analytical framework that illustrates the levels of access and visibility of a variety of political and social actors. This exercise demonstrates the importance of the concept of visibility in public deliberation and the media as managers in the current configuration of political communication.

The Discrete Horizontal Complex on Lattice Space

We define discrete total differential forms on lattice space by. changing coefficients of discrete differential forms from functions only of n to functions also of dependent variables un and their partial differences. And the discrete exterior derivative extends to be discrete total differential map which is also nilpotent. Then a discrete horizontal complex can be derived and be proved to be exact by constructing homotopy operators.

The determinant of performance of cross-border M＆As in China： A comparative study between overseas Sino and Anglo firms

This study examines the factors that affect the performance of foreign acquiring firms in Chinese M＆As （mergers and acquisitions） market. Comparing between overseas Sino-Group and Anglo-Group, this study found that familiarity and location were the most important factors influencing performance of M＆A transactions in China. It also found that unrelated M＆A deals should be merged with familiarity for gaining positive acquisition performance. The total sample used in this study was 3,442 cases from October 1980 to March 2005. Because this period included all deals of M＆As after the opening of Chinese market in China. The authors＇ finding provided a more universal explanation in the cross-border M＆As in China.

Energy performance assessment on central air-conditioning system of commercial building: A case study in China

Energy performance assessment on central air-conditioning system is essential to optimize operating, reduce operating costs, improve indoor environmental quality, and determine whether the retrofitting of the equipment is necessary. But it is difficult to evaluate it reasonably and comprehensively due to its complexity. A "holistic" approach was discussed to evaluate the energy performance of central air-conditioning system for an extra-large commercial building in a subtropical city. All procedures were described in detail, including field investigation method, field measurement instruments, data processing and data analyzing. The main factors affecting energy consumption of air-conditioning system were analyzed and the annual cooling-energy use intensity of this building was calculated and also compared with other shopping malls and other types of buildings in Guangzhou. And COP(coefficient of performance) of chiller, water transfer factor of chilled water system and cooling water system were taken into consideration. At last, the thermal comfort and indoor air quality issues were addressed. The results show that the chilled water pumps are over-sized and the indoor environmental quality should be improved. The purpose of this work is to provide reference for energy performance assessment method for air-conditioning system.

Empirical study on evaluation of regional agri-food logistics capability in e-commerce environment based on factor analysis A case study of Hebei province

With SPSS16.0 software, this paper chooses the statistical data of 11 cities in Hebei province to empirically study the agri-food logistics capability based on the method of factor analysis, and finally obtains the ranking of the 11 cities. It shows that, factor-cluster analysis is an effective method to analyze the logistics capability of agri-food. It can simplify the original complicated problem and lead to an objective, reliable and convincing conclusion.

How to Improve Efficiency of Telecom Energy

High OPEX （operation expenditure）, pollution and complicated environment are challenges which telecom operators have to conquer to improve energy efficiency. Integration and flexibility are tendencies for telecom energy solution development, also the keys to improve energy efficiency. With plentiful design and implementation experience, the author provides a three-dimensional energy matrix model to design a perfect energy system, and some practical measures of integration and flexibility are also shared from mechanical to electrical, from single site to whole network.

Research on Business Performance Management in China

In China, performance management is much more emphasized than before. This paper analyzes the status quo and problems of performance management in enterprises of China, brings forward its necessity to integrate business performance management, and then gives a framework of business performance management. The conclusions of this paper will be benefited to further study on how to improve performance through implementing BPM for enterprises.

Intelligent tools and techniques for modern management

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.

How Many Family Businesses Are There Really and Does ICT and Innovation Improve Their Performance？

Depending on the source, a reader may be left with the impression that Family Businesses （FBs） typically account for between 75% and 95% of all enterprises operating in an economy. This study, using official structural business statistics from Ireland, suggests that in fact family businesses may account for a considerably smaller share of the business economy, something closer to 46%. This paper attempts to explain how such a discrepancy can arise. Using the Annual Services Inquiry compiled by the Central Statistics Office （CSO） as the anchor dataset, micro data are linked to the e-Commerce and ICT survey, Community Innovation Survey and VAT registrations datasets in order to determine whether labour productivity in Family Businesses （FBs） is significantly different to that of Non-Family Businesses （NFBs） and if Information and Communication Technologies （ICT） or innovation has an impact. The paper also highlights the significant impact that Foreign Direct Investment （FDI） makes to the Irish economy. This analysis is particularly relevant for a small open economy like Ireland where 31% of traded services GVA and 15% of employment is generated by multinational enterprises.

Proposal for Design and Application of Business Intelligence as a Decision Support System to the Editorial Sector of Distance Education （DE）

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.

Instructional Planning Among Teachers in Public Secondary Schools in Kenya： Factors That Influence Performance in Business Studies

Instructional planning gives teachers control over teaching/learning process and assures learning achievement. However, instructional planning and the linkage to learning achievement remain deficient in literature. This study assessed factors influencing teachers＇ decision to plan lessons, and effect of lesson planning on learning achievement. Primary data were obtained from 341 teachers of business studies. Bivariate analysis obtained cross-tabulations with Chisquare （χ2） and One-way Analysis of Variance （ANOVA）; while multivariate analysis obtained β coefficients and odds ratios. The study found that average workload accounted for the highest variance in the availability of lesson plans at 8.5%, suggesting that reducing workload is likely to increase the proportion of those planning their teaching by up to 8.5%, followed by professional experience （7.6%）, lesson plan inspection frequency （6.9%）, professional training （5.9%）, administrative duties （5.8%）, and teacher motivation （4.7%）. The adjusted regression model explained 46.5% of variance in availability of lesson plans. The study recommends： higher budgetary allocation for Teachers＇ Service Commission to hire more teachers; school boards to generate supplementary resources and hire trained teachers; regular spot checks on lesson plans; and appropriate motivation for teachers.

Parametric Study of Two-Body Floating-Point Wave Absorber

In this paper, we present a comprehensive numerical simulation of a point wave absorber in deep water. Analyses are performed in both the frequency and time domains. The converter is a two-body floating-point absorber （FPA） with one degree of freedom in the heave direction. Its two parts are connected by a linear mass-spring-damper system. The commercial ANSYS-AQWA software used in this study performs well in considering validations. The velocity potential is obtained by assuming incompressible and irrotational flow. As such, we investigated the effects of wave characteristics on energy conversion and device efficiency, including wave height and wave period, as well as the device diameter, draft, geometry, and damping coefficient. To validate the model, we compared our numerical results with those from similar experiments. Our study results can clearly help to maximize the converter＇s efficiency when considering specific conditions.

Discussion on the Design of E-commerce Automatic Operation Module

E-commerce refers to a kind of business and trade activities, which are conducted under the situation that buyers and sellers do not meet each other by using a fast, easy and low-cost way. Along with the promotion and application of computer office automation, it is necessary for e-commerce module to develop towards automation, in which the core lies in making a good design for operation module. In this paper, the promotion of e-commerce in the information age is reviewed by the authors, the unique characteristics of e-commerce functional modules are analyzed, and also the most important point of the design of e-commerce automatic operation module is discussed. Hopefully, helps can be provided for relevant follow-up studies in the future.

Influence of Purity Degree on the Evolution the Mechanical Properties of Aluminium Commercial

The influence of the purity degree of the commercial aluminium on the mechanical properties： elastic stress, tensile strength, Brinell hardness, resilience and elongation at break was investigated. It was found that the first three resistance characteristics decrease with the growth of the purity of the material chosen to the detriment of two ductility characteristics that rise to the three states considered： crude of casting noted： F, Annealed noted： O, hardened noted ： H1/4. Furthermore, it is important to note that the hardened and the annealed lead respectively to a considerable hardening and a considerable softening. This hardening and this softening of the material in question can be respectively associated with the increase in dislocation density and immigration impurity elements of dislocations.

Experimental Performance of TJR02 as an Alternative Refrigerant to R22 in a Small-Scale Cold Storage

A refrigerant mixture TJR02 was developed and the comparison experiment was performed on a singlestage vapor compression refrigeration system originally designed for R22.Experimental results show that TJR02 can be directly used in the system without modifying the original system or changing lubricant.By replacing R22 with TJR02,cooling rate gets faster and at least 20% of energy is saved.The actual detection in the standard test-bed verifies the experimental results and indicates that the adoption of TJR02 leads to greater efficiency and wider application.And the lower the refrigeratory temperature is,the more obvious the energy saving effects will be.