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-ba...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.展开更多
This study presented the specified steps of comprehensively analyzing the hydraulic-driven hammer system with the application of the Virtual Prototype Technology.By comparing the simulation results with experimental p...This study presented the specified steps of comprehensively analyzing the hydraulic-driven hammer system with the application of the Virtual Prototype Technology.By comparing the simulation results with experimental phenomena and data,the correctness of simulation analysis conclusion is verified.Meanwhile,by means of its perfect visualization,the internal work process which can not be seen before is simulated.The mechanism of some abnormal phenomena encountered during the experiment is explained.展开更多
Hate crimes are a culture phenomenon which is perceived by most as an occurrence that should be uprooted from the society. Yet, to date, we have been unable to do so. Hate crimes are the subject of research and commen...Hate crimes are a culture phenomenon which is perceived by most as an occurrence that should be uprooted from the society. Yet, to date, we have been unable to do so. Hate crimes are the subject of research and comments by experts in various fields. In this regard, most scholars agree that a hate based crime is distinguished from a ＂regular＂ criminal offence by the motive--the attack is aimed at a victim who is part of a differentiated minority group. However, when reading the relevant documents in the area, it seems that the differences between the experts start at the most basic point--what constitutes hate crimes？ This article analyses the concept of ＂hate crimes＂ via an interdisciplinary approach aimed at flashing out the fundamental gaps in the research. We have found that the problems include, inter alia, discrepancies in the definition of hate crimes, methodological difficulties regarding validity and legitimacy （mainly due to the absence of information based on the attacker＇s point of view） and the lack of agreement on the appropriate legal methods required to deal with the ramifications of hate crimes. While part I of this paper revolves around the theoretical aspects of the questions put forth at the centre of this article, part II looks at the same questions from a legal viewpoint. The correlation between the two chapters shows the impact the methodological difficulties have on enforcement endeavors. This relation is further advanced through the examination of test cases from different countries, among them--lsrael. Finally, the article concludes by suggesting a few thoughts on the way to overcome the theoretical problems and making the enforcement efforts more efficient.展开更多
In this paper, the borrowing data of readers is analyzed and studied by taking K-Means algorithm as an example and implementing this algorithm in Hadoop calculation platform, and data mining technology is effectively ...In this paper, the borrowing data of readers is analyzed and studied by taking K-Means algorithm as an example and implementing this algorithm in Hadoop calculation platform, and data mining technology is effectively and closely combined with personalized library service through the experimental data.展开更多
文摘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.
文摘This study presented the specified steps of comprehensively analyzing the hydraulic-driven hammer system with the application of the Virtual Prototype Technology.By comparing the simulation results with experimental phenomena and data,the correctness of simulation analysis conclusion is verified.Meanwhile,by means of its perfect visualization,the internal work process which can not be seen before is simulated.The mechanism of some abnormal phenomena encountered during the experiment is explained.
文摘Hate crimes are a culture phenomenon which is perceived by most as an occurrence that should be uprooted from the society. Yet, to date, we have been unable to do so. Hate crimes are the subject of research and comments by experts in various fields. In this regard, most scholars agree that a hate based crime is distinguished from a ＂regular＂ criminal offence by the motive--the attack is aimed at a victim who is part of a differentiated minority group. However, when reading the relevant documents in the area, it seems that the differences between the experts start at the most basic point--what constitutes hate crimes？ This article analyses the concept of ＂hate crimes＂ via an interdisciplinary approach aimed at flashing out the fundamental gaps in the research. We have found that the problems include, inter alia, discrepancies in the definition of hate crimes, methodological difficulties regarding validity and legitimacy （mainly due to the absence of information based on the attacker＇s point of view） and the lack of agreement on the appropriate legal methods required to deal with the ramifications of hate crimes. While part I of this paper revolves around the theoretical aspects of the questions put forth at the centre of this article, part II looks at the same questions from a legal viewpoint. The correlation between the two chapters shows the impact the methodological difficulties have on enforcement endeavors. This relation is further advanced through the examination of test cases from different countries, among them--lsrael. Finally, the article concludes by suggesting a few thoughts on the way to overcome the theoretical problems and making the enforcement efforts more efficient.
文摘In this paper, the borrowing data of readers is analyzed and studied by taking K-Means algorithm as an example and implementing this algorithm in Hadoop calculation platform, and data mining technology is effectively and closely combined with personalized library service through the experimental data.
