CVAM-based management accounting emphasizes that enterprises should make efforts not only to provide goods or service to customers but also to create value for customers. In practice, customer value should be measured...CVAM-based management accounting emphasizes that enterprises should make efforts not only to provide goods or service to customers but also to create value for customers. In practice, customer value should be measured reasonably first. Then according to its condition, enterprise can apply the CVAM-based management accounting method by improving management quality, perfecting costing planning, brand operation and business innovation to create value for customers thus achieving increase of corporate value as well as social value.展开更多
In the implementation of activity-based costing, cost driver is the true reason to determine the occurrence of costs and the consumption of resources, and correctly selecting the cost driver is the key to calculating ...In the implementation of activity-based costing, cost driver is the true reason to determine the occurrence of costs and the consumption of resources, and correctly selecting the cost driver is the key to calculating the cost of the product accurately. Beginning with the meaning of cost driver and its characteristics, this article analyses its classification, and then, focuses on its selection method.展开更多
According to the basic requirements of underground mine personnel position systems and the working characteristics of active RFID tags,we studied the cause of concurrent collision of RFID tags and leak reading probabi...According to the basic requirements of underground mine personnel position systems and the working characteristics of active RFID tags,we studied the cause of concurrent collision of RFID tags and leak reading probability,by means of theoretical analysis and computation.The result shows that the probability of wireless collision increases linearly with an increase in the number of tags.The probability of collision and leak reading can be reduced by extending the working period of the duty cycle and using a backoff algorithm.In a practical application,a working schedule for available labels has been designed according to the requirement of the project.展开更多
The state of deep mine rigid shaft fUrniture horizontal force calculation in China is introduced and the calculating model of horizontal force is determined. Based on the interaction between hoisting vessel and shaft ...The state of deep mine rigid shaft fUrniture horizontal force calculation in China is introduced and the calculating model of horizontal force is determined. Based on the interaction between hoisting vessel and shaft furniture, the vertical mobel test device is built and a large number of model tests and analyses are carried out. At last, the relationship between horizontal force and hoisting end load, hoisting speed or bunton level interval is gained. The three parameters horizontal force calculating equation of beep mine rigid shaft furniture is given and it can guide the design and calculation of shaft engineering.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
The former gas pipeline operating pressure transmission determined mostly according to the determined formula into the corresponding pipeline parameters are obtained, and the parameters of the actual pipeline due to m...The former gas pipeline operating pressure transmission determined mostly according to the determined formula into the corresponding pipeline parameters are obtained, and the parameters of the actual pipeline due to many reasons, such as measurement error, production batch, etc., is not a fixed value. This paper on pipeline integrity established limit state equation, using Monte Carlo method to calculate the gas pipeline in different pressures of reliability, according to the API （American Petroleum Institute） 579 recommended target reliability to determine the operating pressure of the different regions, and design coefficient method, the calculated results are compared, results of calculation reliability is more reasonable and improve the delivery pressure of the area, the pipeline safety management provides the basis.展开更多
文摘CVAM-based management accounting emphasizes that enterprises should make efforts not only to provide goods or service to customers but also to create value for customers. In practice, customer value should be measured reasonably first. Then according to its condition, enterprise can apply the CVAM-based management accounting method by improving management quality, perfecting costing planning, brand operation and business innovation to create value for customers thus achieving increase of corporate value as well as social value.
文摘In the implementation of activity-based costing, cost driver is the true reason to determine the occurrence of costs and the consumption of resources, and correctly selecting the cost driver is the key to calculating the cost of the product accurately. Beginning with the meaning of cost driver and its characteristics, this article analyses its classification, and then, focuses on its selection method.
基金supported by the Fund of Coal Gas Sensing Technology and Early Warning Systems-Based Theory and Key Technology Research (No.50534050)
文摘According to the basic requirements of underground mine personnel position systems and the working characteristics of active RFID tags,we studied the cause of concurrent collision of RFID tags and leak reading probability,by means of theoretical analysis and computation.The result shows that the probability of wireless collision increases linearly with an increase in the number of tags.The probability of collision and leak reading can be reduced by extending the working period of the duty cycle and using a backoff algorithm.In a practical application,a working schedule for available labels has been designed according to the requirement of the project.
文摘The state of deep mine rigid shaft fUrniture horizontal force calculation in China is introduced and the calculating model of horizontal force is determined. Based on the interaction between hoisting vessel and shaft furniture, the vertical mobel test device is built and a large number of model tests and analyses are carried out. At last, the relationship between horizontal force and hoisting end load, hoisting speed or bunton level interval is gained. The three parameters horizontal force calculating equation of beep mine rigid shaft furniture is given and it can guide the design and calculation of shaft engineering.
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.
文摘The former gas pipeline operating pressure transmission determined mostly according to the determined formula into the corresponding pipeline parameters are obtained, and the parameters of the actual pipeline due to many reasons, such as measurement error, production batch, etc., is not a fixed value. This paper on pipeline integrity established limit state equation, using Monte Carlo method to calculate the gas pipeline in different pressures of reliability, according to the API （American Petroleum Institute） 579 recommended target reliability to determine the operating pressure of the different regions, and design coefficient method, the calculated results are compared, results of calculation reliability is more reasonable and improve the delivery pressure of the area, the pipeline safety management provides the basis.
