Starting by revising the conceptual definition of natural resources,this paper probes into the use value and value of the material and ecological resources.It further proposes a different view from that of the present...Starting by revising the conceptual definition of natural resources,this paper probes into the use value and value of the material and ecological resources.It further proposes a different view from that of the present theoretical field,which separates national economic accounting from environmental resources accounting.展开更多
The ground state properties of the spherical nucleus ^40Ca have been investigated by using constrained spherical Hartree Fock （CSHF） approximation at equilibrium and under high radial compression in a six major shel...The ground state properties of the spherical nucleus ^40Ca have been investigated by using constrained spherical Hartree Fock （CSHF） approximation at equilibrium and under high radial compression in a six major shells. The effective baryon-baryon interaction that includes the △（1236） resonance freedom degrees to calculate nuclear properties is used. The nucleon-nucleon （N-N） interaction is based on Reid soft core （RSC） potential. The results of calculations show that much of increase in the nuclear energy generated under compression is used to create the massive △ particles. The number of △ ＇s can be increased to about 2.1% of constituents of nucleus when nuclear density reaches about 1.34 times of normal density. The single particle energy levels are calculated and their behavior under compression is also examined. △ good agreement has been found between current calculations and phenomenological shell model for low lying single-particle spectra. The gap between shells is very clear and L-S coupling become stronger as increasing the static load on the nucleus. The results show a considerable reduction in compressibility when freedom degrees of △＇s are taken into account. It has been found that the total nuclear radial density becomes denser in the interior and less dense in the exterior region of nucleus. The surface of nucleus becomes more and more responsive to compression than outer region.展开更多
One of the main issues in entrepreneurship education is integrating core course to entrepreneurship course. Many educators fail to integrate core course and entrepreneurial education. The purpose of this study is to i...One of the main issues in entrepreneurship education is integrating core course to entrepreneurship course. Many educators fail to integrate core course and entrepreneurial education. The purpose of this study is to investigate whether the integration of management accounting course in entrepreneurship course will accomplish the objective of entrepreneurship education. This study is derived from the experience of entrepreneurial project course at Management Department of Ciputra University, Surabaya. This study uses an explorative approach to investigate the implementation of project-based learning （PBL） in management accounting course. The result shows variation of output. There are about 91% business can be implemented by business groups and about 33% target achieved. Several management accounting techniques are used in this study, such as balanced score card （BSC）, activity-based costing （ABC）, activity-based management （ABM）, cost-volume-profit （CVP） analysis, and tactical decision making. This study found that by using management accounting techniques, student can run the business well especially when they have to make decision. This study strengthens the role of management accounting in business practices, and furthermore, this study proves that management accounting is beneficial for entrepreneurs who are still in the start-up business stage.展开更多
文摘Starting by revising the conceptual definition of natural resources,this paper probes into the use value and value of the material and ecological resources.It further proposes a different view from that of the present theoretical field,which separates national economic accounting from environmental resources accounting.
文摘The ground state properties of the spherical nucleus ^40Ca have been investigated by using constrained spherical Hartree Fock （CSHF） approximation at equilibrium and under high radial compression in a six major shells. The effective baryon-baryon interaction that includes the △（1236） resonance freedom degrees to calculate nuclear properties is used. The nucleon-nucleon （N-N） interaction is based on Reid soft core （RSC） potential. The results of calculations show that much of increase in the nuclear energy generated under compression is used to create the massive △ particles. The number of △ ＇s can be increased to about 2.1% of constituents of nucleus when nuclear density reaches about 1.34 times of normal density. The single particle energy levels are calculated and their behavior under compression is also examined. △ good agreement has been found between current calculations and phenomenological shell model for low lying single-particle spectra. The gap between shells is very clear and L-S coupling become stronger as increasing the static load on the nucleus. The results show a considerable reduction in compressibility when freedom degrees of △＇s are taken into account. It has been found that the total nuclear radial density becomes denser in the interior and less dense in the exterior region of nucleus. The surface of nucleus becomes more and more responsive to compression than outer region.
文摘One of the main issues in entrepreneurship education is integrating core course to entrepreneurship course. Many educators fail to integrate core course and entrepreneurial education. The purpose of this study is to investigate whether the integration of management accounting course in entrepreneurship course will accomplish the objective of entrepreneurship education. This study is derived from the experience of entrepreneurial project course at Management Department of Ciputra University, Surabaya. This study uses an explorative approach to investigate the implementation of project-based learning （PBL） in management accounting course. The result shows variation of output. There are about 91% business can be implemented by business groups and about 33% target achieved. Several management accounting techniques are used in this study, such as balanced score card （BSC）, activity-based costing （ABC）, activity-based management （ABM）, cost-volume-profit （CVP） analysis, and tactical decision making. This study found that by using management accounting techniques, student can run the business well especially when they have to make decision. This study strengthens the role of management accounting in business practices, and furthermore, this study proves that management accounting is beneficial for entrepreneurs who are still in the start-up business stage.
