建筑施工企业质量损失成本源的分析研究

质量损失成本源分析 ,是企业质量管理工作的重要组成部分 ,对企业进行质量改进、减少质量损失成本具有重要的作用。本文结合建筑施工企业质量损失成本源分析的特点 。

加工型服装企业质量损失成本源诊断模型研究

针对加工型服装企业特点,构建以质量损失成本源的诊断原则、诊断流程、诊断方法三维度的诊断模型。将所构建的诊断模型,用于个案实证分析,结果表明:诊断模型能正确反映实际情况,并具有实际可操作性。运用诊断模型可以发现加工型服装企业质量损失成本产生的具体原因和岗位,从而为企业质量改进提供有效途径和科学方法。

施工企业质量成本控制研究

当前建筑施工企业忽视质量成本的管理和控制,不能正确处理质量与质量成本之间关系,施工企业应加强质量成本控制,建立和健全质量成本组织体系,加强质量损失成本源分析,找出导致质量问题的原因,建立和健全质量成本核算体系,以及重视质量成本分析和改进质量成本的分析方法。

印刷企业如何有效进行成本控制

面对越来越激烈的市场竞争,印刷企业如何能够获得更多的订单,如何能够立于不败之地？找到企业的成本源,并有针对性地进行成本控制,至关重要。

Antecedents and performance consequences of governance structures in R&D alliances

Traditionally governance structures are classified into ＂hierarchy or market＂ or ＂equity or non-equity.＂ However,such classifications may not be effective in characterizing all governance structures of research and development（R D） alliances.Therefore,the first objective of this study is to investigate why there exist different organizational governance structures in managing R D alliances;the second objective of this study is to give strategic advice in choosing appropriate forms with respect to various characteristics of R D alliances.Through the theoretical lens that integrate both transaction cost economics（TCE） and the resource-based view（RBV）,a model that focuses on six major factors is developed for determining governance structure choices,namely,technological uncertainty,cultural difference,asset specificity,technology complementarity,appropriability of the individual firm＇s know-how,and trust.An R D alliance with higher technological uncertainty,larger cultural differences,and greater concerns for protecting an individual＇s know-how is more likely to adopt non-integrated alliances as the governing structure.An R D alliance with a higher degree of asset-specificity,greater technology complementarity and greater trust among partnering organizations is more likely to adopt integrated alliances as the governing structure;an R D alliance in the face of lower technological uncertainty will tend to adopt integrated alliances.The more aligned the choice of the governance structure with its determinants,the better the R D alliance will perform,and vice versa.

Flotation studies on low grade graphite ore from eastern India

A low grade graphite ore from eastern India was beneficiated by flotation to improve its quality. The ore was composed of 87.80%ash and 8.59%fixed carbon. Primary coarse wet grinding （d80：186 μm） followed by rougher flotation in Denver flotation cell using diesel as collector and pine oil as frother yielded a rougher concentrate. Regrinding （d80：144 μm） of this rougher concentrate was opted for further libera-tion of graphite. It was followed by cleaning in laboratory flotation column. This combined process of relatively coarse primary grinding followed by regrinding and cleaning in flotation column resulted in final concentrate of 7.44% yield with 89.65% fixed carbon and 6.00% ash. This approach of two-stage grinding to recover the flake graphite at the coarsest possible grind can help to minimize grinding energy costs. A conceptual flow sheet which is cost effective was developed based on this methodology.

Low-cost cloud computing solution for geo-information processing

Cloud computing has emerged as a leading computing paradigm,with an increasing number of geographic information(geo-information) processing tasks now running on clouds.For this reason,geographic information system/remote sensing(GIS/RS) researchers rent more public clouds or establish more private clouds.However,a large proportion of these clouds are found to be underutilized,since users do not deal with big data every day.The low usage of cloud resources violates the original intention of cloud computing,which is to save resources by improving usage.In this work,a low-cost cloud computing solution was proposed for geo-information processing,especially for temporary processing tasks.The proposed solution adopted a hosted architecture and can be realized based on ordinary computers in a common GIS/RS laboratory.The usefulness and effectiveness of the proposed solution was demonstrated by using big data simplification as a case study.Compared to commercial public clouds and dedicated private clouds,the proposed solution is more low-cost and resource-saving,and is more suitable for GIS/RS applications.

Cooperative Differential Game for Model Energy-Bandwidth Efficiency Tradeoff in the Internet of Things

Internet of Things （IoT） refers to an infrastructure which enables the forms of com- munication and collaboration between people and things, and between things themselves. In order to improve its performance, we present a tradeoff between bandwidth and energy con- sumption in the loT in this paper. A service providing model is built to find the relation- ship between bandwidth and energy consump- tion using a cooperative differential game mo- del. The game solution is gotten in the condi- tion of grand coalition, feedback Nash equili- brium and intermediate coalitions and an allo- cation policy is obtain by Shapley theory. The results are shown as follows. Firstly, the per- formance of IoT decreases with the increasing of bandwidth cost or with the decreasing of en- ergy cost; secondly, all the nodes in the IoT com- posing a grand coalition can save bandwidth and energy consumption; thirdly, when the fac- tors of bandwidth cost and energy cost are eq- ual, the obtained number of provided services is an optimised value which is the trade-off between energy and bandwidth consumption.

Study on human resources cost accounting based on standards and general rules

The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs a specialized study on human resources cost and employees＇ salary, accounts setting and accounting treatment for human resources cost accounting, human resources cost report, etc. on the basis of relevant provisions in the new Chinese accounting standards, the general financial rules, international accounting standards, and relevant academic research findings.

Techno-Economic Challenges of Fuel Cell Commercialization

As resource scarcity, extreme climate change, and pollution levels increase, economic growth must rely on more environmentally friendly and efficient production processes, Fuel cells are an ideal alternative to internal combustion （IC） engines and boilers on the path to greener industries because of their high effi- ciency and environmentally friendly operation, However, as a new energy technology, significant market penetration of fuel cells has not yet been achieved, In this paper, we perform a techno-economic and environmental analysis of fuel cell systems using life cycle and value chain activities, First, we investigate the procedure of fuel cell development and identify what activities should he undertaken according to fuel cell life cycle activities, value chain activities, and end-user acceptance criteria, Next, we present a unified learning of the institutional barriers in fuel cell commercialization, The primary end-user accep- tance criteria are function, cost, and reliability; a fuel cell should outperform these criteria compared with its competitors, such as IC engines and batteries, to achieve a competitive advantage, The repair and maintenance costs of fuel cells （due to low reliability） can lead to a substantial cost increase and decrease in availability, which are the major factors for end-user acceptance, The fuel cell industry must face the challenge of how to overcome this reliability barrier, This paper provides a deeper insight into our work over the years on the main barriers to fuel cell commercialization, and discusses the potential pivotal role of fuel cells in a future low-carbon green economy, It also identifies the needs and points out some direc- tions for this future low-carbon economy, Green energy, supplied with fuel cells, is truly the business mode of the future, Striving for a more sustainable development of economic growth by adopting green public investments and implementing policy initiatives encourages environmentally responsible indus- trial investments.

Economic and Technical Analysis of a Reverse-Osmosis Water Desalination Plant Using DEEP-3.2 Software

Reverse osmosis （RO） is proved to be the most reliable, cost effective, and energy efficient in producing fresh water compared to other desalination technologies. It is the fastest-growing desalination technology with a greater number of installations around the world. The economic and technical performance of a medium-capacity RO desalination plant （2,000 m^3/day） proposed to be installed in Umm Qasr city south of Basra, Iraq is analyzed using DEEP-3.2 software created by the International Atomic Energy Agency （IAEA）. This port city is located on the Gulf shore and does not have any fresh water resources. The analysis shows that the cost of fresh water produced by this plant is US$0.986/m^3 with a good quality of fresh water （279 ppm）, which is a reasonable price for this remote area. The analysis also shows an increase in water production cost of about 12% at increased electricity price from 0.06 to 0.1 US$/kWh, 53% when the seawater salinity increased from 35,000 to 45,000 ppm, 2.5% when the seawater temperature decreased from 33 ℃ to 20 ℃, and 0.71% when the interest rate increased from 0% to 5%. Pumping fresh water from the Basra purification plant （located 175 km north of Umm Qasr） is 22.16 times the cost and 236.7% poorer quality than the fresh water produced by the RO plant.

High Environmental Cost behind Low China Price

China has won the name of the world factory being famous for exporting a great deal of and various kinds of low-price merchandise. However, most of Chinese exports are primary goods or manufactured products that create heavy pollution and require intensive use of resources. Chinese products go abroad, but their following harms stay behind. The article analyzes many obvious low-price facts in China and their concomitant terrible environmental results in detail, and points out that there are huge hidden troubles in the way of China’s sustainable development behind her seemingly flourishing economy.

Economic Analysis of Energy-efficient Buildings in China

Applying energy-saving measures in residential buildings is usually constrained by the increase of initial investment. ＂However, if it is analyzed from the view of energy cost and life-cycle cost, the energy-saving benefit can offset ~he increase of initial investment. An analysis method based on life-cycle concept was developed to calcu- late the energy cost of residential building flats. Several uncertain factors were included into the model, making it more accurate to reflect practical situation. The model was solved using the software DeST and applied to one resi- dential building project in Shanghai. The case study shows that the initial investment （cost） is paid back during the operational phase through less consumption of energy. It further indicates that the investment recovery period is between 10 and 19 years which are acceptable to households and developers in China.

A decision-making model of gear process for green manufacturing

A decision-making model of gear process for green manufacturing is presented, which integrates the five objectives including the time, quality, cost, resource consumption and environmental impact of gear process together into the development of a strategy. Mathematical description is provided for the multi-objectives decision-making model. The expert judgment and the multi-fuzzy assessment theory are introduced to do sensible comparisons and give quantitative results. A case study on practical cutting tool selection in gear machining demonstrates that the proposed model is applicable.

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%.

Power flow tracing based method for allocation of transmission service cost to transactions

Based on the concepts of objective fact and subjective desire proposed in this paper, the problems that exist in the nodal injections-based and transaction-based transmission service allocation scheme are pointed out. To get around the problems above, a novel transmission service allocation scheme is proposed which considers the power flow distribution and the transaction impact on the system simultaneously so that the issues of “Cross-subsidies” and “Counter flow” can be avoided. The principle of the scheme is illustrated using two simple networks with 7 cases. The results show that the proposed scheme can satisfy the properties necessary for the development and growth of the electricity market.

Theory and practice of value management and its innovation for natural resources from the perspective of sustainable development

The supreme obstacle for sustainable development of natural resources is the scarecity, bottleneck. So how to promote the sustainable utilizing and increase the using efficiency of natural resources is worth studying. This paper suggests that we should improve the model and means of evaluating method and value management based on th~ theory of natural resource compensation. This paper discusses the User Cost Method based on the microeeonomicaspect which can change the evaluating method for natural resources. From the perspective of value managemen model, we should use the User Cost Method to realize the linkage and integration of micro and macro eompensation for natural resources. Based on the evaluating and aecounting idea User Cost Method, this paper presents a theo. retical framework to harmonize and link micro and macro compensation for natural resources. At present, we should seek the new approach and method to manage natural resources, so can we realize the capitalization managemen focusing on the vahte management for natural resources.

Human Resource Accounting： Costs and Benefits Analysis

Human resource accounting is related with intellectual capital in literature. This study adds another dimension for human resource accounting field. It is costs, human resource management related costs. Research topic is intellectual capital and human resource costs in human resource accounting. Research question is that human resource accounting is technic of management accounting. Research methodology is the case study approaches. Main result of study is that human resource costs are recorded in financial accounting and this information might be used by human resource leaders and other executives. Further, human resource of company may be recorded as intellectual capital in balanced sheet. Quantity of record might become total compensation of firms. In conclusion, HR accounting is management accounting technic with its support for information role and decision-making role.

DC-Gear:Gearing Duty Cycles in Delay-Constrained Wireless Sensor Networks

Many Wireless Sensor Network (WSN) systems are deployed in unattended areas using non-rechargeable batteries.To enable sustainable operations,most WSN systems employ duty-cycling mechanisms,such as Low Power Listening (LPL).For reliable delivery of each packet with LPL,the sender has to transmit a preamble that is long enough to span over a complete sleep interval of the receiver.In this way,the sensor nodes avoid idle listening,however,at the cost of remarkably increased end-to-end delay of multi-hop packet transmissions.To address this issue,in this paper we propose a new duty-cycling mechanism called DC-Gear.DC-Gear exploits a "sleep less but save more" phenomenon,which means increasing the duty cycle in a timely and appropriate manner whileminimizing the overall energy cost and satisfying the end-to-end delay constraint.We have implemented DC-Gear with TelosB motes and demonstrated its performance advantages through extensive experiments.