智能自助咖啡机走进高校的有利市场分析

智能自助咖啡机是一种新型的服务型产品,它解决手作咖啡效率低下和卫生问题,在确保制作进程简单快速的同时确保品质。然而目前的中国市面上可以经常看到智能自助贩卖机,但是智能自助咖啡机却是显得小众许多。即使是现在高速发展的中国,自助咖啡机的数量与日本相比依然微不足道。而中国高校的市场更是不能轻视的重要市场。文章通过对高校智能自助咖啡机的现状和投资回本等探讨,进行了高校引入自助咖啡机的利益分析。

Exiles Turn Lemons Into Lemonade： Multiethnic Poets of the US Crossing Borders

This study critically examines selections from the political poetry of African American writer Amiri Baraka （Le Roi Jones） and Arab American writer Suheir Hammad and the path they have chosen for themselves as exiles reflected in their writing. Edward Said＇s theory of exile is employed to illuminate common areas of interests that link the two writers together as exiles. The study reveals their attitude toward various issues that impact both races, the African American and Arab American such as imperialism, colonization, and oppression. Their poetry underlines the impact of capitalism and racism on US society and other nations disempowered by imperialism.

Distributed Solar PV System for Industrial Application

The paper presents the design and field test of a distributed solar PV system for industrial application （DGPVi）. DGPVi utilizes HyPV （hybrid PV） system which generates solar power for self-consumption in lighting and air conditioning in a production line of a factory when solar energy is available. It does not feed the excess PV power to the grid. HyPV will be switched to grid power supply when solar energy is not available. A 3 kWp DGPVi is installed in a factory for field demonstration. The test results show that the solar PV power generated can be utilized immediately. The solar energy generation efficiency （kWh/day per kWp PV installation） of DGPVi is close to that of grid-tied PV system without self-consumption and battery storage. The yearly return on investment of DGPVi is 2.0% at the present installation cost or 3.3% at further cost-down cost. The payback time will be 14.3 years at the present installation cost or 12.1 years at cost-down cost. The present study verifies the economic feasibility of DGPVi.

Does Accounting Choices Affect Financial Reporting Communication？ Some Critical Consideration

The aim of this work is to analyze the critical issues related to stock options accounting granted to employees. Given the different ways to collect stock option plans, it follows that according to the accounting treatment adopted, it changes the financial reporting of stock option plans, and thus the information communicated to stakeholders and markets in general. The examination of the accounting treatment of stock options starts from the study of legal changes relating to the stock options and various criteria suggested will be presented for the evaluation of the options and for detection of their cost in the financial statements of companies （Guay, Kothari, ＆ Sloan, 2003）. After the analysis of international accounting standards issued by the International Accounting Standards Board （IASB） on the subject, specifically the ＂IFRS 2＂, we can state that they had a strong impact on Italian companies （Ciampaglia, 2008）. The central aspect of the study, however, consists of an analysis of the market effects of accounting for the cost associated with the issuance of stock option plans （Cerri ＆ Sottoriva, 2010）. Budgeted costs relating to the adoption of stock option plans granted to employees change the measures of economic performance of the enterprise, such as return on investment （ROI） and return on equity （ROE）, with significant effects on the evaluation of the economic capital of the company. A company that does not account for costs related to stock option plans recorded a best exercise, but it could distort the valuation of fmancial analysts （Tagliavini, 2000）. Finally, it can be observed that the proper accounting of costs associated with stock options is a prerequisite for the comparability of financial statements of companies that grant, and it is therefore necessary to adequately reflect the value of the company.

An analysis of the differentiation rules and influencing factors of venture capital in Beijing-Tianjin-Hebei urban agglomeration

Under China's innovation-driven development strategy, venture capital has become an important driving force in urban agglomeration integration and collaborative innovation. This paper uses social network analysis to analyze spatiotemporal differences of venture capital in the Beijing-Tianjin-Hebei urban agglomeration for the period 2005–2015. A gravity model and panel data regression model are used to reveal the influencing factors on spatiotemporal differences in venture capital in the region. This study finds that there is a certain cyclical fluctuation and uneven differentiation in the venture capital network in the Beijing-Tianjin-Hebei urban agglomeration in terms of total investment, and that the three centers of venture capital(Beijing, Shijiazhuang and Tangshan) have a stimulatory effect on surrounding cities; flows of venture capital between cities display certain networking rules, but they are slow to develop and strongly centripetal; there is a strong positive correlation between levels of information infrastructure development and economic development and venture capital investment; and places with relatively underdeveloped financial environments and service industries are less able to apply the fruits of innovation and entrepreneurship and to attract funds. This study can act as a reference for the Beijing-Tianjin-Hebei urban agglomeration in building a world-class super urban agglomeration with the best innovation capabilities in China.