An ontology and metadata for online learning resource repository management is constructed. First, based on the analysis of the use-case diagram, the upper ontology is illustrated which includes resource library ontol...An ontology and metadata for online learning resource repository management is constructed. First, based on the analysis of the use-case diagram, the upper ontology is illustrated which includes resource library ontology and user ontology, and evaluated from its function and implementation; then the corresponding class diagram, resource description framework (RDF) schema and extensible markup language (XML) schema are given. Secondly, the metadata for online learning resource repository management is proposed based on the Dublin Core Metadata Initiative and the IEEE Learning Technologies Standards Committee Learning Object Metadata Working Group. Finally, the inference instance is shown, which proves the validity of ontology and metadata in online learning resource repository management.展开更多
In the proposed system for online inspection of steel balls, a diffuse illumination is developed to enhance defect appearances and produce high quality images. To fully view the entire sphere, a novel unfolding method...In the proposed system for online inspection of steel balls, a diffuse illumination is developed to enhance defect appearances and produce high quality images. To fully view the entire sphere, a novel unfolding method is put forward based on geometrical analysis, which only requires one-dimensional movement of the balls and a pair of cameras to capture images from different directions. Moreover, a realtime inspection algorithm is customized to improve both accuracy and efficiency. The precision and recall of the sample set were 87.7% and 98%, respectively. The average time cost on image processing and analysis for a steel ball was 47 ms, and the total time cost was less than 200 ms plus the cost of image acquisition and balls' movement. The system can sort 18 000 balls per hour with a spatial resolution higher than 0.01 mm.展开更多
Energy crops are a basic material in the bioenergy industry, and they can also mitigate carbon emissions and have environ- mental benefits when planted on marginal lands. The aim of this study was to evaluate the pote...Energy crops are a basic material in the bioenergy industry, and they can also mitigate carbon emissions and have environ- mental benefits when planted on marginal lands. The aim of this study was to evaluate the potential productivity of energy crops on marginal lands in China. A mechanistic model, combined with energy crop and land use characteristics, and meteorological and soil parameters, was used to simulate the potential productivity of energy crops. There were three main results. 1) The total marginal land in China was determined to be 104.78 × 106 ha. The 400-mm precipitation boundary line, which is the dividing line between the semi-humid and semi-arid zones in China, also divided the marginal land into shrub land and sparse forest land in the southeast and bare land, bare rock land, and saline alkali land in the northeast. 2) The total area of the marginal land suitable for planting energy crops was determined to be 55.82 × 106 ha, with Xanthoceras sorbifolia and Cerasus humilis mainly grown in the northern China, Jatropha curcas and Comus wilsoniana mainly grown in the southwest and southeast, and Pistacia chinensis mainly grown in the central area, while also having a northeast-southwest zonal distribution. 3) Taking the highest yield in overlapping areas, the potential productivity of target energy crops was determined to be 32.63 × 106 t/yr. Without considering the overlapping areas, the potential productivity was 6.81× 106 t/yr from X. sorbifolia, 8.86× 106t/yr from C. humilis, 7.18 ×106t/yr from J. curcas, 9.55 × 106t/yr from P. chinensis, and 7.78 ×106 t/yr from C. wilsoniana.展开更多
For the aim at exploring differences on personality traits between excessive online game users and non-excessive users in Japan, an online survey was conducted using psychological scales measuring addictive tendencies...For the aim at exploring differences on personality traits between excessive online game users and non-excessive users in Japan, an online survey was conducted using psychological scales measuring addictive tendencies for online gaming, depressive tendencies, aggression, and self-concealment. The results revealed that excessive online game users having addictive tendencies in Japan had lack of self-esteem as one of depressive tendencies, high aggressive tendencies, and low tendency of self-disclosure, in contrast with non-excessive users. Moreover, it was suggested that these users had a confidence in the society based on contributive behaviors in multi-player groups of online gaming.展开更多
Firstly, this paper is to illustrate through the analysis of Aristotelian texts that two kinds of necessity involved in the teleological account, the necessity απλωζand the necessity εξυποθεσεωζare rel...Firstly, this paper is to illustrate through the analysis of Aristotelian texts that two kinds of necessity involved in the teleological account, the necessity απλωζand the necessity εξυποθεσεωζare related to an achievement of an endaccording to two thoroughly different ontological and logical grounds. Secondly, it is to bring the irreducibility of the teleological to non-teleological into organic development to unprecedented light so as to show how the ontological predominance of the finality over the material necessity may be adequately expressed by a logical implication, if it is appropriately stated and well distinct from other similar logical connectives such as the material implication and the biconditional if-and-only-if.展开更多
This paper examines The Herald newspaper's role in safeguarding the seemingly unparalleled longevity of Zimbabwe's ruling Zimbabwe African National Union-Patriotic Front (ZANU-PF) party. Through an analysis of a s...This paper examines The Herald newspaper's role in safeguarding the seemingly unparalleled longevity of Zimbabwe's ruling Zimbabwe African National Union-Patriotic Front (ZANU-PF) party. Through an analysis of a sample of stories from both the paper's print and online editions, the study traces the origins of the broadsheet's ostensibly unflagging pro-ZANU-PF editorial positions, turning to article analysis to critically probe not only the motive but also the impact of the newspaper's assumed open allegiance to the revolutionary party. In a nation believed battered by perceived state brutality and widening political differences, The Herald has been accused of significantly influencing the pace of dictatorship while guardedly manipulating information to prop up President Robert Mugabe's party. So important has the paper become over the years that its often uncompromising, one-sided style of reporting has earned it praise among militant ZANU-PF hardliners while bitterly attracting widespread criticism from critics of the long-serving party.展开更多
Economic and Philosophical Manuscripts of 1844 are one of Marx' s early works with great significance. It marked the thought development of Marx to a new stage. Marx in the Manuscripts through the criticism of the na...Economic and Philosophical Manuscripts of 1844 are one of Marx' s early works with great significance. It marked the thought development of Marx to a new stage. Marx in the Manuscripts through the criticism of the national economics, alienation labor theory to the problem of human essence, existing in the capitalist society of economic development and the moral result inverse problem and the communism theory expounds main contents such as the economic reality of capitalist society in profound ethical criticism, reveals the capitalist society economy inhumane between moral and ethical relations, in all of his criticism is always full of profound urges and powerful strength of moral criticism and deep ethical care, contained in the Manuscripts of economic ethics in today still has the significant theory significance and practical guiding value.展开更多
The intrinsic kinetics of iron oxide reduced by carbon monoxide is evaluated by a method of online measuring concentration of off-gas in an isothermal differential micro-packed bed. Under the condition of getting away...The intrinsic kinetics of iron oxide reduced by carbon monoxide is evaluated by a method of online measuring concentration of off-gas in an isothermal differential micro-packed bed. Under the condition of getting away from the influence of gas diffusion and gas–solid heat transfer and mass transfer, the reaction of Fe2O3 to Fe3O4, Fe3O4 to Fe O and Fe O to Fe in the process of single reaction can be clearly distinguished from each other, and the relevant activation energy is characterized to be 75.4, 74.4, and 84.0 k J·mol-1, respectively. Therefore, the change of surface area in the reaction process due to losing oxygen could be easily calculated by combining it with pre-exponential parameters of Arrhenius equations. In conclusion, these kinetic parameters are verified by the experimental data for the process of ore reduced by carbon monoxide in a packed bed.展开更多
Recent progress in calculating gas bubble sizes in a plume, based on phenomenological approaches using the release conditions is a significant improvement to make the gas plume models self-reliant. Such calculations r...Recent progress in calculating gas bubble sizes in a plume, based on phenomenological approaches using the release conditions is a significant improvement to make the gas plume models self-reliant. Such calculations require details of conditions Near the Source of Plume (NSP); (i.e. the plume/jet velocity and radius near the source), which inspired the present work. Determining NSP conditions for gas plumes are far more complex than that for oil plumes due to the substantial density difference between gas and water. To calculate NSP conditions, modeling the early stage of the plume is important. A novel method of modeling the early stage of an underwater gas release is presented here. Major impact of the present work is to define the correct NSP conditions for underwater gas releases, which is not possible with available methods as those techniques are not based on the physics of flow region near the source of the plume/jet. We introduce super Gaussian profiles to model the density and velocity variations of the early stages of plume, coupled with the laws of fluid mechanics to define profile parameters. This new approach, models the velocity profile variation from near uniform, across the section at the release point to Gaussian some distance away. The comparisons show that experimental data agrees well with the computations.展开更多
"Emotion is a specific manner of apprehending the world" and transforming the world rather than an "accidental modification of a subject who is surrounded by an unchanged world," according to Jean-Paul Sartre. Bot..."Emotion is a specific manner of apprehending the world" and transforming the world rather than an "accidental modification of a subject who is surrounded by an unchanged world," according to Jean-Paul Sartre. Both Sketch for a Theory of the Emotions and Being and Nothingness set out to investigate these relationships in broadly two ways. One, consciousness of the world of others is experienced through our emotions (anger, fear, shame, and pride for instance) as a body that escapes our grasp in being-seen-by-another. Two, we apprehend the world through our emotions in the process of magical transformation (for example, fear, melancholy, and sadness). This paper examines emotions on two levels: how we experience our ontological state as being-for-itself-in-itself and being-in-the-world-for-others; and how we conceive emotions as "magic" changing its relationship with the world "so that the world should change its qualities." What is of critical interest here is the relationship between consciousness and emotions. Situating this discussion in the context of Satre's critique on psychology, it proceeds to advance his existential psychoanalysis, starting with establishing a place for emotions and concluding with its transformative power to escape their situations.展开更多
This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountab...This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention of researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards the discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses. By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and presentation of trustful information have been seriously undermined.展开更多
This paper is an exploratory study which investigates the introduction and implementation of management accounting changes in Australia. The study first examines the introduction of relatively new management accountin...This paper is an exploratory study which investigates the introduction and implementation of management accounting changes in Australia. The study first examines the introduction of relatively new management accounting techniques in professional journals, conferences, workshops, and professional development programs over a four-year period in Australia. These are among the main sources of transferring information on cost and management accounting changes to potential users in Australia. The purpose of such a study is to get a clear picture of the scope and extent of recently developed cost and management accounting techniques introduced to practitioners in Australia. By identifying the major management accounting changes and developments faced by organizations, the study then investigates the extent of implementations of such changes in practice. The study further explores the hindering and facilitating factors contributing to the implementation of new management accounting changes in organizations.展开更多
The emergence of Yu'E Bao and the like provides Chinese investors with a new and flexible investment option. Such new investment instrument forces up the cost of capital of local banks and also takes away the market ...The emergence of Yu'E Bao and the like provides Chinese investors with a new and flexible investment option. Such new investment instrument forces up the cost of capital of local banks and also takes away the market share from them. Yu'E Bao has allocated most investments in inter-bank money market due to the liquidity concerns. This study investigates Yu'E Bao's portfolio allocation and potential risk, and also provides policy implications for regulators. The research findings suggest that regulators should issue more provisions to further regulate the operation of online investment products and keep the liquidity risk under control, i.e. require money market funds to hold more capital in reserve on a gradual basis. By examining the case of Yu'E Bao, a new online investment product in China, this study sheds light on the recent financial development and reform of China.展开更多
In this paper we investigate a variant of the scheduling problem on two uniform machines with speeds 1 and s. For this problem, we are given two potential uniform machines to process a sequence of independent jobs. Ma...In this paper we investigate a variant of the scheduling problem on two uniform machines with speeds 1 and s. For this problem, we are given two potential uniform machines to process a sequence of independent jobs. Machines need to be activated before starting to process, and each machine activated incurs a fixed machine activation cost. No machines are initially activated, and when a job is revealed, the algorithm has the option to activate new machines. The objective is to minimize the sum of the makespan and the machine activation cost. We design optimal online algorithms with competitive ratio of (2s+1)/(s+1) for every s≥1.展开更多
The culture and history of traditional documentaries carries a set of expectations about types and topics, which are covered by the genre. Documentaries are designed to push social agendas with few thoughts to the aud...The culture and history of traditional documentaries carries a set of expectations about types and topics, which are covered by the genre. Documentaries are designed to push social agendas with few thoughts to the audience reaction. They align more closely with the vision of the creators and producers, often delivering ideological expressions that present cultural, political, and historical content. However, this might be a voice from the past as television, film, and consumer-generated content finds easy voices for expression due to accessibility of technology in the digital era. The role of documentaries as a genre is in the process of changing. The challenges to this type of production are the result of both intrinsic and extrinsic factors. Production costs for creating documentaries have simultaneously soared and shrunk, depending on the accessibility of equipment, post-production facilities and distribution. Of course there are many exceptions to this rule given outlets such as film festivals and YouTube as well as Michael Moore-level auteurs. External influences center on the blurring of lines, caused by the proliferation of television programs under the "umbrella" of reality television. This, in turn, begs the question: Is reality programming the new documentary or is it a new separate genre? This discussion will explore the overlap and similarities that exist between documentary programming and reality television programming. Furthermore, it will develop a paradigm of comparisons that re-examines the role and character of documentary production and aesthetics within the landscape of the reality television genre.展开更多
The number of people playing Massive Multiplayer Online Games (MMOGs) is growing steadily, yet there are limited studies on the social impact that this online activity has. This research, using both quantitative and...The number of people playing Massive Multiplayer Online Games (MMOGs) is growing steadily, yet there are limited studies on the social impact that this online activity has. This research, using both quantitative and qualitative data, focused on whether users of the most popular MMOG, World of Warcraft (WOW), exhibited behaviors of social capital in their online gaming activity and whether there was any correlation to offiine social capital. The findings indicated that cooperation provided the best indicator to make a correlation about a gamer's offiine social capital behaviors. One conclusion, stemming from this is that, in virtual worlds, the added social capital can lead to cronyism and help those in power maintain the status quo.展开更多
Ritsumeikan Asia Pacific University (APU) in Beppu city, Japan has a large body of students from well over 90 countries, especially from the Asia Pacific region, including Japanese, Korean, Chinese, Thai, Vietnamese...Ritsumeikan Asia Pacific University (APU) in Beppu city, Japan has a large body of students from well over 90 countries, especially from the Asia Pacific region, including Japanese, Korean, Chinese, Thai, Vietnamese, and Indonesian students. To improve analytical thinking skills among college students, a course on "bioethics" was introduced and offered in two consecutive semesters to undergraduate students for which 245 students registered at each semester. The course was taught in the form of 14 lecture and discussion sessions, each for 95 minutes based on the content of A Cross-Cultural Introduction to Bioethics (2006) edited by Darryl Macer, and reviewed a wide variety of ethical and bioethical issues. In the next semester, the students received a similar teaching content that was rearranged to reflect the 15 universal principles of bioethics and human rights covered in the Bioethics Core Curriculum (2008). Case studies were also added to each unit of the Core Curriculum with the support of the UNESCO's Asia Pacific Regional Office, Bangkok (Case Studies for Bioethics 2010). To evaluate the results of teaching and to compare the achieved objectives between the two groups of students, a short questionnaire was given to all students who finished the course and took up the final written examination. In the whole, 454 students (225 in group I and 229 in group 2) completed the course and took the final examination and 427 (218 in group 1 and 209 in group 2) responded to the questionnaire which inquired into their interest in the discussion of bioethical issues: why they believed they were important, and what they had learned through them. The results of the questionnaire have been examined and compared to evaluate the success of "bioethics" in stimulating the interest and thinking ability of the students and enriching their experience of a cross-cultural discussion over bioethical issues using universal principles as general guidance. The result of this examination was so impressive that from 2011 bioethics has been formalized into the reformed curriculum of our international school.展开更多
基金The Advanced University Action Plan of the Minis-try of Education of China (2004XD-03).
文摘An ontology and metadata for online learning resource repository management is constructed. First, based on the analysis of the use-case diagram, the upper ontology is illustrated which includes resource library ontology and user ontology, and evaluated from its function and implementation; then the corresponding class diagram, resource description framework (RDF) schema and extensible markup language (XML) schema are given. Secondly, the metadata for online learning resource repository management is proposed based on the Dublin Core Metadata Initiative and the IEEE Learning Technologies Standards Committee Learning Object Metadata Working Group. Finally, the inference instance is shown, which proves the validity of ontology and metadata in online learning resource repository management.
文摘In the proposed system for online inspection of steel balls, a diffuse illumination is developed to enhance defect appearances and produce high quality images. To fully view the entire sphere, a novel unfolding method is put forward based on geometrical analysis, which only requires one-dimensional movement of the balls and a pair of cameras to capture images from different directions. Moreover, a realtime inspection algorithm is customized to improve both accuracy and efficiency. The precision and recall of the sample set were 87.7% and 98%, respectively. The average time cost on image processing and analysis for a steel ball was 47 ms, and the total time cost was less than 200 ms plus the cost of image acquisition and balls' movement. The system can sort 18 000 balls per hour with a spatial resolution higher than 0.01 mm.
基金Under the auspices of National Science and Technology Support Project of China(No.2013BAJ11B02)
文摘Energy crops are a basic material in the bioenergy industry, and they can also mitigate carbon emissions and have environ- mental benefits when planted on marginal lands. The aim of this study was to evaluate the potential productivity of energy crops on marginal lands in China. A mechanistic model, combined with energy crop and land use characteristics, and meteorological and soil parameters, was used to simulate the potential productivity of energy crops. There were three main results. 1) The total marginal land in China was determined to be 104.78 × 106 ha. The 400-mm precipitation boundary line, which is the dividing line between the semi-humid and semi-arid zones in China, also divided the marginal land into shrub land and sparse forest land in the southeast and bare land, bare rock land, and saline alkali land in the northeast. 2) The total area of the marginal land suitable for planting energy crops was determined to be 55.82 × 106 ha, with Xanthoceras sorbifolia and Cerasus humilis mainly grown in the northern China, Jatropha curcas and Comus wilsoniana mainly grown in the southwest and southeast, and Pistacia chinensis mainly grown in the central area, while also having a northeast-southwest zonal distribution. 3) Taking the highest yield in overlapping areas, the potential productivity of target energy crops was determined to be 32.63 × 106 t/yr. Without considering the overlapping areas, the potential productivity was 6.81× 106 t/yr from X. sorbifolia, 8.86× 106t/yr from C. humilis, 7.18 ×106t/yr from J. curcas, 9.55 × 106t/yr from P. chinensis, and 7.78 ×106 t/yr from C. wilsoniana.
文摘For the aim at exploring differences on personality traits between excessive online game users and non-excessive users in Japan, an online survey was conducted using psychological scales measuring addictive tendencies for online gaming, depressive tendencies, aggression, and self-concealment. The results revealed that excessive online game users having addictive tendencies in Japan had lack of self-esteem as one of depressive tendencies, high aggressive tendencies, and low tendency of self-disclosure, in contrast with non-excessive users. Moreover, it was suggested that these users had a confidence in the society based on contributive behaviors in multi-player groups of online gaming.
文摘Firstly, this paper is to illustrate through the analysis of Aristotelian texts that two kinds of necessity involved in the teleological account, the necessity απλωζand the necessity εξυποθεσεωζare related to an achievement of an endaccording to two thoroughly different ontological and logical grounds. Secondly, it is to bring the irreducibility of the teleological to non-teleological into organic development to unprecedented light so as to show how the ontological predominance of the finality over the material necessity may be adequately expressed by a logical implication, if it is appropriately stated and well distinct from other similar logical connectives such as the material implication and the biconditional if-and-only-if.
文摘This paper examines The Herald newspaper's role in safeguarding the seemingly unparalleled longevity of Zimbabwe's ruling Zimbabwe African National Union-Patriotic Front (ZANU-PF) party. Through an analysis of a sample of stories from both the paper's print and online editions, the study traces the origins of the broadsheet's ostensibly unflagging pro-ZANU-PF editorial positions, turning to article analysis to critically probe not only the motive but also the impact of the newspaper's assumed open allegiance to the revolutionary party. In a nation believed battered by perceived state brutality and widening political differences, The Herald has been accused of significantly influencing the pace of dictatorship while guardedly manipulating information to prop up President Robert Mugabe's party. So important has the paper become over the years that its often uncompromising, one-sided style of reporting has earned it praise among militant ZANU-PF hardliners while bitterly attracting widespread criticism from critics of the long-serving party.
文摘Economic and Philosophical Manuscripts of 1844 are one of Marx' s early works with great significance. It marked the thought development of Marx to a new stage. Marx in the Manuscripts through the criticism of the national economics, alienation labor theory to the problem of human essence, existing in the capitalist society of economic development and the moral result inverse problem and the communism theory expounds main contents such as the economic reality of capitalist society in profound ethical criticism, reveals the capitalist society economy inhumane between moral and ethical relations, in all of his criticism is always full of profound urges and powerful strength of moral criticism and deep ethical care, contained in the Manuscripts of economic ethics in today still has the significant theory significance and practical guiding value.
基金Supported by the State Key Development Program for Basic Research of China(2015CB251402)the National Natural Science Foundation of China(21206159)
文摘The intrinsic kinetics of iron oxide reduced by carbon monoxide is evaluated by a method of online measuring concentration of off-gas in an isothermal differential micro-packed bed. Under the condition of getting away from the influence of gas diffusion and gas–solid heat transfer and mass transfer, the reaction of Fe2O3 to Fe3O4, Fe3O4 to Fe O and Fe O to Fe in the process of single reaction can be clearly distinguished from each other, and the relevant activation energy is characterized to be 75.4, 74.4, and 84.0 k J·mol-1, respectively. Therefore, the change of surface area in the reaction process due to losing oxygen could be easily calculated by combining it with pre-exponential parameters of Arrhenius equations. In conclusion, these kinetic parameters are verified by the experimental data for the process of ore reduced by carbon monoxide in a packed bed.
文摘Recent progress in calculating gas bubble sizes in a plume, based on phenomenological approaches using the release conditions is a significant improvement to make the gas plume models self-reliant. Such calculations require details of conditions Near the Source of Plume (NSP); (i.e. the plume/jet velocity and radius near the source), which inspired the present work. Determining NSP conditions for gas plumes are far more complex than that for oil plumes due to the substantial density difference between gas and water. To calculate NSP conditions, modeling the early stage of the plume is important. A novel method of modeling the early stage of an underwater gas release is presented here. Major impact of the present work is to define the correct NSP conditions for underwater gas releases, which is not possible with available methods as those techniques are not based on the physics of flow region near the source of the plume/jet. We introduce super Gaussian profiles to model the density and velocity variations of the early stages of plume, coupled with the laws of fluid mechanics to define profile parameters. This new approach, models the velocity profile variation from near uniform, across the section at the release point to Gaussian some distance away. The comparisons show that experimental data agrees well with the computations.
文摘"Emotion is a specific manner of apprehending the world" and transforming the world rather than an "accidental modification of a subject who is surrounded by an unchanged world," according to Jean-Paul Sartre. Both Sketch for a Theory of the Emotions and Being and Nothingness set out to investigate these relationships in broadly two ways. One, consciousness of the world of others is experienced through our emotions (anger, fear, shame, and pride for instance) as a body that escapes our grasp in being-seen-by-another. Two, we apprehend the world through our emotions in the process of magical transformation (for example, fear, melancholy, and sadness). This paper examines emotions on two levels: how we experience our ontological state as being-for-itself-in-itself and being-in-the-world-for-others; and how we conceive emotions as "magic" changing its relationship with the world "so that the world should change its qualities." What is of critical interest here is the relationship between consciousness and emotions. Situating this discussion in the context of Satre's critique on psychology, it proceeds to advance his existential psychoanalysis, starting with establishing a place for emotions and concluding with its transformative power to escape their situations.
文摘This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention of researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards the discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses. By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and presentation of trustful information have been seriously undermined.
文摘This paper is an exploratory study which investigates the introduction and implementation of management accounting changes in Australia. The study first examines the introduction of relatively new management accounting techniques in professional journals, conferences, workshops, and professional development programs over a four-year period in Australia. These are among the main sources of transferring information on cost and management accounting changes to potential users in Australia. The purpose of such a study is to get a clear picture of the scope and extent of recently developed cost and management accounting techniques introduced to practitioners in Australia. By identifying the major management accounting changes and developments faced by organizations, the study then investigates the extent of implementations of such changes in practice. The study further explores the hindering and facilitating factors contributing to the implementation of new management accounting changes in organizations.
文摘The emergence of Yu'E Bao and the like provides Chinese investors with a new and flexible investment option. Such new investment instrument forces up the cost of capital of local banks and also takes away the market share from them. Yu'E Bao has allocated most investments in inter-bank money market due to the liquidity concerns. This study investigates Yu'E Bao's portfolio allocation and potential risk, and also provides policy implications for regulators. The research findings suggest that regulators should issue more provisions to further regulate the operation of online investment products and keep the liquidity risk under control, i.e. require money market funds to hold more capital in reserve on a gradual basis. By examining the case of Yu'E Bao, a new online investment product in China, this study sheds light on the recent financial development and reform of China.
基金Project (No. Y605316) supported by the Natural Science Foundationof Zhejiang Province, China and the Natural Science Foundation of the Education Department of Zhejiang Province (No. 20060578), China
文摘In this paper we investigate a variant of the scheduling problem on two uniform machines with speeds 1 and s. For this problem, we are given two potential uniform machines to process a sequence of independent jobs. Machines need to be activated before starting to process, and each machine activated incurs a fixed machine activation cost. No machines are initially activated, and when a job is revealed, the algorithm has the option to activate new machines. The objective is to minimize the sum of the makespan and the machine activation cost. We design optimal online algorithms with competitive ratio of (2s+1)/(s+1) for every s≥1.
文摘The culture and history of traditional documentaries carries a set of expectations about types and topics, which are covered by the genre. Documentaries are designed to push social agendas with few thoughts to the audience reaction. They align more closely with the vision of the creators and producers, often delivering ideological expressions that present cultural, political, and historical content. However, this might be a voice from the past as television, film, and consumer-generated content finds easy voices for expression due to accessibility of technology in the digital era. The role of documentaries as a genre is in the process of changing. The challenges to this type of production are the result of both intrinsic and extrinsic factors. Production costs for creating documentaries have simultaneously soared and shrunk, depending on the accessibility of equipment, post-production facilities and distribution. Of course there are many exceptions to this rule given outlets such as film festivals and YouTube as well as Michael Moore-level auteurs. External influences center on the blurring of lines, caused by the proliferation of television programs under the "umbrella" of reality television. This, in turn, begs the question: Is reality programming the new documentary or is it a new separate genre? This discussion will explore the overlap and similarities that exist between documentary programming and reality television programming. Furthermore, it will develop a paradigm of comparisons that re-examines the role and character of documentary production and aesthetics within the landscape of the reality television genre.
文摘The number of people playing Massive Multiplayer Online Games (MMOGs) is growing steadily, yet there are limited studies on the social impact that this online activity has. This research, using both quantitative and qualitative data, focused on whether users of the most popular MMOG, World of Warcraft (WOW), exhibited behaviors of social capital in their online gaming activity and whether there was any correlation to offiine social capital. The findings indicated that cooperation provided the best indicator to make a correlation about a gamer's offiine social capital behaviors. One conclusion, stemming from this is that, in virtual worlds, the added social capital can lead to cronyism and help those in power maintain the status quo.
文摘Ritsumeikan Asia Pacific University (APU) in Beppu city, Japan has a large body of students from well over 90 countries, especially from the Asia Pacific region, including Japanese, Korean, Chinese, Thai, Vietnamese, and Indonesian students. To improve analytical thinking skills among college students, a course on "bioethics" was introduced and offered in two consecutive semesters to undergraduate students for which 245 students registered at each semester. The course was taught in the form of 14 lecture and discussion sessions, each for 95 minutes based on the content of A Cross-Cultural Introduction to Bioethics (2006) edited by Darryl Macer, and reviewed a wide variety of ethical and bioethical issues. In the next semester, the students received a similar teaching content that was rearranged to reflect the 15 universal principles of bioethics and human rights covered in the Bioethics Core Curriculum (2008). Case studies were also added to each unit of the Core Curriculum with the support of the UNESCO's Asia Pacific Regional Office, Bangkok (Case Studies for Bioethics 2010). To evaluate the results of teaching and to compare the achieved objectives between the two groups of students, a short questionnaire was given to all students who finished the course and took up the final written examination. In the whole, 454 students (225 in group I and 229 in group 2) completed the course and took the final examination and 427 (218 in group 1 and 209 in group 2) responded to the questionnaire which inquired into their interest in the discussion of bioethical issues: why they believed they were important, and what they had learned through them. The results of the questionnaire have been examined and compared to evaluate the success of "bioethics" in stimulating the interest and thinking ability of the students and enriching their experience of a cross-cultural discussion over bioethical issues using universal principles as general guidance. The result of this examination was so impressive that from 2011 bioethics has been formalized into the reformed curriculum of our international school.