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制定企业会计准则的概念框架法
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作者 阿伦.D.巴顿 胡伟民 费中新 《商业经济与管理》 CSSCI 北大核心 1991年第2期62-66,共5页
本文将阐述用于制定职业性会计准则的概念框架法的主要特征,以及这一方法比之传统方法所具有的优越性。传统方法是一种非常实用主义的方法,受多种限制。本文将说明此类限制的性质和原因。以实用为基础制定会计准则的传统方法在主要的英... 本文将阐述用于制定职业性会计准则的概念框架法的主要特征,以及这一方法比之传统方法所具有的优越性。传统方法是一种非常实用主义的方法,受多种限制。本文将说明此类限制的性质和原因。以实用为基础制定会计准则的传统方法在主要的英语国家(英、美、加、澳等)中,传统方法是基于确定一套孤立地逐个地解决问题的程序,例如库存收销货的估价、提取折旧、解释公司盈利税收的变化等问题。传统方法又叫实用主义方法。为了解决会计界当前面临的难题,人们业已提出一些实用的办法。 展开更多
关键词 企业会计 概念框架法 会计准则 实用主义
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Tools and Algorithm for Concept Analysis Using Medical Data
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作者 Boumedyen Shannaq Fouad Jameel Ibrahim AIAzzawi 《Computer Technology and Application》 2013年第7期346-350,共5页
Drug taxonomy could be described as an inherent structure of different pharmaceutical componential drugs. Unfortunately, the literature does not always provide a clear path to define and classify adverse drug events. ... Drug taxonomy could be described as an inherent structure of different pharmaceutical componential drugs. Unfortunately, the literature does not always provide a clear path to define and classify adverse drug events. While not a systematic review, this paper uses examples from the literature to illustrate problems that investigators will confront as they develop a conceptual framework for their research. It also proposes a targeted taxonomy that can facilitate a clear and consistent approach to understanding different drugs and could aid in the comparison to results of past and future studies. In terms of building the drugs taxonomy, symptoms information were selected, clustered and adapted for this purpose. Finally, although national or international agreement on taxonomy for different drugs is a distant or unachievable goal, individual investigations and the literature as a whole will be improved by prospective, explicit classification of different drugs using this new pharmacy information system (PIS) and inclusion of the study's approach to classification in publications. The PIS allows user to find information quickly by following semantic connections that surround every drug linked to the subject. It provides quicker search, faster and more intuitive understanding of the focus. This research work can pretend to become a leading provider of encyclopedia service for scientists and educators, as well as attract the scientific community-universities, research and development groups. 展开更多
关键词 CLUSTERING concept analysis drugs taxonomy visual data exploration.
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Conceptual Framework for an Integrated Method to Optimize Sustainability of Engineering Systems
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作者 Alfredo del Cano Maria Pilar de la Cruz Juan Jose Cartelle Manuel Lara 《Journal of Energy and Power Engineering》 2015年第7期608-615,共8页
It is necessary to change the current dynamic of growth, to assure that future generations can satisfy their needs. Sustainable development and global sustainability are two concepts that have achieved great importanc... It is necessary to change the current dynamic of growth, to assure that future generations can satisfy their needs. Sustainable development and global sustainability are two concepts that have achieved great importance in almost every sector of activity. There is a wide range of methods and models for sustainability assessment. Nevertheless, it is necessary to go beyond evaluation, looking for sustainability optimization. In spite of this, little work has been done on the latter field. The authors present here a conceptual proposal for an integrated method to optimize sustainability of engineering systems, based on the MIVES (integrated value method for evaluating sustainability) method. For a better understanding of the method, its essential steps for optimizing an energy sub-system are summarized (shell-and-tube heat exchanger). 展开更多
关键词 SUSTAINABILITY MIVES SIMULATION OPTIMIZATION metaheuristics
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A VIRTUAL FIELD-BASED CONCEPTUAL FRAMEWORK FOR THE SIMULATION OF COMPLEX SOCIAL SYSTEMS
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作者 Darius PLIKYNAS 《Journal of Systems Science & Complexity》 SCIE EI CSCD 2010年第2期232-248,共17页
This highly interdisciplinary research paper discusses some new insights into the fundamentalproperties of information-rich social networks.It mainly focuses on:i)Postulating the generalproperties of an information-ba... This highly interdisciplinary research paper discusses some new insights into the fundamentalproperties of information-rich social networks.It mainly focuses on:i)Postulating the generalproperties of an information-based networking economy;ii)Modeling emergent and self-organizing featuresof social networks;iii)Discussing how to simulate complex social systems using a field-basedapproach and multi-agent platforms.Additionally,this paper gives some ideas of how to construct avirtual field-based communications network of intelligent agents using currently available computationalintelligence methods.A new simulation paradigm offers some useful concepts to transform multidimensionalfactor space(representing a multiplicity of phenomenal forms and interactions)into the mostuniversal spectral coding system.This paper gives some ideas of how not only the communicationmechanism but also the social agents can be simulated as oscillating processes. 展开更多
关键词 Artificial society evolutionary dynamics self-organizing systems virtual computational field.
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