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浅论我国实施环境会计的障碍及对策 被引量:1
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作者 徐静 《科技信息》 2006年第02S期186-186,共1页
随着环境的耳益恶化,环境套计越来越受到社套各界的重视。但环境会计在中国实务界的实施却进程缓慢,针对这种情况,本文从观念上、政策上、环境会计特点上及我国理论界对环境会计研览的现状四个方面分析了原因,然后从宏观和企业微观两个... 随着环境的耳益恶化,环境套计越来越受到社套各界的重视。但环境会计在中国实务界的实施却进程缓慢,针对这种情况,本文从观念上、政策上、环境会计特点上及我国理论界对环境会计研览的现状四个方面分析了原因,然后从宏观和企业微观两个方面提出了对策和建议:宏观上,应从试,最开始:营造环境会计的大环境;加强会计人员的培训,微观上:从环境会计报告的披露上笔者做了全面的探讨。 展开更多
关键词 环境套计 实施障碍 可持续发展 宏观要求 微观要求
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A Study for the Environmental Design Supporting an Intellectual Activity
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作者 Keisuke Aoyagi Akiko Watanabe 《Journal of Civil Engineering and Architecture》 2014年第2期186-196,共11页
Japan is facing a demographic challenge of a falling birthrate coupled with an aging society that is already adversely affecting the economy. The situation is only expected to worsen as the working-age population cont... Japan is facing a demographic challenge of a falling birthrate coupled with an aging society that is already adversely affecting the economy. The situation is only expected to worsen as the working-age population continues to decrease. Well aware of this situation, businesses and offices are seeking ways to enhance the intellectual productivity of their workers. This paper explores environmental elements of work spaces that might stimulate intellectual activity. Using a CAD (AutoCAD) miniature garden program, subjects were asked to design a project room that is optimized for creative work using a certain number of elements--11 types of walls, 14 types of floors, 4 types of scenery, 3 types of furniture and 3 types of plantings--but the subjects were free to position and arrange these elements any way they want. The subjects were then interviewed using the evaluation grid method. Based on the results, we created an evaluation structure diagram by analyzing key words and phrases emphasized by subjects in the interviews. The overall evaluation structure represents a summary overview of all 30 subjects who participated in the experiment. This approach captures all the key elements of the office environment that might be used to stimulate intellectual activity of employees. 展开更多
关键词 Office environmental design intellectual productivity evaluation grid method CG (computer graphics) type miniaturegarden.
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Performance evaluations on inner vs. outer decomposition first parallel join algorithms for two nested loop joins
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作者 Seo-Young NOH Heejun YOON +2 位作者 Il-Yeon YEO Yoon-su JEONG Hyungwoo PARK 《Journal of Central South University》 SCIE EI CAS 2014年第10期3873-3882,共10页
Two popular traditional join algorithms and their parallel versions are introduced. When designing join algorithms in serial computing environment, decomposing inner relation is considered as the right direction to sa... Two popular traditional join algorithms and their parallel versions are introduced. When designing join algorithms in serial computing environment, decomposing inner relation is considered as the right direction to save disk I/Os. However, two different decomposition algorithms are compared, such as inner vs. outer decomposition first algorithms for tuple-based and block-based nested loop joins, showing that the proposed approach is 20% better than general approach. Also lemmas are proved, when we have to use the outer decomposition first parallel join algorithms. 展开更多
关键词 parallel join performance inner decomposition outer decomposition
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