This paper summarizes the requirements for modem maritime wireless communication networks in the marine environments including the sea- to-sea and sea-to-shore communication scenarios. The existing maritime wireless c...This paper summarizes the requirements for modem maritime wireless communication networks in the marine environments including the sea- to-sea and sea-to-shore communication scenarios. The existing maritime wireless communication sys- tems are presented and the development of the state-of-the-art maritime communication systems is surveyed. Furthermore, a hierarchical and integrated maritime network architecture is proposed to satisfy the increasing various classes of services which demand different Quality of Service （QoS）. Finally, the open issues for further development of maritime communications are identified.展开更多
The increasing growth of energy consumption and the limited fossil energy resources, as the main source of energy in Iran and other parts of the world, has persuaded the industrial societies to struggle more for suppl...The increasing growth of energy consumption and the limited fossil energy resources, as the main source of energy in Iran and other parts of the world, has persuaded the industrial societies to struggle more for supplying their needed energy at present and in future. More than 26% of energy in Iran is consumed by industry sector, in which cement section is an important subsectors highly depending on energy. Cement section is so dependent on energy, that more 15% of the related energy is consumed in this section, and its present conditions of energy consumption need a serious revision. Production management, changing the ingredients, finding alternative energy strategies, and importing modem technologies can result in reduction of energy consumption in this section. In this study, while investigating energy consumption of various machineries in the form of electricity and heat in a cement factory, the authors have studied the strategies for decreasing energy consumption in every stage of the production process. Recent studies in the field of cement industry are indicative of recent changes in production methods with priority of reducing energy consumption. Among these changes, we can refer to replacing wet method by dry method, or developing pre-heating center and pre-calcinators. In cement industry, nowadays, not only there is an emphasis on controlling the energy consumption for lower production costs, but as production of every 1 kg of cement gives out more than 0.7 kg CO2 and other pollution particles, environmental issues are also seriously considered. Therefore, if we use alternative fuels with less carbon in their structural formula, besides decreasing energy consumption and costs, there will be less pollutions in the environment as well.展开更多
The modem tramway has resurfaced as the cure to today＇s urban transport problems such as pollution, road congestion and uneven access to transit. However, trams at intersections often experience frequent and extended...The modem tramway has resurfaced as the cure to today＇s urban transport problems such as pollution, road congestion and uneven access to transit. However, trams at intersections often experience frequent and extended delays due to vehicles crossing the tram tracks. There is an increased potential for conflict between trams and vehicles at these locations and crashes are common. The question of the effects of human factors on trams crossroads safety has been little dealt with in literature. The general aim of this article is to further knowledge about the influence of tramway and surrounding environment on car＇s driver behavior at intersections. Understanding these influences, involve conducting a systematic review of the cognitive tasks related to driving and identifying the hazards that can arise at each task, and what factors can make these more or less likely to arise, considering the environmental design at intersections and behavioral factors. To achieve that, the HAZOP （Hazard and Operability Study） approach is conducted for this study. Concerning data collection, the methodology includes site visits to record user behavior and questionnaires to determine the opinion, concerns and knowledge of car drivers in interaction with the tram environment.展开更多
This paper investigates the mediation of the adoption of computerized accounting system （CAS） on the relationship between environmental uncertainty and organizational performance. The authors use factor analysis, pa...This paper investigates the mediation of the adoption of computerized accounting system （CAS） on the relationship between environmental uncertainty and organizational performance. The authors use factor analysis, path analysis, and regression model to examine the effects of CAS adoption on the relationship between environmental uncertainty and organizational performance. The findings reveal that the adoption level of CAS is positively associated with organizational characteristics, environmental uncertainty, and organizational performance, and the usage of CAS has a statistically significant mediating effect on the relationship between environmental uncertainty and organizational performance. This paper will be significant to business managers in the decision to adopt CAS.展开更多
This article makes a detailed analysis of the relationship between corporate governance and financial accounting information under the framework of corporate governance, with the help of the principles of information ...This article makes a detailed analysis of the relationship between corporate governance and financial accounting information under the framework of corporate governance, with the help of the principles of information economics and institutional economics. By taking into considerations of the agency issues arising form the separation of the managers from the owners under the modem corporate environment in order to solve agency conflict and to realize right restricting and benefit grouping. The mechanism of financial accounting information produced internally from the mechanism of corporate governance. Based on this understanding, this article discusses how financial accounting information works in both internal and external corporate governance mechanism. And explores the application mechanism of financial accounting information associating with stock price and introduces the function of corporate governance to guarantee the quality of accounting information respectively, respectively paying particular emphasis on the two goals of financial accounting-the decision useful and the accountability approach.展开更多
According to the first National documents, it is obvious that before joining the EU, Latvian tax policy goals were to promote economic growth and investment providing a stable business environment and to provide of co...According to the first National documents, it is obvious that before joining the EU, Latvian tax policy goals were to promote economic growth and investment providing a stable business environment and to provide of competitiveness in Latvia. Before joining the EU, one of the main aspects of the tax policies in Latvia was reducing the tax burden business in order to promote sustainable development and economic competitiveness. Moreover, the emphasis was set on consumption rather than income tax, thus, contributing to capital accumulation and investment. It is important to take into account the business views because they are the core, which in the most tax deductions to the state budget. This study surveyed in 2013 and found out entrepreneurs＇ attitude of the government and tax policy on business processes. The paper came to the conclusion, that too heavy tax burden really interferes with new enterprises and business in general. The survey analyze provide real abidance, that modem tax policy in Latvia does not take into account the economic crisis impact on business. The tax policy plays the key role for Latvian business competitiveness. Therefore, it is convinced that the existing tax policy has to be revised by relevant authorities.展开更多
基金the "Program for Promoting Maritime Economies with Science and Technology" in Tianjin，the National Natural Science Foundation of China，the Tianjin Research Program of Application Foundation and Advanced Technology，the National Science and Technology Major Project，Seed Foundation of Tianjin University
文摘This paper summarizes the requirements for modem maritime wireless communication networks in the marine environments including the sea- to-sea and sea-to-shore communication scenarios. The existing maritime wireless communication sys- tems are presented and the development of the state-of-the-art maritime communication systems is surveyed. Furthermore, a hierarchical and integrated maritime network architecture is proposed to satisfy the increasing various classes of services which demand different Quality of Service （QoS）. Finally, the open issues for further development of maritime communications are identified.
文摘The increasing growth of energy consumption and the limited fossil energy resources, as the main source of energy in Iran and other parts of the world, has persuaded the industrial societies to struggle more for supplying their needed energy at present and in future. More than 26% of energy in Iran is consumed by industry sector, in which cement section is an important subsectors highly depending on energy. Cement section is so dependent on energy, that more 15% of the related energy is consumed in this section, and its present conditions of energy consumption need a serious revision. Production management, changing the ingredients, finding alternative energy strategies, and importing modem technologies can result in reduction of energy consumption in this section. In this study, while investigating energy consumption of various machineries in the form of electricity and heat in a cement factory, the authors have studied the strategies for decreasing energy consumption in every stage of the production process. Recent studies in the field of cement industry are indicative of recent changes in production methods with priority of reducing energy consumption. Among these changes, we can refer to replacing wet method by dry method, or developing pre-heating center and pre-calcinators. In cement industry, nowadays, not only there is an emphasis on controlling the energy consumption for lower production costs, but as production of every 1 kg of cement gives out more than 0.7 kg CO2 and other pollution particles, environmental issues are also seriously considered. Therefore, if we use alternative fuels with less carbon in their structural formula, besides decreasing energy consumption and costs, there will be less pollutions in the environment as well.
文摘The modem tramway has resurfaced as the cure to today＇s urban transport problems such as pollution, road congestion and uneven access to transit. However, trams at intersections often experience frequent and extended delays due to vehicles crossing the tram tracks. There is an increased potential for conflict between trams and vehicles at these locations and crashes are common. The question of the effects of human factors on trams crossroads safety has been little dealt with in literature. The general aim of this article is to further knowledge about the influence of tramway and surrounding environment on car＇s driver behavior at intersections. Understanding these influences, involve conducting a systematic review of the cognitive tasks related to driving and identifying the hazards that can arise at each task, and what factors can make these more or less likely to arise, considering the environmental design at intersections and behavioral factors. To achieve that, the HAZOP （Hazard and Operability Study） approach is conducted for this study. Concerning data collection, the methodology includes site visits to record user behavior and questionnaires to determine the opinion, concerns and knowledge of car drivers in interaction with the tram environment.
文摘This paper investigates the mediation of the adoption of computerized accounting system （CAS） on the relationship between environmental uncertainty and organizational performance. The authors use factor analysis, path analysis, and regression model to examine the effects of CAS adoption on the relationship between environmental uncertainty and organizational performance. The findings reveal that the adoption level of CAS is positively associated with organizational characteristics, environmental uncertainty, and organizational performance, and the usage of CAS has a statistically significant mediating effect on the relationship between environmental uncertainty and organizational performance. This paper will be significant to business managers in the decision to adopt CAS.
文摘This article makes a detailed analysis of the relationship between corporate governance and financial accounting information under the framework of corporate governance, with the help of the principles of information economics and institutional economics. By taking into considerations of the agency issues arising form the separation of the managers from the owners under the modem corporate environment in order to solve agency conflict and to realize right restricting and benefit grouping. The mechanism of financial accounting information produced internally from the mechanism of corporate governance. Based on this understanding, this article discusses how financial accounting information works in both internal and external corporate governance mechanism. And explores the application mechanism of financial accounting information associating with stock price and introduces the function of corporate governance to guarantee the quality of accounting information respectively, respectively paying particular emphasis on the two goals of financial accounting-the decision useful and the accountability approach.
文摘According to the first National documents, it is obvious that before joining the EU, Latvian tax policy goals were to promote economic growth and investment providing a stable business environment and to provide of competitiveness in Latvia. Before joining the EU, one of the main aspects of the tax policies in Latvia was reducing the tax burden business in order to promote sustainable development and economic competitiveness. Moreover, the emphasis was set on consumption rather than income tax, thus, contributing to capital accumulation and investment. It is important to take into account the business views because they are the core, which in the most tax deductions to the state budget. This study surveyed in 2013 and found out entrepreneurs＇ attitude of the government and tax policy on business processes. The paper came to the conclusion, that too heavy tax burden really interferes with new enterprises and business in general. The survey analyze provide real abidance, that modem tax policy in Latvia does not take into account the economic crisis impact on business. The tax policy plays the key role for Latvian business competitiveness. Therefore, it is convinced that the existing tax policy has to be revised by relevant authorities.
