The accounting result from science and technology innovation and the development of productivity, with management modes and financial reforms as its opportunity and the operation of international capital, as well as e...The accounting result from science and technology innovation and the development of productivity, with management modes and financial reforms as its opportunity and the operation of international capital, as well as economic integration helping improve it. An invention, a president, the occurrence of an organization, a historical lesson may directly or indirectly change accounting regulations, and even trigger an accounting revolution. We will put a variety of significant impacts on an accounting, so as to get a fundamental understanding of the close relationship between such events and accounting events, including innovation of accounting theory, and accounting practice; we adopted the ＂table-style＂ form of papers, with many self-evident and intuitive tables, we compile a series of major historical events reasonably. Only in accordance with evolution of objective environment, can we design proper accounting practice, and thus innovate and develop accounting.展开更多
One of the ways to decrease the global primary energy consumption and the corresponding greenhouse gas emissions is the application of the combined cooling, heating and power generation technologies, known as trigener...One of the ways to decrease the global primary energy consumption and the corresponding greenhouse gas emissions is the application of the combined cooling, heating and power generation technologies, known as trigeneration system. In this research an innovative trigeneration system, composed by an absorption heat pump, a mechanical compression heat pump, a steam plant, and a heat recovery plant is developed. The low tem- perature heat produced by absorption chiller is sent to a mechanical compression heat pump, that receives pro- cess water at low temperature from the heat recovery plant and bring it to higher temperatures. The trigeneration system is fed by biogas, a renewable energy. A design and a simulation of the system are developed by ChemCad 6.3 software. The plant produces 925 kW of electrical energy, 2523 kW of thermal energy and 473 kW of cooling energy, by the combustion of 3280 kW of biogas. Primary energy rate （P.E.R.） is equal 1.04 and a sensitivity analysis is carried out to evaluate the effect of cooling capacity, produced electrical energy and process water temperature. The first has a negative effect, while other parameters have a positive effect on P.E.R. Compared to a cogeneration system, the tdgeneration plant produces the 28% higher of power and the 40% lower of carbon dioxide emissions. An economic analysis shows that the plant is economically feasible only consid- ering economic incentives obtained by the use of heat pumps and steam plant at high efficiency. Saving 6431 t.a-1 corresponding to 658000 EUR.a-1 of incentives, the plant has a net present value （N.P.V.） and a pay back period （P.B.P.） respectively equal to 371000 EUR and 4 year. Future works should optimize the process considering cost and energetic efficiency as the two objective functions.展开更多
Taking the evolution process of TFT-LCD industry as an example,this paper applied history-friendly model to analyze the effect of technology innovation and learning,and market demand growth and fluctuation on the evol...Taking the evolution process of TFT-LCD industry as an example,this paper applied history-friendly model to analyze the effect of technology innovation and learning,and market demand growth and fluctuation on the evolution of production organization pattern in strategic emerging industries.Our research indicates that:(1) when market demand maintains linear growth,continuous technology innovation capabilities of vertically integrated enterprises in leading position of an industry are the key factor in deciding whether dominant production organization pattern will shift from vertical integration to specialization;(2) when market demand is in cyclical fluctuation,the technology learning capabilities of specialized enterprises in catch-up position are the key factor in deciding whether dominant production organization pattern will shift from vertical integration to specialization;(3) when market demand growth is under cyclical fluctuation,if the relative gap between technology innovation capabilities of vertically integrated enterprises and technology learning capabilities of specialized enterprises remains constant,the phase when industry cycle moves from trough to plateau is the best time window for specialized enterprises to catch up with and overtake vertically integrated enterprises.Hence,policy design supporting the development of strategic emerging industries should give full consideration to factors like market demand environment and technology innovation and learning capabilities of domestic enterprises.展开更多
The Development of the theory and practice of Chinese socialist economic not only adheres to the some fundamental principles of Marxist economic theory, such as socialism must vigorously develop the productive forces;...The Development of the theory and practice of Chinese socialist economic not only adheres to the some fundamental principles of Marxist economic theory, such as socialism must vigorously develop the productive forces; set the purpose for everyone＇ s prosperity ;implement public ownership; distribute according to work; reduce and eventually eliminate urban-rural divide, physical brain differences; achieve the freedom and comprehensive development. And from China ＇ s national conditions, we should combine the Marxism with China ＇ s economic practice, develop and innovate Marxist economic theory of the founder of scientific socialism, blaze a new road of economic theory and practice of socialism with Chinese characteristics. Economic theory of socialism with Chinese characteristics established through continuous exploration and development on the basis of summing up success and failure in the socialist economic practice at home and abroad.展开更多
The introduction of information and communication technologies （ICT） in the operation of businesses seems to contribute to the occurrence of important changes in the organizational practices, which, in turn, have an...The introduction of information and communication technologies （ICT） in the operation of businesses seems to contribute to the occurrence of important changes in the organizational practices, which, in turn, have an undeniable effect on the productivity and the request for qualification. Accordingly, this paper suggests an evaluation of the impact of technological and organizational innovations on the economic performances of the Tunisian firms （productivity and employment） in the period between 1997 and 2000. The technological innovations are approximated by the investments in software and hardware, and those are related to the organization of the costs of subcontracting.展开更多
Addition of biochar produced through thermal decomposition of biomass has been seen as a strategy to improve soils and to sequester carbon （C）, but wide scale implementation of the technology requires to devise inno...Addition of biochar produced through thermal decomposition of biomass has been seen as a strategy to improve soils and to sequester carbon （C）, but wide scale implementation of the technology requires to devise innovative profitable solutions. To develop biochar utilisation with an integrated system approach, an innovative program was implemented in 2012 on a 53-ha farm in Western Australia to determine the costs and benefits of integrating biochar with animal husbandry and improvement of pastures. Biochar was mixed with molasses and fed directly to cows. The dung-biochar mixture was incorporated into the soft profile by dung beetles. We studied the changes in soil properties over 3 years. Biochar extracted from fresh dung and from the soil to a depth of 40 cm was characterised. A preliminary financial analysis of the costs and benefits of this integrated approach was also undertaken. The preliminary investigation results suggested that this strategy was effective in improving soil properties and increasing returns to the farmer. It was also concluded that the biochar adsorbed nutrients from the cow＇s gut and from the dung. Dung beetles could transport this nutrient-rich biochar into the soil profile. There was little evidence that the recalcitrant component of the biochar was reduced through reactions inside the gut or on/in the soil. Further research is required to quantify the long-term impact of integrating biochar and dung beetles into the rearing of cows.展开更多
文摘The accounting result from science and technology innovation and the development of productivity, with management modes and financial reforms as its opportunity and the operation of international capital, as well as economic integration helping improve it. An invention, a president, the occurrence of an organization, a historical lesson may directly or indirectly change accounting regulations, and even trigger an accounting revolution. We will put a variety of significant impacts on an accounting, so as to get a fundamental understanding of the close relationship between such events and accounting events, including innovation of accounting theory, and accounting practice; we adopted the ＂table-style＂ form of papers, with many self-evident and intuitive tables, we compile a series of major historical events reasonably. Only in accordance with evolution of objective environment, can we design proper accounting practice, and thus innovate and develop accounting.
文摘One of the ways to decrease the global primary energy consumption and the corresponding greenhouse gas emissions is the application of the combined cooling, heating and power generation technologies, known as trigeneration system. In this research an innovative trigeneration system, composed by an absorption heat pump, a mechanical compression heat pump, a steam plant, and a heat recovery plant is developed. The low tem- perature heat produced by absorption chiller is sent to a mechanical compression heat pump, that receives pro- cess water at low temperature from the heat recovery plant and bring it to higher temperatures. The trigeneration system is fed by biogas, a renewable energy. A design and a simulation of the system are developed by ChemCad 6.3 software. The plant produces 925 kW of electrical energy, 2523 kW of thermal energy and 473 kW of cooling energy, by the combustion of 3280 kW of biogas. Primary energy rate （P.E.R.） is equal 1.04 and a sensitivity analysis is carried out to evaluate the effect of cooling capacity, produced electrical energy and process water temperature. The first has a negative effect, while other parameters have a positive effect on P.E.R. Compared to a cogeneration system, the tdgeneration plant produces the 28% higher of power and the 40% lower of carbon dioxide emissions. An economic analysis shows that the plant is economically feasible only consid- ering economic incentives obtained by the use of heat pumps and steam plant at high efficiency. Saving 6431 t.a-1 corresponding to 658000 EUR.a-1 of incentives, the plant has a net present value （N.P.V.） and a pay back period （P.B.P.） respectively equal to 371000 EUR and 4 year. Future works should optimize the process considering cost and energetic efficiency as the two objective functions.
基金Financial support from Key Program of National Social Sciences Foundation of China(Grant No.10AJL008)is gratefully acknowledged
文摘Taking the evolution process of TFT-LCD industry as an example,this paper applied history-friendly model to analyze the effect of technology innovation and learning,and market demand growth and fluctuation on the evolution of production organization pattern in strategic emerging industries.Our research indicates that:(1) when market demand maintains linear growth,continuous technology innovation capabilities of vertically integrated enterprises in leading position of an industry are the key factor in deciding whether dominant production organization pattern will shift from vertical integration to specialization;(2) when market demand is in cyclical fluctuation,the technology learning capabilities of specialized enterprises in catch-up position are the key factor in deciding whether dominant production organization pattern will shift from vertical integration to specialization;(3) when market demand growth is under cyclical fluctuation,if the relative gap between technology innovation capabilities of vertically integrated enterprises and technology learning capabilities of specialized enterprises remains constant,the phase when industry cycle moves from trough to plateau is the best time window for specialized enterprises to catch up with and overtake vertically integrated enterprises.Hence,policy design supporting the development of strategic emerging industries should give full consideration to factors like market demand environment and technology innovation and learning capabilities of domestic enterprises.
文摘The Development of the theory and practice of Chinese socialist economic not only adheres to the some fundamental principles of Marxist economic theory, such as socialism must vigorously develop the productive forces; set the purpose for everyone＇ s prosperity ;implement public ownership; distribute according to work; reduce and eventually eliminate urban-rural divide, physical brain differences; achieve the freedom and comprehensive development. And from China ＇ s national conditions, we should combine the Marxism with China ＇ s economic practice, develop and innovate Marxist economic theory of the founder of scientific socialism, blaze a new road of economic theory and practice of socialism with Chinese characteristics. Economic theory of socialism with Chinese characteristics established through continuous exploration and development on the basis of summing up success and failure in the socialist economic practice at home and abroad.
文摘The introduction of information and communication technologies （ICT） in the operation of businesses seems to contribute to the occurrence of important changes in the organizational practices, which, in turn, have an undeniable effect on the productivity and the request for qualification. Accordingly, this paper suggests an evaluation of the impact of technological and organizational innovations on the economic performances of the Tunisian firms （productivity and employment） in the period between 1997 and 2000. The technological innovations are approximated by the investments in software and hardware, and those are related to the organization of the costs of subcontracting.
基金funded by the Linkage,Infrastructure,Equipment and Facilities (LIEF) grant from the Australian Research Council (ARC) (No.LE120100104)supported by the ARC (No.LP120200418),Renewed Carbon Pty Ltd.of Australiathe Department of Agriculture,Australian Government’s Carbon Farming Futures Filling the Research Gap (No.RG134978)
文摘Addition of biochar produced through thermal decomposition of biomass has been seen as a strategy to improve soils and to sequester carbon （C）, but wide scale implementation of the technology requires to devise innovative profitable solutions. To develop biochar utilisation with an integrated system approach, an innovative program was implemented in 2012 on a 53-ha farm in Western Australia to determine the costs and benefits of integrating biochar with animal husbandry and improvement of pastures. Biochar was mixed with molasses and fed directly to cows. The dung-biochar mixture was incorporated into the soft profile by dung beetles. We studied the changes in soil properties over 3 years. Biochar extracted from fresh dung and from the soil to a depth of 40 cm was characterised. A preliminary financial analysis of the costs and benefits of this integrated approach was also undertaken. The preliminary investigation results suggested that this strategy was effective in improving soil properties and increasing returns to the farmer. It was also concluded that the biochar adsorbed nutrients from the cow＇s gut and from the dung. Dung beetles could transport this nutrient-rich biochar into the soil profile. There was little evidence that the recalcitrant component of the biochar was reduced through reactions inside the gut or on/in the soil. Further research is required to quantify the long-term impact of integrating biochar and dung beetles into the rearing of cows.
