离散制造企业成本计划与成本金分解计划集成控制模式研究

从资源统一于价值的角度入手 ,将成本计划项目折算成相应金额 ,并按企业的经营管理意愿在不同层次的生产主体上按适当的α和β比例分解。通过将成本金分解计划与传统成本计划同时下达 ,实现了在精微粒度下对成本的灵活控制 ,而计划规模却始终保持在可接受的水平上。在给出具体分解算法后 ,提出了以该方法为核心的成本控制系统基本结构。

新世纪福音战士:绫波育成计划

这是日本超人气动画EVA的又一款外传类游戏,产品忠实于原作情节。故事是从EVA故事展开的前一年开始,进入NERV机关的玩家,原本是一名放弃教育生涯的教师。进入NERV之后,接受的任务就是对绫波丽进行培养,同时参与对使徒侵袭工作的反抗。游戏一共经历一年的时间,中间的事件尽量保持了原作风格,以章节来划分段落。

Remanufacturing production planning considering quality cost and demand substitution

Aiming to minimize the total production costs in a single planning period, a nonlinear integer programming model for remanufacturing production plans is established considering the influence of different qualities of returns acting on production cost. Three different remanufacturing and discarding strategies are adopted to analyze the change rules of the total production costs. The results returns is greater than indicate that when the number of remanufacturing returns of high the demand, preferentially quality and discarding those of low quality can bring better economic benefits due to manufacturing cost reduction. However, when the number of returns is smaller than the demand, there is no need to consider grading of returns, whereas new demand of remanufacturing. parts are required to satisfy the

A RECURSIVE GENERATIVE APPROACH IN OPTICAL PRISM CAPP

In this paper, the generative approach utilizes recursion to generate process sequence for a part, and then match detail procedure design and select process equipment. A set of recursive formulas are found. Finally a complete process program is produced. The method is simple than that of the knowledge system, the artificial neural networks and variant approach computer aided process planning(VACAPP).

法国大学学生方向指导与教育质量提升--基于法国“学士助成”计划的研究

法国大学第一阶段学生学业失败率高成为大学和政府普遍关心的问题。导致这一结果的一个主要原因是法国缺乏对学生进行有效的方向指导。因此,2008年法国提出了促进大学生成功的"学士助成"计划,国家提供制度与财力支持,大学通过对高中生进行升学指导,对大学新生进行有效的入学教育、专业定向指导等措施,在尊重人才培养的科学规律和教育公平的基础上实现了教育质量的提升。

Durability zonation standard of concrete structure design

Durability zonation standard （DZS） is proposed to provide useful parameters for durable concrete structure design. It deals not only with the influence of environment on structures, but also with types, functions and importance of structures based on the theory of life cycle cost（LCC）. First, the basic concept of DZS for concrete structure design is defined. Then the basic principles for DZS are established. The factors for zonation according to natural environmental conditions and structural importance are identified. The usefulness of DZS by citing a real application for concrete highway bridges in Zhejiang Province is demonstrated. Finally, durability regulations are provided accordingly to zonation.

Integrated continuous replenishment planning in VMI system of retail industry

In order to let suppliers monitor customers＇ inventory levels and make supply decisions regarding order quantities and delivery time, an integrated continuous replenishment planning （CRP） strategy of fresh food oriented to retail industry is presented, which integrates the consolidation of shipment and inventory replenishment considering the deterioration of items to guarantee the quality safety of fresh food during the replenishment cycle. A vendor managed inventory （VMI） mathematical model to compute upper-level inventory and delivery cycle is built. Based on the real-time sales data exchange, it enables suppliers to make the decision of the optimal time and the quantities of replenishment for retailers during a delivery cycle, in order to replenish the consumers＇ stock initiatively and minimize the long-run average cost.

A Genetic Algorithm-based Approach to Scheduling of Batch Production with Maximum Profit

The optimal scheduling of multi-product batch process is studied and a new mathematics model targeting the maximum profit is proposed, which can be solved by the modified genetic algorithm (MGA) with mixed coding (sequence coding and decimal coding) developed by us. In which, the partially matched cross over (PMX) and reverse mutation are used for the sequence coding, whereas the arithmetic crossover and heteropic mutation are used for the decimal coding. In addition, the relationship between production scale and production cost is analyzed and the maximum profit is always a trade-off of the production scale and production cost. Two examples are solved to demonstrate the effectiveness of the method.

Cost of treating chronic hepatitis B:Comparison of current treatment guidelines

AIM:To compare program costs of chronic hepatitis B(CHB) screening and treatment using Australian and other published CHB treatment guidelines.METHODS:Economic modeling demonstrated that in Australia a strategy of hepatocellular cancer(HCC) prevention in patients with CHB is more cost-effective than current standard care,or HCC screening.Based upon this model,we developed the B positive program to optimize CHB management of Australians born in countries of high CHB prevalence.We estimated CHB program costs using the B positive program algorithm and compared them to estimated costs of using the CHB treatment guidelines published by the AsianPacific,American and European Associations for the Study of Liver Disease(APASL,AASLD,EASL) and those suggested by an independent United States hepatology panel.We used a Markov model that factored in the costs of CHB screening and treatment,individualized by viral load and alanine aminotransferase levels,and calculated the relative costs of program components.Costs were discounted by 5% and calculated in Australian dollars(AUD).RESULTS:Using the B positive algorithm,total program costs amount to 13 979 224 AUD,or 9634 AUD per patient.The least costly strategy is based upon using the AASLD guidelines,which would cost 34% less than our B positive algorithm.Using the EASL and the United States Expert Group guidelines would increase program costs by 46%.The largest expenditure relates to the cost of drug treatment(66.9% of total program costs).The contribution of CHB surveillance(20.2%) and HCC screening and surveillance(6.6%) is small-and together they represent only approximately a quarter of the total program costs.CONCLUSION:The significant cost variations in CHB screening and treatment using different guidelines are relevant for clinicians and policy makers involved in designing population-based disease control programs.

Experience Overview of Foreign Teachers in the Allocation of Resources of Compulsory Education Stage

This article briefly introduces the successful experience of American ＂Compensatory Education Program＂, British ＂Education Action Zone＂, French＂Priority Education Zone Policy＂ and Japanese ＂Regular Flow of TeachersSystem＂, which are about the optimal allocation of compulsory education teacher resources allocation. Corresponding enlightenment has been gotten based on it. In addition, this article holds the opinion that we can focus on the reference and practice of Japan, and implement the regular flow of teachers. The main reason is that China has possessed the key condition of carrying out this system.

Teaching Today＇s Students to Build Tomorrow＇s Universally Designed Society

The Convention on the Rights of Persons with Disabilities defines the term universal design as the design of products, environments, programs and services to be usable by all people, to the greatest extent possible, without the need for adaptation or specialized design. This paper attempts to highlight the importance of universal design as a core element in the training of architects and engineers. It emphasizes the need for students to take an interdisciplinary, comprehensive, and analytic approach to universal design through degree courses in these fields. An interdisciplinary teaching program for universal design as part of an introductory course for first-year students at Bergen University College in Norway, illustrates one possible strategy for raising awareness of universal design and for improving interaction across disciplines. In this context, the paper discusses the relevance of the seven principles of universal design as guidelines for the built environment. It also emphasizes why universal design should be an integral part of established subjects rather than be classified as a separate subject in a bachelor＇s or master＇s degree program.

Empirical Research on Sticky Cost in Strategic Emerging Industries

Cost Stickiness theory believe that costs do not linearly change with the volume ofbusiness, when business increased it increases more cost than when business volume decreased by the same amount it reduces. Use sticky cost theory to the process of cost management can improve the efficiency of enterprises＇ cost plan and cost control. The national twelith five year plan proposed to vigorously develop strategic emerging industries, if the strategic emerging industry also has the cost stickiness, we can apply sticky cost theory to the process its cost management. The author selected 120 listing corporations＇ financial data in China during 2007-2012 belongs to the emerging industries. Through empirical study, we found that the strategic emerging industry does not exist sticky cost beheavior. This may because China＇s strategic emerging industrie is still in the initial reason.

Aliasing-free high resolution imaging of fast rotating targets with narrowband radar

Narrowband radar has been successfully used for high resolution imaging of fast rotating targets by exploiting their micro-motion features.In some practical situations,however,the target image may suffer from aliasing due to the fixed pulse repetition interval(PRI)of traditional radar scheme.In this work,the random PRI signal associated with compressed sensing(CS)theory was introduced for aliasing reduction to obtain high resolution images of fast rotating targets.To circumvent the large-scale dictionary and high computational complexity problem arising from direct application of CS theory,the low resolution image was firstly generated by applying a modified generalized Radon transform on the time-frequency domain,and then the dictionary was scaled down by random undersampling as well as the atoms extraction according to those strong scattering areas of the low resolution image.The scale-down-dictionary CS(SDD-CS)processing scheme was detailed and simulation results show that the SDD-CS scheme for narrowband radar can achieve preferable images with no aliasing as well as acceptable computational cost.

Linear Programs in Cost Accounting： A Linear Cost Model

This paper aims to find unit cost of a product for firms. It establishes a linear cost model to find unit cost. Linear goal programs assume a direct relationship between independent variable and dependent variable. Dependent variable of linear model is unit cost. Independent variables are cost accounting variables. They are supply cost, labor cost, and administration cost. This study assumes a direct relationship between supply-labor-administration costs and unit cost. Therefore, it establishes a linear cost model. The major research question of this study is to apply linear goal programming to cost accounting. The goal of this linear program is to find unit cost of product. This study uses quantitative method and human capital method. The main research result is linear costing model itself.

Problems and Solutions in Implementing Modern Apprenticeship in Higher Vocational Institutions

With the furthering of educational reform in higher vocational institutions, China＇s vocational education has given a new connotation to modem apprenticeship. The government makes efforts in promoting the modem apprenticeship and this is met with active response of the higher vocational institutions. However, in the practical situation of the higher vocational institutions, the implementation of modem apprenticeship is still faced with lots of problems. It is the author＇s opinion that the government and higher vocational institutions should overall integrate the planning for scientific and systematic designing of the implementation of modem apprenticeship to create an integrated environment for the enterprises to actively participate in the higher vocational education. The institutions and enterprises should join hands in the management of higher vocational education, strengthen the pilot institutionsand promote the apprenticeship to solve the problems in the implementation and enhance the development of the higher vocational education of China.

China's Electric Power Industry Achievements during the 9th Five-Year Plan Period and Development Prospects for the 10th Five-Year Plan Period

This paper looks back upon the achievements of the electric power industry during the Ninth Five-year Plan Period(1996-2000), and puts forward the developing targets and the working focuses for the Tenth Five-year Plan Period(2001-2005).

The Impact of Enterprise Resource Planning （ERP） System on the Cost and Price of Auditing Auditor＇s Perspective

Technology plays a key role in today＇s business environment. Many companies greatly rely on computers and software to provide accurate information to effectively manage their business processes. It is becoming increasingly necessary for all businesses to incorporate information technology solutions to operate successfully. One way for many corporations to adopt information technology （IT） on a large scale is by installing enterprise resource planning （ERP） systems to accomplish their business transactions and data-processing needs. ERP systems are software packages that enable the integration of business processes throughout an organization. This study aims to determine the effect of the ERP system on the cost of auditing period compared with traditional computerized （non-ERP） systems. According to cost analysis, the study also points out the changes in audit price. The methodology used in this research is survey-based data collection. The questionnaires are sent to auditors who are working with companies with ERP systems. The answers are processed and analyzed using Statistical Package for Social Sciences （SPSS） 20. The data are performed using the statistical test to determine the effect of ERP usage on the cost of auditing process and pricing policy of auditors. The findings of this study are： （1） Companies with ERP systems are reducing their auditing costs; and （2） Auditing companies are not implying a low rate of price to their customers using ERP.

An Economical Scheme for Cloning an Unknown M-Qudit Equatorial-Like State with Assistance

We propose a scheme to realize quantum cloning of an unknown M-qudit equatorial-like entangled state. The first stage of the protocol requires teleportation. After the teleportation is accomplished, the receiver can reestablish the original state. In the second stage of the protocol, with the assistance （through a single-particle projective measurement） of the preparer, the perfect copy of an original state can be produced at the site of the sender. Our scheme requires a single maximally entangled qudit pair as the quantum channel and three dits classical communication. The scheme is feasible at the expense of consuming local resources which include M - 1 ancillary qudits introduced by the receiver and additional bi-qudit operations. Moreover, we construct a sort of unitary transformations which ensure ancillary qudits are not necessarily introduced by the sender. Comparing to the previous protocols, the proposed protocol is economical due to that the cost of both quantum nonlocal resources and classical communication is lowest.

加强班组成本管理

当前,中国经济已悄然进入"拐点阶段",主要经济指标逐渐下滑,企业面临着生存与发展的严峻考验。在行业性不景气的情况下,要保持平稳运营发展,企业就必须要加强成本管理,千方百计降低产品成本,从而提高或者维持企业的利润水平,才能在市场竞争中越走越远。班组作为企业中最基本的组成单位,是企业内部最基层的劳动和管理组织。搞好班组成本管理是加强企业成本管理的基础和前提。