Venn Relations of Human Resource： Impact of Human Resource Management on Economy

Research topic of study is Venn relations. Venn symbolizes relationship among human resource methods. They are personnel management, human resource management, and strategic human resource management. Venn symbolizes relationship among three human resource methods. According to the relations, firms apply three of them in human resource management departments. Personnel management is associated with job performance, human resource management is associated with employee performance, and strategic human resource management is associated with firm performance. Thus, those three purposes are crucial to firm＇s objectives. This study also explores human resource accounting, cognitive placement, and talent management. Research question is that firms may apply three human resource methods in human resource management departments. Methodology of study is literature scanning and major result is the application of cognitive placement methodology and Venn diagrams. Data and analysis are obtained through secondary data collection.

Key Technologies of the Hydraulic Structures of the Three Gorges Project

To date,the Three Gorges Project is the largest hydro junction in the world.It is the key project for the integrated water resource management and development of the Changjiang River.The technology of the project,with its huge scale and comprehensive benefits,is extremely complicated,and the design difficulty is greater than that of any other hydro project in the world.A series of new design theories and methods have been proposed and applied in the design and research process.Many key technological problems regarding hydraulic structures have been overcome,such as a gravity dam with multi-layer large discharge orifices,a hydropower station of giant generating units,and a giant continual multi-step ship lock with a high water head.

A Privilege Separation Method for Security Commercial Transactions

Privilege user is needed to manage the commercial transactions, but a super-administrator may have monopolize power and cause serious security problem. Relied on trusted computing technology, a privilege separation method is proposed to satisfy the security management requirement for information systems. It authorizes the system privilege to three different managers, and none of it can be interfered by others. Process algebra Communication Sequential Processes is used to model the three powers mechanism, and safety effect is analyzed and compared.

Board independence, ownership structure, audit quality and income smoothing activities： A study on Malaysian market

The 1997 economic crisis faced by many East Asian economies has generated a substantial amount of debate largely focused on issues such as the roles and functions of good corporate governance （CG）. Lack of transparency has been singled out as the major culprit of the crisis and it has been alleged to cause management to indulge themselves in unhealthy activities such as income smoothing （IS） act. The paper extends Nasuhiyah, Hian, Sob and WEI （1994） by incorporating contextual variables that proxy for CG, ownership structure and audit quality. The empirical analysis is conducted on a sample of Bursa Malaysia listed companies for a period between 1991 and 2000. The main intention of taking this time span is to observe to what extend has previous business operations inculcated the feature of CG in the running of their companies＇ activities despite not being obligatory for them to uphold. The results showed that the existence of non-executive directors and the presence of brand name auditors to be significant in hindering the management from indulging in IS. The study opens the way for a richer understanding of the links among CG, ownership structure, audit quality and IS in Malaysia.

Human Resource Accounting： Costs and Benefits Analysis

Human resource accounting is related with intellectual capital in literature. This study adds another dimension for human resource accounting field. It is costs, human resource management related costs. Research topic is intellectual capital and human resource costs in human resource accounting. Research question is that human resource accounting is technic of management accounting. Research methodology is the case study approaches. Main result of study is that human resource costs are recorded in financial accounting and this information might be used by human resource leaders and other executives. Further, human resource of company may be recorded as intellectual capital in balanced sheet. Quantity of record might become total compensation of firms. In conclusion, HR accounting is management accounting technic with its support for information role and decision-making role.

A method to manage the model base in DSS

How to manage and use models in DSS is a most important subject. Generally, it costs a lot of money and time to develop the model base management system in the development of DSS and most are simple in function or cannot be used efficiently in practice. It is a very effective, applicable, and economical choice to make use of the interfaces of professional computer software to develop a model base management system. This paper presents the method of using MATLAB, a well-known statistics software, as the development platform of a model base management system. The main functional framework of a MATLAB-based model base management system is discussed. Finally, in this paper, its feasible application is illustrated in the field of construction projects.

The Impact of International Accounting Standards Board （IASB）＇s Guidelines for Preparing Management Commentary （MC）： Evidence From Italian Listed Firms

This paper investigates the Italian firms＇ disclosure in response to the new guidance on the management commentary （MC） contained in the International Financial Reporting Standard （IFRS） practice statement issued by International Accounting Standards Board （IASB） in 2010. The study is organized as follows. After reviewing the relevant literature on financial disclosure and MC, this paper examines the content of the Italian management＇s report-----known as ＂Relazione sulla Gestione＂ and that of the recent IASB＇s IFRS practice statement. Hence, it applies a self-constructed disclosure index and a multiple correspondence analysis （MCA） on MC of a sample of 66 Italian non-financial listed firms. The results show that the level of disclosures provided by the Italian listed firms does not seem to be affected by the IASB＇s guidelines. However, the survey highlights large differences in the level and type of disclosure provided in MC among the sectors and firms. This paper aims to contribute to the financial reporting debate by understanding the IASB＇s guidelines and their impacts on the voluntary disclosure practices of Italian listed firms.

Multi-strategies in Case Based Design Knowledge Management on Web

Design knowledge management is very important toimprove the design process performance. The casebased design (CBD) is a methodology to followmankind's problem solving strategy, one of its aims isto realize the design knowledge reuse. This methodhas been used in many fields, but there are still somedifficulties that hindered its application. The first isabout the difficulty in the formalization of a designcase, especially representation of some experiencesthat was the weakness in former researches. The second is about the bottleneck of knowledge-acqulsition that results in lacking enough knowledge in the modification process.which may lead to unreliable results when automatic inference is applied.We proposed that modification should be done not by machines but by designers while the inference results can be used as a suggestion to designers.In this manner we integrated both case.based and rule-based methodologies together.The third difficulty relates to case evolution and customization.former CBD systems suffered from this problem.We proposed an agile case-template technique that overcomes the problem perfectly.To make users be able to define their own similarity rules we allow users to choose different parameter weights and fuzzy subjection functions of numeric parameters.The approach of this paper has been applied to an enterprise and the system is built on the Web.

Revelation from the assurance engagements of the accounting industry in Japan

It is generally accepted that because of conflicts of interest, the public accounting firms provide auditing services combined with consulting services to their clients may be one of the main causes of financial reporting fraud. Separating the consulting services from the auditing services becomes a general trend at present. It is indispensable to determine the boundary of auditing and consulting, and simultaneously regulating the internal control within their respective fields. On the premise of transparency of financial information, the auditing service has been separated in some countries, in order to improve the credibility of accounting information. Relevant measures include measures conducted by the management officials to ensure the quality of financial report, enhancement of the responsibilities of the auditors, and the standard formulated by the government to evaluate the auditing process and auditing opinion. Statement on conceptual framework related to assurance engagement, proposed by the Japanese government （below called ＂statement proposed by the Japanese government for short）, which verifies the credibility of financial information, is an example of the above-mentioned trend. Compared with Japan, China has different regulations and laws in relation to the assurance engagement.

Computer Management of Quantitative Analysis Chemistry Experiment

The application of computer in the quantitative analysis chemistry experiment is a chemistry experiment teaching applications software, developed by Visual Basic （6.0）, based on the content of quantitative analysis chemistry experiment of chemistry major in higher institute. This software has the function of the automatic processing the experimental data, the automatic generation of test report copies, and the automatic evaluation of students＇ experimental results, which solve the reliability, objectivity and accuracy problems of the students＇ experiment data processing and evaluation, and avoid interference with human factors. The software has the characteristic of the easy installation, the easy operation, the strong practicability, pertinence, the systematicness and the running stability, so it provides a platform in the quantitative analysis chemistry experiment for the students＇ assessment system of automatic processing, and it has a high popularization value. The project＇s technical route design is reasonable, the research method is correct, and the experimental data processing results are reliable, which has reached the leading domestic level in the quantitative analysis chemistry experiment teaching field of computer data processing. And this project has been through the achievements appraisal of Gansu Provincial Sci. ＆ Tech. Department.

Research on Strategic Human Resource Incentive Mechanism

Based on an enterprise as an example, this paper tries to through the analysis of the enterprise current problems of incentive system, on the basis of a thorough investigation into the current situation of enterprise human resource management, strategic management theory and experience at home and abroad for reference, design a corporate strategy development oriented human resource incentive mechanism, in order to help the enterprises to formulate scientific and effective incentive management system to provide policy recommendations. The proposal to our country modern enterprise to establish scientific human resource incentive mechanism has certain applicability and reference value.

Value of subjective performance evaluation： A theoretical perspective

To break through the academic research tradition of isolating subjective performance evaluation （SPE） with objective evaluation, and enhance the application and explanation power of analytical research findings, this paper adopts a one-period principal-agent model, and solves programming problems by internalizing validity conditions for SPE as constraints according to revelation principle. We find that both SPE and its objectivization can achieve Pareto improvement for both the principal and the agent. Our findings have a general application beyond bonus contracts; it not only explains the pervasive existence of SPE, but also helps to interpret phenomena of the objectification of SPE.

Accounting and the ＂Doctor-Manager Relationship＂

The adoption of the ＂new public management＂ in the hospital sector brought about greater presence and power to professional managers in hospitals, thus increasing the risk of conflict in the doctor-manager relationship. Aiming to enrich the discussion on the factors that could be the bases for this conflict and considering the role of accounting, the study presented here corresponds, basically, to what we call ＂content analysis＂ of qualitative studies. The results demonstrate that the Portuguese doctors as the sample studied accept, in essence, the principles of enterprise management and recognize the use of accounting information in the scope of their functions as long as they are called to participate as legitimate actors, and authorities respect their desires to preserve a practice which they consider of quality.

Design-Manufacture Interface Relationship Management in Supply Chain

As firms come under greater market pressure, the management of the inter-functional design/manufacture relationship becomes a more important competitive variable. The characteristics of the design-manufacture interface were analyzed, and several methods of the design-manufacture interface relationship management were compared. Based on theories concerned and enterprise practice, how to manage the relationship of design-manufacture interface to reduce the product cost and shorten the time-to-market was demonstrated, finally the competitive advantage was improved.

Enhancing Hospital Management of High-risk Medications by Computer PDCA-Cycle

Objective： To imensify management on high-alert Medications, ensure clinical medication safety. Methods： Statistical analysis was applied between before and after the implementation of PDCA-cycle in the management of high-alert Medications. Results： After PDCA- cycle, the rate of management of high-alert Medications increased from 59.5% to 94.6% （P〈0.01）, Conclusion： Our study suggested that the PDCA-cycle play an important role in the management of high-alert Medications, and then can increase the level of safety on management and utilization of medicine.

OPTIMIZING THE DESIGN PARAMETER OF MINE DYNAMIC SYSTEM

The main contests of mire optimization design includes: mine field size, borizon and level height, mumber, shaft form and development disposal and so on. In this paper, based on mine dynamic analysis, the index function model of mine different development stage is built up,applying dynamic programming method to find the solution of system’s optimum value,which makes the optimized result of mine dynamic design parameter more comprehensive, sysematical and reasonable. Through theory analysis research and practical validation, the obtained design parameters are reasonable and accurate.

Talking about Treasury Management of College Textbooks

The college textbooks Treasury management is an important part of the whole teaching management. It is not only to thousands of materials properly stored reserves, but also in the warehouse operation planning, strengthen treasury management is important to ensure the stability of school teaching order.

IPSAS and Accounting Systems in the Italian Public Administrations： Expected Changes and Implementation Scenarios

This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard （IPSAS） standards within the Italian local public administration. In perspective, local Public Administrations （PA） may represent the reference target for the introduction of IPSAS standards but a direct application in the short-run can hardly be imagined in the Italian context. According to the CFOs of medium-small Municipalities in the Lazio Region, the IPSAS enforcement strategy swings between the ＂forced＂ model and the ＂spontaneous＂ model. The application of IPSAS standards to Italian PAs depends on specific law provisions at all institutional levels and requires a process of implementation based on a bottom-up model ＂governed by the center＂.

A Comparative Study of two Different Types of Enterprise Salary Mode

Human resource is the core of organizational development resources, the organization＇s competition more embodied in the talent competition. Pay as one of the important means of incentive talents, plays an important role in talent organization plan. Compensation management has become the core content of enterprise human resources management, compensation mode is about employee compensation management to study and the trend of the style, it provides reference for compensation managers implement compensation management activity basic paradigm or frame type style. Different modes of compensation, conveys the organization of different development direction, in determining job satisfaction, stimulate staff＇s work motivation, plays an important role in the enhancement enterprise cohesion, etc. This article through to the state-owned enterprise and private enterprise specific comparison on the differences of two compensation modes, to explore the adaptability of different mode of enterprise, for other enterprises to provide reference for reasonable and effective compensation system.