This study presents a triangulation approach to the investigation of costing possibilities in Greek higher education institutions. The historical data contained in the financial statements of universities provide the ...This study presents a triangulation approach to the investigation of costing possibilities in Greek higher education institutions. The historical data contained in the financial statements of universities provide the expenditures of the latter. These expenditures are then re-determined with the use of independent variables （Jacobian determinants）, as well as with activity-based costing （ABC） and interviews, in order to obtain certainty of accuracy of the calculations and an indication of the cost of educational services, which can help determine magnitudes and improve the long-term planning of university resources. The above process can be used to create cost drivers and cost pools for the new financial burden of academic departments （cost centres） and to calculate the cost per student for each department. This information does not function at variance with or as a substitute for traditional accounting systems but in parallel （or supplementally）, providing administrators with more comparative data and a clearer picture of a university＇s economic operations which will facilitate its decision planning. Thus, it can provide higher education institutions with a decision-making tool for the following tasks： （1） allocation of national and community funds to university departments; （2） financing of textbooks, food, and accommodation; and （3） determining the optimum number of new enrolments.展开更多
Morphological evolution of the solid-liquid interface near grain boundaries has been studied during directional solidification of succinonitrile-based transparent alloys (SCN-0.9wt%DCB). Experimental results show that...Morphological evolution of the solid-liquid interface near grain boundaries has been studied during directional solidification of succinonitrile-based transparent alloys (SCN-0.9wt%DCB). Experimental results show that the grain boundary provides the starting point of morphological instability of the solid-liquid interface. The initial perturbation near the grain boundary is significantly larger than other perturbations on the interface. The initial shape of the interface and the competition between the thermal direction and preferred crystalline orientations determine the subsequent growth pattern selections. The temporal variations of the curvature radius of cell/ridge tips near the grain boundary have also been studied when the instability occurs. This process is divided into three parts. As the pulling velocity increases, dendrites at the grain boundary grow in two different directions to form a bicrystal microstructure. Side branches on either side of the dendrite exhibit different growth patterns.展开更多
文摘This study presents a triangulation approach to the investigation of costing possibilities in Greek higher education institutions. The historical data contained in the financial statements of universities provide the expenditures of the latter. These expenditures are then re-determined with the use of independent variables （Jacobian determinants）, as well as with activity-based costing （ABC） and interviews, in order to obtain certainty of accuracy of the calculations and an indication of the cost of educational services, which can help determine magnitudes and improve the long-term planning of university resources. The above process can be used to create cost drivers and cost pools for the new financial burden of academic departments （cost centres） and to calculate the cost per student for each department. This information does not function at variance with or as a substitute for traditional accounting systems but in parallel （or supplementally）, providing administrators with more comparative data and a clearer picture of a university＇s economic operations which will facilitate its decision planning. Thus, it can provide higher education institutions with a decision-making tool for the following tasks： （1） allocation of national and community funds to university departments; （2） financing of textbooks, food, and accommodation; and （3） determining the optimum number of new enrolments.
基金supported by the National Natural Science Foundation of China (Grant Nos.61078057 and 51172183)NPU Foundation for Fundamental Research (Grant Nos.NPU-FFR-JC201048 and JC201155)+1 种基金the Science & Technology Program of Shanghai Maritime University (Grant No.20110054)the Project of the Excellent Youth of Shanghai (WANG CaiFang)
文摘Morphological evolution of the solid-liquid interface near grain boundaries has been studied during directional solidification of succinonitrile-based transparent alloys (SCN-0.9wt%DCB). Experimental results show that the grain boundary provides the starting point of morphological instability of the solid-liquid interface. The initial perturbation near the grain boundary is significantly larger than other perturbations on the interface. The initial shape of the interface and the competition between the thermal direction and preferred crystalline orientations determine the subsequent growth pattern selections. The temporal variations of the curvature radius of cell/ridge tips near the grain boundary have also been studied when the instability occurs. This process is divided into three parts. As the pulling velocity increases, dendrites at the grain boundary grow in two different directions to form a bicrystal microstructure. Side branches on either side of the dendrite exhibit different growth patterns.
