Data mining involves extracting information from large data sets, discovering the hidden relationships and unknown dependencies, and supporting strategic decision-making tasks. The alignment of data mining and busines...Data mining involves extracting information from large data sets, discovering the hidden relationships and unknown dependencies, and supporting strategic decision-making tasks. The alignment of data mining and business would bring benefits to the organization＇s management. The study investigated the adoption of data mining technologies in managerial accounting system, concentrating on the challenges and opportunities. The research showed that with the technology adoption, managerial functions could be improved and current information system could be upgraded. Since the technical progresses are reshaping the world of business and accountancy, it is significant for accountants and finance professionals to exploit information technologies.展开更多
Addressing concerns about mitigating greenhouse gas （GHG） emissions while maintaining high grain yield requires improved management practices that achieve sustainable intensification of cereal production systems. In...Addressing concerns about mitigating greenhouse gas （GHG） emissions while maintaining high grain yield requires improved management practices that achieve sustainable intensification of cereal production systems. In the North China Plain, a field experiment was conducted to measure nitrous oxide （N2O） and methane （CH4） fluxes during the maize （Zea mays L.） season under various agricultural management regimes including conventional treatment （CONT） with high N fertilizer application at a rate of 300 kg N ha-1 and overuse of groundwater by flood irrigation, optimal fertilization 1 treatment （OPTIT）, optimal fertilization 2 treatment （OPT2T）, and controlled-release urea treatment （CRUT） with reduced N fertilizer application and irrigation, and a control （CK） with no N fertilizer. In contrast to CONT, balanced N fertilization treatments （OPT1T, OPT2T, and CRUT） and CK demonstrated a significant drop in cumulative N20 emission （1.70 v.s. 0.43-1.07 kg N ha-l）, indicating that balanced N fertilization substantially reduced N20 emission. The vMues of the N20 emission factor were 0.42%, 0.29%, 0.32%, and 0.27% for CONT, OPTIT, OPT2T, and CRUT, respectively. Global warming potentials, which were predominantly determined by N20 emission, were estimated to be 188 kg CO2-eq ha-1 for CK and 419-765 kg CO2-eq ha-1 for the N fertilization treatments. Global warming potential intensity calculated by considering maize yield was significantly lower for OPT1T, OPT2T, CRUT, and CK than for CONT. Therefore, OPTIT, OPT2T, and CRUT were recommended as promising management practices for sustaining maize yield and reducing GHG emissions in the North China Plain.展开更多
文摘Data mining involves extracting information from large data sets, discovering the hidden relationships and unknown dependencies, and supporting strategic decision-making tasks. The alignment of data mining and business would bring benefits to the organization＇s management. The study investigated the adoption of data mining technologies in managerial accounting system, concentrating on the challenges and opportunities. The research showed that with the technology adoption, managerial functions could be improved and current information system could be upgraded. Since the technical progresses are reshaping the world of business and accountancy, it is significant for accountants and finance professionals to exploit information technologies.
基金Supported by the National Natural Science Foundation of China(Nos.30870414 and 31170489)the Special Fund for Agroscientific Research in the Public Interest of China(No.201103039)
文摘Addressing concerns about mitigating greenhouse gas （GHG） emissions while maintaining high grain yield requires improved management practices that achieve sustainable intensification of cereal production systems. In the North China Plain, a field experiment was conducted to measure nitrous oxide （N2O） and methane （CH4） fluxes during the maize （Zea mays L.） season under various agricultural management regimes including conventional treatment （CONT） with high N fertilizer application at a rate of 300 kg N ha-1 and overuse of groundwater by flood irrigation, optimal fertilization 1 treatment （OPTIT）, optimal fertilization 2 treatment （OPT2T）, and controlled-release urea treatment （CRUT） with reduced N fertilizer application and irrigation, and a control （CK） with no N fertilizer. In contrast to CONT, balanced N fertilization treatments （OPT1T, OPT2T, and CRUT） and CK demonstrated a significant drop in cumulative N20 emission （1.70 v.s. 0.43-1.07 kg N ha-l）, indicating that balanced N fertilization substantially reduced N20 emission. The vMues of the N20 emission factor were 0.42%, 0.29%, 0.32%, and 0.27% for CONT, OPTIT, OPT2T, and CRUT, respectively. Global warming potentials, which were predominantly determined by N20 emission, were estimated to be 188 kg CO2-eq ha-1 for CK and 419-765 kg CO2-eq ha-1 for the N fertilization treatments. Global warming potential intensity calculated by considering maize yield was significantly lower for OPT1T, OPT2T, CRUT, and CK than for CONT. Therefore, OPTIT, OPT2T, and CRUT were recommended as promising management practices for sustaining maize yield and reducing GHG emissions in the North China Plain.
