期刊文献+
共找到12篇文章
< 1 >
每页显示 20 50 100
基于项目分析的合并财务报表编制方法之改进 被引量:1
1
作者 李海英 《商业会计》 2012年第2期48-50,共3页
工作底稿法将合并财务报表编制过程分为对个别财务报表的调整、抵销和合并三个阶段,工作量和难度均比较大。本文提出了有别于传统的运用工作底稿编制合并财务报表的方法——项目分析法,以期简化合并报表编制程序。
关键词 合并财务报表 项目分析法 工作底稿
下载PDF
项目驱动下的软件工程教学方法探讨
2
作者 卢照 王琦 李奋华 《软件工程》 2017年第10期57-59,共3页
软件工程课程是大学计算机专业的一门必修课程,针对目前在教学过程存在的一些问题,文章从课程本身的性质出发,结合教学培养目标,给出了一种项目驱动下的案例教学模式,对软件工程教学提供了一种新的思路和方法。文中介绍了教学项目选择... 软件工程课程是大学计算机专业的一门必修课程,针对目前在教学过程存在的一些问题,文章从课程本身的性质出发,结合教学培养目标,给出了一种项目驱动下的案例教学模式,对软件工程教学提供了一种新的思路和方法。文中介绍了教学项目选择的一些标准,项目的综合性和难易度要适中,确保项目能够覆盖教学的各环节。同时,给出了项目教学的具体实施方法和考核方法。经过近几年教学的不断总结和完善,项目驱动教学方法有效提高了学生的实际分析问题能力和动手能力,起到了很好的教学效果。 展开更多
关键词 软件工程 项目分析法 案例教学 案例库
下载PDF
《财务报表分析》课程教学改革和创新——以地方本科院校为例 被引量:10
3
作者 翁彬瑜 《广西民族师范学院学报》 2015年第6期147-150,共4页
《财务报表分析》作为地方本科院校财务管理专业的一门必修课,也是一门实践性极强的应用型课程。通过对《财务报表分析》课程特点的介绍,教学过程中所面临问题点的反思,结合案例教学法、项目分析法、体验式教学等教学方法对该课程的教... 《财务报表分析》作为地方本科院校财务管理专业的一门必修课,也是一门实践性极强的应用型课程。通过对《财务报表分析》课程特点的介绍,教学过程中所面临问题点的反思,结合案例教学法、项目分析法、体验式教学等教学方法对该课程的教学内容、教学方法、考核方法等进行改革和创新的探讨。 展开更多
关键词 地方本科院校 财务报表分析 案例教学 项目分析法
下载PDF
用友ERP—U8下现金流量表实现的另一种方法
4
作者 邢立民 张亚杰 《中国管理信息化》 北大核心 2006年第8期33-36,共4页
在用友U8下,利用[现金流量表]模块,分析现金流量表项目,定义现金流量表每个项目的所有可能的数据来源,期末通过拆分凭证对号入座生成现金流量表。
关键词 现金流量表 项目分析法 现金流量项目 定义数据来源
下载PDF
浅谈《组合体视图画法》的教学设计 被引量:1
5
作者 王梅 《教育教学论坛》 2018年第41期262-263,共2页
作为一名工科学生,将来在工作中首先要能够识图,图纸是机械工程界的语言,如果不能识图,将不能胜任生产工作。所以机械制图是工科学生的重点学科,而《组合体视图的画法》在机械制图的大纲中非常重要,要求学生能够掌握形体分析法,并正确... 作为一名工科学生,将来在工作中首先要能够识图,图纸是机械工程界的语言,如果不能识图,将不能胜任生产工作。所以机械制图是工科学生的重点学科,而《组合体视图的画法》在机械制图的大纲中非常重要,要求学生能够掌握形体分析法,并正确绘制组合体的三视图。该章节内容复杂了许多,为学习零件图和装配图作基础,它起到承上启下的作用。而对于基础薄弱的中职学校来说,机械制图理论学习不易理解,好多学生空间思维能力差,因而缺乏学习的积极性。那怎样才能通过本节知识点来提高学生空间想象能力以及形象思维能力,达到大纲要求呢?文章谈谈《组合体视图画法》的教学设计。 展开更多
关键词 形体分析 项目分析法 分组讨论
下载PDF
虚假会计报表的识别与防范 被引量:2
6
作者 袁建国 《财政监督》 2003年第11期36-37,共2页
虚假会计报表已成为一种社会公害。对于投资者、债权人等会计报表的使用者来说,需要掌握识别虚假会计报表的方法,以确保自身的利益不受侵犯。对财政税务等有关监管部门的监管人员来说,也要练就识别虚假会计报表的火眼金睛,使自己成为捉... 虚假会计报表已成为一种社会公害。对于投资者、债权人等会计报表的使用者来说,需要掌握识别虚假会计报表的方法,以确保自身的利益不受侵犯。对财政税务等有关监管部门的监管人员来说,也要练就识别虚假会计报表的火眼金睛,使自己成为捉假打假的高手。为此,我们提出识别虚假会计报表的基本原则、方法及防范虚假会计报表的具体对策。一、识别虚假会计报表的基本原则1.谨慎性原则。就是在阅读会计报表,使用会计报表进行决策时,应保持应有的怀疑态度,应该清醒地认识到编制会计报表的企业管理者是一个理性的经济人,他为追求自身效用的最大化。 展开更多
关键词 虚假会计报表 分析性复核 特殊报表项目分析法 防范措施 会计信息 公司治理结构 会计准则 会计制度 监管机制
下载PDF
天然气用气规划研究
7
作者 刘紫微 刘鑫 刘艳东 《化工管理》 2022年第1期19-21,共3页
中国为能源消费大国,能源消耗总量大,一次能源消耗中天然气占比在逐年提高。天然气的用气规划将很大程度上影响一个区域的天然气供应和天然气终端业务的布局实施。在天然气用气规划的研究中,市场需求分析要结合一个区域的特点、社会经... 中国为能源消费大国,能源消耗总量大,一次能源消耗中天然气占比在逐年提高。天然气的用气规划将很大程度上影响一个区域的天然气供应和天然气终端业务的布局实施。在天然气用气规划的研究中,市场需求分析要结合一个区域的特点、社会经济发展情况、天然气发展基础及面临形势等方面,利用项目分析法、能源消费比例法、增量预测法等科学的分析方法进行合理预测,为某一区域天然气的发展提出发展思路、确定发展目标,最终指导工程实施和天然气业务的调度实施。 展开更多
关键词 天然气 用气规划 市场需求分析 项目分析法 终端业务
下载PDF
Sustainability Assessment and Ranking of Run of the River(RoR) Hydropower Projects Using Analytical Hierarchy Process(AHP):A Study from Western Himalayan Region of India 被引量:2
8
作者 Deepak KUMAR Surjit Singh KATOCH 《Journal of Mountain Science》 SCIE CSCD 2015年第5期1315-1333,共19页
In the present scenario,tapping the unutilised hydropower potential is one of the highest priorities in developing countries of the world.Special emphasis is being imparted to run of the river(RoR)mode of power genera... In the present scenario,tapping the unutilised hydropower potential is one of the highest priorities in developing countries of the world.Special emphasis is being imparted to run of the river(RoR)mode of power generation.However,the governments are now facing the dilemma whether to promote small hydropower projects(SHPs) or encourage large hydropower projects(LHPs).RoR large hydropower projects result into large scale cutting of mountains for constructing tunnels and access roads,generation of huge quantity of muck and large scale impact on flora and fauna due to diversion of rivers/streams.On the other hand,though SHPs are claimed to be greener and more sustainable by a section of researchers and energy planners but,they will be required to be set up in large number to generate equivalent amount of electricity.The aim of this study is to rank the most sustainable installed capacity range of RoR hydropower projects.To achieve this aim,the study proposes the use of quite popular multi-criteria decision making(MCDM)method of Operation Research named Analytical Hierarchy Process.A case study has been presented from Himachal Pradesh,a hydro rich state located in the western Himalayan region.As per sustainability assessment carried out in this study,hydropower projects in the capacity range 1 to 5 MW have been ranked to be the most sustainable. 展开更多
关键词 Sustainability Run of the river Hydropower project Analytical Hierarchy Process HIMALAYA
下载PDF
New Program Projects Selection for TV Companies 被引量:1
9
作者 LIAO Sen-kuei CHANG Kei-teng +1 位作者 DUAN Wan-chun CHANG Kuei-lun 《Journalism and Mass Communication》 2011年第2期115-122,共8页
Selecting new program projects plays an important role for TV companies. Balanced scorecard (BSC) which links financial and non-financial, tangible and intangible, inward and outward factors can provide an integrate... Selecting new program projects plays an important role for TV companies. Balanced scorecard (BSC) which links financial and non-financial, tangible and intangible, inward and outward factors can provide an integrated viewpoint for decision makers to select optimal new program projects. This study combines BSC with analytic hierarchy process (AHP) to help Taiwan Residents TV company managers make better decisions in new program projects selection. Moreover, the practical application of the proposed approach is generic and also suitable to be exploited for Taiwan Residents TV companies. 展开更多
关键词 analytic hierarchy process balanced scorecard TV industry
下载PDF
Network Management of Food Additives Quality Analysis and Inspection 被引量:3
10
作者 Hairui Zhang Guofu Zhang Li Zhang 《Journal of Chemistry and Chemical Engineering》 2015年第7期468-471,共4页
In this paper, on the basis of the implementation of the national chemical industry standard analytical test methods and analysis of test items, a food additive quality analysis and inspection of network management ap... In this paper, on the basis of the implementation of the national chemical industry standard analytical test methods and analysis of test items, a food additive quality analysis and inspection of network management applications are developed using the development technology of Visual Basic language and computer system operating environment, to achieve a network management software for users on food additives of quality analytical testing. The software sets up an information sharing network platform for enterprise and quality management departments, which is a major innovation in the food additive quality analysis on test management methods and tools. 展开更多
关键词 Food additives quality analysis Visual Basic language network management software development.
下载PDF
The Effect of a Proposed Training Program Based on the Reflective Model on the Teachers' Reading Practices in Mafraq
11
作者 Fawwaz Al-Abed AI-Haq Asma Ahmed Alimoush 《Sino-US English Teaching》 2016年第1期40-58,共19页
This study aimed at investigating the effect of a proposed EFL (English as a Foreign Language) training program on the teachers' reading practices in Mafraq. This program was developed by the researcher according t... This study aimed at investigating the effect of a proposed EFL (English as a Foreign Language) training program on the teachers' reading practices in Mafraq. This program was developed by the researcher according to the ninth-grade EFL teachers' needs. The participants of the study were 20 ninth-grade females EFL teachers who represented the experimental and control groups (10 teachers in each group). They were randomly chosen from 10 schools in the Northwestern Badia Directorate of Education. To achieve the purposes of the study, the researcher designed a needs analysis questionnaire, a training program, a pre and post observation checklist, and a pre and post received knowledge test for teachers. Proper statistical analysis was used to analyze the results of the research questions. The results of the study showed that teachers were in need to be trained on 20 reading comprehension practices to be able to teach reading comprehension effectively. Besides, there were statistically significant differences at the level of (a = 0.05) between the means scores of the ninth-grade teachers' performance of the control and experimental groups on the post observation checklist and on the post received knowledge test in favor of the experimental group due to the training program. 展开更多
关键词 teacher training programs reflective model reading comprehension practices English reading skills reading comprehension strategies received and experiential knowledge
下载PDF
Operation safety risk analysis method of hydropower project considering time-dependent effect
12
作者 Zhang Sherong Yan Lei 《Engineering Sciences》 EI 2012年第5期45-50,共6页
In order to consider the time-dependent characteristic of risk factors of hydropower project,the method of stochastic process simulating structure resistance and load effect is adopted.On the basis of analyzing the st... In order to consider the time-dependent characteristic of risk factors of hydropower project,the method of stochastic process simulating structure resistance and load effect is adopted.On the basis of analyzing the structure characteristics and mode of operation,the operation safety risk rate assessment model of hydropower project is established on the comprehensive application of the improved analytic hierarchy process,the time-dependent reliability theory and the risk rate threshold.A scheme to demonstrate the time-dependent risk rate assessment method for an example of the earth-rock dam is particularly implemented by the proposed approach.The example shows that operation safety risk rate is closely related to both the service period and design standard;considering the effect of time-dependent,the risk rate increases with time and the intersection of them reflects the technical service life of structures.It could provide scientific basis for the operation safety and risk decision of the hydropower project by predicting the trend of risk rate via this model. 展开更多
关键词 operation safety of hydropower project risk analysis risk rate assessment time-dependent reliability improved analytic hierarchy process
下载PDF
上一页 1 下一页 到第
使用帮助 返回顶部