Application Research of Earned Value Management in New Drug Research and Development Projects

Objective To help investors assess and control the costs of new drug development and reduce the risks of new drug development projects.Methods Cost analysis and financial forecasting were carried out with the integrated approach of earned value management.According to the principle of earned value management deviation analysis,the basic process of the new drug research and development project was combined with the hypothesis method from the research of Tufts Drug Development Research Center.Results and Conclusion If the project progress check was carried out in the clinical trial,the project costs were found overspent,the efficiency was low,the project progress was faster,and the resource investment was ahead.It is recommended that the adjustment should be made to reduce the input of resources,and increase the efficient key personnel to take the place of some less efficient staff.

Constructing Public Participation Mechanism in Social Public Management＇ s New Normal

The construction and development of social public management's new normal depend on the scientific transformation of government functionalization orientation and highlighting the role of grassroots public's extensive illustrations on social issues and social conditions.Based on this situation,in the process of public participation mechanism construction,it is necessary to emphasize that the construction of joint elements should be carried out systematically and comprehensively,and to dig deep into the relations and functions of all elements.When the stability of public participation mechanism construction is fully guaranteed,it will extensively supervise and evaluate the development of government's social public management cause,help achieve the final goal of coordinating social development environment and social development elements,ensure that the intrinsic value of public participation mechanism can be thoroughly displayed.

Value Creation of Business Process Management （BPM） and Managerial Accounting System （MAS）： A Case Study

This paper explores the value creation of business process management （BPM） and managerial accounting system （MAS） using a case study. The findings show that BPM shortens the management chain and increases the connections among functions in the organization by right reassignment. Accounting indicators in MAS provide necessary information about business processes, which assists performance evaluation in BPM, and meanwhile, incentive schemes give enough motives, which guide employees to take actions in accordance with the organizational strategies and processes＇ goals. The information effect and motive effect of MAS increase employees＇ work satisfaction and their cooperation with each other. In the end, the integration of BPM and MAS improves the organizational economic performance, thus creating value for the organization. The results explain the reason why so much BPM fails in practice, because right assignment, performance evaluation system, and incentive schemes constitute organizational architecture, which is critical to organizational value. Additionally, the value creation of BPM and MAS depends on their coordination with the external environment, the internal situation, and the organizational strategy. From the view of managerial accounting perspective, MAS not only changes with the organization development but also facilitates the organization development.

Research on the Development Orientation of Enterprise Management Incentive Mode under the Background of New Normal and Economic Transformation

In this paper, we conduct research on the future development orientation of the enterprise management incentive mode under the background of new normal and economic transformation. Along with our country social economy level being unceasing enhancement, the modem enterprise management mode also has corresponding improvement, scientific enterprise management gradually, rationalization. In the modem enterprise management mode, for modem enterprise human resources management has always been the hot spot of the enterprise management problems, under the premise of constantly improve the modem enterprise system, human resource management mode to major change. Enterprise＇ s incentive system is an important part of the modem enterprise system, enterprise management, incentive as measures of effective management to enterprise, is the foundation of the enterprises achieve comprehensive in stimulating the enterprise staff＇ s work enthusiasm that has the enormous role. Our research innovatively proposes countermeasures for the challenges for enhancing the future of enterprise management incentive mode.

Rethinking of Teaching Reform of Land Resource Management Discipline in Local Normal Colleges and Universities under the New Situation

The Agriculture and Forestry discipline in local normal colleges and universities plays an important role in cultivating talents and higher education to serve the local"agriculture,rural areas and farmers".The Land Resource Management discipline is a science that studies the use,allocation,and management of land resources and assets,and has comprehensive and practical features.In the context of the proposal of the rural revitalization strategy and the establishment of the Ministry of Natural Resources of the State Council,the importance of cultivating land resource management talents who understands both land planning and urban planning is self-evident,and the teaching reform of Land Resource Management discipline is receiving much attention.Taking the Land Resource Management discipline of Jiangxi Normal University,a key normal university in Jiangxi Province as an example,combining the characteristics of the discipline setting and the development process,we analyzed the existing problems in its development,so as to provide recommendations for the teaching reform of Land Resource Management discipline in local normal colleges and universities.

A New Mode of Enterprise Management -Value Enterprise Management

In the development of modern enterprises,the management mode is the main factor that determines the height of its development,so it is highly valued.The traditional management mode has many disadvantages,which can not comply with the development trend of the current market economy,which leads to the slow improvement of enterprise management level,which is not conducive to the operation and development of enterprises.The proposal of the concept of value-oriented enterprise management has become a new mode of enterprise management,which is helpful to speed up the reform process of enterprises and enhance their development vitality.Therefore,we should clarify the key points of the construction of the model and gradually improve the level of management.This paper analyzes the concept of value enterprise management,puts forward the application status and classification of value enterprise management model,and explores the construction strategy of value enterprise management model.

Building a New Socialist Countryside, Improving Commission and Agent System of “Village-level Accounting”

Rural finance is an issue concerned with rural people, improving rural financial management is important to close the relations of cadres and masses, maintain rural stability, and promote rural economic development. This article explained the main problems of village financial, the needs of introducing commission and agent system of ＂village-level accounting＂ for building a new socialist countryside, and the measures of improving commission and agent system of ＂village-level accounting＂.

Knowledge Management and Customer Relationship Management for Accounting Services Companies

By combining the abilities to respond directly to customer requests and to provide the customer with a highly interactive, customized experience, companies have a greater ability today to establish nurture and sustain long-term customer relationships than ever before. The ultimate goal is to transform these relationships into greater profitability by increasing repeat purchase rates and reducing customer acquisition costs. Customer relationship management （CRM） has a significant potential to leverage an organization＇s performance, but it does not come without a clear sense of destination and typically without pain. For the research methodology we use the database of customers of a Romanian accounting services company Vulpoi ＆ Toader Management SRL, which is an important player in this market. The goal of our paper is to find out the link between knowledge management （KM） and CRM for this company and how these ＂innovations＂ contribute to increasing the value of the business.

Application of CVAM-based management accounting in mobile telecommunication enterprises

CVAM-based management accounting emphasizes that enterprises should make efforts not only to provide goods or service to customers but also to create value for customers. In practice, customer value should be measured reasonably first. Then according to its condition, enterprise can apply the CVAM-based management accounting method by improving management quality, perfecting costing planning, brand operation and business innovation to create value for customers thus achieving increase of corporate value as well as social value.

Effect of Fair Value Measurement on Earnings Management of Chinese Real Estate Listed Companies

since the fair value has been used,it has always been paid more attention to,after the financial crisis,it has caused widespread denunciation of the academic session.In the new accounting standards issued in 2014,the attention of fair value has always been very high,which can reflect the influence of enterprises on earnings management through the measurement of fair value.By describing the application of fair value under the new criteria to pave the way for the following description.The back illustrates the impact of fair value on earnings management under the new guidelines.At the end of the paper,some policies and constructive suggestions are put forward to improve earnings management in Chinese enterprises.

Prospects for key technologies of new-type urban integrated energy system

In recent years,primary energy consumption in China’s urban areas has increased rapidly,facing the problems of extensive use of energy,high energy consumption and insufficient intensified use of energy resources.Improving multienergy supply,increasing the proportion of clean energy and integrated energy efficiency are the main goals of urban development.The integrated energy system with multi-functional synergy and open trading will become one of the new directions for the development of new urban energy systems.This paper summarizes the main problems faced by the current towns and the characteristics of the new urban energy system,analyzes the development of new urban energy system from three aspects including energy interconnection hub infrastructure construction,energy management platform construction and energy value sharing,and forecasts the future development direction of new urban energy systems.

Does International Financial Reporting Standards （IFRS） Adoption Matter？ The Effects on Financial Transparency and Earnings Management

This paper aims to examine whether or not the adoption of fair value accounting （FVA） has an effect on the level of information transparency and the degree of earnings management, to identify whether the legal institutions have powers to explain those effects of the adoption of FVA, and to explore the relationship between the effects of the adoption of FVA and several specific characteristics of the banking industry. By investigating the banking sectors of four Asian countries/regions including China, Hong Kong, the Philippines, and Singapore which have adopted International Financial Reporting Standards （IFRS）, this paper finds that after the application of FVA, the estimated cost of equity of the sampled banks significantly decreases and the relationship between banks＇ loan loss provisions （LLP） and earnings before provisions and tax （EBPT） becomes irrelevant. The evidence supports the effects of FVA adoption on the enhancement of accounting quality. In addition, sound legal/extra-legal systems are closely linked to the degree of accounting quality and still have a strong influence on FVA.

Intelligent Biometric Information Management

We advance here a novel methodology for robust intelligent biometric information management with inferences and predictions made using randomness and complexity concepts. Intelligence refers to learning, adap- tation, and functionality, and robustness refers to the ability to handle incomplete and/or corrupt adversarial information, on one side, and image and or device variability, on the other side. The proposed methodology is model-free and non-parametric. It draws support from discriminative methods using likelihood ratios to link at the conceptual level biometrics and forensics. It further links, at the modeling and implementation level, the Bayesian framework, statistical learning theory (SLT) using transduction and semi-supervised lea- rning, and Information Theory (IY) using mutual information. The key concepts supporting the proposed methodology are a) local estimation to facilitate learning and prediction using both labeled and unlabeled data;b) similarity metrics using regularity of patterns, randomness deficiency, and Kolmogorov complexity (similar to MDL) using strangeness/typicality and ranking p-values;and c) the Cover – Hart theorem on the asymptotical performance of k-nearest neighbors approaching the optimal Bayes error. Several topics on biometric inference and prediction related to 1) multi-level and multi-layer data fusion including quality and multi-modal biometrics;2) score normalization and revision theory;3) face selection and tracking;and 4) identity management, are described here using an integrated approach that includes transduction and boosting for ranking and sequential fusion/aggregation, respectively, on one side, and active learning and change/ outlier/intrusion detection realized using information gain and martingale, respectively, on the other side. The methodology proposed can be mapped to additional types of information beyond biometrics.

Belgian Public Accounting： Towards Accrual Accounting

Belgian public accounting has faced many changes since the law of May 15, 1846 on state accounting and is continuously evolving. Originally, only cash-based budgetary accounting existed, but the will to evolve towards an accounting system allowing the follow-up of the public patrimony and debt and ensuring a better transparency of accounts appeared. So, after several changes in budgetary and accounting practices, the legislative authorities introduced an accrual-based accounting system and double-entry general accounting. The reform of 2003 is the main element of this accounting modernization, which is inspired by the new public management. This papert first describes the development of Belgian public accounting since 1846 and then dwells on the accounting reform of 2003, and more specifically, on its content and triggering factors, which can be linked not only to the development of Belgium but also to the international development. Finally, the level of implementation of this reform in different Belgian public entities is studied.

The Impact of Switching Standard on Accounting Quality

In a developing country, modernization and change of the accounting regime are possible if the standards are in compliance with global ones. The change of accounting standards adopted by Turkey started to be implemented, and this created a number of qualitative and quantitative results. This study examines the impact of change of accounting standards on accounting quality. In order to determine how switching standard reflects accounting quality, first of all, the earnings management, timely loss recognition, and value relevance variables pertaining to accounting quality were listed and the findings were stated after subjecting the obtained data to statistical analyses. Accordingly, by the transition to International Financial Reporting Standards （IFRS）, the earnings management practices were observed to decrease as compared with the pre-IFRS period and the timely loss recognition and value-relevance values were observed to increase, which constitute the dimensions of accounting quality. It was also concluded that by the switch from domestic accounting standards to International Accounting Standards （IAS）, the quality of accounting in the country was improved and the market became more active than it was before.

新型农业经营主体会计代理采用意愿及其影响因素实证分析

会计代理可以节约用工成本、提高效率和促进经营目标的实现,是当前推动新型农业经营主体财务规范的重要过渡阶段。基于湖北省891份调研数据,采用有序Logistic模型检验新型农业经营主体采用会计代理意愿的影响因素。结果表明:性别、年龄、受教育水平、流动资金投资、经营类型、产业类型、毛收入、示范级别、农业培训等因素显著影响新型农业经营主体采用会计代理意愿。据此提出加强经营主体会计知识培育,强化财务规范意识,夯实会计代理基础;建立资金管理台账,关注资金流向,推动会计代理行业发展;设立专项资金支持,提供会计代理对接服务,扩大会计代理行业覆盖面等建议。

梁山优秀管理文化视域下高校师范生教学心理资本培育探究

“新师范”建设背景下教师培养供给侧结构性改革是当前教育界普遍关注的热点问题,高校师范生教学实践改革是其中重中之重。本文对梁山优秀管理文化进行分析,发现积极心理学理论在梁山集团的管理上发挥了重要的作用,其中蕴含自我效能、乐观、希望和韧性等元素,充分培育好汉们的积极心理资本,从而促进梁山事业的发展。梁山优秀管理文化有利于促进高校师范生教学实践改革,展现其应有的时代价值。文章从梁山优秀管理文化出发,提出了高校师范生教学心理资本的开发与提升的最佳教育策略。

融主流价值观强社会责任意识——会计专业硕士(MPACC)管理经济学课程思政研究

管理经济学课程思政是会计专业硕士商科职业教育的必然要求。管理经济学课程融通专业教育和思政教育,打造科学性和思想性并重、秉持系统性和个体性兼顾、兼容可持续商业思维和社会责任考量的管理经济学教学系统,通过系统设计、案例教学和混合式教学,实现学生“社会人”意识的提升,引导学生对社会主流文化和主流价值观的认同,提升学生未来职业发展的社会责任意识。

新型农业经营主体的增收效应及其路径研究

提高新型农业经营主体的增收效应可有效助推乡村产业振兴和共同富裕目标的实现。文章深入剖析新型农业主体增收效应的理论逻辑,通过对其条件因素进行判断分析,运用多值集定性比较分析(MVQCA)方法,分析新型农业经营主体的增收效应及其具体路径条件。研究显示,经营主体类型、经营主体及其负责人的能力资本这类内生因素和政府扶持政策、市场有效配置、普惠金融发展这类外生因素共同影响着新型农业经营主体的增收效应。其中,新型农业经营主体及其负责人能力资本强弱与新型农业经营主体增收的强效应和弱效应呈对应同方向发展。政府扶持政策、市场有效配置和普惠金融发展强弱与新型农业经营主体增收强、弱效应均呈对应同方向发展。

新收入准则对互联网企业盈余管理的影响

作为新兴产业之一的互联网企业,在业务模式和管理方面与传统企业存在着较大差异,实现互联网企业高质量发展是近年来学术界积极探讨的话题。由于会计信息质量对企业经营管理具有重要影响,因此文章将企业盈余管理程度作为评价企业会计信息质量的重要指标体系,使用动态面板数据模型对中国互联网企业2016-2021年的财务数据进行回归分析,从而估计和评价新会计收入准则对互联网企业盈余管理的影响,并对其如何降低互联网企业的盈余管理程度、真正改善会计信息品质等问题进行深入分析。研究发现,新收入准则凭借更为规范的收入确认和计量的方法,能够显著减少互联网企业出于主观原因在会计收益信息上的控制或调整,抑制企业为达到自身利益最大化而构造虚假会计信息的行为,最终对企业的盈余管理形成负面影响,有利于互联网企业未来的长远发展。