Based on the molecular theory of non-linear viscoelasticity with constrained entanglements in polymer melts, the material functions in simple shear flow were formulated, the theoretical relations between. eta((gamma) ...Based on the molecular theory of non-linear viscoelasticity with constrained entanglements in polymer melts, the material functions in simple shear flow were formulated, the theoretical relations between. eta((gamma) over dot), psi (10)((gamma) over dot) and shear rate ((gamma) over dot), and topologically constrained dimension number n ' and a were derived. Linear viscoelastic parameters (eta (0) and G(N)(0)) and topologically constrained dimension number (n ' a and <(<upsilon>)over bar>) as a function of the primary molecular weight (M-n), molecular weight between entanglements (M-C) and the entanglement sites sequence distribution in polymer chain were determined. A new method for determination of viscoelastic parameters (eta (0), psi (10), G(N)(0) and J(e)(0)), topologically constrained dimension number (n ', a and v) and molecular weight (M-n, M-c and M-e) from the shear flow measurements was proposed. It was used to determine those parameters and structures of HDPE, making a good agreement between these values and those obtained by other methods. The agreement affords a quantitative verification for the molecular theory of nonlinear viscoelasticity with constrained entanglement in polymer melts.展开更多
Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms' com...Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms' competitive advantage in relation to cost leadership strategy. Consequently, firms have implemented contemporary cost management systems, such as activity-based management, business process re-engineering, life-cycle costing, target costing, and theory of constraint (TOC), to enable them to become low-cost producers and compete effectively and sustain their performance. Furthermore, focusing on cost management to improve profitability has led to the integration of activity-based costing (ABC) and TOC. Therefore, the aim of this study is to review literature and discuss how integration of ABC and TOC can result in improved and sustained cost management. While these methods have different approaches in addressing cost management, treating them as complementary cost management approaches can result in improved cost management due to improved product costing, improved cost reporting, improved product-mix decisions, and improved cycle-time management. Improvement in cost management will then result in sustained cost management. Sustained cost management is further enhanced with the investment in information customer and shareholder value technology that supports cross-functional decision making to continue creating to remain competitive in the market.展开更多
Aspects of the general Vlasov theory are examined separately as applied to a thin-walled channel section cantilever beam under free-end end loading. In particular, the flexural bending and shear that arise under trans...Aspects of the general Vlasov theory are examined separately as applied to a thin-walled channel section cantilever beam under free-end end loading. In particular, the flexural bending and shear that arise under transverse shear and axial torsional loading are each considered theoretically. These analyses involve the location of the shear centre at which transverse shear forces when applied do not produce torsion. This centre, when taken to be coincident with the centre of twist implies an equivalent reciprocal behaviour. That is, an axial torsion applied concentric with the shear centre will twist but not bend the beam. The respective bending and shear stress conversions are derived for each action applied to three aluminium alloy extruded channel sections mounted as cantilevers with a horizontal principal axis of symmetry. Bending and shear are considered more generally for other thin-walled sections when the transverse loading axes at the shear centre are not parallel to the section = s centroidal axes of principal second moments of area. The fixing at one end of the cantilever modifies the St Venant free angular twist and the free warping displacement. It is shown from the Wagner-Kappus torsion theory how the end constrained warping generates an axial stress distribution that varies with the length and across the cross-section for an axial torsion applied to the shear centre. It should be mentioned here for wider applications and validation of the Vlasov theory that attendant papers are to consider in detail bending and torsional loadings applied to other axes through each of the centroid and the web centre. Therein, both bending and twisting arise from transverse shear and axial torsion applied to each position being displaced from the shear centre. Here, the influence of the axis position upon the net axial and shear stress distributions is to be established. That is, the net axial stress from axial torsional loading is identified with the sum of axial stress due to bending and axial stress arising from constrained warping displacements at the fixing. The net shear stress distribution overlays the distributions from axial torsion and that from flexural shear under transverse loading. Both arise when transverse forces are displaced from the shear centre.展开更多
This paper establishes the integral theory for the dynamics of nonlinear nonholonomic system in noninertial reference frame. Firstly, based on the Routh equation of the relative motion of nonlinear nonholonomic system...This paper establishes the integral theory for the dynamics of nonlinear nonholonomic system in noninertial reference frame. Firstly, based on the Routh equation of the relative motion of nonlinear nonholonomic system gives the first integral of the system. Secondly, by using cyclic integral or energy integral reduces the order of the equation and obtains generalized Routh equation and Whittaker equation respectively. Thirdly, derives canonical equation and variation equation and by using the first integral constructs integral invariant. And then, establishes the basic integral variants and the integral invariant of Poincare-Cartan type. Finally, we give a series of deductions.展开更多
In this paper, we first study the latent relation between the conservative quantity and the symmetry of nonholonomic dynamical systems without any additional restrictive conditions to its virtual displacement, and the...In this paper, we first study the latent relation between the conservative quantity and the symmetry of nonholonomic dynamical systems without any additional restrictive conditions to its virtual displacement, and then establish Noether's theorem and Noether's inverse theorem of Vacco dynamics. Lastly, we give two examples to illustrate the application of result of this paper.展开更多
This paper presents a dynamic model and performance constraint control of a line-driven soft robotic arm.The dynamics model of the soft robotic arm is established by combining the screw theory and the Cosserat theory....This paper presents a dynamic model and performance constraint control of a line-driven soft robotic arm.The dynamics model of the soft robotic arm is established by combining the screw theory and the Cosserat theory.The unmodeled dynamics of the system are considered,and an adaptive neural network controller is designed using the backstepping method and radial basis function neural network.The stability of the closed-loop system and the boundedness of the tracking error are verified using Lyapunov theory.The simulation results show that our approach is a good solution to the motion constraint problem of the line-driven soft robotic arm.展开更多
The pre-research on mobility analysis presented a unified-mobility formula and a methodology based on reciprocal screw theory by HUANG, which focused on classical and modem parallel mechanisms. However its range of ap...The pre-research on mobility analysis presented a unified-mobility formula and a methodology based on reciprocal screw theory by HUANG, which focused on classical and modem parallel mechanisms. However its range of application needs to further extend to general multi-loop spatial mechanism. This kind of mechanism is not only more complex in structure but also with strong motion coupling among loops, making the mobility analysis even more complicated, and the relevant research has long been ignored. It is focused on how to apply the new principle for general spatial mechanism to those various multi-loop spatial mechanisms, and some new meaningful knowledge is further found. Several typical examples of the genera/multi-loop spatial mechanisms with motion couple even strong motion couple are considered. These spatial mechanisms include different closing way: over-constraint appearing in rigid closure, in movable closure, and in dynamic closure as well; these examples also include two different new methods to solve this kind of issue: the way to recognize over-constraints by analyzing relative movement between two connected links and by constructing a virtual loop to recognize over-constraints. In addition, over-constraint determination tabulation is brought to analyze the motion couple. The researches above are all based upon the screw theory. All these multi-loop spatial mechanisms with different kinds of structures can completely be solved by following the directions and examples, and the new mobility theory based on the screw theory is also proved to be valid. This study not only enriches and develops the theory and makes the theory more universal, but also has a special meaning for innovation in mechanical engineering.展开更多
Bifurcation of periodic solutions widely exists in nonlinear dynamical systems. In this paper, categories of bifurcations of systems with two state variables with different types of constraints are discussed, where so...Bifurcation of periodic solutions widely exists in nonlinear dynamical systems. In this paper, categories of bifurcations of systems with two state variables with different types of constraints are discussed, where some new types of transition sets are added. Additionally, the bifurcation properties of two-dimensionM systems without constraints are compared with the ones with constraints. The results obtained in this paper can be used by engineers for the choice of the structural parameters of the systems.展开更多
Inadequate rural financial services and low service efficiency lead to the situation that a large sum of money flows from rural areas to urban areas through commercial banks. The situation goes against the development...Inadequate rural financial services and low service efficiency lead to the situation that a large sum of money flows from rural areas to urban areas through commercial banks. The situation goes against the development of rural production and causes the extreme lack of rural capital, the difficuties in loaning and the prevalence of uaurious loan. In view of the problems exsited in rural financial system, the rural financial developmental trend, rural gross production, rural financial scale and rural financial efficiency from 1983 to 2008 are empirically analyzed by using the Pagano model in endogenous growth theory. The research assumes that, rural financial scale has positive relation with rural economic output, that is to say, the expansion of rural fiancial scale can facilitate the development of rural economy; the rural financial efficiency has negative relation with rural economic development. In Chinese rural areas, the economic development still relies on the expansion of rural fianance. However, at the same time of increasing the financial scale, the efficiency of rural finance is deceasing gradually. Thus, the support of rural finance on rural economic growth lies at the low level. Therefore, in view of the basic rerequisite of rural economic development, two solutions are adopted and Japanese and Kereaon experince are used. The measures are as follows. First, conducting organization innovation through promoting new village construction and gathering dispersed farmers to form rural cooperative organization to reduce trasaction cost. Second, transforming financial support from exogeneity to endogenity and marketizing rural finance so as to effectively solve the efficiency of rural finance.展开更多
After introducing a new management philosophy called Theory of Constraints (TOC), Dr Eli Goldratt applied it to the field of accounting, and formed a new set of measures for cost accounting. These measures are Through...After introducing a new management philosophy called Theory of Constraints (TOC), Dr Eli Goldratt applied it to the field of accounting, and formed a new set of measures for cost accounting. These measures are Throughput Contribution, Inventory and Operating Expenses. This paper applied the constraint-based cost accounting to three kinds of strategies decisions including contraction, cost and market, and uses the Gedunken experiment to do a contrastive research between the cost accounting based on TOC and the full-absorption cost accounting. The experiment proves that the cost accounting based on TOC outperforms the traditional cost accounting, and greatly improves organizational performance.展开更多
Green innovation has become a strategic direction for the country and enterprises,and it is an important facet in achieving high-quality economic development.Whether corporate social responsibility(CSR),as a key compe...Green innovation has become a strategic direction for the country and enterprises,and it is an important facet in achieving high-quality economic development.Whether corporate social responsibility(CSR),as a key competitive strategy for achieving sustainable economic development,can promote corporate green innovation and the path of evolution has become a hot topic of current research.This paper takes Chinese manufacturing A share listed companies as its sample and uses Stata sofware to conduct regression analysis to test the relationship between CSR,financing constraints,and green innovation,respectively.It further distinguishes the sample into different technological properties and different regions to study the degree of differentiation of the mediating effect on financing constraints.The results show that CSR can not only directly promote corporate green innovation,but that it also can further positively influence corporate green innovation by alleviating financing constraints.Financing constraints play a mediating role in the relationship between CSR and green innovation,especially in enterprises with strong innovation demand and in regions with high levels of regional economic development.The findings enrich the research perspective on the relationship between CSR and green innovation and provide realistic data support for subsequent studies.展开更多
Due to the rapid progress of information technology, organizations anticipate significant changes in the planning, scheduling, and optimization aspects of operation and supply chain management (SCM) shortly. Two prima...Due to the rapid progress of information technology, organizations anticipate significant changes in the planning, scheduling, and optimization aspects of operation and supply chain management (SCM) shortly. Two primary types of risk have an impact on supply chain management and design. The first group deals with the difficulties in matching supply and demand, whereas the second group deals with disruptions to regular business operations. The essay offers a theoretical framework that combines the cooperative efforts of risk assessment and mitigation, which are critical for effectively handling potential supply chain interruptions. This content provides insightful viewpoints on the strategic resources and operational structure needed to improve organizational success. We utilized the partial least squares (PLS) method to address the problem of multicollinearity and measurement mistakes in examining cause-and-effect constructs. The statistical method, Least Squares (PLS), used in structural equation modeling, is based on partial variance. The Partial Least Squares (PLS) strategy uses a two-stage estimate procedure to calculate weights, loadings, and route estimations. Initially, several simple and complex regressions were performed with the provided model. The procedure was repeated until a solution was found, resulting in a set of weights used to determine the latent variable scores. In the second step, non-iterative PLS regression yields loadings, path coefficients, mean scores, and location parameters. According to the structural study, implementing Sustainable Supply Chain Management (SSCM) can significantly improve a business’s operational and financial performance. The findings offer a comprehensive understanding of several elements of supply chain management (SSCM), including information systems, organizational configurations, supply chain network architecture (SCND), and supply chain strategy (SCS). The supply chain is essential for effectively moving goods over great distances and encouraging cooperation between parties. Therefore, these connections are established precisely, quickly, and cheaply via a knowledgeable and efficient supply chain. Two key components are necessary for a supply chain (SC) to be successful: efficient collaboration and the smooth integration of information-sharing platforms.展开更多
This paper presents a new theory of gravity, called here Ashtekar-Kodama (AK) gravity, which is based on the Ashtekar-Kodama formulation of loop quantum gravity (LQG), yields in the limit the Einstein equations, and i...This paper presents a new theory of gravity, called here Ashtekar-Kodama (AK) gravity, which is based on the Ashtekar-Kodama formulation of loop quantum gravity (LQG), yields in the limit the Einstein equations, and in the quantum regime a full renormalizable quantum gauge field theory. The three fundamental constraints (hamiltonian, gaussian and diffeomorphism) were formulated in 3-dimensional spatial form within LQG in Ashtekar formulation using the notion of the Kodama state with positive cosmological constant Λ. We introduce a 4-dimensional covariant version of the 3-dimensional (spatial) hamiltonian, gaussian and diffeomorphism constraints of LQG. We obtain 32 partial differential equations for the 16 variables E<sub>mn</sub> (E-tensor, inverse densitized tetrad of the metric) and 16 variables A<sub>mn</sub> (A-tensor, gravitational wave tensor). We impose the boundary condition: for large distance the E-generated metric g(E) becomes the GR-metric g (normally Schwarzschild-spacetime). The theory based on these Ashtekar-Kodama (AK) equations, and called in the following Ashtekar-Kodama (AK-) gravity has the following properties. • For Λ = 0 the AK equations become Einstein equations, A-tensor is trivial (constant), and the E-generated metric g(E) is identical with the GR-metric g. • When the AK-equations are developed into a Λ-power series, the Λ-term yields a gravitational wave equation, which has only at least quadrupole wave solutions and becomes in the limit of large distance r the (normal electromagnetic) wave equation. • AK-gravity, as opposed to GR, has no singularity at the horizon: the singularity in the metric becomes a (very high) peak. • AK-gravity has a limit scale of the gravitational quantum region 39 μm, which emerges as the limit scale in the objective wave collapse theory of Gherardi-Rimini-Weber. In the quantum region, the AK-gravity becomes a quantum gauge theory (AK quantum gravity) with the Lie group extended SU(2) = ε-tensor-group(four generators) as gauge group and a corresponding covariant derivative. • AK quantum gravity is fully renormalizable, we derive its Lagrangian, which is dimensionally renormalizable, the normalized one-graviton wave function, the graviton propagator, and demonstrate the calculation of cross-section from Feynman diagrams.展开更多
简要分析了产品冲突问题的约束理论(theory of constraints,TOC)思维流程,介绍了发明问题解决理论(theory of inventive problem solving,TRIZ)创新设计过程.描述了TOC中5个逻辑图表及其相互之间的关系.提出一种将TRIZ与TOC相结合的产...简要分析了产品冲突问题的约束理论(theory of constraints,TOC)思维流程,介绍了发明问题解决理论(theory of inventive problem solving,TRIZ)创新设计过程.描述了TOC中5个逻辑图表及其相互之间的关系.提出一种将TRIZ与TOC相结合的产品冲突问题解决过程构造模型的设计方法,利用所构造的产品当前实现树、逻辑图表和TRIZ的矛盾冲突解决矩阵来解决产品冲突问题.实例证明TRIZ与TOC相结合的方法用于驱动产品创新设计是切实可行的.展开更多
基金The authors gratefully a.cknowledge financial supportfrom th6 Natiol-al Natural Science Foundatiol- of CI-h-a. The number of
文摘Based on the molecular theory of non-linear viscoelasticity with constrained entanglements in polymer melts, the material functions in simple shear flow were formulated, the theoretical relations between. eta((gamma) over dot), psi (10)((gamma) over dot) and shear rate ((gamma) over dot), and topologically constrained dimension number n ' and a were derived. Linear viscoelastic parameters (eta (0) and G(N)(0)) and topologically constrained dimension number (n ' a and <(<upsilon>)over bar>) as a function of the primary molecular weight (M-n), molecular weight between entanglements (M-C) and the entanglement sites sequence distribution in polymer chain were determined. A new method for determination of viscoelastic parameters (eta (0), psi (10), G(N)(0) and J(e)(0)), topologically constrained dimension number (n ', a and v) and molecular weight (M-n, M-c and M-e) from the shear flow measurements was proposed. It was used to determine those parameters and structures of HDPE, making a good agreement between these values and those obtained by other methods. The agreement affords a quantitative verification for the molecular theory of nonlinear viscoelasticity with constrained entanglement in polymer melts.
文摘Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms' competitive advantage in relation to cost leadership strategy. Consequently, firms have implemented contemporary cost management systems, such as activity-based management, business process re-engineering, life-cycle costing, target costing, and theory of constraint (TOC), to enable them to become low-cost producers and compete effectively and sustain their performance. Furthermore, focusing on cost management to improve profitability has led to the integration of activity-based costing (ABC) and TOC. Therefore, the aim of this study is to review literature and discuss how integration of ABC and TOC can result in improved and sustained cost management. While these methods have different approaches in addressing cost management, treating them as complementary cost management approaches can result in improved cost management due to improved product costing, improved cost reporting, improved product-mix decisions, and improved cycle-time management. Improvement in cost management will then result in sustained cost management. Sustained cost management is further enhanced with the investment in information customer and shareholder value technology that supports cross-functional decision making to continue creating to remain competitive in the market.
文摘Aspects of the general Vlasov theory are examined separately as applied to a thin-walled channel section cantilever beam under free-end end loading. In particular, the flexural bending and shear that arise under transverse shear and axial torsional loading are each considered theoretically. These analyses involve the location of the shear centre at which transverse shear forces when applied do not produce torsion. This centre, when taken to be coincident with the centre of twist implies an equivalent reciprocal behaviour. That is, an axial torsion applied concentric with the shear centre will twist but not bend the beam. The respective bending and shear stress conversions are derived for each action applied to three aluminium alloy extruded channel sections mounted as cantilevers with a horizontal principal axis of symmetry. Bending and shear are considered more generally for other thin-walled sections when the transverse loading axes at the shear centre are not parallel to the section = s centroidal axes of principal second moments of area. The fixing at one end of the cantilever modifies the St Venant free angular twist and the free warping displacement. It is shown from the Wagner-Kappus torsion theory how the end constrained warping generates an axial stress distribution that varies with the length and across the cross-section for an axial torsion applied to the shear centre. It should be mentioned here for wider applications and validation of the Vlasov theory that attendant papers are to consider in detail bending and torsional loadings applied to other axes through each of the centroid and the web centre. Therein, both bending and twisting arise from transverse shear and axial torsion applied to each position being displaced from the shear centre. Here, the influence of the axis position upon the net axial and shear stress distributions is to be established. That is, the net axial stress from axial torsional loading is identified with the sum of axial stress due to bending and axial stress arising from constrained warping displacements at the fixing. The net shear stress distribution overlays the distributions from axial torsion and that from flexural shear under transverse loading. Both arise when transverse forces are displaced from the shear centre.
基金Project supported by the Natural Science Foundation of He’nan Province
文摘This paper establishes the integral theory for the dynamics of nonlinear nonholonomic system in noninertial reference frame. Firstly, based on the Routh equation of the relative motion of nonlinear nonholonomic system gives the first integral of the system. Secondly, by using cyclic integral or energy integral reduces the order of the equation and obtains generalized Routh equation and Whittaker equation respectively. Thirdly, derives canonical equation and variation equation and by using the first integral constructs integral invariant. And then, establishes the basic integral variants and the integral invariant of Poincare-Cartan type. Finally, we give a series of deductions.
文摘In this paper, we first study the latent relation between the conservative quantity and the symmetry of nonholonomic dynamical systems without any additional restrictive conditions to its virtual displacement, and then establish Noether's theorem and Noether's inverse theorem of Vacco dynamics. Lastly, we give two examples to illustrate the application of result of this paper.
基金supported by the National Natural Science Foundation of China(62103039,62073030)the Scientific and Technological Innovation Foundation of Shunde Graduate School+8 种基金University of Science and Technology Beijing(USTB)(BK21BF003)the Korea Institute of Energy Technology Evaluation and Planning through the Auspices of the Ministry of TradeIndustry and EnergyRepublic of Korea(20213030020160)the Science and Technology Planning Project of Guangzhou City(202102010398,202201010758)the Guangzhou University-Hong Kong University of Science and Technology Joint Research Collaboration Fund(YH202205)Beijing Top Discipline for Artificial Intelligent Science and EngineeringUniversity of Science and Technology Beijing。
文摘This paper presents a dynamic model and performance constraint control of a line-driven soft robotic arm.The dynamics model of the soft robotic arm is established by combining the screw theory and the Cosserat theory.The unmodeled dynamics of the system are considered,and an adaptive neural network controller is designed using the backstepping method and radial basis function neural network.The stability of the closed-loop system and the boundedness of the tracking error are verified using Lyapunov theory.The simulation results show that our approach is a good solution to the motion constraint problem of the line-driven soft robotic arm.
基金Supported by National Natural Science Foundation of China(Grant No.51005195)Natural Science Research Fund for Youth in Higher Education Institutions of Hebei Province,China(Grant No.QN2014175)
文摘The pre-research on mobility analysis presented a unified-mobility formula and a methodology based on reciprocal screw theory by HUANG, which focused on classical and modem parallel mechanisms. However its range of application needs to further extend to general multi-loop spatial mechanism. This kind of mechanism is not only more complex in structure but also with strong motion coupling among loops, making the mobility analysis even more complicated, and the relevant research has long been ignored. It is focused on how to apply the new principle for general spatial mechanism to those various multi-loop spatial mechanisms, and some new meaningful knowledge is further found. Several typical examples of the genera/multi-loop spatial mechanisms with motion couple even strong motion couple are considered. These spatial mechanisms include different closing way: over-constraint appearing in rigid closure, in movable closure, and in dynamic closure as well; these examples also include two different new methods to solve this kind of issue: the way to recognize over-constraints by analyzing relative movement between two connected links and by constructing a virtual loop to recognize over-constraints. In addition, over-constraint determination tabulation is brought to analyze the motion couple. The researches above are all based upon the screw theory. All these multi-loop spatial mechanisms with different kinds of structures can completely be solved by following the directions and examples, and the new mobility theory based on the screw theory is also proved to be valid. This study not only enriches and develops the theory and makes the theory more universal, but also has a special meaning for innovation in mechanical engineering.
基金supported by the National Natural Science Foundation of China (No. 10632040)
文摘Bifurcation of periodic solutions widely exists in nonlinear dynamical systems. In this paper, categories of bifurcations of systems with two state variables with different types of constraints are discussed, where some new types of transition sets are added. Additionally, the bifurcation properties of two-dimensionM systems without constraints are compared with the ones with constraints. The results obtained in this paper can be used by engineers for the choice of the structural parameters of the systems.
基金Supported by National Natural Science Foundation (70901034)
文摘Inadequate rural financial services and low service efficiency lead to the situation that a large sum of money flows from rural areas to urban areas through commercial banks. The situation goes against the development of rural production and causes the extreme lack of rural capital, the difficuties in loaning and the prevalence of uaurious loan. In view of the problems exsited in rural financial system, the rural financial developmental trend, rural gross production, rural financial scale and rural financial efficiency from 1983 to 2008 are empirically analyzed by using the Pagano model in endogenous growth theory. The research assumes that, rural financial scale has positive relation with rural economic output, that is to say, the expansion of rural fiancial scale can facilitate the development of rural economy; the rural financial efficiency has negative relation with rural economic development. In Chinese rural areas, the economic development still relies on the expansion of rural fianance. However, at the same time of increasing the financial scale, the efficiency of rural finance is deceasing gradually. Thus, the support of rural finance on rural economic growth lies at the low level. Therefore, in view of the basic rerequisite of rural economic development, two solutions are adopted and Japanese and Kereaon experince are used. The measures are as follows. First, conducting organization innovation through promoting new village construction and gathering dispersed farmers to form rural cooperative organization to reduce trasaction cost. Second, transforming financial support from exogeneity to endogenity and marketizing rural finance so as to effectively solve the efficiency of rural finance.
文摘After introducing a new management philosophy called Theory of Constraints (TOC), Dr Eli Goldratt applied it to the field of accounting, and formed a new set of measures for cost accounting. These measures are Throughput Contribution, Inventory and Operating Expenses. This paper applied the constraint-based cost accounting to three kinds of strategies decisions including contraction, cost and market, and uses the Gedunken experiment to do a contrastive research between the cost accounting based on TOC and the full-absorption cost accounting. The experiment proves that the cost accounting based on TOC outperforms the traditional cost accounting, and greatly improves organizational performance.
基金General Program of Humanities and Social Sciences for Universities in Henan Province(2024-ZZJH-023).
文摘Green innovation has become a strategic direction for the country and enterprises,and it is an important facet in achieving high-quality economic development.Whether corporate social responsibility(CSR),as a key competitive strategy for achieving sustainable economic development,can promote corporate green innovation and the path of evolution has become a hot topic of current research.This paper takes Chinese manufacturing A share listed companies as its sample and uses Stata sofware to conduct regression analysis to test the relationship between CSR,financing constraints,and green innovation,respectively.It further distinguishes the sample into different technological properties and different regions to study the degree of differentiation of the mediating effect on financing constraints.The results show that CSR can not only directly promote corporate green innovation,but that it also can further positively influence corporate green innovation by alleviating financing constraints.Financing constraints play a mediating role in the relationship between CSR and green innovation,especially in enterprises with strong innovation demand and in regions with high levels of regional economic development.The findings enrich the research perspective on the relationship between CSR and green innovation and provide realistic data support for subsequent studies.
文摘Due to the rapid progress of information technology, organizations anticipate significant changes in the planning, scheduling, and optimization aspects of operation and supply chain management (SCM) shortly. Two primary types of risk have an impact on supply chain management and design. The first group deals with the difficulties in matching supply and demand, whereas the second group deals with disruptions to regular business operations. The essay offers a theoretical framework that combines the cooperative efforts of risk assessment and mitigation, which are critical for effectively handling potential supply chain interruptions. This content provides insightful viewpoints on the strategic resources and operational structure needed to improve organizational success. We utilized the partial least squares (PLS) method to address the problem of multicollinearity and measurement mistakes in examining cause-and-effect constructs. The statistical method, Least Squares (PLS), used in structural equation modeling, is based on partial variance. The Partial Least Squares (PLS) strategy uses a two-stage estimate procedure to calculate weights, loadings, and route estimations. Initially, several simple and complex regressions were performed with the provided model. The procedure was repeated until a solution was found, resulting in a set of weights used to determine the latent variable scores. In the second step, non-iterative PLS regression yields loadings, path coefficients, mean scores, and location parameters. According to the structural study, implementing Sustainable Supply Chain Management (SSCM) can significantly improve a business’s operational and financial performance. The findings offer a comprehensive understanding of several elements of supply chain management (SSCM), including information systems, organizational configurations, supply chain network architecture (SCND), and supply chain strategy (SCS). The supply chain is essential for effectively moving goods over great distances and encouraging cooperation between parties. Therefore, these connections are established precisely, quickly, and cheaply via a knowledgeable and efficient supply chain. Two key components are necessary for a supply chain (SC) to be successful: efficient collaboration and the smooth integration of information-sharing platforms.
文摘This paper presents a new theory of gravity, called here Ashtekar-Kodama (AK) gravity, which is based on the Ashtekar-Kodama formulation of loop quantum gravity (LQG), yields in the limit the Einstein equations, and in the quantum regime a full renormalizable quantum gauge field theory. The three fundamental constraints (hamiltonian, gaussian and diffeomorphism) were formulated in 3-dimensional spatial form within LQG in Ashtekar formulation using the notion of the Kodama state with positive cosmological constant Λ. We introduce a 4-dimensional covariant version of the 3-dimensional (spatial) hamiltonian, gaussian and diffeomorphism constraints of LQG. We obtain 32 partial differential equations for the 16 variables E<sub>mn</sub> (E-tensor, inverse densitized tetrad of the metric) and 16 variables A<sub>mn</sub> (A-tensor, gravitational wave tensor). We impose the boundary condition: for large distance the E-generated metric g(E) becomes the GR-metric g (normally Schwarzschild-spacetime). The theory based on these Ashtekar-Kodama (AK) equations, and called in the following Ashtekar-Kodama (AK-) gravity has the following properties. • For Λ = 0 the AK equations become Einstein equations, A-tensor is trivial (constant), and the E-generated metric g(E) is identical with the GR-metric g. • When the AK-equations are developed into a Λ-power series, the Λ-term yields a gravitational wave equation, which has only at least quadrupole wave solutions and becomes in the limit of large distance r the (normal electromagnetic) wave equation. • AK-gravity, as opposed to GR, has no singularity at the horizon: the singularity in the metric becomes a (very high) peak. • AK-gravity has a limit scale of the gravitational quantum region 39 μm, which emerges as the limit scale in the objective wave collapse theory of Gherardi-Rimini-Weber. In the quantum region, the AK-gravity becomes a quantum gauge theory (AK quantum gravity) with the Lie group extended SU(2) = ε-tensor-group(four generators) as gauge group and a corresponding covariant derivative. • AK quantum gravity is fully renormalizable, we derive its Lagrangian, which is dimensionally renormalizable, the normalized one-graviton wave function, the graviton propagator, and demonstrate the calculation of cross-section from Feynman diagrams.
文摘简要分析了产品冲突问题的约束理论(theory of constraints,TOC)思维流程,介绍了发明问题解决理论(theory of inventive problem solving,TRIZ)创新设计过程.描述了TOC中5个逻辑图表及其相互之间的关系.提出一种将TRIZ与TOC相结合的产品冲突问题解决过程构造模型的设计方法,利用所构造的产品当前实现树、逻辑图表和TRIZ的矛盾冲突解决矩阵来解决产品冲突问题.实例证明TRIZ与TOC相结合的方法用于驱动产品创新设计是切实可行的.