Modem Cost Management in the Transport Company Through the Activity-Based Costing （ABC） Method

Road transport is a flexible mode of transport and its importance in era of globalization increases. Management of road transport companies is, in this turbulent environment, exposed to many technical, legislative, and economic problems. Especially, the growing economic pressure leads to an urgent requirement of the manager and control system improvement. Activity-based costing （ABC） method is a very powerful tool to improve products, services, processes, and market strategies. ABC allows company management to understand what causes costs and how to manage them. Company under this scheme may get a glimpse of how efficiently a company converts the source value. The main objective of our research was to assess the possibility of application of the ABC method in a transport undertaking. ABC method as a fundamentally different view on the cost in the transport business helps to find the reasons of cost and thereby influences their levels to make better use of resources.. New managerial accounting methods aim to show management what information is needed, how and where this information can be obtained, and how they can be useful for the management of the company＇s proper planning, decision-making, and control. Information provided by management accounting is often a key factor in the analysis of alternative ways of solving problems. This article focuses on the transport enterprise management and helps to decide on the use of this method in business practice.

An Improved Method of Joint Inversion Using GPS and Gravity Observation Data

On the basis of the dislocation theory and gravity observation, a joint inversion model is presented with a fitting factor A scaling amplitudes between the gravity and GPS observation data. The test results show that the new joint model is better than that taking the scale factor ）, as a constant from the inversion result of MSE （mean square error）. In addition, the random cost method used in the inversion algorithm is revised and improved, which shows that the improved random cost method can easily get the local minimum value and greatly decrease the iteration steps.

Study on the Theory and Method of Real Estate Property Right Appraisal

This paper first introduces the overview of real estate appraisal theory,the basic situation of real estate appraisal,the basic principles and characteristics of real estate appraisal,and three main appraisal methods.On this basis,the specific use scope of each method,the meaning of each parameter,and the influencing factors are analyzed.Then,based on the in-depth study of various existing appraisal theories and methods,a new appraisal method is proposed:the appraisal analysis method based on fuzzy analytic hierarchy process.

Recreational value of glacier tourism resources：A travel cost analysis for Yulong Snow Mountain

Glaciers, with their unique and spectacular appearances and rich and varied terrain, have received widespread attention and become important tourist attractions. This paper uses the travel cost method to estimate the recreational value of the glacier tourism resources of Yulong Snow Mountain(also called Jade Dragon Snow Mountain), which is the most developed glacier tourist attraction in China. First-hand information was obtained through field surveys, and the travel costs of visitors visiting the Yulong Snow Mountain glacier were calculated before the method was applied to evaluate the recreational value of the focal glacier resource. The results show that the Yulong Snow Mountain consumer surplus associated with its glacier resources in 2016 ranged from 645.59-3439.10 million CNY, and the total recreational value ranged from 1.97-8.17 billion CNY. Approaches allocating travel costs across multiple recreational sites, however, can vary, and there is large difference in estimated results depending on used approaches. Nevertheless, the results of the analysis can help understand the socio-economic value of glacier resources and provide a reference for their development and protection.

Overall Life Cycle Comprehensive Assessment of Pneumatic and Electric Actuator

Pneumatic actuators and electric actuators have almost been applied to all manufacturing industries. The two kinds of actuators can replace each other in most fields, such as the point to point transmission occasion and some rotating occasions. However, there are very few research results about the advantages and disadvantages of two kinds of actuators under the same working conditions so far. In this paper, a novel comprehensive assessment method, named as overall life cycle comprehensive assessment （OLCCA）, is proposed for comparison and assessment of pneumatic and electric actuators. OLCCA contains mechanical properties evaluation （MPE）, life cycle cost analysis based on users （LCCABOU） and life cycle environmental impact analysis （LCEIA） algorithm in order to solve three difficult problems： mechanical properties assessment, cost analysis and environmental impact assessment about actuators. The mechanical properties evaluation of actuators is a multi-objective optimization problem. The fuzzy data quantification and information entropy methods are combined to establish MPE algorithm of actuators. Two kinds of pneumatic actuators and electric actuators with similar bearing capacity and similar work stroke were taken for example to verify the correctness of MPE algorithm. The case study of MPE algorithm for actuators verified its correctness. LCCABOU for actuators is also set up. Considering cost complex structure of pneumatic actuators, public device cost even method （PDCEM） is firstly presented to solve cost division of public devices such as compressors, aftercooler, receivers, etc. LCCABOU method is also effective and verified by the three groups of pneumatic actuators and electric actuators. Finally, LCEIA model of actuators is established for the environmental impact assessment of actuators. LCEIA data collection method and model establishment procedure for actuators are also put forward. With Simapro 7, LCEIA comparison results of six actuators can be obtained： Fossil fuels are the major environmental factor of pneumatic and electric actuators; Environmental impact of electric actuator is large than one of pneumatic actuator under the similar mechanical properties and working conditions of pneumatic and electric actuators. The results are correct and correspond with the actual mechanical properties of actuators. This paper proposes a comprehensive evaluation method of the actuators, which can solve the critical problem that similar electromechanical products are very difficult to be compared with each other from the angle of performance, cost and environment impact.

Evaluating Value of Natural Landscapes in China

Natural landscapes consist of the natural substances, environment, and phenomena, all of which provide many benefits to people, including a sense of place, sightseeing, relaxing, and recuperating. However, the economic value of natural landscapes has only been recognized in recent decades, and the resulting large-scale decline and degradation of ecosystems now severely threatens the sustainable provision of their services to society. There is an emerging consensus that natural capital should be incorporated into the current socioeconomic accounting system. Many studies valuated natural resources at local and regional scales, but there are very few empirical studies at a national level. To provide a benchmark for natural landscape management on a national scale, we use the travel cost method(TCM) and the contingent valuation method(CVM) to determine the economic value and the spatial distribution of natural landscapes across China. Our results show that the total economic value of China′s natural landscape was 9.75 × 10^(11) U.S. dollars(USD) in 2012. Of this value, the highest proportion was in the eastern and southwestern regions of China, which accounts for 23.7% and 18.3%, respectively. The provinces of Guangdong, Sichuan, Yunnan, Inner Mongolia, and Heilongjiang were the top five in terms of the largest number of natural landscapes and largest economic values. Together, these five provinces accounted for 32.9% of the total number of natural landscapes and 29.4% of the total economic value in 2012. We believe this study will increase awareness of the value of natural landscapes, and more importantly provide a scientific basis for resolving conflicts between development and resource conservation.

A computational model of the human glucose-insulin regulatory system

Objective：A computational model of insulin secretion and glucose metabolism for assisting the diagnosis of diabetes mellitus in clinical research is introduced.The proposed method for the estimation of parameters for a system of ordinary differential equations（ODEs）that represent the time course of plasma glucose and insulin concentrations during glucose tolerance test（GTT）in physiological studies is presented.The aim of this study was to explore how to interpret those laboratory glucose and insulin data as well as enhance the Ackerman mathematical model.Methods：Parameters estimation for a system of ODEs was performed by minimizing the sum of squared residuals（SSR）function,which quantifies the difference between theoretical model predictions and GTT＇s experimental observations.Our proposed perturbation search and multiple-shooting methods were applied during the estimating process.Results：Based on the Ackerman＇s published data,we estimated the key parameters by applying R-based iterative computer programs.As a result,the theoretically simulated curves perfectly matched the experimental data points.Our model showed that the estimated parameters,computed frequency and period values,were proven a good indicator of diabetes.Conclusion：The present paper introduces a computational algorithm to biomedical problems,particularly to endocrinology and metabolism fields,which involves two coupled differential equations with four parameters describing the glucose-insulin regulatory system that Ackerman proposed earlier.The enhanced approach may provide clinicians in endocrinology and metabolism field insight into the transition nature of human metabolic mechanism from normal to impaired glucose tolerance.

Using Multi-destination ZTCM to Evaluate the Recreational Values of Cultural Sights:an Application to Jiayuguan,China

This study explained the importance of environmental protection in tourism development and illustrated the relationship between recreational resource valuation and environmental consideration.We compare different models of travel cost method and reiterates long-time existing problems of multi-destination and treats of time opportunity cost(TOC).Taking Jiayuguan's cultural sights as an example,we establish an updated method called multidestination zonal tourism cost method to evaluate the recreational values(RVs) of selected three cultural sights.We divide trip packages of Jiayuguan's tourists into 11 portfolios.Each portfolio can be seen as a separate commodity,and each commodity has its own demand curve.According to demand curves we can calculate consumer surplus(CS) of different portfolios of tourist destinations and later we sum up the total travel costs(including travel expenditure and TOC) and CS to come to the RVs of each portfolio.We then apply suitable proportions to calculate the RVs between different destinations in the portfolio.In the end,we add up all the RVs calculated for the objective destination.Using this method,we draw conclusions that Jiayuguan's RV in 2006 includes national and international values,summing up to 738.4762 million yuan.The tourist expenditure,CS and TOC of Jiayuguan is proportionating 62.96,32.28 and 4.76%,respectively.This study is also an example of non-market valuation of cultural tourism resources.

Applying the Travel Cost Approach for Valuing Recreation Benefits of Fthiotida Coastal Zone

Recreation and beach use constitute core aspects of coastal tourism development since they incorporate various stakeholders at different levels and diverse activities. This research investigates the economical recreational value of the coastal zone between Molos and Arkitsa, in prefecture of Fthiotida, in Sterea Ellada region, in Greece. The study area provides substantial benefits to host community and remains an advantageous natural setting for tourism sustainable development. An economic valuation of the benefits largely assists the efforts of the local authorities to establish viable tourism products and preferred destination attributes. The travel cost method was used to estimate recreation demand. Based on personal and on site interviews 1,433 questionnaires were collected. The consumer surplus per day enjoyed by the visitors is 22,352.28 （Euros）. The analysis assigned a considerable value to the coastal zone. Results shed light on core issues such as environmental management and proper resource allocation in view of finding areas for further improvement so as to increase consumer surplus by satisfying the needs and wants of coastal visitors.

Study on Effect of A Restaurant in An Urban Park:A Case Study of Senri-Minami Park in Suita City of Japan

The Urban Park Act was revised in 2017,in which a new Park-PFI system to select private companies through public offering was introduced.The system is a new park maintenance and management method to improve the quality of urban parks and the convenience of park users while encouraging good investment by the private sector in urban parks and reducing the financial burden on park managers.In this study,we analyzed the case of introducing the private sector’s expertise into urban park maintenance projects,clarified the background and contents of the projects,and compared the system with the conventional method of public-private partnership projects for urban parks.Furthermore,we implemented a survey on the actual situation of Senri-Minami Park in Suita City.Based on the survey results,we evaluated and analyzed the direct benefits obtained from using the Travel Cost Method.Based on the above,this study examined the feasibility and the requirements of establishing public-private collaboration projects in urban parks through literature review,fact-finding survey,and benefit analysis.

Cost control for real estate development projects in China - Part 1: Literature review

The background and purpose, and the current situation of the cost control theory of real estate development project are disscussed in the paper. Problems of cost control for real estate development projects in China are analyzed and summarized. According to the real estate development project cost control problems and related factors, a cost control index system of real estate development enterprise, and a cost control factors index system of real estate projects are constructed respectively. Cost control in the five stages of a real estate development project is introduced and summarized respectively. The five stages include: the investment decision-making, planning and design stage, the bidding phase, project implementation stage, and rental or sale.

A cost accounting method of the Li-ion battery energy storage system for frequency regulation considering the effect of life degradation

The cost of Energy Storage System(ESS)for frequency regulation is difficult to calculate due to battery’s degradation when an ESS is in grid-connected operation.To solve this problem,the influence mechanism of actual operating conditions on the life degradation of Li-ion battery energy storage is analyzed.A control strategy of Li-ion ESS participating in grid frequency regulation is constructed and a cost accounting model for frequency regulation considering the effect of battery life degradation is established.The estimated operating life and annual average cost of the Li-ion ESS under different dead bands and SOC set-points are calculated.The case studies show that the estimated operating life of the Li-ion ESS under the actual operating condition differs significantly from the nominal life provided by the manufacturer under the standard condition and the full discharge mode.This paper provides an accurate costing method for the ESS participating in grid frequency regulation to help the promotion of the ESS to participate in the ancillary service market.

Appraisal of coastal recreational resources in Qingdao by travel cost method

This paper serves to appraise the monetary cost of coastal recreational resources in Qingdao using the travel cost method(TCM),which is typically used in developed countries.The total revenue produced by Qingdao’s coastal recreational resources is about RMB 5.511010 annually,based on questionnaires given at Qingdao’s major tourist destinations.These questionnaires establish correlation functions that factor in the number of tourists,travel expenses,etc.The data processing software named Eviews was used to determine the tourist demand regression curve and to calculate their residual and actual travel expenses.The results of this study can provide a scientific basis for applicable industries interested in development and management decision-making.Therefore,this study assesses the reasonable usage of coastal recreational resources.

Transverse Eco-compensation Standards for Water Conservation:A Case Study of the Middle Route Project of South-to-North Water Diversion in China

In China,the distribution of water resources is incompatible with the development of productivity.The construction of South-to-North Water Diversion Project has achieved inter-basin water diversion,and the project can alleviate the uneven distribution of water resources phenomenon effectively.However,in recent years,the aggregate effects of water pollution and water resource shortages have been serious.Establishing transverse eco-compensation mechanisms becomes the key method to achieve sustainable use of water resources.Based on statistical and questionnaire data,this paper uses the Opportunity Costs Method and Willingness to Pay approach to establish a transverse eco-compensation standard calculation model for the Middle Route Project of the Southto-North Water Diversion.The results show that the upper and lower limits of the transverse eco-compensation standard for the Middle Route Project is $2.52 billion and $2.20 billion every year,respectively.However,the paying and receiving standards varied widely among different compensation payers and compensation receivers.Meanwhile,the significant factors influencing the paying willingness of the receiver area citizens were age,education level,average revenue per month,knowledge about the South-to-North Water Diversion Project and recognition of the importance of eco-environmental integrity.This study began with a theoretical analysis,then analysed related problems related to calculating transverse eco-compensation standards for the Middle Route Project of the South-to-North Water Diversion by an empirical study.This empirical study helps to establish effective transverse eco-compensation mechanisma and promotea the development of effective policies and legislation.

Active Anomaly Detection Technology Based on Ensemble Learning

Anomaly detection is an important problem in various research and application fields.Researchers design reliable schemes to provide solutions for effectively detecting anomaly points.Most of the existing anomaly detection schemes are unsupervised methods,such as anomaly detection methods based on density,distance and clustering.In total,unsupervised anomaly detection methods have many limitations.For example,they cannot be well combined with prior knowledge in some anomaly detection tasks.For some nonlinear anomaly detection tasks,the modeling is complex and faces dimensional disasters,which are greatly affected by noise.Sometimes it is difficult to find abnormal events that users are interested in,and users need to customize model parameters before detection.With the wide application of deep learning technology,it has a good modeling ability to solve linear and nonlinear data relationships,but the application of deep learning technology in the field of anomaly detection has many challenges.If we regard exceptions as a supervised problem,exceptions are a few,and we usually face the problem of too few labels.To obtain a model that performs well in the anomaly detection task,it requires a high initial training set.Therefore,to solve the above problems,this paper proposes a supervised learning method with manual participation.We introduce the integrated learning model and train a supervised anomaly detection model with strong stability and high accuracy through active learning technology.In addition,this paper adopts certain strategies to maximize the accuracy of anomaly detection and minimize the cost of manual labeling.In the experimental link,we will show that our method is better than some traditional anomaly detection algorithms.