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Influence of Family Financial Conditions on the Choice of Family Parenting Style : An Empirical Study Based on CEPS Data
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作者 Yifeng LANG 《Asian Agricultural Research》 2023年第8期19-23,共5页
As an important factor affecting the accumulation of children s human capital,family parenting style is of great significance to the future development of filial generation.Based on China s social reality,the study in... As an important factor affecting the accumulation of children s human capital,family parenting style is of great significance to the future development of filial generation.Based on China s social reality,the study investigated the influence of family financial conditions on the choice of family parenting style by using the data of CEPS2013-2014.The results showed that the improvement of family financial conditions significantly increased the intensity of the parenting style chosen by the family,and parents would have higher requirements for their children s daily study and life.Moreover,such impact varied among different classes and regions. 展开更多
关键词 Family financial conditions Family parenting style CEPS
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A“Going Concern”and the Need to Fully Integrate Economics in the Business School Curriculum
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作者 Samuel E.Enajero 《Journal of Modern Accounting and Auditing》 2024年第1期14-19,共6页
In response to the recommendation by the American Assembly of Collegiate Schools of Business(AACSB,2002),which urged business schools to embark on interdisciplinary programs to facilitate boundary-spanning teaching an... In response to the recommendation by the American Assembly of Collegiate Schools of Business(AACSB,2002),which urged business schools to embark on interdisciplinary programs to facilitate boundary-spanning teaching and learning,many colleges have conducted one form of curriculum integration or the other.Many of these team-taught course integrations,however,concentrate on core business courses without reaching out to related courses in other disciplines.Moreover,due to some factors,the informational contents of management disclosures in annual reports and audit unqualified opinions may not align with the future viability of an enterprise.Using a“going concern concept”,this paper demonstrates how the addition of economics in business school curriculum integration could produce well-rounded business graduates.Economics concepts could unambiguously support the tests that cast doubts on firms’ability to continue operations. 展开更多
关键词 audit opinion BANKRUPTCY financial condition going concern shutdown point
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Implementation of a drainage information, analysis and management system 被引量:1
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作者 J. N. Meegoda T. M. Juliano +2 位作者 L. Potts C. Tang T. Marhaba 《Journal of Traffic and Transportation Engineering(English Edition)》 2017年第2期165-177,共13页
An integrated drainage information, analysis and management system (DIAMS) was developed and implemented for the New Jersey Department of Transportation (N/DOT). The purpose of the DIAMS is to provide a useful too... An integrated drainage information, analysis and management system (DIAMS) was developed and implemented for the New Jersey Department of Transportation (N/DOT). The purpose of the DIAMS is to provide a useful tool for managers to evaluate drainage infrastructure, to facilitate the determination of the present costs of preserving those in- frastructures, and to make decisions regarding the optimal use of their infrastructure budgets. The impetus for DIAMS is the culvert information management system (CIMS), which is developed to manage the data for culvert pipes. DIAMS maintains and summa- rizes accumulated inspection data for all types of drainage infrastructure assets, including pipes, inlet/outlet structures, outfalls and manufactured treatment devices. DIAMS capa- bilities include identifying drainage infrastructure, maintaining inspection history, map- ping locations, predicting service life based on the current condition states, and assessing present asset value. It also includes unit cost values of 72 standard items to estimate the current cost for new assets with the ability to adjust for future inflation. In addition, DIAMS contains several different repair, rehabilitation and replacement options to remedy the drainage infrastructure. DIAMS can analyze asset information and determine decisions to inspect, rehabilitate, replace or do nothing at the project and network levels by comparing costs with risks and failures. Costs may be optimized to meet annual maintenance budget allocations by pfioritizing drainage infrastructure needing inspection, cleaning and repair. DIAMS functional modules include vendor data uploading, asset identification, system administration and financial analysis. Among the significant performance feature of DIAMS is its proactive nature, which affords decision makers the means of conducting a comprehensive financial analysis to determine the optimal proactive schedule for the proper maintenance actions and to prioritize them accordingly. Benefits of DIAMS include long-term savings that accrue by adopting optimized preventive maintenance strategies and facilitating compliance with Governmental Accounting Standards Board (GASB) and federal storm water regulations. 展开更多
关键词 financial analysis Pipe Condition assessment Data collection Inspection Inventory
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