Variable and Invariable,Explore the Value-Creation Techniques of Management Accounting by Benchmarking the Financial Management of Large Enterprises

With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakthroughs in the field of science and technology and the iterative upgrading process of products.The traditional business model undoubtedly fails to adapt to the management needs of modern enterprises,while traditional financial practices and knowledge reserves cannot meet these needs.Faced with sudden technological changes and the emergence of financial sharing,financial robots,etc.,there is an urgent need for financial practitioners to transform from traditional financial accounting to value-creating management accounting.In the future,financial professionals with the ability to embrace uncertainty,adapt to environmental changes,and find breakthroughs in uncertain environments will be the most sought-after by enterprises.This paper aims to benchmark the excellent financial management models of large enterprises and conduct thematic research on financial management in large enterprises.It seeks to explore,in the era of big data management accounting,the road and art of creating value in enterprises.The objective is to provide references for colleagues in the financial field and to explore effective ways to generate value for enterprise management ideas,thus serving as a reference point in the financial transformation journey.

Characteristics and Trends of Urban Waterfront Human Settlements Based on CiteSpace

Urban waterfront human settlements have gradually become a hot topic for research in recent years.Using CiteSpace,597 publications from 2017 to 2023 that were retrieved from the Web of Science were analyzed and sorted out,and the following characteristics were found:(1)The research hotspots transitioned from thermal comfort evaluation to the functional mechanism of water bodies,and then to the impact on the environment and residents’behavior.(2)The integration of disciplines has promoted the diversification of perspectives on urban waterfront human settlements,and the content has become more concentrated in interdisciplinary fields.Research on corresponding technology and methods of urban waterfront human settlement has improved,and so has the extensiveness of the experiments.(3)The research on urban waterfront human settlement from the perspective of ecology has been improving.The research focuses more on the harmonious coexistence of ecological and cultural values and human beings.

Research on wind-induced responses of a large-scale membrane structure

The wind-induced responses of a large-scale membrane structure, Expo Boulevard, are evaluated in this study. To obtain the wind pressure distribution on the roof surface, a wind tunnel test is performed. A brief analysis of wind pressure on the membrane roof is conducted first and then an analysis of the wind-induced responses of the structure is carried out using a numerical integral method in the time domain. In the process of calculation, the geometrical nonlinearity is taken into account. Results indicate that mean, RSM and peak values of the structure responses increase nonlinearly while the approaching flow velocity increases. Strong nonlinear characteristics are observed in the displacement responses, whereas the responses of nodal stress and cable axial force show minimal nonlinear properties when the membrane structure is subjected to wind loads. Different values of the damping ratio only have a minimal impact on the RSM response of the structure because the background component is a dominant part of the total dynamic response and the resonant component is too small. As the damping ratio increases from 0.02 to 0.05, the RMS responses of vertical displacement, nodal stress and cable axial force decrease by 8.1%, 6.7% and 17.9%, respectively. Since the mean component plays a significant role in the wind-induced response, the values of the gust response factor are not high for Expo Boulevard.

The Impact of COVID-19 on Informal Employment and the Measures Taken by the Chinese Government:The Analysis of Street Vending Economy in Nanjing

To revitalize Chinese economic activities under the influence of the pandemic,the Chinese government adjusts the policies and attitudes about street vending.Taking Nanjing as a typical example of a city of street vending,the paper expounds in-depth on the positive impact of street vending on the economy after the pandemic.Meantime,it also describes the new management policies of street vending made by the Nanjing government to develop with a good trend.In addition,the paper directly reflects Nanjing people’s views on street vending and the resulting behavior through professional data.Finally,through the analysis of the advantages of street vending,it proves that the support from street vending in the Chinese economy is non-negligible after the pandemic.

Performance of personalized ventilation in mitigating short-range airborne transmission under the influence of multiple factors

The effectiveness of using personalized ventilation(PV)in mitigating airborne transmission risk was found to be easily affected by multiple factors.The aim of this study was hereby to evaluate the impacts of several important factors on the performance of PV in airborne disease control for closely ranged occupants.Orthogonal experiments were designed for CFD simulations under different levels of four selected factors.Results indicated that the order of significance of these four factors affecting the intake fraction(IF)of the exposed occupant was as follows:mode of PV use>relative distance between occupants>PV airflow volume>background ventilation.The best combination of the four tested factors was PV of 15 L/s for both the infected source and the exposed occupant,with a relative distance of 2 m between them and mixing ventilation,which would yield an IF of merely 0.0246%.The worst combination was PV of 6 L/s for the exposed occupant only,with a relative distance of 0.86 m under displacement ventilation,indicating an elevated IF of 0.2919%.The increase of PV air volume and relative separation distance both contributed to lower exposure risk,but they were not as influential as the mode of PV use.PV integrated with mixing ventilation and utilized for both infected and susceptible occupants were recommended.The findings in this study will be helpful to provide guidance for the implementation of PV in indoor environment for airborne infection control.

Cyclic behavior of stiffened joints between concrete-filled steel tubular column and steel beam with narrow outer diaphragm and partial joint penetration welds

This paper presented an investigation on a stiffened joint in practical engineering which was between concrete-filled steel tubular column and steel beam with narrow outer diaphragm and partial joint penetration welds. Through the low-frequency cyclic loading test, the cyclic behavior and failure mode of the specimen were investigated. The results of the test indicated the failure mode and bearing capacity of the specimen which were influenced by the axial compression ratio of the concrete-filled tubular column. On the contrary, the inner diaphragm and inner stiffeners had limited impacts on the hysteretic behavior of the joint. There was no hysteresis damage fracture on the narrow outer diaphragm connected to the concrete-filled steel tubular column with partial joint penetration welds. Due to the excellent ductility and energy dissipating capacity, the proposed joint could be applied to the seismic design of high-rise buildings in highly intensive seismic region, but axial compression ratio should be controlled to avoid unfavorable failure modes.

Energy and comfort performance of occupant-centric air conditioning strategy in office buildings with personal comfort devices

The personal comfort system(PCS)aims to meet individual thermal comfort demands efficiently to achieve higher thermal comfort satisfaction while reducing air conditioning energy consumption.To date,many PCS devices have been developed and evaluated from the perspective of thermal comfort.It will be useful for future PCS development if an approach to quantify the thermal comfort and energy performance of certain PCS devices and their combinations with consideration of user behaviors can be established.This study attempted to fill this gap by integrating thermal comfort experiments,occupancy simulations,usage behavior modeling,and building energy simulation technologies.First,human subject experiments were conducted to quantify the thermal comfort effects of the PCS.Then,the Markov chain model and conditional probability model were employed to describe the room occupancy and PCS usage behaviors.Finally,the extended comfort temperature range and user behavior models were imported into the building energy simulation tool to analyze the energy-saving potential of the PCS.The results show that the use of PCS can significantly improve occupants,thermal comfort and satisfaction rate under both warm and cool conditions.Using a cooling cushion and desktop fan can lift the upper limit of the comfortable temperature to 29.5℃while the heated cushion can extend the lower limit to 15℃.By increasing the air conditioning temperature setpoint by 2℃in summer and reducing by 2.5℃the heating temperature setpoint in winter,PCS devices can reduce heating and air conditioning energy consumption by 25%-40%while maintaining occupants’thermal comfort.