COVID-19 placed increased pressure and urgency for effective cost management,resulting in unprecedented financial strains for hospitals.The pandemic also became a catalyst for accelerating digital transformation to im...COVID-19 placed increased pressure and urgency for effective cost management,resulting in unprecedented financial strains for hospitals.The pandemic also became a catalyst for accelerating digital transformation to improve operations and services in the healthcare industry.Morningdale Hospital is a large and reputable general hospital with a long history in the U.K.You are an intern in the Finance Department of the Hospital.The CEO has asked you to complete a patient-level cost analysis of endoscopic procedures in the Gastrointestinal Department.In your final report,you plan to include a SWOT analysis and a cost analysis using Activity-Based Costing accounting method.展开更多
This study addresses the challenges confronting the ideological and political construction of general artificial intelligence curriculum-namely,the dilution of value guidance amid pluralistic intellectual currents,the...This study addresses the challenges confronting the ideological and political construction of general artificial intelligence curriculum-namely,the dilution of value guidance amid pluralistic intellectual currents,the superficial internalization of concepts resulting from didactic pedagogy,and the ineffectiveness of character cultivation stemming from fragmented and decontextualized techno-ethical cases.This paper proposes centering the value proposition on“Serving the Nation through Science and Technology”.Leveraging the deeply integrated industry-academia-research-application synergy,we integrate ideological and political elements into the comprehensive technological practice workflow.To achieve this,we(1)incorporate authentic enterprise project practicums to foster students’sense of responsibility;(2)construct a virtual debate platform on technology ethics dilemmas to develop ethical discernment;and(3)organize solution competitions targeting urgent social problems to incubate technology-for-good initiatives.Collectively,these approaches enhance students’technological mission awareness,ethical sensitivity,and social responsibility.展开更多
Knowledge distillation has become a standard technique for compressing large language models into efficient student models,but existing methods often struggle to balance prediction accuracy with explanation quality.Re...Knowledge distillation has become a standard technique for compressing large language models into efficient student models,but existing methods often struggle to balance prediction accuracy with explanation quality.Recent approaches such as Distilling Step-by-Step(DSbS)introduce explanation supervision,yet they apply it in a uniform manner that may not fully exploit the different learning dynamics of prediction and explanation.In this work,we propose a task-structured curriculum learning(TSCL)framework that structures training into three sequential phases:(i)prediction-only,to establish stable feature representations;(ii)joint prediction-explanation,to align task outputs with rationale generation;and(iii)explanation-only,to refine the quality of rationales.This design provides a simple but effective modification to DSbS,requiring no architectural changes and adding negligible training cost.We justify the phase scheduling with ablation studies and convergence analysis,showing that an initial prediction-heavy stage followed by a balanced joint phase improves both stability and explanation alignment.Extensive experiments on five datasets(e-SNLI,ANLI,CommonsenseQA,SVAMP,and MedNLI)demonstrate that TSCL consistently outperforms strong baselines,achieving gains of+1.7-2.6 points in accuracy and 0.8-1.2 in ROUGE-L,corresponding to relative error reductions of up to 21%.Beyond lexical metrics,human evaluation and ERASERstyle faithfulness diagnostics confirm that TSCL produces more faithful and informative explanations.Comparative training curves further reveal faster convergence and lower variance across seeds.Efficiency analysis shows less than 3%overhead in wall-clock training time and no additional inference cost,making the approach practical for realworld deployment.This study demonstrates that a simple task-structured curriculum can significantly improve the effectiveness of knowledge distillation.By separating and sequencing objectives,TSCL achieves a better balance between accuracy,stability,and explanation quality.The framework generalizes across domains,including medical NLI,and offers a principled recipe for future applications in multimodal reasoning and reinforcement learning.展开更多
The purpose of this study is to gain perspectives on introducing IBCTL(International Baccalaureate Certificate in Teaching and Learning)into graduate school of teacher education in Japan,which are currently providing ...The purpose of this study is to gain perspectives on introducing IBCTL(International Baccalaureate Certificate in Teaching and Learning)into graduate school of teacher education in Japan,which are currently providing advanced teacher training programs aimed at cultivating student agency,a comprehensive set of skills necessary for children living in the future,as advocated by the Organisation for Economic Co-operation and Development(OECD)Education 2030 Project.To achieve this goal,I examined the curriculum and structure that are important for IB teacher training and the introduction of IBCTL.I attempted to achieve this goal by examining the curriculum being developed at a graduate school of teacher education attempting to implement IBCTL and the creation of a syllabus based on that curriculum through lesson planning.As a result,I examined the curriculum and structure as a perspective for introducing IBCTL into graduate school of teacher education in Japan,where advanced teacher training is required.I found that a core curriculum and structure that incorporates the core of the IBCTL into the core of graduate school of teacher education programs is important for implementing an IB education that is aligned with the advancement of teacher training and the development of student agency.展开更多
Aiming at the problem of innovative talent training in the industry field in characteristic software colleges,combined with the actual situation of Software College of Northeastern University,this paper analyzes the c...Aiming at the problem of innovative talent training in the industry field in characteristic software colleges,combined with the actual situation of Software College of Northeastern University,this paper analyzes the construction requirements of characteristic talent training mode and training scheme,puts forward the reform of characteristic software innovative talent training scheme integrating production and education,and takes the characteristic direction of financial technology as an example to introduce the curriculum construction based on industry-education integration and school-enterprise cooperation.展开更多
To analyse and optimize a enterprise process in a wide scope, an activity-based method of modeling resource capabilities is presented. It models resource capabilities by means of the same structure as an activity, tha...To analyse and optimize a enterprise process in a wide scope, an activity-based method of modeling resource capabilities is presented. It models resource capabilities by means of the same structure as an activity, that is, resource capabilities are defined by input objects, actions and output objects. A set of activity-based resource capability modeling hales and matching rules between an activity and a resource are introduced. This method can not only be used to describe capability of manufacturing tools, but also capability of persons and applications, etc. It unifies methods of modeling capability of all kinds of resources in an enterprise and supports the ootimization of the resource allocation of a orocess.展开更多
Traumatic injuries to spinal cord elicit diverse signaling pathways leading to unselective and complex pathological outcomes：death of multiple classes of neural cells,formation of cystic cavities and glial scars,disr...Traumatic injuries to spinal cord elicit diverse signaling pathways leading to unselective and complex pathological outcomes：death of multiple classes of neural cells,formation of cystic cavities and glial scars,disruption of axonal connections,and demyelination of spared axons,all of which can contribute more or less to debilitating functional impairments found in patients with spinal cord injury.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
Protein S-sulfenylation(protein sulfenic acid),as one of the most significant oxidative post-translational modifications(OxiPTMs),plays a vital role in regulating protein function.A variety of activity-based probes ha...Protein S-sulfenylation(protein sulfenic acid),as one of the most significant oxidative post-translational modifications(OxiPTMs),plays a vital role in regulating protein function.A variety of activity-based probes have been developed to profile sulfenic acid in living cells.However,due to the transient presence and low content of sulfenic acid in living cell,high doses of probes are needed to achieve efficient labeling.More importantly,current probes have no temporal control over sulfenic acid labeling.To overcome these limitations,two caged cysteine sulfenic acid probes DYn-2-ONB and DYn-2-Cou with either an o-nitrobenzyl or coumarin protecting group were developed in this study.Both probes can be efficiently uncaged via irradiation to produce the active C-nucleophile probe DYn-2.Labeling assay in living cells demonstrated DYn-2-ONB exhibited better labeling capacity compared with DYn-2,providing it as a powerful tool for improved monitoring of protein S-sulfenylation in living cells.展开更多
Activity-based Ubiquitin probes(Ub-ABPs)carrying a reporter group have emerged as effective tools for the investigation of deubiquitinating enzymes(DUBs),such as studying the molecular mechanism of DUBs,profiling new ...Activity-based Ubiquitin probes(Ub-ABPs)carrying a reporter group have emerged as effective tools for the investigation of deubiquitinating enzymes(DUBs),such as studying the molecular mechanism of DUBs,profiling new DUBs.But so far,the synthesis of commonly used biotin-bearing Ub-ABPs is a technical challenge.Here,we report a one-pot semi-synthetic strategy for the acquiring of Ub-ABPs carrying a biotin tag through sequential enzymatic ligation,N-S acyl transfer and aminolysis reaction without any purification steps.These probes enable to capture the different family of DUBs for enrichment and immunoblotting using the attached biotin tag.展开更多
Based on the theory of activity-based costing and the idea of value chain,activity optimization and cost control are carried out on the whole construction process of agricultural water conservancy projects. Through th...Based on the theory of activity-based costing and the idea of value chain,activity optimization and cost control are carried out on the whole construction process of agricultural water conservancy projects. Through the use of literature review,case analysis and statistical analysis and other methods,with agricultural water conservancy projects as the research object,and comparing activity-based costing with the traditional model of cost accounting,the writer carries out the corresponding value chain analysis,and comes to the following conclusion: the statistical calculation and analysis of the entire construction process based on activity-based costing can accurately and effectively control the costs of water conservancy projects. Through the use of activity-based costing,the cost data of agricultural water conservancy projects is more detailed and accurate,and cost management personnel can also find non-value-added activities,optimize the enterprise's value chain and achieve cost control objectives through the analysis of the activity chain and value chain of agricultural water conservancy projects.展开更多
In order to evaluate and estimate me cosEs oi prouuct~ plt, uu^u e vironment properly, an improved activity-based costing （ABC） model is presented. By utilizing the input-output analysis method, the complex consumpt...In order to evaluate and estimate me cosEs oi prouuct~ plt, uu^u e vironment properly, an improved activity-based costing （ABC） model is presented. By utilizing the input-output analysis method, the complex consumption relationships in a complex manufacturing environment are first expressed. The consumption characteristics （mainly presented by the activity rates） of all production activities are extracted by solving these relationships. Then with the con- sumption characteristics and operating parameters of these activities, the detailed cost consumption of a product in its manufacturing process is estimated. A case study is finally given based on the compressor products of a manufacturing company, and its effectiveness is shown. As the cost influ- ence of complex consumption relationships is fully considered, the limitation of traditional ABC method is overcome, and therefore a high accuracy in product cost estimation under the complex manufacturing environment can be achieved.展开更多
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, an...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.展开更多
An organization’s costing system is a system that helps the management with the strategy planning while the system plays an important role in providing accurate cost information about the products and customers.In ot...An organization’s costing system is a system that helps the management with the strategy planning while the system plays an important role in providing accurate cost information about the products and customers.In other words,the costing management system is important to provide timely and quality information to help managers in their decision-making process.Producing quality graduates is the main objective of any university and the cost of quality or the cost of poor quality is one that is often difficult to measure in higher education.This can be partly attributed to the fact that most accounting systems are not structured to capture important cost-of-quality information.In order to succeed,many organizations tend to shift from conventional or traditional costing system to Activity-based costing(ABC).ABC provides both higher education administrators and policymakers with better information on which to base decisions.The use of multiple cost pools and drivers under ABC leads to more detailed and accurate product costing than that provided by traditional cost systems.This paper attempts to investigate the possibilities and limitations of implementing ABC in universities.More specifically the study makes use of the case study method to illustrate the implementation of activity-based costing of library services in a private university in the Kingdom of Bahrain.The research methodology of the case study is a combination of both descriptive and quantitative analyses.The study identified six categories of cost pools which are related to the activities of the library as well as 17 relevant cost drivers.Accordingly,ABC should lead to a better understanding of what drives costs and,by extension,what changes are necessary to reduce costs.Unnecessary activities that do not add value to services can be identified and eliminated.Further ABC is feasible in an academic library and that much can be gained from the process of analyzing activities.However,more work needs to be done in terms of designing accounting and other information systems to capture cost and activity transaction data in a more routine and disaggregated form for ABC analysis.展开更多
This study examines a curriculum system developed at the College of Aviation Manufacturing Industry at Nanchang Hangkong University through Industry-Education Integration(I-E Integration).Drawing on engineering educat...This study examines a curriculum system developed at the College of Aviation Manufacturing Industry at Nanchang Hangkong University through Industry-Education Integration(I-E Integration).Drawing on engineering education principles and reforms in the Mechanical Design,Manufacturing,and Automation program,it aligns course design with industry needs,integrates technological advancements,and embeds production processes.The approach restructures modular course content based on aviation manufacturing technologies,implements project-based learning via a university-enterprise"factory-in-school"training base,and adopts an Outcome-Based Education(OBE)system for evaluation and improvement.This replicable model provides practical insights for industry-focused curriculum development.展开更多
This study focuses on the deepening paths of ideological and political construction of professional courses in higher vocational colleges,taking the layout design course of the digital media technology major as the re...This study focuses on the deepening paths of ideological and political construction of professional courses in higher vocational colleges,taking the layout design course of the digital media technology major as the research object,and explores the integration mechanism of excellent traditional Chinese culture and professional teaching.The curriculum’s ideological and political reform is advanced through three major measures:Reconstructing the role of teachers,innovating teaching methods,and building a cultural infiltration system.Combined with the three-dimensional assessment mechanism of“professional+culture+value”and the transformation of teaching achievements into competitions,it breaks through the limitations of traditional skill training and systematically solves the problems of formalization tendency and insufficient value guidance existing in the practice of curriculum ideology and politics.It responds to the era proposition of“promoting the creative transformation of excellent traditional Chinese culture,”and provides an operable solution for higher vocational colleges to break the predicament of“emphasizing skills while neglecting culture.”展开更多
This paper presents a systematic comparison of the curriculum design and application orientation of the linear algebra curriculum in our country and abroad.It explains mainly differences in course objectives,teaching ...This paper presents a systematic comparison of the curriculum design and application orientation of the linear algebra curriculum in our country and abroad.It explains mainly differences in course objectives,teaching content,approaches,and feedback mechanisms,reflecting divergent understandings of the discipline’s value within distinct educational ecosystems.Forward-looking and practical conclusions are proposed across five main directions:optimizing course structure,strengthening practical components,deepening interdisciplinary integration,building faculty capacity,and developing teaching resources.The aim is to provide strong conceptual help and realistic guidance for getting real progress in linear algebra education in China.展开更多
文摘COVID-19 placed increased pressure and urgency for effective cost management,resulting in unprecedented financial strains for hospitals.The pandemic also became a catalyst for accelerating digital transformation to improve operations and services in the healthcare industry.Morningdale Hospital is a large and reputable general hospital with a long history in the U.K.You are an intern in the Finance Department of the Hospital.The CEO has asked you to complete a patient-level cost analysis of endoscopic procedures in the Gastrointestinal Department.In your final report,you plan to include a SWOT analysis and a cost analysis using Activity-Based Costing accounting method.
基金supported by 2024 General Program from the Beijing Association of Higher Education(MS2024232).
文摘This study addresses the challenges confronting the ideological and political construction of general artificial intelligence curriculum-namely,the dilution of value guidance amid pluralistic intellectual currents,the superficial internalization of concepts resulting from didactic pedagogy,and the ineffectiveness of character cultivation stemming from fragmented and decontextualized techno-ethical cases.This paper proposes centering the value proposition on“Serving the Nation through Science and Technology”.Leveraging the deeply integrated industry-academia-research-application synergy,we integrate ideological and political elements into the comprehensive technological practice workflow.To achieve this,we(1)incorporate authentic enterprise project practicums to foster students’sense of responsibility;(2)construct a virtual debate platform on technology ethics dilemmas to develop ethical discernment;and(3)organize solution competitions targeting urgent social problems to incubate technology-for-good initiatives.Collectively,these approaches enhance students’technological mission awareness,ethical sensitivity,and social responsibility.
文摘Knowledge distillation has become a standard technique for compressing large language models into efficient student models,but existing methods often struggle to balance prediction accuracy with explanation quality.Recent approaches such as Distilling Step-by-Step(DSbS)introduce explanation supervision,yet they apply it in a uniform manner that may not fully exploit the different learning dynamics of prediction and explanation.In this work,we propose a task-structured curriculum learning(TSCL)framework that structures training into three sequential phases:(i)prediction-only,to establish stable feature representations;(ii)joint prediction-explanation,to align task outputs with rationale generation;and(iii)explanation-only,to refine the quality of rationales.This design provides a simple but effective modification to DSbS,requiring no architectural changes and adding negligible training cost.We justify the phase scheduling with ablation studies and convergence analysis,showing that an initial prediction-heavy stage followed by a balanced joint phase improves both stability and explanation alignment.Extensive experiments on five datasets(e-SNLI,ANLI,CommonsenseQA,SVAMP,and MedNLI)demonstrate that TSCL consistently outperforms strong baselines,achieving gains of+1.7-2.6 points in accuracy and 0.8-1.2 in ROUGE-L,corresponding to relative error reductions of up to 21%.Beyond lexical metrics,human evaluation and ERASERstyle faithfulness diagnostics confirm that TSCL produces more faithful and informative explanations.Comparative training curves further reveal faster convergence and lower variance across seeds.Efficiency analysis shows less than 3%overhead in wall-clock training time and no additional inference cost,making the approach practical for realworld deployment.This study demonstrates that a simple task-structured curriculum can significantly improve the effectiveness of knowledge distillation.By separating and sequencing objectives,TSCL achieves a better balance between accuracy,stability,and explanation quality.The framework generalizes across domains,including medical NLI,and offers a principled recipe for future applications in multimodal reasoning and reinforcement learning.
文摘The purpose of this study is to gain perspectives on introducing IBCTL(International Baccalaureate Certificate in Teaching and Learning)into graduate school of teacher education in Japan,which are currently providing advanced teacher training programs aimed at cultivating student agency,a comprehensive set of skills necessary for children living in the future,as advocated by the Organisation for Economic Co-operation and Development(OECD)Education 2030 Project.To achieve this goal,I examined the curriculum and structure that are important for IB teacher training and the introduction of IBCTL.I attempted to achieve this goal by examining the curriculum being developed at a graduate school of teacher education attempting to implement IBCTL and the creation of a syllabus based on that curriculum through lesson planning.As a result,I examined the curriculum and structure as a perspective for introducing IBCTL into graduate school of teacher education in Japan,where advanced teacher training is required.I found that a core curriculum and structure that incorporates the core of the IBCTL into the core of graduate school of teacher education programs is important for implementing an IB education that is aligned with the advancement of teacher training and the development of student agency.
文摘Aiming at the problem of innovative talent training in the industry field in characteristic software colleges,combined with the actual situation of Software College of Northeastern University,this paper analyzes the construction requirements of characteristic talent training mode and training scheme,puts forward the reform of characteristic software innovative talent training scheme integrating production and education,and takes the characteristic direction of financial technology as an example to introduce the curriculum construction based on industry-education integration and school-enterprise cooperation.
基金the Natural High-Technology Development Program for CIMS of China(Grant No.2003AA413210)
文摘To analyse and optimize a enterprise process in a wide scope, an activity-based method of modeling resource capabilities is presented. It models resource capabilities by means of the same structure as an activity, that is, resource capabilities are defined by input objects, actions and output objects. A set of activity-based resource capability modeling hales and matching rules between an activity and a resource are introduced. This method can not only be used to describe capability of manufacturing tools, but also capability of persons and applications, etc. It unifies methods of modeling capability of all kinds of resources in an enterprise and supports the ootimization of the resource allocation of a orocess.
基金supported by a National Research Foundation of Korea grant funded by the Korean Government(NRF-2014R1A1A2056452 to D.H.H.and NRF-2014M3A9B6034224 to BGK)
文摘Traumatic injuries to spinal cord elicit diverse signaling pathways leading to unselective and complex pathological outcomes：death of multiple classes of neural cells,formation of cystic cavities and glial scars,disruption of axonal connections,and demyelination of spared axons,all of which can contribute more or less to debilitating functional impairments found in patients with spinal cord injury.
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.
基金supported by the National Natural Science Foundation of China(Nos.31871365 and 22177029)Fundamental Research Funds for the Central Universities.
文摘Protein S-sulfenylation(protein sulfenic acid),as one of the most significant oxidative post-translational modifications(OxiPTMs),plays a vital role in regulating protein function.A variety of activity-based probes have been developed to profile sulfenic acid in living cells.However,due to the transient presence and low content of sulfenic acid in living cell,high doses of probes are needed to achieve efficient labeling.More importantly,current probes have no temporal control over sulfenic acid labeling.To overcome these limitations,two caged cysteine sulfenic acid probes DYn-2-ONB and DYn-2-Cou with either an o-nitrobenzyl or coumarin protecting group were developed in this study.Both probes can be efficiently uncaged via irradiation to produce the active C-nucleophile probe DYn-2.Labeling assay in living cells demonstrated DYn-2-ONB exhibited better labeling capacity compared with DYn-2,providing it as a powerful tool for improved monitoring of protein S-sulfenylation in living cells.
基金supported by the National Key R&D Program of China(No.2017YFA0505400)the National Natural Science Foundation of China(Nos.21877024,21972214 and 22277020)。
文摘Activity-based Ubiquitin probes(Ub-ABPs)carrying a reporter group have emerged as effective tools for the investigation of deubiquitinating enzymes(DUBs),such as studying the molecular mechanism of DUBs,profiling new DUBs.But so far,the synthesis of commonly used biotin-bearing Ub-ABPs is a technical challenge.Here,we report a one-pot semi-synthetic strategy for the acquiring of Ub-ABPs carrying a biotin tag through sequential enzymatic ligation,N-S acyl transfer and aminolysis reaction without any purification steps.These probes enable to capture the different family of DUBs for enrichment and immunoblotting using the attached biotin tag.
文摘Based on the theory of activity-based costing and the idea of value chain,activity optimization and cost control are carried out on the whole construction process of agricultural water conservancy projects. Through the use of literature review,case analysis and statistical analysis and other methods,with agricultural water conservancy projects as the research object,and comparing activity-based costing with the traditional model of cost accounting,the writer carries out the corresponding value chain analysis,and comes to the following conclusion: the statistical calculation and analysis of the entire construction process based on activity-based costing can accurately and effectively control the costs of water conservancy projects. Through the use of activity-based costing,the cost data of agricultural water conservancy projects is more detailed and accurate,and cost management personnel can also find non-value-added activities,optimize the enterprise's value chain and achieve cost control objectives through the analysis of the activity chain and value chain of agricultural water conservancy projects.
基金Supported by the National Natural Science Foundation of China(No.61074136)the National Science and Technology Major Project of China(No.2009ZX04014)
文摘In order to evaluate and estimate me cosEs oi prouuct~ plt, uu^u e vironment properly, an improved activity-based costing （ABC） model is presented. By utilizing the input-output analysis method, the complex consumption relationships in a complex manufacturing environment are first expressed. The consumption characteristics （mainly presented by the activity rates） of all production activities are extracted by solving these relationships. Then with the con- sumption characteristics and operating parameters of these activities, the detailed cost consumption of a product in its manufacturing process is estimated. A case study is finally given based on the compressor products of a manufacturing company, and its effectiveness is shown. As the cost influ- ence of complex consumption relationships is fully considered, the limitation of traditional ABC method is overcome, and therefore a high accuracy in product cost estimation under the complex manufacturing environment can be achieved.
文摘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.
文摘An organization’s costing system is a system that helps the management with the strategy planning while the system plays an important role in providing accurate cost information about the products and customers.In other words,the costing management system is important to provide timely and quality information to help managers in their decision-making process.Producing quality graduates is the main objective of any university and the cost of quality or the cost of poor quality is one that is often difficult to measure in higher education.This can be partly attributed to the fact that most accounting systems are not structured to capture important cost-of-quality information.In order to succeed,many organizations tend to shift from conventional or traditional costing system to Activity-based costing(ABC).ABC provides both higher education administrators and policymakers with better information on which to base decisions.The use of multiple cost pools and drivers under ABC leads to more detailed and accurate product costing than that provided by traditional cost systems.This paper attempts to investigate the possibilities and limitations of implementing ABC in universities.More specifically the study makes use of the case study method to illustrate the implementation of activity-based costing of library services in a private university in the Kingdom of Bahrain.The research methodology of the case study is a combination of both descriptive and quantitative analyses.The study identified six categories of cost pools which are related to the activities of the library as well as 17 relevant cost drivers.Accordingly,ABC should lead to a better understanding of what drives costs and,by extension,what changes are necessary to reduce costs.Unnecessary activities that do not add value to services can be identified and eliminated.Further ABC is feasible in an academic library and that much can be gained from the process of analyzing activities.However,more work needs to be done in terms of designing accounting and other information systems to capture cost and activity transaction data in a more routine and disaggregated form for ABC analysis.
基金supported by the China Machinery Industry Education Association 2024 Industry-Education-Research Integration Project(Project No.:ZJJX24CY099)。
文摘This study examines a curriculum system developed at the College of Aviation Manufacturing Industry at Nanchang Hangkong University through Industry-Education Integration(I-E Integration).Drawing on engineering education principles and reforms in the Mechanical Design,Manufacturing,and Automation program,it aligns course design with industry needs,integrates technological advancements,and embeds production processes.The approach restructures modular course content based on aviation manufacturing technologies,implements project-based learning via a university-enterprise"factory-in-school"training base,and adopts an Outcome-Based Education(OBE)system for evaluation and improvement.This replicable model provides practical insights for industry-focused curriculum development.
文摘This study focuses on the deepening paths of ideological and political construction of professional courses in higher vocational colleges,taking the layout design course of the digital media technology major as the research object,and explores the integration mechanism of excellent traditional Chinese culture and professional teaching.The curriculum’s ideological and political reform is advanced through three major measures:Reconstructing the role of teachers,innovating teaching methods,and building a cultural infiltration system.Combined with the three-dimensional assessment mechanism of“professional+culture+value”and the transformation of teaching achievements into competitions,it breaks through the limitations of traditional skill training and systematically solves the problems of formalization tendency and insufficient value guidance existing in the practice of curriculum ideology and politics.It responds to the era proposition of“promoting the creative transformation of excellent traditional Chinese culture,”and provides an operable solution for higher vocational colleges to break the predicament of“emphasizing skills while neglecting culture.”
文摘This paper presents a systematic comparison of the curriculum design and application orientation of the linear algebra curriculum in our country and abroad.It explains mainly differences in course objectives,teaching content,approaches,and feedback mechanisms,reflecting divergent understandings of the discipline’s value within distinct educational ecosystems.Forward-looking and practical conclusions are proposed across five main directions:optimizing course structure,strengthening practical components,deepening interdisciplinary integration,building faculty capacity,and developing teaching resources.The aim is to provide strong conceptual help and realistic guidance for getting real progress in linear algebra education in China.
