Ajzen’s theory of planned behavior(TPB)suggests that planned behavior is determined by behavioral intention.Despite extensive literature based on TPB,household mental budgeting behavior explained by TPB is underexplo...Ajzen’s theory of planned behavior(TPB)suggests that planned behavior is determined by behavioral intention.Despite extensive literature based on TPB,household mental budgeting behavior explained by TPB is underexplored.The current study empirically tested TPB factors in light of mental budgeting behavior.The hypothesized model was tested using partial least squares structural equation modeling(PLS-SEM).PLS-SEM was employed using a Likert-scaled questionnaire administered to 275 households.The results indicate that mental budgeting attitude and mental budgeting past behavior strongly predict mental budgeting intention,and mental budgeting intention predicts mental budgeting behavior.Further,mental budgeting intention partially mediates the relationship between mental budgeting attitude and mental budgeting behavior,and mental budgeting past behavior and mental budgeting behavior.This study contributes to the academic interest in theoretical progress in household behavior.展开更多
The Double Take column looks at a single topic from an African and Chinese perspective.This month,we discuss the concept of travel with a small budget.The concept of Qiongyou-travelling on a tight budget-has gained si...The Double Take column looks at a single topic from an African and Chinese perspective.This month,we discuss the concept of travel with a small budget.The concept of Qiongyou-travelling on a tight budget-has gained significant traction among young travellers in China.展开更多
Budgetary control system is a sin quo non for every business irrespective of whether it is small,medium or large.It is used for forecasting,fixing the responsibility of the departments,and the effective utilization of...Budgetary control system is a sin quo non for every business irrespective of whether it is small,medium or large.It is used for forecasting,fixing the responsibility of the departments,and the effective utilization of resources.It in turn leads to increase in the productivity,profitability and return on investment.Budgetary control system helps the senior managers to ensure that spending limits are adequate.Budgetary control system becomes one of the most vital and critical area of business management.Presently,much attention has been given to improving of budgetary control and planning and their interrelationship in developing countries including India.Two-way analysis is made in this paper:One is developing predictor model for an effective budgetary control system for listed companies in India and the other is the analysis on the quality reporting system for financial statements especially budgetary control system.The method of research is empirical which tests the feasibility of solution using empirical evidences based on the statistical applications.The result of the current study shows that effective budgetary control factors are prominent in determining the budgetary control system in Indian listed companies and have significant correlation between dependent and independent variables.The study suggested initiating steps for using budget as a tool for optimum use of available resources,for avoiding conflicts among departments while allocation of resources and for increasing the inspirational quality of the budget for budgetary control.展开更多
The heat content(HC)of water masses on the Ross Sea continental shelf plays an important role in regulating the circulations and the basal melting of the Ross Ice Shelf(RIS).Yet,the evolution of the HC on the Ross Sea...The heat content(HC)of water masses on the Ross Sea continental shelf plays an important role in regulating the circulations and the basal melting of the Ross Ice Shelf(RIS).Yet,the evolution of the HC on the Ross Sea continental shelf is still not clear due to the sparsity of observations.By employing a coupled regional ocean-sea ice-ice shelf model for the Ross Sea,this study analyzes the heat budget of water masses over the continental shelf and in the RIS cavity.According to the topographic features and the HC density,the continental shelf region is divided into 17 subdomains.The heat budget of the middle layer for every subdomain is analyzed.In addition,the heat budget for the RIS cavity is assessed for the first time.Owing to Modified Circumpolar Deep Water intrusion,water masses over the eastern shelf are warmer than over the western shelf,with the coldest water identified in the southwestern inner shelf.The horizontal heat flux mainly provides heat to the continental shelf,while the atmospheric forcing tends to warm up the ocean during the ice-melting period and cool down the ocean during the ice-freezing period.The vertical heat flux is generally upward and transports heat from the deep layer to the upper layer.In the RIS cavity,the seasonal cycle of the HC is dominated by the horizontal flux across the RIS front rather than the basal thermal forcing of the RIS.展开更多
With the developing and rapidly changing technology,marketing strategies have necessarily changed in order to meet the demands and needs of consumers.The inability of businesses to keep up with this changing system pu...With the developing and rapidly changing technology,marketing strategies have necessarily changed in order to meet the demands and needs of consumers.The inability of businesses to keep up with this changing system pushes them out of the process.In daily life,where consumption never ends,marketing strategies are also consumed very quickly.Although the name changes according to age,the main goal is always more profitability.Digitalization of sales and marketing has made shopping in virtual environments widespread.Most customer services are performed by chatbots.It is seen that these studies are also carried out in the field of health services.From Siri to augmented reality applications,they are in our lives.These intelligent systems date back to the 1970s.So,where are the artificial intelligence and intelligent robots that have taken their place in almost every sector,from health to defense,which has been the favorite of recent years?Although the answer to this question has only recently begun to be researched,it seems that it will be one of the most important issues in the near future.In this study,which seeks a definitive answer to this question,the place and future of artificial intelligence in marketing strategies are discussed.In addition to contributing to the academic world,the study is thought to be useful in artificial intelligence studies.展开更多
This paper applies conflict management theory to study customer conflicts in budget hotels.Utilizing investigations and data analysis from budget hotels in Guilin,Guangxi Province,China,it identifies the factors that ...This paper applies conflict management theory to study customer conflicts in budget hotels.Utilizing investigations and data analysis from budget hotels in Guilin,Guangxi Province,China,it identifies the factors that influence the formation of customer conflicts and describes the characteristics of each stage in the development process,as well as the dual role of the conflicts.The paper also presents strategies for managing the transition from non-confrontational to confrontational conflicts.展开更多
Correction to:Nano-Micro Letters(2025)17:191 https://doi.org/10.1007/s40820-025-01702-7 Following the publication of the original article[1],the authors reported an error in Fig.3(b),and the figure legend was reversed...Correction to:Nano-Micro Letters(2025)17:191 https://doi.org/10.1007/s40820-025-01702-7 Following the publication of the original article[1],the authors reported an error in Fig.3(b),and the figure legend was reversed.The correct Fig.3 has been provided in this orrection.展开更多
With rapid development, the agriculture in the European Union （EU） is al- ways in the wodd＇s leading ranks, and with relatively complete systems, the devel- opment of agricultural budget in EU also has achieved a l...With rapid development, the agriculture in the European Union （EU） is al- ways in the wodd＇s leading ranks, and with relatively complete systems, the devel- opment of agricultural budget in EU also has achieved a lot. China＇s agricultural budget has been improved gradually with the rapid economic development, but also has exposed a series of problems. Therefore, countermeasures and suggestions are proposed through the comparative analysis on the agriculture budgeting, budget en- forcement, budget supervision between Europe and China.展开更多
Daytime activity budgets of feral goats （ Capra hircus ） were studied in 1981, 1982 and 2000 on the Isle of Rum, northwest Scotland. This paper analyzes the influence of key weather variables （temperature and rainf...Daytime activity budgets of feral goats （ Capra hircus ） were studied in 1981, 1982 and 2000 on the Isle of Rum, northwest Scotland. This paper analyzes the influence of key weather variables （temperature and rainfall） and seasonal variations in daylength on daytime activity budgets. This study showed that the percentage of daytime spent in feeding by feral goats on Rum Island decreased with average monthly temperature, while the percentage of daytime spent in lying increased and rainfall had no significant effects on the percentage daytime spent in feeding or lying. The daylength varied greatly from January to December with the longest daylength being in June and July, and the shortest one in December and January. The amount of daytime spent feeding decreased from summer to winter, although the percentage of daytime spent feeding increased greatly from summer to winter. The seasonal variations in daylength seem to be an important factor in constraining feral goats＇ activity, especially in the cold and wet winters when forage biomass and quality are both at their lowest level. We discuss the influence of such constraining effects on the forage intake of these goats and their winter survival rate, as well as its implication for population regulation of these goats.展开更多
In July 2006, the diurnal activity rhythms of 13 heads of captive Qinling golden takin were observed in Shaanxi Provincial Centre for the Breeding and Conservation of Rare Wildlife （SPCBCRW） at daylight （from 9：00...In July 2006, the diurnal activity rhythms of 13 heads of captive Qinling golden takin were observed in Shaanxi Provincial Centre for the Breeding and Conservation of Rare Wildlife （SPCBCRW） at daylight （from 9：00 am to 4：00 pm in July）. The behavioral ethnogram was identified through observation at the sampling site, with the behaviors of golden takin recorded at 5 min interval using instantaneous scannable sampling method. The results indicated that the resting of golden takin took an important part in the daylight activities. Meanwhile, drinking and urinating and defecating were 1.92 and 0.54 and 0.92 times per head per day. Ambient temperature had a strong effect on the diurnal activity rhythms of golden takin. The diurnal activity rhymes were affected by ages of the animals effectively, which was expressed through differentiation of the time budgets. Moreover, different individuals in the same population showed some non-synchronously activity rhythms.展开更多
The interannual variation characteristics of NPP and carbon emission of Liaoning forest in recent 50 years (from 1961 to 2008) were analyzed based on the hydrothermal optimized NPP model and soil respiration Q10 model...The interannual variation characteristics of NPP and carbon emission of Liaoning forest in recent 50 years (from 1961 to 2008) were analyzed based on the hydrothermal optimized NPP model and soil respiration Q10 model.The results showed that the total amount of annual NPP was increased in recent 50 years,in which the amount of NPP (83.9 Mt) in 2008 was 2.8 times as high as that in 1961.Amount of NPP per unit area changed with different years,and the maximum value was 36.5% more than the minimum one.The net carbon budget of Liaoning forest was carbon sink,with annual 2.1 t CO2/hm2.展开更多
The nitrogen(N) and phosphorus(P) budget and the ecological efficiency of a polyculture system of sea cucumber(Apostichopus japonicus), jellyfish(Rhopilema esculenta) and shrimp(Fenneropenaeus chinensis) were studied ...The nitrogen(N) and phosphorus(P) budget and the ecological efficiency of a polyculture system of sea cucumber(Apostichopus japonicus), jellyfish(Rhopilema esculenta) and shrimp(Fenneropenaeus chinensis) were studied in a cofferdam, 120.2 ha in size. The nutrients were supplied by spring tide inflow. In total, 139600 kg N yr-1 and 9730 kg P yr-1 input to the system; while 118900 kg N yr-1 and 2840 kg P yr-1 outflowed from the system concurrently, thus the outflow was 85.7%(N) and 29.2%(P) of inflow. The production of N and P was 889.5 kg yr-1 and 49.28 kg yr-1(sea cucumber) and 204 kg yr-1 and 18.03 kg yr-1(jellyfish and shrimp), respectively. The utilization rate of N and P by polycultured animals was 7.8‰ and 6.9‰, respectively, 21.9% and 38% higher than that of monocultured sea cucumber. Our results indicated that the polyculture system was an efficient culture system of animals and a remediation system of coastal environment as well; it scavenged 14.3% and 70.8% of N and P, respectively. Such an ecological efficiency may be improved further by increasing either the stocking density or the size of sea cucumber or both.展开更多
The fund budget of multipurpose transit smart card systems is studied by stochastic programming to assign limited funds to different applications reasonably. Under the constraints of a gross fund, models of chance-con...The fund budget of multipurpose transit smart card systems is studied by stochastic programming to assign limited funds to different applications reasonably. Under the constraints of a gross fund, models of chance-constrained and dependentchance for the fund budget of multipurpose transit smart card systems are established with application scale and social demand as random variables, respectively aiming to maximize earnings and satisfy the service requirements the furthest; and the genetic algorithm based on stochastic simulation is adopted for model solution. The calculation results show that the fund budget differs greatly with different system objectives which can cause the systems to have distinct expansibilities, and the application scales of some applications may not satisfy user demands with limited funds. The analysis results indicate that the forecast of application scales and application future demands should be done first, and then the system objective is determined according to the system mission, which can help reduce the risks of fund budgets.展开更多
An appropriate advertising mode selection and allocation of advertising budgets considering advertising budget constraints are developed with the game theory and optimization model.The results show that the advertisin...An appropriate advertising mode selection and allocation of advertising budgets considering advertising budget constraints are developed with the game theory and optimization model.The results show that the advertising budget and the weakening factor of the online advertising effects on the traditional advertising affect sellers advertising,pricing strategies and budget allocation.The effectiveness of combination advertising is a Pareto optimum relative to the traditional advertising in a certain range.The weakening effect of the online advertising on the traditional advertising has a nonlinear effect on the advertising strategy and pricing strategy.In addition,sellers choose combination advertising with different budget constraints,and there is an optimal budget allocation ratio.In certain cases,sellers can obtain an optimal advertising expenditure less than the budget constrain.When sellers adopt combination advertising with enough budget,they do not invest in traditional advertising without limit.Moreover,compared with enough budget,when sellers adopt combination advertising with budget constrain,sellers do not decrease the advertising allocation of online advertising since online advertising is more efficient.展开更多
How to extend the flexibility of the budget control to adapt for need of strategy management and management control is a difficult and very important problem. The purpose of this paper is to study tentatively this pro...How to extend the flexibility of the budget control to adapt for need of strategy management and management control is a difficult and very important problem. The purpose of this paper is to study tentatively this problem based on the extant results of controllability principle and budgeting in management control system of organization. In this paper, three main results are as follows： （1） To disclose that the controllability of an organization is one characteristic of the budgeting systems and the controllability is not impartial and not single personal action. （2） To discuss tentatively an improved budgeting system to improve the several weaknesses of traditional budgeting control that Otley （1999） summarized from the academic and practitioner literatures in order to improve the controllability of strategy management with budget flexibility. （3） To build the new model of flexible budget with three new features： it makes strategy objectives easily achievable and controllable; it makes controllers have a more strategic role; it can balance these multiple goals when they cannot be achieved simultaneously and external conditions are more demanding.展开更多
For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, an...For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, and accounting In the accounting content, budget accounting is an important thing which is worth noting. However, along with the achievements, Vietnam is also facing a number of limitations to be overcome for ensuring transparency in the state budget. Since then, the main purpose of the article is to provide a general picture of budget accounting in Vietnam and what has not been done through finding the relationships with budget regulations and international public sector accounting. The results showed that Vietnam will transform and issue the new law on budget and build up a new model for controlling information published by data accounting system in the future.展开更多
The medium-sized industrial enterprise is the important component of our national economy, its development is fine or not, representing the rise and decline of our national economy, the research focal point of standar...The medium-sized industrial enterprise is the important component of our national economy, its development is fine or not, representing the rise and decline of our national economy, the research focal point of standard lies in what utilizes the west to manage in the theory budgets for the financial administration which strengthens enterprises in The Master Budgeting. This text introduces relevant contents of master budgeting, analyze the difficult problem met in implementing, and combine enterprise's own characteristics to solve. First of all, this kind of enterprise of our country is a kind of enterprise surviving between grouping enterprise and small business, it indicates, there is this kind of enterprise to the demand for development of big enterprise by own enterprise characteristic. Utilize the budgets of enterprises to manage and strengthen management to the budgets of enterprises, introduce, direct against the question that the characteristic of every enterprise uses enterprise's budget management and should be paid attention to.展开更多
文摘Ajzen’s theory of planned behavior(TPB)suggests that planned behavior is determined by behavioral intention.Despite extensive literature based on TPB,household mental budgeting behavior explained by TPB is underexplored.The current study empirically tested TPB factors in light of mental budgeting behavior.The hypothesized model was tested using partial least squares structural equation modeling(PLS-SEM).PLS-SEM was employed using a Likert-scaled questionnaire administered to 275 households.The results indicate that mental budgeting attitude and mental budgeting past behavior strongly predict mental budgeting intention,and mental budgeting intention predicts mental budgeting behavior.Further,mental budgeting intention partially mediates the relationship between mental budgeting attitude and mental budgeting behavior,and mental budgeting past behavior and mental budgeting behavior.This study contributes to the academic interest in theoretical progress in household behavior.
文摘The Double Take column looks at a single topic from an African and Chinese perspective.This month,we discuss the concept of travel with a small budget.The concept of Qiongyou-travelling on a tight budget-has gained significant traction among young travellers in China.
文摘Budgetary control system is a sin quo non for every business irrespective of whether it is small,medium or large.It is used for forecasting,fixing the responsibility of the departments,and the effective utilization of resources.It in turn leads to increase in the productivity,profitability and return on investment.Budgetary control system helps the senior managers to ensure that spending limits are adequate.Budgetary control system becomes one of the most vital and critical area of business management.Presently,much attention has been given to improving of budgetary control and planning and their interrelationship in developing countries including India.Two-way analysis is made in this paper:One is developing predictor model for an effective budgetary control system for listed companies in India and the other is the analysis on the quality reporting system for financial statements especially budgetary control system.The method of research is empirical which tests the feasibility of solution using empirical evidences based on the statistical applications.The result of the current study shows that effective budgetary control factors are prominent in determining the budgetary control system in Indian listed companies and have significant correlation between dependent and independent variables.The study suggested initiating steps for using budget as a tool for optimum use of available resources,for avoiding conflicts among departments while allocation of resources and for increasing the inspirational quality of the budget for budgetary control.
基金supported by the National Key R&D Program of China (Grant No. 2024YFF0506603)the Independent Research Foundation of the Southern Marine Science and Engineering Guangdong Laboratory (Zhuhai) (Grant Nos. SML2023SP201 and SML2021SP306)+2 种基金the Natural Science Foundation of Guangdong Province, China (Grant No. 2024A1515012717)the Southern Marine Science and Engineering Guangdong Laboratory (Zhuhai) (Grant Nos. 313021004, 313022009 and 313022001)the Program of Innovation 2030 on Smart Ocean, Zhejiang University
文摘The heat content(HC)of water masses on the Ross Sea continental shelf plays an important role in regulating the circulations and the basal melting of the Ross Ice Shelf(RIS).Yet,the evolution of the HC on the Ross Sea continental shelf is still not clear due to the sparsity of observations.By employing a coupled regional ocean-sea ice-ice shelf model for the Ross Sea,this study analyzes the heat budget of water masses over the continental shelf and in the RIS cavity.According to the topographic features and the HC density,the continental shelf region is divided into 17 subdomains.The heat budget of the middle layer for every subdomain is analyzed.In addition,the heat budget for the RIS cavity is assessed for the first time.Owing to Modified Circumpolar Deep Water intrusion,water masses over the eastern shelf are warmer than over the western shelf,with the coldest water identified in the southwestern inner shelf.The horizontal heat flux mainly provides heat to the continental shelf,while the atmospheric forcing tends to warm up the ocean during the ice-melting period and cool down the ocean during the ice-freezing period.The vertical heat flux is generally upward and transports heat from the deep layer to the upper layer.In the RIS cavity,the seasonal cycle of the HC is dominated by the horizontal flux across the RIS front rather than the basal thermal forcing of the RIS.
文摘With the developing and rapidly changing technology,marketing strategies have necessarily changed in order to meet the demands and needs of consumers.The inability of businesses to keep up with this changing system pushes them out of the process.In daily life,where consumption never ends,marketing strategies are also consumed very quickly.Although the name changes according to age,the main goal is always more profitability.Digitalization of sales and marketing has made shopping in virtual environments widespread.Most customer services are performed by chatbots.It is seen that these studies are also carried out in the field of health services.From Siri to augmented reality applications,they are in our lives.These intelligent systems date back to the 1970s.So,where are the artificial intelligence and intelligent robots that have taken their place in almost every sector,from health to defense,which has been the favorite of recent years?Although the answer to this question has only recently begun to be researched,it seems that it will be one of the most important issues in the near future.In this study,which seeks a definitive answer to this question,the place and future of artificial intelligence in marketing strategies are discussed.In addition to contributing to the academic world,the study is thought to be useful in artificial intelligence studies.
文摘This paper applies conflict management theory to study customer conflicts in budget hotels.Utilizing investigations and data analysis from budget hotels in Guilin,Guangxi Province,China,it identifies the factors that influence the formation of customer conflicts and describes the characteristics of each stage in the development process,as well as the dual role of the conflicts.The paper also presents strategies for managing the transition from non-confrontational to confrontational conflicts.
基金supported in part by STI 2030-Major Projects under Grant 2022ZD0209200in part by Beijing Natural Science Foundation-Xiaomi Innovation Joint Fund (L233009)+4 种基金in part by National Natural Science Foundation of China under Grant No. 62374099in part by the Tsinghua-Toyota Joint Research Fundin part by the Daikin Tsinghua Union Programin part by Independent Research Program of School of Integrated Circuits,Tsinghua Universitysponsored by CIE-Tencent Robotics X Rhino-Bird Focused Research Program
文摘Correction to:Nano-Micro Letters(2025)17:191 https://doi.org/10.1007/s40820-025-01702-7 Following the publication of the original article[1],the authors reported an error in Fig.3(b),and the figure legend was reversed.The correct Fig.3 has been provided in this orrection.
基金Supported by the Soft Science Project of the Ministry of Agriculture(201603-2)~~
文摘With rapid development, the agriculture in the European Union （EU） is al- ways in the wodd＇s leading ranks, and with relatively complete systems, the devel- opment of agricultural budget in EU also has achieved a lot. China＇s agricultural budget has been improved gradually with the rapid economic development, but also has exposed a series of problems. Therefore, countermeasures and suggestions are proposed through the comparative analysis on the agriculture budgeting, budget en- forcement, budget supervision between Europe and China.
文摘Daytime activity budgets of feral goats （ Capra hircus ） were studied in 1981, 1982 and 2000 on the Isle of Rum, northwest Scotland. This paper analyzes the influence of key weather variables （temperature and rainfall） and seasonal variations in daylength on daytime activity budgets. This study showed that the percentage of daytime spent in feeding by feral goats on Rum Island decreased with average monthly temperature, while the percentage of daytime spent in lying increased and rainfall had no significant effects on the percentage daytime spent in feeding or lying. The daylength varied greatly from January to December with the longest daylength being in June and July, and the shortest one in December and January. The amount of daytime spent feeding decreased from summer to winter, although the percentage of daytime spent feeding increased greatly from summer to winter. The seasonal variations in daylength seem to be an important factor in constraining feral goats＇ activity, especially in the cold and wet winters when forage biomass and quality are both at their lowest level. We discuss the influence of such constraining effects on the forage intake of these goats and their winter survival rate, as well as its implication for population regulation of these goats.
基金The project was sponsored by the Scientific Re-search Foundation for the Returned Overseas Chinese Scholars, State Education Ministry (1999-363).
文摘In July 2006, the diurnal activity rhythms of 13 heads of captive Qinling golden takin were observed in Shaanxi Provincial Centre for the Breeding and Conservation of Rare Wildlife （SPCBCRW） at daylight （from 9：00 am to 4：00 pm in July）. The behavioral ethnogram was identified through observation at the sampling site, with the behaviors of golden takin recorded at 5 min interval using instantaneous scannable sampling method. The results indicated that the resting of golden takin took an important part in the daylight activities. Meanwhile, drinking and urinating and defecating were 1.92 and 0.54 and 0.92 times per head per day. Ambient temperature had a strong effect on the diurnal activity rhythms of golden takin. The diurnal activity rhymes were affected by ages of the animals effectively, which was expressed through differentiation of the time budgets. Moreover, different individuals in the same population showed some non-synchronously activity rhythms.
基金Supported by Public Industry of Science and Technology Ministry (SYKYYW200903)National Natural Science Foundation (40605007)
文摘The interannual variation characteristics of NPP and carbon emission of Liaoning forest in recent 50 years (from 1961 to 2008) were analyzed based on the hydrothermal optimized NPP model and soil respiration Q10 model.The results showed that the total amount of annual NPP was increased in recent 50 years,in which the amount of NPP (83.9 Mt) in 2008 was 2.8 times as high as that in 1961.Amount of NPP per unit area changed with different years,and the maximum value was 36.5% more than the minimum one.The net carbon budget of Liaoning forest was carbon sink,with annual 2.1 t CO2/hm2.
基金supported by the National Key R & D Program (2011BAD13B03)National Marine Public Welfare Project of China (200905020)
文摘The nitrogen(N) and phosphorus(P) budget and the ecological efficiency of a polyculture system of sea cucumber(Apostichopus japonicus), jellyfish(Rhopilema esculenta) and shrimp(Fenneropenaeus chinensis) were studied in a cofferdam, 120.2 ha in size. The nutrients were supplied by spring tide inflow. In total, 139600 kg N yr-1 and 9730 kg P yr-1 input to the system; while 118900 kg N yr-1 and 2840 kg P yr-1 outflowed from the system concurrently, thus the outflow was 85.7%(N) and 29.2%(P) of inflow. The production of N and P was 889.5 kg yr-1 and 49.28 kg yr-1(sea cucumber) and 204 kg yr-1 and 18.03 kg yr-1(jellyfish and shrimp), respectively. The utilization rate of N and P by polycultured animals was 7.8‰ and 6.9‰, respectively, 21.9% and 38% higher than that of monocultured sea cucumber. Our results indicated that the polyculture system was an efficient culture system of animals and a remediation system of coastal environment as well; it scavenged 14.3% and 70.8% of N and P, respectively. Such an ecological efficiency may be improved further by increasing either the stocking density or the size of sea cucumber or both.
基金The Key Technology R& D Program of Jiangsu Scienceand Technology Department(No.BE2006010)the Key Technology R& DProgram of Nanjing Science and Technology Bureau(No.200601001)Sci-ence and Technology Research Projects of Nanjing Metro Headquarters(No.8550143007).
文摘The fund budget of multipurpose transit smart card systems is studied by stochastic programming to assign limited funds to different applications reasonably. Under the constraints of a gross fund, models of chance-constrained and dependentchance for the fund budget of multipurpose transit smart card systems are established with application scale and social demand as random variables, respectively aiming to maximize earnings and satisfy the service requirements the furthest; and the genetic algorithm based on stochastic simulation is adopted for model solution. The calculation results show that the fund budget differs greatly with different system objectives which can cause the systems to have distinct expansibilities, and the application scales of some applications may not satisfy user demands with limited funds. The analysis results indicate that the forecast of application scales and application future demands should be done first, and then the system objective is determined according to the system mission, which can help reduce the risks of fund budgets.
基金The National Natural Science Foundation of China(No.71371050)
文摘An appropriate advertising mode selection and allocation of advertising budgets considering advertising budget constraints are developed with the game theory and optimization model.The results show that the advertising budget and the weakening factor of the online advertising effects on the traditional advertising affect sellers advertising,pricing strategies and budget allocation.The effectiveness of combination advertising is a Pareto optimum relative to the traditional advertising in a certain range.The weakening effect of the online advertising on the traditional advertising has a nonlinear effect on the advertising strategy and pricing strategy.In addition,sellers choose combination advertising with different budget constraints,and there is an optimal budget allocation ratio.In certain cases,sellers can obtain an optimal advertising expenditure less than the budget constrain.When sellers adopt combination advertising with enough budget,they do not invest in traditional advertising without limit.Moreover,compared with enough budget,when sellers adopt combination advertising with budget constrain,sellers do not decrease the advertising allocation of online advertising since online advertising is more efficient.
文摘How to extend the flexibility of the budget control to adapt for need of strategy management and management control is a difficult and very important problem. The purpose of this paper is to study tentatively this problem based on the extant results of controllability principle and budgeting in management control system of organization. In this paper, three main results are as follows： （1） To disclose that the controllability of an organization is one characteristic of the budgeting systems and the controllability is not impartial and not single personal action. （2） To discuss tentatively an improved budgeting system to improve the several weaknesses of traditional budgeting control that Otley （1999） summarized from the academic and practitioner literatures in order to improve the controllability of strategy management with budget flexibility. （3） To build the new model of flexible budget with three new features： it makes strategy objectives easily achievable and controllable; it makes controllers have a more strategic role; it can balance these multiple goals when they cannot be achieved simultaneously and external conditions are more demanding.
文摘For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, and accounting In the accounting content, budget accounting is an important thing which is worth noting. However, along with the achievements, Vietnam is also facing a number of limitations to be overcome for ensuring transparency in the state budget. Since then, the main purpose of the article is to provide a general picture of budget accounting in Vietnam and what has not been done through finding the relationships with budget regulations and international public sector accounting. The results showed that Vietnam will transform and issue the new law on budget and build up a new model for controlling information published by data accounting system in the future.
文摘The medium-sized industrial enterprise is the important component of our national economy, its development is fine or not, representing the rise and decline of our national economy, the research focal point of standard lies in what utilizes the west to manage in the theory budgets for the financial administration which strengthens enterprises in The Master Budgeting. This text introduces relevant contents of master budgeting, analyze the difficult problem met in implementing, and combine enterprise's own characteristics to solve. First of all, this kind of enterprise of our country is a kind of enterprise surviving between grouping enterprise and small business, it indicates, there is this kind of enterprise to the demand for development of big enterprise by own enterprise characteristic. Utilize the budgets of enterprises to manage and strengthen management to the budgets of enterprises, introduce, direct against the question that the characteristic of every enterprise uses enterprise's budget management and should be paid attention to.
