On the basis of describing the connotation of agricultural intangible asset and cost method,the technical ideas of appraising by cost method are introduced.The article analyzes the advantages(simple appraisal principl...On the basis of describing the connotation of agricultural intangible asset and cost method,the technical ideas of appraising by cost method are introduced.The article analyzes the advantages(simple appraisal principle and easy to understand and grasp;overall consideration of various factors related to appraisal result value)and disadvantages(high appraisal cost;difficult to appraise and grasp various appraisal factors)of appraising by cost method.The article also summarizes the precondition of appraising by cost method:it is applicable to appraise the agricultural intangible asset which can be reproduced and afresh developed.Based on the cognition of agricultural intangible asset and the relevant rules of Ministry of Finance on appraisal of intangible asset by using cost method,the model of appraising agricultural intangible asset by cost method is constructed.That is:agricultural intangible asset value=replacement cost of agricultural intangible asset×newness rate+opportunity cost of agricultural intangible asset.Determine and analyze parameters of the model,in order to offer references for appraisers to appraise agricultural intangible asset value more reasonably.展开更多
Accompanied by the impact of the epidemic and the diversified development of domestic and foreign economic and political situations, it has certain impact on the development and transformation of China's market ec...Accompanied by the impact of the epidemic and the diversified development of domestic and foreign economic and political situations, it has certain impact on the development and transformation of China's market economy and enterprises. In order to better adapt to the development of diversified market environment and accelerate the transformation and upgrading of enterprise development, enterprise units must further optimize the cost management model and management methods, so as to achieve the dual promotion of enterprise cost management and cost control capabilities. This paper firstly analyzes the concept connotation and implementation value of target cost control, and briefly analyzes the shortcomings and deficiencies of enterprise cost management at this stage. Finally, it puts forward the specific operation process of applying target cost method to enterprise cost control.展开更多
This paper serves to appraise the monetary cost of coastal recreational resources in Qingdao using the travel cost method(TCM),which is typically used in developed countries.The total revenue produced by Qingdao’s co...This paper serves to appraise the monetary cost of coastal recreational resources in Qingdao using the travel cost method(TCM),which is typically used in developed countries.The total revenue produced by Qingdao’s coastal recreational resources is about RMB 5.511010 annually,based on questionnaires given at Qingdao’s major tourist destinations.These questionnaires establish correlation functions that factor in the number of tourists,travel expenses,etc.The data processing software named Eviews was used to determine the tourist demand regression curve and to calculate their residual and actual travel expenses.The results of this study can provide a scientific basis for applicable industries interested in development and management decision-making.Therefore,this study assesses the reasonable usage of coastal recreational resources.展开更多
Objective:To develop a rapid,cost effective RT-PCR method for the mass scale diagnosis of such diseases at the vireraia stage to find out the actual disease burden in that area.Methods:For this purpose,cases with the ...Objective:To develop a rapid,cost effective RT-PCR method for the mass scale diagnosis of such diseases at the vireraia stage to find out the actual disease burden in that area.Methods:For this purpose,cases with the history of only short febrile illness were considered.Thus 157 samples with the history of dengue/chikungunya like illness and only 58 samples with a history of acute encephalitis syndrome(AES)were selected.Results:Out of 157 samples,42 and 74 were detected as dengue and chikungunya,respectively and out of 58 AES cases only 23 could be detected as Japanese encephalitis by this RT-PCR method.Conclusions:This cost effective RT-PCR method can detect the total positive cases that remain undetected by EL1SA method.Moreover,this method is capable to detect the viral RNA from patients'sera even after the appearance of IgM antibody at one fifth costs as compared with the other commercially available kits.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
The offshore pipeline network in the U.S. Gulf of Mexico is the largest and most transparent system in the world. A review of deepwater projects in the region provides insight into construction cost and installation m...The offshore pipeline network in the U.S. Gulf of Mexico is the largest and most transparent system in the world. A review of deepwater projects in the region provides insight into construction cost and installation methods and the evolution of contract strategies. Pipeline projects are identified as export systems, infield flowline systems, and combined export and infield systems, and three dozen deepwater pipeline installations from 1980–2014 are described based on Offshore Technology Conference(OTC) and Society of Petroleum Engineers(SPE) industry publications and press release data. Export lines and infield flowlines are equally represented and many projects used a combination of J-lay, S-lay and reel methods with rigid steel, flexible line, and pipe-in-pipe systems. The average 2014 inflation-adjusted cost for pipeline projects based on OTC/SPE publications was $2.76 million/mi and ranged from $520 000/mi to $12.94 million/mi. High cost pipelines tend to be short segments or specialized pipeline. Excluding the two cost endpoints, the majority of projects ranged from $1 to $6 million/mi. The average inflation-adjusted cost to install deepwater pipelines in the U.S. Gulf of Mexico based on available public data is estimated at $3.1 million/mi.展开更多
目的探讨病种成本可视化分析系统的设计与构建。方法选择Power BI作为可视化分析工具。采集病种成本相关数据,导入Power BI并建立数据模型,编写度量值。采用Power BI Desktop设计可视化界面,对分析结果进行可视化展示,构建完整的病种成...目的探讨病种成本可视化分析系统的设计与构建。方法选择Power BI作为可视化分析工具。采集病种成本相关数据,导入Power BI并建立数据模型,编写度量值。采用Power BI Desktop设计可视化界面,对分析结果进行可视化展示,构建完整的病种成本可视化分析系统。结果可视化分析系统从总体概况、科室成本分析、DRG成本分析、DIP成本分析及病种成本分析五个角度进行分析展示,展示内容丰富,具有良好的洞察与分析效果。结论本研究应用Power BI快速实现了病种成本可视化分析系统的构建。病种成本可视化分析系统可为精细化管理和决策提供有效支持。展开更多
Despite a multitude of theoretical discussions on China's mixed ownership reform, very few studies have addressed realistic questions concerning the implementation of the reform. The Resolutions of the Third Plenu...Despite a multitude of theoretical discussions on China's mixed ownership reform, very few studies have addressed realistic questions concerning the implementation of the reform. The Resolutions of the Third Plenum of the 18 th CPC Central Committee and other reform strategies have outlined the reform of sectors with natural monopoly, including urban public utility sectors. The question is how mixed ownership reform should be carried out in sectors of natural monopoly, or which public utilities sectors should enjoy priority of mixed ownership reform. To answer this question, this paper employs data of large public utility enterprises in China from 1998 to 2008, and estimates the natural monopoly attribute at the industry level and corporate total factor productivity(TFP) using cost function analysis method excluding the impact of product price factor. Based on the difference-indifferences-in-differences(DDD) method of natural experiment, an empirical test is carried out for the relationship among natural monopoly, mixed ownership reform and corporate productivity. Our results suggest that:(1) Statistically, mixed ownership reform cannot significantly increase corporate TFP in sectors with natural monopoly;(2) mixed ownership reform should not be carried out indiscriminately on a nationwide basis and for all public utilities sectors. Such an attempt of reform without distinguishing natural monopoly and the level of competitiveness is fraught with policy uncertainties;(3) relative to sectors with natural monopoly, corporate productivity in competitive sectors after mixed ownership reform will improve more significantly and enjoy greater "policy dividends" of institutional reform. Therefore, mixed ownership reform should be carried out first in competitive sectors.展开更多
Glaciers,with their unique and spectacular appearances and rich and varied terrain,have received widespread attention and become important tourist attractions.This paper uses the travel cost method to estimate the rec...Glaciers,with their unique and spectacular appearances and rich and varied terrain,have received widespread attention and become important tourist attractions.This paper uses the travel cost method to estimate the recreational value of the glacier tourism resources of Yulong Snow Mountain(also called Jade Dragon Snow Mountain),which is the most developed glacier tourist attraction in China.First-hand information was obtained through field surveys,and the travel costs of visitors visiting the Yulong Snow Mountain glacier were calculated before the method was applied to evaluate the recreational value of the focal glacier resource.The results show that the Yulong Snow Mountain consumer surplus associated with its glacier resources in 2016 ranged from 645.59-3439.10 million CNY,and the total recreational value ranged from 1.97-8.17 billion CNY.Approaches allocating travel costs across multiple recreational sites,however,can vary,and there is large difference in estimated results depending on used approaches.Nevertheless,the results of the analysis can help understand the socio-economic value of glacier resources and provide a reference for their development and protection.展开更多
On the basis of the dislocation theory and gravity observation, a joint inversion model is presented with a fitting factor A scaling amplitudes between the gravity and GPS observation data. The test results show that ...On the basis of the dislocation theory and gravity observation, a joint inversion model is presented with a fitting factor A scaling amplitudes between the gravity and GPS observation data. The test results show that the new joint model is better than that taking the scale factor ）, as a constant from the inversion result of MSE （mean square error）. In addition, the random cost method used in the inversion algorithm is revised and improved, which shows that the improved random cost method can easily get the local minimum value and greatly decrease the iteration steps.展开更多
Recreation and beach use constitute core aspects of coastal tourism development since they incorporate various stakeholders at different levels and diverse activities. This research investigates the economical recreat...Recreation and beach use constitute core aspects of coastal tourism development since they incorporate various stakeholders at different levels and diverse activities. This research investigates the economical recreational value of the coastal zone between Molos and Arkitsa, in prefecture of Fthiotida, in Sterea Ellada region, in Greece. The study area provides substantial benefits to host community and remains an advantageous natural setting for tourism sustainable development. An economic valuation of the benefits largely assists the efforts of the local authorities to establish viable tourism products and preferred destination attributes. The travel cost method was used to estimate recreation demand. Based on personal and on site interviews 1,433 questionnaires were collected. The consumer surplus per day enjoyed by the visitors is 22,352.28 （Euros）. The analysis assigned a considerable value to the coastal zone. Results shed light on core issues such as environmental management and proper resource allocation in view of finding areas for further improvement so as to increase consumer surplus by satisfying the needs and wants of coastal visitors.展开更多
This paper first introduces the overview of real estate appraisal theory,the basic situation of real estate appraisal,the basic principles and characteristics of real estate appraisal,and three main appraisal methods....This paper first introduces the overview of real estate appraisal theory,the basic situation of real estate appraisal,the basic principles and characteristics of real estate appraisal,and three main appraisal methods.On this basis,the specific use scope of each method,the meaning of each parameter,and the influencing factors are analyzed.Then,based on the in-depth study of various existing appraisal theories and methods,a new appraisal method is proposed:the appraisal analysis method based on fuzzy analytic hierarchy process.展开更多
文摘On the basis of describing the connotation of agricultural intangible asset and cost method,the technical ideas of appraising by cost method are introduced.The article analyzes the advantages(simple appraisal principle and easy to understand and grasp;overall consideration of various factors related to appraisal result value)and disadvantages(high appraisal cost;difficult to appraise and grasp various appraisal factors)of appraising by cost method.The article also summarizes the precondition of appraising by cost method:it is applicable to appraise the agricultural intangible asset which can be reproduced and afresh developed.Based on the cognition of agricultural intangible asset and the relevant rules of Ministry of Finance on appraisal of intangible asset by using cost method,the model of appraising agricultural intangible asset by cost method is constructed.That is:agricultural intangible asset value=replacement cost of agricultural intangible asset×newness rate+opportunity cost of agricultural intangible asset.Determine and analyze parameters of the model,in order to offer references for appraisers to appraise agricultural intangible asset value more reasonably.
文摘Accompanied by the impact of the epidemic and the diversified development of domestic and foreign economic and political situations, it has certain impact on the development and transformation of China's market economy and enterprises. In order to better adapt to the development of diversified market environment and accelerate the transformation and upgrading of enterprise development, enterprise units must further optimize the cost management model and management methods, so as to achieve the dual promotion of enterprise cost management and cost control capabilities. This paper firstly analyzes the concept connotation and implementation value of target cost control, and briefly analyzes the shortcomings and deficiencies of enterprise cost management at this stage. Finally, it puts forward the specific operation process of applying target cost method to enterprise cost control.
基金“Qingdao City Government Two Hundred Research Project Topics:Value Appraisal for Qingdao’s Coastal Recreational Resources”(2007-B-19)。
文摘This paper serves to appraise the monetary cost of coastal recreational resources in Qingdao using the travel cost method(TCM),which is typically used in developed countries.The total revenue produced by Qingdao’s coastal recreational resources is about RMB 5.511010 annually,based on questionnaires given at Qingdao’s major tourist destinations.These questionnaires establish correlation functions that factor in the number of tourists,travel expenses,etc.The data processing software named Eviews was used to determine the tourist demand regression curve and to calculate their residual and actual travel expenses.The results of this study can provide a scientific basis for applicable industries interested in development and management decision-making.Therefore,this study assesses the reasonable usage of coastal recreational resources.
基金supported by the Department of Science and Technology,Goverment of West Bengal.India[grant No.705(Sanc.)ST/P/S&T/9G-27/2007]
文摘Objective:To develop a rapid,cost effective RT-PCR method for the mass scale diagnosis of such diseases at the vireraia stage to find out the actual disease burden in that area.Methods:For this purpose,cases with the history of only short febrile illness were considered.Thus 157 samples with the history of dengue/chikungunya like illness and only 58 samples with a history of acute encephalitis syndrome(AES)were selected.Results:Out of 157 samples,42 and 74 were detected as dengue and chikungunya,respectively and out of 58 AES cases only 23 could be detected as Japanese encephalitis by this RT-PCR method.Conclusions:This cost effective RT-PCR method can detect the total positive cases that remain undetected by EL1SA method.Moreover,this method is capable to detect the viral RNA from patients'sera even after the appearance of IgM antibody at one fifth costs as compared with the other commercially available kits.
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.
基金provided through the U.S. Department of the Interior, Bureau of Ocean Energy Management
文摘The offshore pipeline network in the U.S. Gulf of Mexico is the largest and most transparent system in the world. A review of deepwater projects in the region provides insight into construction cost and installation methods and the evolution of contract strategies. Pipeline projects are identified as export systems, infield flowline systems, and combined export and infield systems, and three dozen deepwater pipeline installations from 1980–2014 are described based on Offshore Technology Conference(OTC) and Society of Petroleum Engineers(SPE) industry publications and press release data. Export lines and infield flowlines are equally represented and many projects used a combination of J-lay, S-lay and reel methods with rigid steel, flexible line, and pipe-in-pipe systems. The average 2014 inflation-adjusted cost for pipeline projects based on OTC/SPE publications was $2.76 million/mi and ranged from $520 000/mi to $12.94 million/mi. High cost pipelines tend to be short segments or specialized pipeline. Excluding the two cost endpoints, the majority of projects ranged from $1 to $6 million/mi. The average inflation-adjusted cost to install deepwater pipelines in the U.S. Gulf of Mexico based on available public data is estimated at $3.1 million/mi.
文摘Despite a multitude of theoretical discussions on China's mixed ownership reform, very few studies have addressed realistic questions concerning the implementation of the reform. The Resolutions of the Third Plenum of the 18 th CPC Central Committee and other reform strategies have outlined the reform of sectors with natural monopoly, including urban public utility sectors. The question is how mixed ownership reform should be carried out in sectors of natural monopoly, or which public utilities sectors should enjoy priority of mixed ownership reform. To answer this question, this paper employs data of large public utility enterprises in China from 1998 to 2008, and estimates the natural monopoly attribute at the industry level and corporate total factor productivity(TFP) using cost function analysis method excluding the impact of product price factor. Based on the difference-indifferences-in-differences(DDD) method of natural experiment, an empirical test is carried out for the relationship among natural monopoly, mixed ownership reform and corporate productivity. Our results suggest that:(1) Statistically, mixed ownership reform cannot significantly increase corporate TFP in sectors with natural monopoly;(2) mixed ownership reform should not be carried out indiscriminately on a nationwide basis and for all public utilities sectors. Such an attempt of reform without distinguishing natural monopoly and the level of competitiveness is fraught with policy uncertainties;(3) relative to sectors with natural monopoly, corporate productivity in competitive sectors after mixed ownership reform will improve more significantly and enjoy greater "policy dividends" of institutional reform. Therefore, mixed ownership reform should be carried out first in competitive sectors.
基金supported by the National Natural Science Foundation of China(Grant No.41690143)the Fund from the State Key Laboratory of Cryospheric Sciences,Chinese Academy of Sciences(Grant No.SKLCS-OP-201602)the Fundamental Research Funds for the Central Universities from Nanjing Agricultural University,China(Grant No.SK2016033)
文摘Glaciers,with their unique and spectacular appearances and rich and varied terrain,have received widespread attention and become important tourist attractions.This paper uses the travel cost method to estimate the recreational value of the glacier tourism resources of Yulong Snow Mountain(also called Jade Dragon Snow Mountain),which is the most developed glacier tourist attraction in China.First-hand information was obtained through field surveys,and the travel costs of visitors visiting the Yulong Snow Mountain glacier were calculated before the method was applied to evaluate the recreational value of the focal glacier resource.The results show that the Yulong Snow Mountain consumer surplus associated with its glacier resources in 2016 ranged from 645.59-3439.10 million CNY,and the total recreational value ranged from 1.97-8.17 billion CNY.Approaches allocating travel costs across multiple recreational sites,however,can vary,and there is large difference in estimated results depending on used approaches.Nevertheless,the results of the analysis can help understand the socio-economic value of glacier resources and provide a reference for their development and protection.
基金Project supported by Programfor NewCentury Excellent Talentsin University(No. NCET-04-0681) Hubei Province Excellent Young Sciencisit Foun-dation (No.2002AC011) +2 种基金the National Natural Science Foundation of China (No.40344023) Fund of Key Laboratory of Geodesy and Dynamic ,In-stitute of Geodesy and Geophysics , Chinese Academy of Science (No.L04-02) and Open Research Fund Programof the Key Laboratory of GeospaceEnvironment and Geodesy, Ministry of Education, China (No.905276031-04-08 ,950276031-04-10) .
文摘On the basis of the dislocation theory and gravity observation, a joint inversion model is presented with a fitting factor A scaling amplitudes between the gravity and GPS observation data. The test results show that the new joint model is better than that taking the scale factor ）, as a constant from the inversion result of MSE （mean square error）. In addition, the random cost method used in the inversion algorithm is revised and improved, which shows that the improved random cost method can easily get the local minimum value and greatly decrease the iteration steps.
文摘Recreation and beach use constitute core aspects of coastal tourism development since they incorporate various stakeholders at different levels and diverse activities. This research investigates the economical recreational value of the coastal zone between Molos and Arkitsa, in prefecture of Fthiotida, in Sterea Ellada region, in Greece. The study area provides substantial benefits to host community and remains an advantageous natural setting for tourism sustainable development. An economic valuation of the benefits largely assists the efforts of the local authorities to establish viable tourism products and preferred destination attributes. The travel cost method was used to estimate recreation demand. Based on personal and on site interviews 1,433 questionnaires were collected. The consumer surplus per day enjoyed by the visitors is 22,352.28 （Euros）. The analysis assigned a considerable value to the coastal zone. Results shed light on core issues such as environmental management and proper resource allocation in view of finding areas for further improvement so as to increase consumer surplus by satisfying the needs and wants of coastal visitors.
文摘This paper first introduces the overview of real estate appraisal theory,the basic situation of real estate appraisal,the basic principles and characteristics of real estate appraisal,and three main appraisal methods.On this basis,the specific use scope of each method,the meaning of each parameter,and the influencing factors are analyzed.Then,based on the in-depth study of various existing appraisal theories and methods,a new appraisal method is proposed:the appraisal analysis method based on fuzzy analytic hierarchy process.
