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 time-driven activity-based costing has received extensive attention from scholars both at home and abroad in recent years,which has been applied to the calculation of manufacturing operations and the cost of produ...The time-driven activity-based costing has received extensive attention from scholars both at home and abroad in recent years,which has been applied to the calculation of manufacturing operations and the cost of products.However, this approach is rarely introduced into the service sector.As to the hospitality industry, the profitability of the customer usually plays a decisive role in the business process.Therefore, this article takes the hotel service industry as the research point and allocates the costs of resources of each departments to customers according to time drivers.The focus of this paper is to calculate the costs of customers ,and then analyze the profitability of customers in order to take the appropriate marketing strategies to improve the hotel service industry Drofitabilitv.展开更多
A coupled numerical method for the direct numerical simulation of particle-fluid systems is formulated and implemented, resolving an order of magnitude smaller than particle size. The particle motion is described by t...A coupled numerical method for the direct numerical simulation of particle-fluid systems is formulated and implemented, resolving an order of magnitude smaller than particle size. The particle motion is described by the time-driven hard-sphere model, while the hydrodynamic equations governing fluid flow are solved by the lattice Boltzmann method （LBM）, Particle-fluid coupling is realized by an immersed boundary method （IBM）, which considers the effect of boundary on surrounding fluid as a restoring force added to the governing equations of the fluid. The proposed scheme is validated in the classical flow-around-cylinder simulations, and preliminary application of this scheme to fluidization is reported, demonstrating it to be a promising computational strategy for better understanding complex behavior in particle-fluid systems.展开更多
The classical discrete element approach(DEM)based on Newtonian dynamics can be divided into two major groups,event-driven methods(EDM)and timedriven methods(TDM).Generally speaking,TDM simulations are suited for cases...The classical discrete element approach(DEM)based on Newtonian dynamics can be divided into two major groups,event-driven methods(EDM)and timedriven methods(TDM).Generally speaking,TDM simulations are suited for cases with high volume fractions where there are collisions between multiple objects.EDM simulations are suited for cases with low volume fractions from the viewpoint of CPU time.A method combining EDM and TDM called Hybrid Algorithm of event-driven and time-driven methods(HAET)is presented in this paper.The HAET method employs TDM for the areas with high volume fractions and EDM for the remaining areas with low volume fractions.It can decrease the CPU time for simulating granular flows with strongly non-uniform volume fractions.In addition,a modified EDM algorithm using a constant time as the lower time step limit is presented.Finally,an example is presented to demonstrate the hybrid algorithm.展开更多
Abstract:Empirical study on managerial accounting has been a bottleneck in the development of the accounting subject.Data acquisition,variahle handling and the choice of empirical method are the difficulty of manageri...Abstract:Empirical study on managerial accounting has been a bottleneck in the development of the accounting subject.Data acquisition,variahle handling and the choice of empirical method are the difficulty of managerial accounting research.The activity-based costing is an important hranch of the field of managerial accounting.‘"The Asso iation Between Activity-Based Costing and Manufacturing Performance"by ltner,Lanen and Larcker provides learning and reference model for managerial accounting.This literature using survey method to obtain empirical data,using multiple regression analysis models,path analysis model and the logit model to estimate the results.Additionally,it uses two-step residual method to solve the endogenous problem,and firstly reveals the relationship between activity-based costing and six variables of operating performance.This paper based on appreciation and evaluation perspective to analyze the literature,Paradigm and conclusions of literature study are worthy of our managerial accounting researchers and corporate practitioners to learm and inspire.展开更多
Background:Economic impact of robotic liver surgery(RLS)is still a debated issue due to the heterogeneity of liver resections considered and the lack of a rigorous methodology.Therefore,the aim of this study is to per...Background:Economic impact of robotic liver surgery(RLS)is still a debated issue due to the heterogeneity of liver resections considered and the lack of a rigorous methodology.Therefore,the aim of this study is to perform a time-driven activity-based costing(TD-ABC)comparing the costs of RLS,laparoscopic liver surgery(LLS)and open liver surgery(OLS)in the context of complex liver resections and to compare short term perioperative outcomes.Methods:The institutional databases of two Italian high volume hepatobiliary centres were retrospectively reviewed from February 2021 to April 2022.Patients submitted to major hepatectomies or postero-superior liver resections were selected and divided into three groups according to the approach scheduled(RLS,LLS and OLS)and compared.Major contributors of perioperative expenses were calculated using the TD-ABC model and accurately quantifying each unit resource consumed per patient and the time spent performing each activity.A primary intention-to-treat analysis(ITT-A)including conversions in the RLS and LLS groups was performed.Results:Forty-seven RLS,101 LLS and 124 OLS were collected.LLS and RLS showed reduced blood loss,morbidity,mortality and hospital stay compared with open.A trend towards reduced conversion rate in RLS compared to LLS was registered.Total costs associated with RLS were estimated at€10,637 vs.€9,543 for LLS and vs.€13,960 for OLS.The higher intraoperative costs associated with RLS(+153.3%vs.OLS and+148.2%vs.LLS,P<0.001),primarily related to surgical equipment expenses,were slightly offset by the postoperative savings(−56.0%vs.OLS and−29.4%vs.LLS,P<0.001)resulting from significantly reduced hospital stays.Conclusions:RLS offers economic advantages over OLS,as initial higher costs are offset by better perioperative outcomes.The evolving robotic marketplace is expected to drive down RLS costs,promoting widespread adoption in minimally invasive procedures.Despite its higher costs than LLS,RLS’s ability to enhance minimally invasive feasibility makes it a preferred choice for complex cases,reducing the need for conversions.展开更多
Fully resolved simulations of particulate and aggregative fluidization systems are performed suc-cessfully with the so-called combined lattice Boltzmann method and time-driven hard-sphere model （LBM-TDHS）. In this m...Fully resolved simulations of particulate and aggregative fluidization systems are performed suc-cessfully with the so-called combined lattice Boltzmann method and time-driven hard-sphere model （LBM-TDHS）. In this method, the discrete particle phase is described by time-driven hard-sphere model, and the governing equations of the continuous fluid phase are solved with lattice Boltz-mann method. Particle-fluid coupling is implemented by immersed moving boundary method. Time averaged flow structure of the simulated results show the formation of core-annulus structure and sigmoid distribution of voidage in the axial direction, which are typical phenomena in fluidization systems. Combining the results of the simulation, the energy consumption Nst for suspending and transporting solids is calculated from the direct numerical simulation （DNS） of fluidization, and the stability criterion Nst/NT = rain proposed in EMMS/bubbling model is verified numerically. Further-more the numerical results show that the value of Nst/NT in particulate fiuidization is much higher than that in aggregative fluidization, but Nst/NT = rain is effective for both particulate and aggregative fluidization.展开更多
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The time-driven activity-based costing has received extensive attention from scholars both at home and abroad in recent years,which has been applied to the calculation of manufacturing operations and the cost of products.However, this approach is rarely introduced into the service sector.As to the hospitality industry, the profitability of the customer usually plays a decisive role in the business process.Therefore, this article takes the hotel service industry as the research point and allocates the costs of resources of each departments to customers according to time drivers.The focus of this paper is to calculate the costs of customers ,and then analyze the profitability of customers in order to take the appropriate marketing strategies to improve the hotel service industry Drofitabilitv.
基金sponsored by Ministry of Finance under the grant ZDYZ2008-2National Key Science and Technology Project under the grant 2008ZX05014-003-006HZthe Chinese Academy of Sciences under the grant KGCX2-YW-124
文摘A coupled numerical method for the direct numerical simulation of particle-fluid systems is formulated and implemented, resolving an order of magnitude smaller than particle size. The particle motion is described by the time-driven hard-sphere model, while the hydrodynamic equations governing fluid flow are solved by the lattice Boltzmann method （LBM）, Particle-fluid coupling is realized by an immersed boundary method （IBM）, which considers the effect of boundary on surrounding fluid as a restoring force added to the governing equations of the fluid. The proposed scheme is validated in the classical flow-around-cylinder simulations, and preliminary application of this scheme to fluidization is reported, demonstrating it to be a promising computational strategy for better understanding complex behavior in particle-fluid systems.
基金supported by a grant from Department of Energy and Process Engineering,Norwegian University of Science and Technology,Institute for Energy Technology(IFE)and SINTEF through the FACE(Multiphase Flow Assurance Innovation Center)project.
文摘The classical discrete element approach(DEM)based on Newtonian dynamics can be divided into two major groups,event-driven methods(EDM)and timedriven methods(TDM).Generally speaking,TDM simulations are suited for cases with high volume fractions where there are collisions between multiple objects.EDM simulations are suited for cases with low volume fractions from the viewpoint of CPU time.A method combining EDM and TDM called Hybrid Algorithm of event-driven and time-driven methods(HAET)is presented in this paper.The HAET method employs TDM for the areas with high volume fractions and EDM for the remaining areas with low volume fractions.It can decrease the CPU time for simulating granular flows with strongly non-uniform volume fractions.In addition,a modified EDM algorithm using a constant time as the lower time step limit is presented.Finally,an example is presented to demonstrate the hybrid algorithm.
文摘Abstract:Empirical study on managerial accounting has been a bottleneck in the development of the accounting subject.Data acquisition,variahle handling and the choice of empirical method are the difficulty of managerial accounting research.The activity-based costing is an important hranch of the field of managerial accounting.‘"The Asso iation Between Activity-Based Costing and Manufacturing Performance"by ltner,Lanen and Larcker provides learning and reference model for managerial accounting.This literature using survey method to obtain empirical data,using multiple regression analysis models,path analysis model and the logit model to estimate the results.Additionally,it uses two-step residual method to solve the endogenous problem,and firstly reveals the relationship between activity-based costing and six variables of operating performance.This paper based on appreciation and evaluation perspective to analyze the literature,Paradigm and conclusions of literature study are worthy of our managerial accounting researchers and corporate practitioners to learm and inspire.
文摘Background:Economic impact of robotic liver surgery(RLS)is still a debated issue due to the heterogeneity of liver resections considered and the lack of a rigorous methodology.Therefore,the aim of this study is to perform a time-driven activity-based costing(TD-ABC)comparing the costs of RLS,laparoscopic liver surgery(LLS)and open liver surgery(OLS)in the context of complex liver resections and to compare short term perioperative outcomes.Methods:The institutional databases of two Italian high volume hepatobiliary centres were retrospectively reviewed from February 2021 to April 2022.Patients submitted to major hepatectomies or postero-superior liver resections were selected and divided into three groups according to the approach scheduled(RLS,LLS and OLS)and compared.Major contributors of perioperative expenses were calculated using the TD-ABC model and accurately quantifying each unit resource consumed per patient and the time spent performing each activity.A primary intention-to-treat analysis(ITT-A)including conversions in the RLS and LLS groups was performed.Results:Forty-seven RLS,101 LLS and 124 OLS were collected.LLS and RLS showed reduced blood loss,morbidity,mortality and hospital stay compared with open.A trend towards reduced conversion rate in RLS compared to LLS was registered.Total costs associated with RLS were estimated at€10,637 vs.€9,543 for LLS and vs.€13,960 for OLS.The higher intraoperative costs associated with RLS(+153.3%vs.OLS and+148.2%vs.LLS,P<0.001),primarily related to surgical equipment expenses,were slightly offset by the postoperative savings(−56.0%vs.OLS and−29.4%vs.LLS,P<0.001)resulting from significantly reduced hospital stays.Conclusions:RLS offers economic advantages over OLS,as initial higher costs are offset by better perioperative outcomes.The evolving robotic marketplace is expected to drive down RLS costs,promoting widespread adoption in minimally invasive procedures.Despite its higher costs than LLS,RLS’s ability to enhance minimally invasive feasibility makes it a preferred choice for complex cases,reducing the need for conversions.
基金supported by the National Natural Science Foundation of China under Grant No.21106155the Chinese Academy of Sciences under Grant No.XDA07080303
文摘Fully resolved simulations of particulate and aggregative fluidization systems are performed suc-cessfully with the so-called combined lattice Boltzmann method and time-driven hard-sphere model （LBM-TDHS）. In this method, the discrete particle phase is described by time-driven hard-sphere model, and the governing equations of the continuous fluid phase are solved with lattice Boltz-mann method. Particle-fluid coupling is implemented by immersed moving boundary method. Time averaged flow structure of the simulated results show the formation of core-annulus structure and sigmoid distribution of voidage in the axial direction, which are typical phenomena in fluidization systems. Combining the results of the simulation, the energy consumption Nst for suspending and transporting solids is calculated from the direct numerical simulation （DNS） of fluidization, and the stability criterion Nst/NT = rain proposed in EMMS/bubbling model is verified numerically. Further-more the numerical results show that the value of Nst/NT in particulate fiuidization is much higher than that in aggregative fluidization, but Nst/NT = rain is effective for both particulate and aggregative fluidization.
