In the process of China’s national economic development,the construction industry is a very important component and has a direct impact on the level of China’s economic construction.Nowadays,the development speed of...In the process of China’s national economic development,the construction industry is a very important component and has a direct impact on the level of China’s economic construction.Nowadays,the development speed of the prefabricated construction industry is constantly accelerating.To effectively ensure the economic benefits of engineering projects,it is necessary to comprehensively strengthen cost budgeting and cost control.This article analyzes the cost budget of prefabricated construction projects,introduces the application advantages of prefabricated construction,and proposes specific cost budgeting and cost control measures,hoping to provide some reference for relevant researchers.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
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
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
Community participation and community based management are topical themes in current policy and discussion revolving around decision-making processes especially those dealing with natural resources management.This rev...Community participation and community based management are topical themes in current policy and discussion revolving around decision-making processes especially those dealing with natural resources management.This review shows that while governments have accepted the need to either cede or devolve control and management of natural resources to the local communities,the communities are not part and parcel of the planning and budgeting which are crucial in decisionmaking.Communities were seen to be more involved in the implementation of natural resource management programs but lacked ownership of the projects.This causes lack of commitment to the programs and at times hostile reaction from the communities.The communities are always at the receiving end when it pertains to losses in the exchange.Community participation was shown to be effective when the local population is involved not as co-operating users but as natural resource managers or owner managers.展开更多
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 over extraction of groundwater from the coastal aquifers, result in reduction of groundwater resource and lowering of water level. In general, the depletion of groundwater level enhances the landward migration of ...The over extraction of groundwater from the coastal aquifers, result in reduction of groundwater resource and lowering of water level. In general, the depletion of groundwater level enhances the landward migration of saltwater wedge. Pondicherry is one such region with recent alluvium as the major formation. Since the study area forms a part of the coastal aquifer system this behaves as a fragile ecosystem. The present study has been attempted to calculate the extraction of water and to estimate the amount of recharge into this alluvial aquifer by using groundwater level variations. The monthly water level fluctuation was observed during the study period (2000-2002) in eighteen locations. The maximum rise in groundwater level observed during 2000 was considered as the initial water level for the study and the subsequent decline in water level (draw down) was monitored monthly until the rising trend was noted. This indicates the fall in water level due to extraction. Later keeping the deepest draw down as the initial value increasing water level trend was studied until there was a notice of decline in groundwater level. This indicates as the rise in water level due to recharge. This method of observation carried out at a single location was adopted for all eighteen locations. The spatial representation of these data for eighteen locations were carried out by using GIS and the area occupied by different groundwater level contours were calculated and the amount of water withdrawn/re- charged was estimated. The maximum recharge was noted in the central and the northern part of the study area when compared to the other regions. Similarly, the maximum discharge was noted in the northern and the southern part of the study area during the study period.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
Agriculture is a leading strategic sector in Turkey as it is in entire world. Despite this strategic significance, risks, and uncertainties, the dependence on natural conditions turns agriculture into a disadvantaged ...Agriculture is a leading strategic sector in Turkey as it is in entire world. Despite this strategic significance, risks, and uncertainties, the dependence on natural conditions turns agriculture into a disadvantaged sector. Just because of these disadvantages, agriculture is protected by various support policies throughout the world. Agricultural policies of Turkey have initiated with institutionalization policies of the Republican period and progressed through product supports, input supports, and low-interest credit implementations of the planned period. These policies experienced serious reforms at the beginning of 2000s. Within the scope of Agricultural supports and Reforms Implementation Project （ARIP）, agricultural supports tried to be gathered under a single roof and Direct Income Support （DIS） implementations started. The DIS implementations lasted for eight years and terminated in 2008. The aim of this study is to examine agricultural supports in Turkey and their shares in the public budget. As material, macroeconomic data are used in this study. The data consist of transfers from the ministry of food, agriculture, and livestock to agriculture and budget numbers. The results of the study reveal that current agricultural policy tools are implemented as area-based supports, subsidiary payments, rural development, and agricultural insurance supports. The budget allocated to agriculture and the share of agricultural supports in Gross Domestic Product （GDP） of Turkey does not exhibit much change in years. Considering the policies and supports provided in developed countries and especially in European Union （EU） countries, it recommend for Turkey that the share of agricultural supports in total budget should be increased to levels in those countries.展开更多
Industrial sites are selected in many of the developing countries without taking into consideration some pertinent criteria that are directly affecting the sustainability of such industries in the locations after comm...Industrial sites are selected in many of the developing countries without taking into consideration some pertinent criteria that are directly affecting the sustainability of such industries in the locations after commissioning. Industries are located in some areas based on political influence rather than facility availability that support industry＇s productivity. In this study a criteria model was developed for assessing the present industrial site locations based on predetermined influencing factors called criteria. In the model provision was made for the sorting out of deficient influencing factors for the purpose of upgrading them to the minimum level required called benchmark through periodical allocation of appropriate funds. In validating the model, identified industrial sites located in selected States of Nigeria were surveyed. Data were collected on factors such as power supply, marketability and raw malerial availability which were considered influential to the sustainability of industry＇s site in the respective areas. Data were analysed for the criteria identified along the line of industrial categories which included large-, medium-, and small-scales. Benchmarks, as well as levels of criteria in the respective regions were determined using statistical weighted averages and the results were used as input to the model. The output results of the model showed that none of the industrial sites located in the selected six States of the South-Western Nigeria were productivity supportive. However, a good performance was achieved in a site with a budget of S13 million （US Dollars） for the upgrading of the deficient facilities in the next three years.展开更多
This study examined the relationship between budget participation and managerial performance as mediated by trust in supervisor and explored the moderating role of budget-goal difficulty on budget participation, trust...This study examined the relationship between budget participation and managerial performance as mediated by trust in supervisor and explored the moderating role of budget-goal difficulty on budget participation, trust in supervisor, and managerial performance. One-hundred-fifty-eight useful responses were drawn at random from subordinate managers of manufacturing companies listed on the Taiwan Stock Exchange. The mediating effect of trust in supervisor was examined by path analysis. Subgroup analysis was used to examine the contingency effect of budget-goal difficulty on the mediating role of trust in supervisor between budget participation and performance. The findings support our hypotheses and demonstrate the mediating effect of trust in supervisor and the moderating effect of budget-goal difficulty.展开更多
Behavioral finance is a field that is scrutinizing the adequacy of traditional financial theories using insights from the disciplines of psychology and sociology. Many studies within its realm test the stock market be...Behavioral finance is a field that is scrutinizing the adequacy of traditional financial theories using insights from the disciplines of psychology and sociology. Many studies within its realm test the stock market behaviors, and behavioral phenomena are still to be tested in the area of corporate finance. This study aims to contribute to the behavioral corporate finance literature by a research in one of the psychological phenomena affecting the decision makers＇ abilities to reach conclusions rationally. In this study, it is aimed to investigate one of the biases, namely, the optimism bias in corporate capital budgeting decisions. Optimism in decision making can be associated with estimating lower costs and higher revenues. Thus, by assessing the forecasts of decision makers, the existence of optimism in their decisions is tried to be seen. This study aims at contributing to the literature in that it is conducted in an emerging country like Turkey.展开更多
This article takes water enterprises as the research object,exploring the organic combination of comprehensive budget management under the trend of digitalization and digital technology in the new era,as well as the p...This article takes water enterprises as the research object,exploring the organic combination of comprehensive budget management under the trend of digitalization and digital technology in the new era,as well as the process of management system reform.Introduce the current status of its budget management work,comprehensively analyze the architecture and operation mode of the current comprehensive budget management system of water enterprises,and evaluate and analyze the overall situation and shortcomings of its budget management system based on financial data such as budget formulation and execution.From the perspective of digital restructuring and upgrading of comprehensive budget management work,corresponding countermeasures are proposed to make up for the shortcomings and suggestions for the future development of the enterprise’s comprehensive budget.展开更多
In groundwater hydrology,aquitard heterogeneity is often less considered compared to aquifers,despite its significant impact on groundwater hydraulics and groundwater resources evaluation.A semi-analytical solution is...In groundwater hydrology,aquitard heterogeneity is often less considered compared to aquifers,despite its significant impact on groundwater hydraulics and groundwater resources evaluation.A semi-analytical solution is derived for pumping-induced well hydraulics and groundwater budget with consideration of vertical heterogeneity in aquitard hydraulic conductivity(K)and specific storage(S_(s)).The proposed new solution is innovative in its partitioning of the aquitard into multiple homogeneous sub-layers to enable consideration of various forms of vertically heterogeneous K or S_(s).Two scenarios of analytical investigations are explored:one is the presence of aquitard interlayers with distinct K or S_(s) values,a common field-scale occurrence;another is an exponentially depth-decaying aquitard S_(s),a regional-scale phenomenon supported by statistical analysis.Analytical investigations reveal that a low-K interlayer can significantly increase aquifer drawdown and enhance aquifer/aquitard depletion;a high-S_(s) interlayer can noticeably reduce aquifer drawdown and increase aquitard depletion.Locations of low-K or high-S_(s) interlayers also significantly impact well hydraulics and groundwater budget.In the context of an exponentially depth-decaying aquitard S_(s),a larger decay exponent can enhance aquifer drawdown.When using current models with a vertically homogeneous aquitard,half the sum of the geometric and harmonic means of exponentially depth-decaying aquitard S_(s) should be used to calculate aquitard depletion and unconfined aquifer leakage.展开更多
The construction industry plays an important role in China's social and economic development, and the project cost runs through the whole life cycle of the construction project, which is the key measure to control...The construction industry plays an important role in China's social and economic development, and the project cost runs through the whole life cycle of the construction project, which is the key measure to control the construction cost. Therefore, in the civil engineering cost management, do a good job in the preparation of construction drawing budget can improve the comprehensive performance of construction engineering to a certain extent, and improve the economic benefits for construction enterprises.展开更多
Permafrost regions of Qilian Mountains in China are rich in gas hydrate resources.Once greenhouse gases in deep frozen layer are released into the atmosphere during hydrate mining,a series of negative consequences occ...Permafrost regions of Qilian Mountains in China are rich in gas hydrate resources.Once greenhouse gases in deep frozen layer are released into the atmosphere during hydrate mining,a series of negative consequences occur.This study aims to evaluate the impact of hydrate thermal exploitation on regional permafrost and carbon budgets based on a multi-physical field coupling simulation.The results indicate that the permeability of the frozen soil is anisotropic,and the low permeability frozen layer can seal the methane gas in the natural state.Heat injection mining of hydrates causes the continuous melting of permafrost and the escape of methane gas,which transforms the regional permafrost from a carbon sink to a carbon source.A higher injection temperature concentrates the heat and causes uneven melting of the upper frozen layer,which provides a dominant channel for methane gas and results in increased methane emissions.However,dense heat injection wells cause more uniform melting of the lower permafrost layer,and the melting zone does not extend to the upper low permeability formation,which cannot provide advantageous channels for methane gas.Therefore,a reasonable and dense number of heat injection wells can reduce the risk of greenhouse gas emissions during hydrate exploitation.展开更多
Engineering construction is a complex system engineering, the construction time is relatively long, the cost structure is relatively complex. Therefore, in the construction of the project, it is necessary to control t...Engineering construction is a complex system engineering, the construction time is relatively long, the cost structure is relatively complex. Therefore, in the construction of the project, it is necessary to control the project cost systematically, take reasonable and effective control measures, reduce the project cost, improve the control level of the project cost, and obtain good economic benefits. At the same time, the construction project budget cost control foundation and the accuracy of cost control can guarantee the good work in this respect. Analyze and expatiate the construction budget preparation method and the construction drawing related content, in order to strengthen the construction cost control, reduce the cost, and obtain good economic benefit.展开更多
文摘In the process of China’s national economic development,the construction industry is a very important component and has a direct impact on the level of China’s economic construction.Nowadays,the development speed of the prefabricated construction industry is constantly accelerating.To effectively ensure the economic benefits of engineering projects,it is necessary to comprehensively strengthen cost budgeting and cost control.This article analyzes the cost budget of prefabricated construction projects,introduces the application advantages of prefabricated construction,and proposes specific cost budgeting and cost control measures,hoping to provide some reference for relevant researchers.
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.
文摘Community participation and community based management are topical themes in current policy and discussion revolving around decision-making processes especially those dealing with natural resources management.This review shows that while governments have accepted the need to either cede or devolve control and management of natural resources to the local communities,the communities are not part and parcel of the planning and budgeting which are crucial in decisionmaking.Communities were seen to be more involved in the implementation of natural resource management programs but lacked ownership of the projects.This causes lack of commitment to the programs and at times hostile reaction from the communities.The communities are always at the receiving end when it pertains to losses in the exchange.Community participation was shown to be effective when the local population is involved not as co-operating users but as natural resource managers or owner managers.
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 over extraction of groundwater from the coastal aquifers, result in reduction of groundwater resource and lowering of water level. In general, the depletion of groundwater level enhances the landward migration of saltwater wedge. Pondicherry is one such region with recent alluvium as the major formation. Since the study area forms a part of the coastal aquifer system this behaves as a fragile ecosystem. The present study has been attempted to calculate the extraction of water and to estimate the amount of recharge into this alluvial aquifer by using groundwater level variations. The monthly water level fluctuation was observed during the study period (2000-2002) in eighteen locations. The maximum rise in groundwater level observed during 2000 was considered as the initial water level for the study and the subsequent decline in water level (draw down) was monitored monthly until the rising trend was noted. This indicates the fall in water level due to extraction. Later keeping the deepest draw down as the initial value increasing water level trend was studied until there was a notice of decline in groundwater level. This indicates as the rise in water level due to recharge. This method of observation carried out at a single location was adopted for all eighteen locations. The spatial representation of these data for eighteen locations were carried out by using GIS and the area occupied by different groundwater level contours were calculated and the amount of water withdrawn/re- charged was estimated. The maximum recharge was noted in the central and the northern part of the study area when compared to the other regions. Similarly, the maximum discharge was noted in the northern and the southern part of the study area during the study period.
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Agriculture is a leading strategic sector in Turkey as it is in entire world. Despite this strategic significance, risks, and uncertainties, the dependence on natural conditions turns agriculture into a disadvantaged sector. Just because of these disadvantages, agriculture is protected by various support policies throughout the world. Agricultural policies of Turkey have initiated with institutionalization policies of the Republican period and progressed through product supports, input supports, and low-interest credit implementations of the planned period. These policies experienced serious reforms at the beginning of 2000s. Within the scope of Agricultural supports and Reforms Implementation Project （ARIP）, agricultural supports tried to be gathered under a single roof and Direct Income Support （DIS） implementations started. The DIS implementations lasted for eight years and terminated in 2008. The aim of this study is to examine agricultural supports in Turkey and their shares in the public budget. As material, macroeconomic data are used in this study. The data consist of transfers from the ministry of food, agriculture, and livestock to agriculture and budget numbers. The results of the study reveal that current agricultural policy tools are implemented as area-based supports, subsidiary payments, rural development, and agricultural insurance supports. The budget allocated to agriculture and the share of agricultural supports in Gross Domestic Product （GDP） of Turkey does not exhibit much change in years. Considering the policies and supports provided in developed countries and especially in European Union （EU） countries, it recommend for Turkey that the share of agricultural supports in total budget should be increased to levels in those countries.
文摘Industrial sites are selected in many of the developing countries without taking into consideration some pertinent criteria that are directly affecting the sustainability of such industries in the locations after commissioning. Industries are located in some areas based on political influence rather than facility availability that support industry＇s productivity. In this study a criteria model was developed for assessing the present industrial site locations based on predetermined influencing factors called criteria. In the model provision was made for the sorting out of deficient influencing factors for the purpose of upgrading them to the minimum level required called benchmark through periodical allocation of appropriate funds. In validating the model, identified industrial sites located in selected States of Nigeria were surveyed. Data were collected on factors such as power supply, marketability and raw malerial availability which were considered influential to the sustainability of industry＇s site in the respective areas. Data were analysed for the criteria identified along the line of industrial categories which included large-, medium-, and small-scales. Benchmarks, as well as levels of criteria in the respective regions were determined using statistical weighted averages and the results were used as input to the model. The output results of the model showed that none of the industrial sites located in the selected six States of the South-Western Nigeria were productivity supportive. However, a good performance was achieved in a site with a budget of S13 million （US Dollars） for the upgrading of the deficient facilities in the next three years.
文摘This study examined the relationship between budget participation and managerial performance as mediated by trust in supervisor and explored the moderating role of budget-goal difficulty on budget participation, trust in supervisor, and managerial performance. One-hundred-fifty-eight useful responses were drawn at random from subordinate managers of manufacturing companies listed on the Taiwan Stock Exchange. The mediating effect of trust in supervisor was examined by path analysis. Subgroup analysis was used to examine the contingency effect of budget-goal difficulty on the mediating role of trust in supervisor between budget participation and performance. The findings support our hypotheses and demonstrate the mediating effect of trust in supervisor and the moderating effect of budget-goal difficulty.
文摘Behavioral finance is a field that is scrutinizing the adequacy of traditional financial theories using insights from the disciplines of psychology and sociology. Many studies within its realm test the stock market behaviors, and behavioral phenomena are still to be tested in the area of corporate finance. This study aims to contribute to the behavioral corporate finance literature by a research in one of the psychological phenomena affecting the decision makers＇ abilities to reach conclusions rationally. In this study, it is aimed to investigate one of the biases, namely, the optimism bias in corporate capital budgeting decisions. Optimism in decision making can be associated with estimating lower costs and higher revenues. Thus, by assessing the forecasts of decision makers, the existence of optimism in their decisions is tried to be seen. This study aims at contributing to the literature in that it is conducted in an emerging country like Turkey.
文摘This article takes water enterprises as the research object,exploring the organic combination of comprehensive budget management under the trend of digitalization and digital technology in the new era,as well as the process of management system reform.Introduce the current status of its budget management work,comprehensively analyze the architecture and operation mode of the current comprehensive budget management system of water enterprises,and evaluate and analyze the overall situation and shortcomings of its budget management system based on financial data such as budget formulation and execution.From the perspective of digital restructuring and upgrading of comprehensive budget management work,corresponding countermeasures are proposed to make up for the shortcomings and suggestions for the future development of the enterprise’s comprehensive budget.
基金financially supported by the National Key Research and Development Program of China(Grant No.2019YFC1804301)the National Science Fourdation of China(Grant No.42272279,41902244)partial support from a Discovery Grant awarded by the Natural Sciences and Engineering Research Council of Canada(NSERC)。
文摘In groundwater hydrology,aquitard heterogeneity is often less considered compared to aquifers,despite its significant impact on groundwater hydraulics and groundwater resources evaluation.A semi-analytical solution is derived for pumping-induced well hydraulics and groundwater budget with consideration of vertical heterogeneity in aquitard hydraulic conductivity(K)and specific storage(S_(s)).The proposed new solution is innovative in its partitioning of the aquitard into multiple homogeneous sub-layers to enable consideration of various forms of vertically heterogeneous K or S_(s).Two scenarios of analytical investigations are explored:one is the presence of aquitard interlayers with distinct K or S_(s) values,a common field-scale occurrence;another is an exponentially depth-decaying aquitard S_(s),a regional-scale phenomenon supported by statistical analysis.Analytical investigations reveal that a low-K interlayer can significantly increase aquifer drawdown and enhance aquifer/aquitard depletion;a high-S_(s) interlayer can noticeably reduce aquifer drawdown and increase aquitard depletion.Locations of low-K or high-S_(s) interlayers also significantly impact well hydraulics and groundwater budget.In the context of an exponentially depth-decaying aquitard S_(s),a larger decay exponent can enhance aquifer drawdown.When using current models with a vertically homogeneous aquitard,half the sum of the geometric and harmonic means of exponentially depth-decaying aquitard S_(s) should be used to calculate aquitard depletion and unconfined aquifer leakage.
文摘The construction industry plays an important role in China's social and economic development, and the project cost runs through the whole life cycle of the construction project, which is the key measure to control the construction cost. Therefore, in the civil engineering cost management, do a good job in the preparation of construction drawing budget can improve the comprehensive performance of construction engineering to a certain extent, and improve the economic benefits for construction enterprises.
基金supported by the Second Tibetan Plateau Scientific Expedition and Research Program(STEP)(No.2019QZKK0904)the National Natural Science Foundation of China(Nos.42107190,41972287 and 42277144)。
文摘Permafrost regions of Qilian Mountains in China are rich in gas hydrate resources.Once greenhouse gases in deep frozen layer are released into the atmosphere during hydrate mining,a series of negative consequences occur.This study aims to evaluate the impact of hydrate thermal exploitation on regional permafrost and carbon budgets based on a multi-physical field coupling simulation.The results indicate that the permeability of the frozen soil is anisotropic,and the low permeability frozen layer can seal the methane gas in the natural state.Heat injection mining of hydrates causes the continuous melting of permafrost and the escape of methane gas,which transforms the regional permafrost from a carbon sink to a carbon source.A higher injection temperature concentrates the heat and causes uneven melting of the upper frozen layer,which provides a dominant channel for methane gas and results in increased methane emissions.However,dense heat injection wells cause more uniform melting of the lower permafrost layer,and the melting zone does not extend to the upper low permeability formation,which cannot provide advantageous channels for methane gas.Therefore,a reasonable and dense number of heat injection wells can reduce the risk of greenhouse gas emissions during hydrate exploitation.
文摘Engineering construction is a complex system engineering, the construction time is relatively long, the cost structure is relatively complex. Therefore, in the construction of the project, it is necessary to control the project cost systematically, take reasonable and effective control measures, reduce the project cost, improve the control level of the project cost, and obtain good economic benefits. At the same time, the construction project budget cost control foundation and the accuracy of cost control can guarantee the good work in this respect. Analyze and expatiate the construction budget preparation method and the construction drawing related content, in order to strengthen the construction cost control, reduce the cost, and obtain good economic benefit.
