Normal practice of financial management in the defense system is crucial for the performance of assigned tasks. Payment transactions in cash, in addition to non-cash payment system are very important if we take into a...Normal practice of financial management in the defense system is crucial for the performance of assigned tasks. Payment transactions in cash, in addition to non-cash payment system are very important if we take into account the specificity of the defense system. With limited financial resources optimization level of bookkeeping cash limit should provide continuous funding of units and institutions of the defense system. The aim of this paper is to show that using the method of analytic hierarchy process （AHP） we can help optimize the allocation of cash financial funds within the defense system.展开更多
This study searches for use of simplex theory in talent management. It is a research topic belonging to this study. Human resource management （HRM） can be described with performance focus and talent management. This...This study searches for use of simplex theory in talent management. It is a research topic belonging to this study. Human resource management （HRM） can be described with performance focus and talent management. This study presents a new perspective in talent management. Firstly, Talent management may be described with fulfilling organizational positions by bets talents, because talents further performance of departments and performance of firm. Firm has departments, such as production department, marketing departments, finance department, and etc.. This study suggests simplex method for talent management for practitioners. It identifies research question and has two propositions that simplex may be used in talent management. Secondly, study depicts linear of American HRM It is based on a relationship among human resource （HR） systems, various HRM practices, and organizational performance. Linear proposition of study is that, HRM practices as a system have an impact on firm performance （goal function）.展开更多
Nigeria ranks among the countries with the highest fiscal indiscipline in the globe regardless of the parameters used. The country has also a weak tax collection system which results in tax evasion, and there is insig...Nigeria ranks among the countries with the highest fiscal indiscipline in the globe regardless of the parameters used. The country has also a weak tax collection system which results in tax evasion, and there is insignificant revenue, thus making the state and the municipalities dependent on federal allocations. The current study objectifies to propose the enactment of the Fiscal Responsibility Act （FRA） for the Nigerian Public Administration based on the frameworks implemented in Brazil. As a glance, the basic arithmetic that guides the Act is spending must equal revenue. The study is anchored on the premise that the FRA brings innumerable benefits to the populace by stabilizing public spending and paving way for a consistent budgetary forecast and its compliance thereby contributing to uphold transparency. Methodologically wise, the study adopts a case study approach and also used the interpretative style in order to strive on the action needed, which tends to be interventionist. Upon analysis of the secondary documents at our disposal, we conclude that control tools such as the SIAFEM system which is the backbone of FRA will be an essential artifact to institutionalize surveillance and also assist the Nigerian government in curtailing spending and also orientate accountability at all levels be it federal, state or municipal.展开更多
Rate-distortion optimization greatly improves the performance of compression coding system so that it pervades all of the source coding from an informationtheoretic standpoint and for the design of practical coding sy...Rate-distortion optimization greatly improves the performance of compression coding system so that it pervades all of the source coding from an informationtheoretic standpoint and for the design of practical coding systems. For the case of rate-distortion optimization, Lagrange multiplier method provides the efficient and nearly optimal solution. In this paper, a fast and efficient algorithm is proposed to solve the optimal slope λ＊ of the rate-distortion curve at the given bit budget. Based on Lagrange multiplier method, the presented algorithm find λ＊ using the golden-ratio search. Compared with the Bisection method that only adapts to the system with the dense operational points on the rate-distortion curve, the proposed algorithm can be adapted to the system whether the operational points are populated densely or not. Thus it can be applied to both the wavelet coding system and the video coding standards such as H. 264, where Bisection method can not work well. In particular, the algorithm has been verified on the platform of the quadtree classified and trellis coded quantized （QTCQ） wavelet image compression system and the newest video coding standard H. 264. The experimental results are provided to demonstrate the efficiency of the algorithm. The proposed algorithm can improve the performance. A gain abour 0.6 - 0.7 dB can be achieved with the same rate in H. 264. In addition, it converges as fast as Bisection method, with almost the same ctinplexity.展开更多
The introduction of the new budget law is one of the most important achievements of the construction of national legal system. It is a landmark event in building financial system. The new budget law has made a lot of ...The introduction of the new budget law is one of the most important achievements of the construction of national legal system. It is a landmark event in building financial system. The new budget law has made a lot of breakthroughs and innovations in the budget managemenL to lead direction for further deepen fiscal reform. However, the modification of the budget law can only adopt the principle of limited modification, there are still many problems. This paper discusses the innovation and deficiency of the new budget law under the background of budget law modification, and makes suggestions to further improve the budget law.展开更多
文摘Normal practice of financial management in the defense system is crucial for the performance of assigned tasks. Payment transactions in cash, in addition to non-cash payment system are very important if we take into account the specificity of the defense system. With limited financial resources optimization level of bookkeeping cash limit should provide continuous funding of units and institutions of the defense system. The aim of this paper is to show that using the method of analytic hierarchy process （AHP） we can help optimize the allocation of cash financial funds within the defense system.
文摘This study searches for use of simplex theory in talent management. It is a research topic belonging to this study. Human resource management （HRM） can be described with performance focus and talent management. This study presents a new perspective in talent management. Firstly, Talent management may be described with fulfilling organizational positions by bets talents, because talents further performance of departments and performance of firm. Firm has departments, such as production department, marketing departments, finance department, and etc.. This study suggests simplex method for talent management for practitioners. It identifies research question and has two propositions that simplex may be used in talent management. Secondly, study depicts linear of American HRM It is based on a relationship among human resource （HR） systems, various HRM practices, and organizational performance. Linear proposition of study is that, HRM practices as a system have an impact on firm performance （goal function）.
文摘Nigeria ranks among the countries with the highest fiscal indiscipline in the globe regardless of the parameters used. The country has also a weak tax collection system which results in tax evasion, and there is insignificant revenue, thus making the state and the municipalities dependent on federal allocations. The current study objectifies to propose the enactment of the Fiscal Responsibility Act （FRA） for the Nigerian Public Administration based on the frameworks implemented in Brazil. As a glance, the basic arithmetic that guides the Act is spending must equal revenue. The study is anchored on the premise that the FRA brings innumerable benefits to the populace by stabilizing public spending and paving way for a consistent budgetary forecast and its compliance thereby contributing to uphold transparency. Methodologically wise, the study adopts a case study approach and also used the interpretative style in order to strive on the action needed, which tends to be interventionist. Upon analysis of the secondary documents at our disposal, we conclude that control tools such as the SIAFEM system which is the backbone of FRA will be an essential artifact to institutionalize surveillance and also assist the Nigerian government in curtailing spending and also orientate accountability at all levels be it federal, state or municipal.
基金Special Foundation of Outstanding Young Teacher of ShanghaiShanghai Educational Development Foundation,China (No.2007CG66)+1 种基金Shanghai Key Research Project,China ( No.071605125,No.08160510600)Innovation Program of Shanghai Municipal Education Commission,China(No.09ZZ185,No.09YZ337)
文摘Rate-distortion optimization greatly improves the performance of compression coding system so that it pervades all of the source coding from an informationtheoretic standpoint and for the design of practical coding systems. For the case of rate-distortion optimization, Lagrange multiplier method provides the efficient and nearly optimal solution. In this paper, a fast and efficient algorithm is proposed to solve the optimal slope λ＊ of the rate-distortion curve at the given bit budget. Based on Lagrange multiplier method, the presented algorithm find λ＊ using the golden-ratio search. Compared with the Bisection method that only adapts to the system with the dense operational points on the rate-distortion curve, the proposed algorithm can be adapted to the system whether the operational points are populated densely or not. Thus it can be applied to both the wavelet coding system and the video coding standards such as H. 264, where Bisection method can not work well. In particular, the algorithm has been verified on the platform of the quadtree classified and trellis coded quantized （QTCQ） wavelet image compression system and the newest video coding standard H. 264. The experimental results are provided to demonstrate the efficiency of the algorithm. The proposed algorithm can improve the performance. A gain abour 0.6 - 0.7 dB can be achieved with the same rate in H. 264. In addition, it converges as fast as Bisection method, with almost the same ctinplexity.
文摘The introduction of the new budget law is one of the most important achievements of the construction of national legal system. It is a landmark event in building financial system. The new budget law has made a lot of breakthroughs and innovations in the budget managemenL to lead direction for further deepen fiscal reform. However, the modification of the budget law can only adopt the principle of limited modification, there are still many problems. This paper discusses the innovation and deficiency of the new budget law under the background of budget law modification, and makes suggestions to further improve the budget law.
