We investigated forest road networks and forestry operations before and after mechanization on aggregated forestry operation sites. We developed equations to estimate densities of road networks with average slope angl...We investigated forest road networks and forestry operations before and after mechanization on aggregated forestry operation sites. We developed equations to estimate densities of road networks with average slope angles, operational efficiency of bunching operations with road network density, and average forwarding distances with operation site areas. Subsequently, we analyzed the effects of aggregating forests, establishing forest road networks, and mechanization on operational efficiency and costs. Six ha proved to be an appropriate operation site area with minimum operation expenses. The operation site areas of the forest owners＇ cooperative in this region aggregated approximately 6 ha and the cooperative conducted forestry operations on aggregated sites. Therefore, 6 ha would be an appropriate operation site area in this region. Regarding road network density, higher-density road networks increased operational expenses due to the higher direct operational expenses of strip road establishment. Therefore, road network density should be reduced to approximately 200 m.展开更多
From the perspective of agricultural insurance agency,this paper focuses on the study of operational efficiency of agricultural insurance agency,and analyzes the operational efficiency of agricultural insurance agency...From the perspective of agricultural insurance agency,this paper focuses on the study of operational efficiency of agricultural insurance agency,and analyzes the operational efficiency of agricultural insurance agency and its influencing factors,in order to improve the operational efficiency of agricultural insurance agency,better supply agricultural insurance and achieve the policy effect of agricultural insurance.The results of this paper are as follows:( i) Either comprehensive operational efficiency or scale efficiency of Chinese-funded agency is higher than that of foreign-funded agency,but its pure technical efficiency is lower than that of foreign-funded agency,indicating that the managerial decision ability of Chinese-funded agency is weaker than that of foreign-funded agency,and needs to be improved;( ii) The operational efficiency of professional agricultural insurance agency is higher than that of comprehensive agricultural insurance agency,and the agricultural insurance agency is greatly affected by environmental factors;( iii) The operating time of agricultural insurance agency is proportional to its operational efficiency;( iv) The quality of employees is positively correlated with the capital and cost input difference,but negatively correlated with the difference in the number of employees. Therefore,it is necessary to pay attention to the improvement of employees' working efficiency while laying emphasis on employees' quality.展开更多
Objective: To measure the hospital operation efficiency, study the correlation between average length of stay and hospital operation efficiency, analyze the importance of shortening average length of stay to the impro...Objective: To measure the hospital operation efficiency, study the correlation between average length of stay and hospital operation efficiency, analyze the importance of shortening average length of stay to the improvement of the hospital operation efficiency and put forward relevant policy suggestion. Methods: Based on China provincial panel data from 2003 to 2012, the hospital operation efficiencies are calculated using Super Efficiency Data Envelopment Analysis model, and the correlation between average length of stay and hospital operation efficiency is tested using Spearman rank correlation coefficient test. Results: From 2003 to 2012, the average of national hospital operation efficiency was increasing slowly and the hospital operations were inefficient in most of the areas. The national hospital operation efficiency is negatively correlated to the average length of stay. Conclusion: Measures should be taken to set average length of stay in a scientific and reasonable way, improve social and economic benefits based on the improvement of efficiency.展开更多
Room air conditioners (RACs) are crucial household appliances that consume substantial amounts of electricity. Their efficiency tends to deteriorate over time, resulting in unnecessary energy wastage. Smart meters hav...Room air conditioners (RACs) are crucial household appliances that consume substantial amounts of electricity. Their efficiency tends to deteriorate over time, resulting in unnecessary energy wastage. Smart meters have become popular to monitor electricity use of home appliances, offering underexplored opportunities to evaluate RAC operational efficiency. Traditional supervised data-driven analysis methods necessitate a large sample size of RACs and their efficiency, which can be challenging to acquire. Additionally, the prevalence of zero values when RACs are off can skew training. To overcome these challenges, we assembled a dataset comprising a limited number of window-type RACs with measured operational efficiencies from 2021. We devised an intuitive zero filter and resampling protocol to process smart meter data and increase training samples. A deep learning-based encoder–decoder model was developed to evaluate RAC efficiency. Our findings suggest that our protocol and model accurately classify and regress RAC operational efficiency. We verified the usefulness of our approach by evaluating the RACs replaced in 2022 using 2022 smart meter data. Our case study demonstrates that repairing or replacing an inefficient RAC can save electricity by up to 17 %. Overall, our study offers a potential energy conservation solution by leveraging smart meters for regularly assessing RAC operational efficiency and facilitating smart preventive maintenance.展开更多
VVER-1200 (Water-Water Energetic Reactor) represents a significant advancement in nuclear power generation, emphasizing the continuous analysis and enhancement of safety systems for reliable operation. The proposed st...VVER-1200 (Water-Water Energetic Reactor) represents a significant advancement in nuclear power generation, emphasizing the continuous analysis and enhancement of safety systems for reliable operation. The proposed study focuses on simulating combined scenarios involving steam generator tube rupture (SGTR) and AC power loss using core algorithms and models within personal computer transient analyzer (PCTRAN). Reactor kinetic equations, thermal-hydraulic balance, and safety system models are discussed to elucidate their role in simulating SGTR and AC power loss. Safety criteria, boundaries and initial conditions are outlined to provide a comprehensive understanding of the simulation framework. The analysis delves into dynamic behavior of VVER-1200, placing emphasis on thermal-hydraulic implications, essential reactor parameters, and radiation monitoring to facilitate impact evaluation. Continuous monitoring and maintenance of safety systems are underscored to ensure stable core cooling, particularly during proposed transient conditions. Through meticulous analysis and comparison with established benchmarks, this study contributes to bolstering the safety and reliability of VVER-1200 reactors by identifying vulnerabilities, assessing mitigation strategies, and refining emergency response protocols. Practical implications of this study offer a crucial understanding of reactor behavior, safety system performance, and emergency response strategies, thereby improving safety, optimizing operational practices, and reducing risks in nuclear reactor accidents.展开更多
Using partial factor productivity and data envelopment analysis approaches, this study measures and compares the operational efficiency of the 10 dominant mobile operators in Brazil, Russia, India and China （BRIC） b...Using partial factor productivity and data envelopment analysis approaches, this study measures and compares the operational efficiency of the 10 dominant mobile operators in Brazil, Russia, India and China （BRIC） between 2002 and 2006. The results of data envelopment analysis indicate that the two leading Brazilian mobile operators, Vivo and TIM, are fully efficient throughout the entire period of study, however, Indian mobile operators are the least efficient among BRIC operators. Interestingly, the findings of this study verify that full operational efficiency can be achieved by operators with large revenues, such as China Unicorn, and by other, y with medium and small revenues, such as Hvo, TIM and Oi. Partial faetor productivity demonstrates that 3 of the 4 Brazilian mobile operators, Vivo, TIM and Oi, have remarkable productivity ratios, and that the state-owned operator, China Unicom, has the highest revenue per capital expenditure among BRIC operators. In contrast, Indian mobile operators ＇productivity ratios are generally low compared to other BRIC mobile carriers.展开更多
Budgetary slack directly impairs a firm＇s budgetary management. Budgetary slack at a firm＇s business unit level makes the firm level budget like a building on sand. However, it is difficult to detect the existence a...Budgetary slack directly impairs a firm＇s budgetary management. Budgetary slack at a firm＇s business unit level makes the firm level budget like a building on sand. However, it is difficult to detect the existence and to evaluate the extent of budgetary slack at＇a firm＇s business unit level. Starting with the five-year historical data of a service delivery center in a U.S. Fortune 500 firm, this research develops a comprekensive approach for probing and assessing the budgetary slack in a firm＇s business units. The approach leverages operational efficiencies and transfer values of business units of a firm＇s internal transfer system. It also contributes to evaluating the rationale of the budget of a firm＇s business unit in the budgetary approval process.展开更多
This paper outlines the internal control management of hospital accounting and finance,introducing its concept,importance,and objectives.It then analyzes the problems existing in the internal control management of hos...This paper outlines the internal control management of hospital accounting and finance,introducing its concept,importance,and objectives.It then analyzes the problems existing in the internal control management of hospital accounting and finance,including an unsound management system,insufficient system implementation,inadequate risk assessment and control capabilities,poor information communication,weak internal supervision,and uneven personnel quality.The reasons for these problems are also analyzed,including outdated management concepts,irrational organizational structures,imperfect training and incentive mechanisms,low levels of information technology,and changes in the external environment.This paper proposes improvement measures for the internal control management of hospital accounting,including enhancing the management system,strengthening system implementation,improving risk assessment and control capabilities,enhancing the information communication mechanism,strengthening internal supervision,improving personnel quality,advancing information technology,and adapting to changes in the external environment.展开更多
Environmental issues and rising fuel prices necessitate better energy-etlicwncy in all sectors, The shipping industry is one of the major stakeholders, responsible for 3% of global CO2 emissions, 14%-15% of global NOx...Environmental issues and rising fuel prices necessitate better energy-etlicwncy in all sectors, The shipping industry is one of the major stakeholders, responsible for 3% of global CO2 emissions, 14%-15% of global NOx emissions, and 16% of global SOx emissions. In addition, continuously rising fuel prices are also an incentive to focus on new ways for better energy-effectiveness. The green ship concept requires exploring and implementing technology on ships to increase energy-efficiency and reduce emissions. Ship operation is an important topic with large potential to increase cost-and-energy-effectiveness. This paper provided a comprehensive review of basic concepts, principles, and potential of operational options for green ships. The key challenges pertaining to ship crew i.e. academic qualifications prior to induction, in-service training and motivation were discussed. The author also deliberated on remedies to these challenges.展开更多
We investigated a developed arm roll forwarder at Nasu in Tochigi Prefecture, Japan. An arm roll forwarder can only load a steel container that has been fully loaded with logs beforehand, and can later unload such a c...We investigated a developed arm roll forwarder at Nasu in Tochigi Prefecture, Japan. An arm roll forwarder can only load a steel container that has been fully loaded with logs beforehand, and can later unload such a container. Such a forwarder can shorten the loading and untoading times and improve operational efficiency. We examined two operation systems with an arm roll forwarder and a forwarder. In the first system the loading was done with a grapple-loader. In the second system the loading was done with a processor. The loading times of an arm roll forwarder were significantly tess than those of a forwarder. Because the optimal cycle times （excluding the waiting times for an arm roll for- warder） were significantly reduced, the costs of using an arm roll for- warder are lower, although the loading capacity was small and the hourly operation cost was high. The maximum operational efficiencies varied depending on forwarding distances. The second operation system with an arm roll forwarder exhibited the best operational efficiency within a 1,580-m forwarding distance, and beyond that distance it exhibited the highest operational efficiency when a forwarder was used. Similarly, the cost of operation of the system with an arm roll forwarder was the lowest within a 1,130-m forwarding distance, and beyond that distance the cost was the lowest when using the forwarder. Therefore, the arm roll for- warder is effective within a certain forwarding distance.展开更多
The efficiency of any energy system can be charaterised by the relevant efficiency components in terms of performance, operation, equipment and technology(POET). The overall energy efficiency of the system can be opti...The efficiency of any energy system can be charaterised by the relevant efficiency components in terms of performance, operation, equipment and technology(POET). The overall energy efficiency of the system can be optimised by studying the POET energy efficiency components. For an existing energy system, the improvement of operation efficiency will usually be a quick win for energy efficiency. Therefore, operation efficiency improvement will be the main purpose of this paper. General procedures to establish operation efficiency optimisation models are presented. Model predictive control, a popular technique in modern control theory, is applied to solve the obtained energy models. From the case studies in water pumping systems, model predictive control will have a prosperous application in more energy efficiency problems.展开更多
Listed companies of the swine industry,as an important form of agricultural industrialized operation,are typical representatives of large-scale production and the level of their operation efficiency exerts a direct in...Listed companies of the swine industry,as an important form of agricultural industrialized operation,are typical representatives of large-scale production and the level of their operation efficiency exerts a direct influence on the healthy development of the swine industry.Using the DEA-based Malmquist method,this paper made a static and dynamic evaluation of the operation efficiency of 16 listed companies in China's swine industry in 2010-2014. It obtained following results:( i) The overall efficiency of listed companies of China's swine industry remained at high level and the development trend was excellent.( ii) Different types of enterprises had difference in the overall efficiency,pure technical efficiency and scale efficiency. In general,pig feed processing companies had the best performance,followed by slaughtering and deep processing companies,and swine breeding companies were the worst.( iii) The total factor productivity characterized by the Malmquist index declined year by year in 2010-2013 and was improved in 2014,mainly due to technological progress.( iv) The total asset turnover ratio,equity concentration,and R & D management level had a significantly positive impact on the operation efficiency of listed companies in the swine industry,while the human capital had a significantly negative impact.展开更多
The data envelopment analysis （DEA） is used to evaluate operation efficiency of 17 listed companies in China aviation industry from 2006 to 2011, and make longitudinal analysis for the operation efficiency. In addit...The data envelopment analysis （DEA） is used to evaluate operation efficiency of 17 listed companies in China aviation industry from 2006 to 2011, and make longitudinal analysis for the operation efficiency. In addition, the reason of changing efficiency is dynamically evaluated by Malmquist productivity index. The empirical results show that average operation efficiency of 17 listed companies in China aviation industry is less than 1, which means that the operation activities of aviation industry exist diseconomies characteristic, technological progress efficiency is a major influenced factor展开更多
As leading enterprises supporting the agricultural development,agricultural listed companies play a great role,thus the study on their operating efficiency will have a strong demonstration effect. Using the data envel...As leading enterprises supporting the agricultural development,agricultural listed companies play a great role,thus the study on their operating efficiency will have a strong demonstration effect. Using the data envelopment analysis( DEA) model,the operating efficiency of 20 agricultural listed companies was compared and analyzed. The results indicated that the overall efficiency of the agricultural listed companies is low. In agricultural listed companies with low or moderate overall efficiency,some agricultural companies are affected by the pure technical efficiency or scale efficiency,while other companies are affected by both factors,and accompanied with the increasing or decreasing efficiency along with the scale. Through in-depth analysis,it concluded that nine companies affected by pure technical efficiency have different degree of input redundancy or output deficiency. On this basis,it came up with pertinent recommendations for improvement.展开更多
In this paper, we conduct research on the logistics cost and enterprise operation efficiency with the influences on international trade. With the deepening of the reform of the market economic system in our country, a...In this paper, we conduct research on the logistics cost and enterprise operation efficiency with the influences on international trade. With the deepening of the reform of the market economic system in our country, and the advancement of the reform of state-owned enterprises and government function transformation, the company is out of the shackles of the planned economy as the main body of market competition, at the same time, government regulators and investors in a state-owned capital market, all kinds of financial intermediaries and the information intermediary organizations, as well as the associated with the interests of closely linked to the enterprise value creation main body, including business owners and operators have yet to establish a timely to adapt to the market economy system. With this guidance, we propose the novel international trade paradigm for the companies that will enhance the efficiency of the general management.展开更多
A knowledge based company is the microcosmic foundation of the knowledge economy, the design of its organization structure should amplify the company competence to be agile to the knowledge elements. This paper expoun...A knowledge based company is the microcosmic foundation of the knowledge economy, the design of its organization structure should amplify the company competence to be agile to the knowledge elements. This paper expounds an interior market network structure which is fit for the company intellectual capital operation, and analyses this organization pattern about the reasons of existence, the effectiveness of growing up in scale, the economies of knowledge distribution and the efficiency of operation, and it will provide some beneficial theoretical guidance about how can a company improve its competition competence in the knowledge environment through organization innovation.展开更多
Despite blockchain’s potential to transform corporations by providing new ways of organizing business processes and handling information,extant research pays inadequate attention to how and under what conditions bloc...Despite blockchain’s potential to transform corporations by providing new ways of organizing business processes and handling information,extant research pays inadequate attention to how and under what conditions blockchain technology provides additional financial value for shareholders.Drawing on the efficient market hypothesis and signaling theory,we examined the relationship between firms’blockchain use,development announcements,and stock market reactions.We used the event study methodology to analyze a sample of blockchain projects initiated by US firms between 2016 and 2019.The sample contains 114 firm-event observations.The findings show that the average abnormal return over a 2 days event period(including the day of the announcement and the day after the announcement)was positive.This positive stock market reaction is even more substantial when firms announce blockchain projects that focus on saving cost or time.Our findings also indicate that blockchain announcements tend to elicit more positive market reactions from smaller firms.We analyzed 249 firm-event observations containing firms from around the world and conclude that blockchain technology has a non-significant long-term impact on operating performance.The contingency approach adopted in our research provides advice for selecting the right mix of blockchain investment initiatives that is most suitable for a given organizational context.展开更多
This paper examines whether China＇s labor cost is too high and rising too fast from the five aspects of macro distribution, corporate cost structure, labor productivity, labor cost structure and international compari...This paper examines whether China＇s labor cost is too high and rising too fast from the five aspects of macro distribution, corporate cost structure, labor productivity, labor cost structure and international comparison, shedding light on the real causes of rising labor cost. On the basis of our analysis, we propose a few policy recommendations on China＇s macroeconomy and corporate development.展开更多
Sugarcane crops have undergone several changes with the intensification of agricultural machinery in Brazil in the last years.This occurs,mainly,due to the transfer of the semi-mechanized system to the mechanized one ...Sugarcane crops have undergone several changes with the intensification of agricultural machinery in Brazil in the last years.This occurs,mainly,due to the transfer of the semi-mechanized system to the mechanized one during harvest operations.Thus,studies are needed on the optimization of sugarcane production in relation to mechanized processes,since it is necessary to verify the adaptability of sugarcane varieties to the mechanization of the plantation.This study aimed to develop and apply a mathematical model of optimization to select sugarcane varieties that maximize production and meet the quality standards required by the industry for sugar and fiber contents.The data were collected in a sugarcane mill located in the interior of S?o Paulo state.The result obtained by the optimization process evinced an increase of 16.65%when compared to the productivity of the initial scenario.展开更多
文摘We investigated forest road networks and forestry operations before and after mechanization on aggregated forestry operation sites. We developed equations to estimate densities of road networks with average slope angles, operational efficiency of bunching operations with road network density, and average forwarding distances with operation site areas. Subsequently, we analyzed the effects of aggregating forests, establishing forest road networks, and mechanization on operational efficiency and costs. Six ha proved to be an appropriate operation site area with minimum operation expenses. The operation site areas of the forest owners＇ cooperative in this region aggregated approximately 6 ha and the cooperative conducted forestry operations on aggregated sites. Therefore, 6 ha would be an appropriate operation site area in this region. Regarding road network density, higher-density road networks increased operational expenses due to the higher direct operational expenses of strip road establishment. Therefore, road network density should be reduced to approximately 200 m.
文摘From the perspective of agricultural insurance agency,this paper focuses on the study of operational efficiency of agricultural insurance agency,and analyzes the operational efficiency of agricultural insurance agency and its influencing factors,in order to improve the operational efficiency of agricultural insurance agency,better supply agricultural insurance and achieve the policy effect of agricultural insurance.The results of this paper are as follows:( i) Either comprehensive operational efficiency or scale efficiency of Chinese-funded agency is higher than that of foreign-funded agency,but its pure technical efficiency is lower than that of foreign-funded agency,indicating that the managerial decision ability of Chinese-funded agency is weaker than that of foreign-funded agency,and needs to be improved;( ii) The operational efficiency of professional agricultural insurance agency is higher than that of comprehensive agricultural insurance agency,and the agricultural insurance agency is greatly affected by environmental factors;( iii) The operating time of agricultural insurance agency is proportional to its operational efficiency;( iv) The quality of employees is positively correlated with the capital and cost input difference,but negatively correlated with the difference in the number of employees. Therefore,it is necessary to pay attention to the improvement of employees' working efficiency while laying emphasis on employees' quality.
文摘Objective: To measure the hospital operation efficiency, study the correlation between average length of stay and hospital operation efficiency, analyze the importance of shortening average length of stay to the improvement of the hospital operation efficiency and put forward relevant policy suggestion. Methods: Based on China provincial panel data from 2003 to 2012, the hospital operation efficiencies are calculated using Super Efficiency Data Envelopment Analysis model, and the correlation between average length of stay and hospital operation efficiency is tested using Spearman rank correlation coefficient test. Results: From 2003 to 2012, the average of national hospital operation efficiency was increasing slowly and the hospital operations were inefficient in most of the areas. The national hospital operation efficiency is negatively correlated to the average length of stay. Conclusion: Measures should be taken to set average length of stay in a scientific and reasonable way, improve social and economic benefits based on the improvement of efficiency.
基金supported by Sustainable Smart Campus as a Living Lab of Hong Kong University of Science and Technology and the Strategic Topics Grant from Hong Kong Research Grants Council(STG2/E-605/23-N).
文摘Room air conditioners (RACs) are crucial household appliances that consume substantial amounts of electricity. Their efficiency tends to deteriorate over time, resulting in unnecessary energy wastage. Smart meters have become popular to monitor electricity use of home appliances, offering underexplored opportunities to evaluate RAC operational efficiency. Traditional supervised data-driven analysis methods necessitate a large sample size of RACs and their efficiency, which can be challenging to acquire. Additionally, the prevalence of zero values when RACs are off can skew training. To overcome these challenges, we assembled a dataset comprising a limited number of window-type RACs with measured operational efficiencies from 2021. We devised an intuitive zero filter and resampling protocol to process smart meter data and increase training samples. A deep learning-based encoder–decoder model was developed to evaluate RAC efficiency. Our findings suggest that our protocol and model accurately classify and regress RAC operational efficiency. We verified the usefulness of our approach by evaluating the RACs replaced in 2022 using 2022 smart meter data. Our case study demonstrates that repairing or replacing an inefficient RAC can save electricity by up to 17 %. Overall, our study offers a potential energy conservation solution by leveraging smart meters for regularly assessing RAC operational efficiency and facilitating smart preventive maintenance.
文摘VVER-1200 (Water-Water Energetic Reactor) represents a significant advancement in nuclear power generation, emphasizing the continuous analysis and enhancement of safety systems for reliable operation. The proposed study focuses on simulating combined scenarios involving steam generator tube rupture (SGTR) and AC power loss using core algorithms and models within personal computer transient analyzer (PCTRAN). Reactor kinetic equations, thermal-hydraulic balance, and safety system models are discussed to elucidate their role in simulating SGTR and AC power loss. Safety criteria, boundaries and initial conditions are outlined to provide a comprehensive understanding of the simulation framework. The analysis delves into dynamic behavior of VVER-1200, placing emphasis on thermal-hydraulic implications, essential reactor parameters, and radiation monitoring to facilitate impact evaluation. Continuous monitoring and maintenance of safety systems are underscored to ensure stable core cooling, particularly during proposed transient conditions. Through meticulous analysis and comparison with established benchmarks, this study contributes to bolstering the safety and reliability of VVER-1200 reactors by identifying vulnerabilities, assessing mitigation strategies, and refining emergency response protocols. Practical implications of this study offer a crucial understanding of reactor behavior, safety system performance, and emergency response strategies, thereby improving safety, optimizing operational practices, and reducing risks in nuclear reactor accidents.
基金THE Financial support of the National Sciences Council in Taiwan(NSC 96-2415-H-006-001-SS2)
文摘Using partial factor productivity and data envelopment analysis approaches, this study measures and compares the operational efficiency of the 10 dominant mobile operators in Brazil, Russia, India and China （BRIC） between 2002 and 2006. The results of data envelopment analysis indicate that the two leading Brazilian mobile operators, Vivo and TIM, are fully efficient throughout the entire period of study, however, Indian mobile operators are the least efficient among BRIC operators. Interestingly, the findings of this study verify that full operational efficiency can be achieved by operators with large revenues, such as China Unicorn, and by other, y with medium and small revenues, such as Hvo, TIM and Oi. Partial faetor productivity demonstrates that 3 of the 4 Brazilian mobile operators, Vivo, TIM and Oi, have remarkable productivity ratios, and that the state-owned operator, China Unicom, has the highest revenue per capital expenditure among BRIC operators. In contrast, Indian mobile operators ＇productivity ratios are generally low compared to other BRIC mobile carriers.
文摘Budgetary slack directly impairs a firm＇s budgetary management. Budgetary slack at a firm＇s business unit level makes the firm level budget like a building on sand. However, it is difficult to detect the existence and to evaluate the extent of budgetary slack at＇a firm＇s business unit level. Starting with the five-year historical data of a service delivery center in a U.S. Fortune 500 firm, this research develops a comprekensive approach for probing and assessing the budgetary slack in a firm＇s business units. The approach leverages operational efficiencies and transfer values of business units of a firm＇s internal transfer system. It also contributes to evaluating the rationale of the budget of a firm＇s business unit in the budgetary approval process.
文摘This paper outlines the internal control management of hospital accounting and finance,introducing its concept,importance,and objectives.It then analyzes the problems existing in the internal control management of hospital accounting and finance,including an unsound management system,insufficient system implementation,inadequate risk assessment and control capabilities,poor information communication,weak internal supervision,and uneven personnel quality.The reasons for these problems are also analyzed,including outdated management concepts,irrational organizational structures,imperfect training and incentive mechanisms,low levels of information technology,and changes in the external environment.This paper proposes improvement measures for the internal control management of hospital accounting,including enhancing the management system,strengthening system implementation,improving risk assessment and control capabilities,enhancing the information communication mechanism,strengthening internal supervision,improving personnel quality,advancing information technology,and adapting to changes in the external environment.
基金Foundation item： Supported by the National Natural Science Foundation of China under Grant No.51079032, and the Excellent Youth Foundation of Heilongjiang Province of China.
文摘Environmental issues and rising fuel prices necessitate better energy-etlicwncy in all sectors, The shipping industry is one of the major stakeholders, responsible for 3% of global CO2 emissions, 14%-15% of global NOx emissions, and 16% of global SOx emissions. In addition, continuously rising fuel prices are also an incentive to focus on new ways for better energy-effectiveness. The green ship concept requires exploring and implementing technology on ships to increase energy-efficiency and reduce emissions. Ship operation is an important topic with large potential to increase cost-and-energy-effectiveness. This paper provided a comprehensive review of basic concepts, principles, and potential of operational options for green ships. The key challenges pertaining to ship crew i.e. academic qualifications prior to induction, in-service training and motivation were discussed. The author also deliberated on remedies to these challenges.
文摘We investigated a developed arm roll forwarder at Nasu in Tochigi Prefecture, Japan. An arm roll forwarder can only load a steel container that has been fully loaded with logs beforehand, and can later unload such a container. Such a forwarder can shorten the loading and untoading times and improve operational efficiency. We examined two operation systems with an arm roll forwarder and a forwarder. In the first system the loading was done with a grapple-loader. In the second system the loading was done with a processor. The loading times of an arm roll forwarder were significantly tess than those of a forwarder. Because the optimal cycle times （excluding the waiting times for an arm roll for- warder） were significantly reduced, the costs of using an arm roll for- warder are lower, although the loading capacity was small and the hourly operation cost was high. The maximum operational efficiencies varied depending on forwarding distances. The second operation system with an arm roll forwarder exhibited the best operational efficiency within a 1,580-m forwarding distance, and beyond that distance it exhibited the highest operational efficiency when a forwarder was used. Similarly, the cost of operation of the system with an arm roll forwarder was the lowest within a 1,130-m forwarding distance, and beyond that distance the cost was the lowest when using the forwarder. Therefore, the arm roll for- warder is effective within a certain forwarding distance.
基金supported by National Research Foundation of South Africa(UID85783)the National Hub for Energy Efficiency and Demand Side Management and Exxaro
文摘The efficiency of any energy system can be charaterised by the relevant efficiency components in terms of performance, operation, equipment and technology(POET). The overall energy efficiency of the system can be optimised by studying the POET energy efficiency components. For an existing energy system, the improvement of operation efficiency will usually be a quick win for energy efficiency. Therefore, operation efficiency improvement will be the main purpose of this paper. General procedures to establish operation efficiency optimisation models are presented. Model predictive control, a popular technique in modern control theory, is applied to solve the obtained energy models. From the case studies in water pumping systems, model predictive control will have a prosperous application in more energy efficiency problems.
基金Supported by Young Scholar Project of Humanities and Social Science Foundation of Ministry of Education"Study on Stability Mechanism of Symbiosis Network of the Swine Industry"(15YJC630118)
文摘Listed companies of the swine industry,as an important form of agricultural industrialized operation,are typical representatives of large-scale production and the level of their operation efficiency exerts a direct influence on the healthy development of the swine industry.Using the DEA-based Malmquist method,this paper made a static and dynamic evaluation of the operation efficiency of 16 listed companies in China's swine industry in 2010-2014. It obtained following results:( i) The overall efficiency of listed companies of China's swine industry remained at high level and the development trend was excellent.( ii) Different types of enterprises had difference in the overall efficiency,pure technical efficiency and scale efficiency. In general,pig feed processing companies had the best performance,followed by slaughtering and deep processing companies,and swine breeding companies were the worst.( iii) The total factor productivity characterized by the Malmquist index declined year by year in 2010-2013 and was improved in 2014,mainly due to technological progress.( iv) The total asset turnover ratio,equity concentration,and R & D management level had a significantly positive impact on the operation efficiency of listed companies in the swine industry,while the human capital had a significantly negative impact.
基金supported by the Humanities and Social Science Foundation of the Chinese Ministry of Education under Grant No.09YJA630133
文摘The data envelopment analysis （DEA） is used to evaluate operation efficiency of 17 listed companies in China aviation industry from 2006 to 2011, and make longitudinal analysis for the operation efficiency. In addition, the reason of changing efficiency is dynamically evaluated by Malmquist productivity index. The empirical results show that average operation efficiency of 17 listed companies in China aviation industry is less than 1, which means that the operation activities of aviation industry exist diseconomies characteristic, technological progress efficiency is a major influenced factor
基金Supported by Key Project of Hunan Provincial Department of Education for Scientific Research of Colleges and Universities “Study on Hunan's Manufacturing Clusters Leaping to the Global High-end Value Chains”(15A203)
文摘As leading enterprises supporting the agricultural development,agricultural listed companies play a great role,thus the study on their operating efficiency will have a strong demonstration effect. Using the data envelopment analysis( DEA) model,the operating efficiency of 20 agricultural listed companies was compared and analyzed. The results indicated that the overall efficiency of the agricultural listed companies is low. In agricultural listed companies with low or moderate overall efficiency,some agricultural companies are affected by the pure technical efficiency or scale efficiency,while other companies are affected by both factors,and accompanied with the increasing or decreasing efficiency along with the scale. Through in-depth analysis,it concluded that nine companies affected by pure technical efficiency have different degree of input redundancy or output deficiency. On this basis,it came up with pertinent recommendations for improvement.
文摘In this paper, we conduct research on the logistics cost and enterprise operation efficiency with the influences on international trade. With the deepening of the reform of the market economic system in our country, and the advancement of the reform of state-owned enterprises and government function transformation, the company is out of the shackles of the planned economy as the main body of market competition, at the same time, government regulators and investors in a state-owned capital market, all kinds of financial intermediaries and the information intermediary organizations, as well as the associated with the interests of closely linked to the enterprise value creation main body, including business owners and operators have yet to establish a timely to adapt to the market economy system. With this guidance, we propose the novel international trade paradigm for the companies that will enhance the efficiency of the general management.
基金This paper is supported by the Philosophy and Social Science Foundation ofGuangxi （No.05FJY034）.
文摘A knowledge based company is the microcosmic foundation of the knowledge economy, the design of its organization structure should amplify the company competence to be agile to the knowledge elements. This paper expounds an interior market network structure which is fit for the company intellectual capital operation, and analyses this organization pattern about the reasons of existence, the effectiveness of growing up in scale, the economies of knowledge distribution and the efficiency of operation, and it will provide some beneficial theoretical guidance about how can a company improve its competition competence in the knowledge environment through organization innovation.
文摘Despite blockchain’s potential to transform corporations by providing new ways of organizing business processes and handling information,extant research pays inadequate attention to how and under what conditions blockchain technology provides additional financial value for shareholders.Drawing on the efficient market hypothesis and signaling theory,we examined the relationship between firms’blockchain use,development announcements,and stock market reactions.We used the event study methodology to analyze a sample of blockchain projects initiated by US firms between 2016 and 2019.The sample contains 114 firm-event observations.The findings show that the average abnormal return over a 2 days event period(including the day of the announcement and the day after the announcement)was positive.This positive stock market reaction is even more substantial when firms announce blockchain projects that focus on saving cost or time.Our findings also indicate that blockchain announcements tend to elicit more positive market reactions from smaller firms.We analyzed 249 firm-event observations containing firms from around the world and conclude that blockchain technology has a non-significant long-term impact on operating performance.The contingency approach adopted in our research provides advice for selecting the right mix of blockchain investment initiatives that is most suitable for a given organizational context.
文摘This paper examines whether China＇s labor cost is too high and rising too fast from the five aspects of macro distribution, corporate cost structure, labor productivity, labor cost structure and international comparison, shedding light on the real causes of rising labor cost. On the basis of our analysis, we propose a few policy recommendations on China＇s macroeconomy and corporate development.
文摘Sugarcane crops have undergone several changes with the intensification of agricultural machinery in Brazil in the last years.This occurs,mainly,due to the transfer of the semi-mechanized system to the mechanized one during harvest operations.Thus,studies are needed on the optimization of sugarcane production in relation to mechanized processes,since it is necessary to verify the adaptability of sugarcane varieties to the mechanization of the plantation.This study aimed to develop and apply a mathematical model of optimization to select sugarcane varieties that maximize production and meet the quality standards required by the industry for sugar and fiber contents.The data were collected in a sugarcane mill located in the interior of S?o Paulo state.The result obtained by the optimization process evinced an increase of 16.65%when compared to the productivity of the initial scenario.
