公用电话自动计费仪研制

本文介绍了一种采用8031单片机为核心的公用电话自动计费议的硬、软件实现方法。该仪器不但具有常见的计时、计费功能,而且还具有打印当前通话话单、禁打国际或国内长途设置等功能。另外,在邮电部门调整价格时,用户可直接到当地邮局及时进行调整,而且在发生新开通电信电路或某地电话号码统一变动时,用户亦可以及时到当地邮局进行单价输入或修改费率表。     

护理智能计费系统的设计与应用

通过护理智能计费系统的构建,能够提高临床护士的计费工作效率,节约护士人力资源,降低其在计费时出现的差错。当前,在收费和医嘱两个系统的基础上,构建智能计费系统、将诊疗医嘱与收费项目进行自动匹配,护士仅进行审核确认即可完成收费工作。护理智能计费系统上线后,节约了护士76.6%计费工作时间,并减少了其61.1%计费差错,进而...     

供热计量数据远传系统应用研究

在信息化的今天,传统的热量抄表计费方式有着误差大、效率低、耗费多、用户自身对供热不可控等种种缺陷,这已经严重阻碍了我国节能事业的发展。通过开发一种基于热能表的数据远传系统,使得用热用户可以清晰地查询和控制自己的所用热量,并根据自身用热费用和室内温度相应调整供热量。     

玉林供电局为企业每年将节约电费70万元

今年初投产装机容量6800KVA的玉林市新翰电子机械有限公司是一家由小企业发展为大宗工业用户的玉柴配套企业。因主用电设备特殊，投产时未配有合适的无功补偿设备及不了解已经改变了的计费方式，造成负荷率、力率双低，致其成为玉林供电局3月份力率调整电费、电费单位成本最高用户。     

水电工程外购砂石料、混凝土的计费问题研究

通过对外购方式供应砂石料、混凝土的有关费用问题进行研究。提出其费用构成、预算价格组成以及计费标准等的合理化建议。作为对水电工程造价计费规定进行修编的参考。     

先进实用技术和产品二则

大容量汇聚路由器（ACR）开发华为技术有限公司研制的大容量汇聚路由器（ACR），解决了用户接入与管理、用户与网络安全、计费管理、业务管理、网络资源控制、组播管理、网络设备集群管理等方面的关键技术，在3Tnet网络上ACR设备正常运行。ACR主要特性指标包括交换能力不小于320G，具有多机柜互连支持1．28T的能力，提供10G和2．5G的POS接口、10GE和GE等接口，     

动态I NEWS

新基本电价执行方式为企业减负
　　日前，国家发改委发出《关于完善两部制电价用户基本电价执行方式的通知》，将基本电价计费方式变更周期由按年调整改为按季调整。     

实施峰谷阶梯电价的计费方法及执行措施

介绍了浙江永康为了既保证基本生活用电水平又倡导节约用电和合理用电而执行峰谷阶梯电价的具体方法、阶梯电价计费方式和实施过程,以及居民用户在实施峰谷阶梯电价中采取的降低电费的相应措施;指出执行居民峰谷阶梯电价既有移峰填谷的作用又有促进节约用电的功能,并可引导人们改变用电习惯,是一项利国利民的电价政策。     

我国频率占用费计费方法的改进策略分析

介绍频率占用费收费政策的发展历程,对现行收费标准进行解析,从增加计费因子的角度提出对现行收费标准的改进策略,以提高频率资源的科学化、精细化管理水平.     

输变电工程临时设施计费方式探究

在输变电工程建设过程中,"以人为本"的发展理念深入人心,施工管理水平显著提升,施工人员的生产和生活环境均有了较大改善,由此产生的临时设施搭设内容和费用也有所增加。与此同时,电力行业计价体系正在探索变化,电力工程临时设施施工管理规定及相关计费文件不断发展。本文针对输变电工程的临时设施现状和实际发生费用进行了调研,深入分析提出了优化临时设施费计费方式的建议。     

论会计信息相关性

会计信息的相关性与会计信息使用者的决策密切相关,随着经济的发展,会计信息相关性的重要性日益突显。本文从会计信息相关性的发展历史、其与可靠性的关系以及其在财务报告中的披露对其进行分析。     

FREE CASH FLOW (FCF), ECONOMIC VALUE ADDED (EVA™), AND NET PRESENT VALUE (NPV):. A RECONCILIATION OF VARIATIONS OF DISCOUNTED-CASH-FLOW (DCF) VALUATION

The paper assists the user of DCF methods by clearly setting forth the relationship of free-cash-flow (FCF) and economic value added (EVA?) concepts to each other and to the more traditional applications of DCF thinking. We follow others in demonstrating the equivalence between EVA and NPV, but our approach is more general in that it links the problems of security valuation, enterprise valuation, and investment project selection. Additionally, our approach relates more directly to use of standard financial accounting information. Beginning with cash budget identity, we show that the discounting of appropriately defined cash flows under the free-cash-flow valuation approach (FCF) is mathematically equivalent to the discounting of appropriately defined economic profits under the EVA? approach. The concept of net operating profit after-tax (NOPAT), found by adding after-tax interest payments to net profit after taxes, is central to both approaches, but there the computational similarities end. The FCF approach focuses on the periodic total cash flows obtained by deducting total net investment and adding net debt issuance to net operating cash flow, whereas the EVA? approach requires defining the periodic total investment in the firm. In a project valuation context, both FCF and EVA? are conceptually equivalent to NPV. Each approach necessitates a myriad of adjustments to the accounting information available for most corporations.     

会计目标之纠正

会计目标是现行财务会计理论研究之起点，因此对会计目标的调整就是会计研究思路的修正。在归纳会计目标发展的基础上，并通过对目标与功能概念的辨析，认为如今的会计目标实际上是对会计信息功能概念的错位。进而，通过对实现会计信息功能的分析。提出了切合实际的会计目标——反映主体真实的财务状况．并认为现行会计理论实际上是建立在该目标基础上的。     

浅探人力资源会计

人力资源会计是会计学与人力资源管理相互渗透而形成的会计科学中的一个正在发展的新分支。在会计核算中 ,应将人力资源作为一项单独的长期资产 ,放在一级会计科目中核算 ,并在会计报表中单独反映。这需要在会计科目的设置、计量方式的选用以及具体的会计核算中进行调整和处理。     

以贯彻新会计准则为契机，提高会计信息质量

新的会计准则施行后,对会计信息质量的提高起到极大的促进作用。指出目前制约会计信息质量的因素主要有公司治理结构的缺陷、会计信息失真带来的收益与损失不对称、剥离与模拟等会计创新的负面影响等,分析了新会计准则。对于提高会计信息质量的要求。基于此,提出了现阶段提高会计信息质量的几点措施。     

User consultation during the fuzzy front end: evaluating student’s design outcomes

In this paper we evaluate the involvement of a partially blind user as lead user in the early stages of a product redesign during an undergraduate product design-engineering course. Throughout the early stages of product design, or fuzzy front end, there is a high level of uncertainty. End users, with their increased contextual knowledge can play an important role in this process, improving decision-making. Yet limited research has thus far been done on user types for involvement and concept generation efficiency. To study whether end user involvement will impact results, a group of students were given consults from a partially blind end user. Using a panel of four judges, we evaluate the results. We find no significant differences in the feasibility, user value or originality of the concepts created by students who received a user consult. We discuss these findings within the context of user involvement in design engineering education.     

对基层供电局实行会计委派制的探讨

实行会计委派制可以充分发挥会计监督职能,为会计信息的真实性、准确性、完整性、可靠性提供有力的保障,其目的在于规范会计行为,强化会计监管,根治会计信息失真问题,同时对提高会计队伍的素质有积极的促进作用。     

Forecasting the Commercial Attractiveness of User‐Generated Designs Using Online Data: An Empirical Study within the LEGO User Community

Web 2.0 technologies and the rapid emergence of virtual user communities have created new challenges and opportunities for producer firms. The challenges concern the problem of idea overload when a large number of users are empowered to develop their own design creations. At the same time, opportunities arise because firm‐hosted user communities offer a promising source of creativity outside the firms' boundaries. In this paper, we study which data present in firm‐hosted online communities on user‐generated designs and user‐designers can be used to help a focal producer firm to reduce its workload in the selection phase by predicting which user‐generated designs it would most likely perceive as commercially attractive. Prior research emphasizes that among the vast amount of ideas generated in online user communities, it is the lead users' ideas that tend to stick out in terms of commercial attractiveness. Our paper aims to provide the next step by developing a heuristic for filtering commercially attractive ideas that are generated in online user communities. Therefore, prior lead user research is used as a point of reference for our study. This research stream has produced rich insights into the characteristics of users who are capable of developing new products that are commercially attractive from the perspective of a focal producer firm, as well as the characteristics of artifacts that such users tend to develop. Based on prior lead user research, we use theories on problem solving, creativity, and new product adoption to develop hypotheses on the factors that might influence the attractiveness of user‐generated designs from the focal producer firm's perspective in such a setting. Applying multilevel generalized linear modeling, 1799 designs from 116 user‐designers in the LEGO user community are analyzed. Our findings show that three prominent variables, the complexity of a given design, positive feedback from the community on specific designs, and the intensity of design activity by a user‐designer, can be used by a focal producer firm as filtering heuristics for the selection of promising user‐generated designs. We find an inverted U‐shaped relationship between the complexity of a user‐generated design and its perceived commercial attractiveness. Furthermore, we find a positive relationship between the positive feedback received by a given user‐generated design within the peer community and its perceived commercial attractiveness, as well as a U‐shaped relationship between the intensity of a certain user‐designer's activities and the likelihood that a given design by that user will be perceived as commercially attractive. The study is a first step toward a new Web‐based marketing research approach that can enable firms to filter vast numbers of user‐generated designs more effectively and efficiently.     

Finding Commercially Attractive User Innovations: A Test of Lead‐User Theory*

Firms and governments are increasingly interested in learning to exploit the value of lead‐user innovations for commercial advantage. Improvements to lead‐user theory are needed to inform and to guide these efforts. The present study empirically tests and confirms the basic tenets of lead‐user theory. It also uncovers some new refinements and related practical applications. Using a sample of users and user–innovators drawn from the extreme sport of kite surfing, an analysis was made of the relationship between the commercial attractiveness of innovations developed by users and the intensity of the lead‐user characteristics those users display. A first empirical analysis is provided of the independent effects of its two key component variables. In the empirical study of user modifications to kite‐surfing equipment, it was found that both components independently contribute to identifying commercially attractive user innovations. Component 1, the high expected‐benefits dimension, predicts innovation likelihood, and component 2, the ahead of the trend dimension, predicts both the commercial attractiveness of a given set of user‐developed innovations and innovation likelihood due to a newly proposed innovation supply side effect. It was concluded that the component variables in the lead‐user definition are indeed independent dimensions, so neither can be dropped without loss of information—an important matter for lead‐user theory. It also was found that adding measures of users' local resources can improve the ability of the lead‐user construct to identify commercially attractive innovations under some conditions. The findings reported here have practical as well as theoretical import. Product modification and development has been found to be a relatively common user behavior in many fields. Thus, from 10 to nearly 40 percent of users report having modified or developed a product for in‐house use in the case of industrial products or for personal use in the case of consumer products in fields sampled to date. As a practical matter, therefore, it is important to find ways to selectively identify the user innovations that manufacturers will find to be the basis for commercially attractive products in the collectivity of user‐developed innovations. The implications of these findings for theory as well as for practical applications of the lead‐user construct are discussed—that is, how variables used in lead‐user studies can profitably be adapted to fit specific study contexts and purposes.     

对会计学专业开展诚信教育的研究

中国会计面临诚信危机的严峻挑战,加强会计诚信教育已迫在眉睫。高校应在会计诚信教育中发挥主导作用。开展会计诚信教育,有利于提高会计诚信认识、树立会计诚信信念、锻炼会计诚信意志、培养会计诚信习惯。会计诚信教育应从以下方面着手:第一,构建完善的诚信教育体系;第二,提高教育工作者的自身素质;第三,形成诚信的校园氛围;第四,建立诚信奖惩与约束监督机制;最后,开设会计诚信教育的相关课程。