计算机会计报表编制新思路——基于三库理论的数据表化指令设计及应用

基于“三库理论”来设计报表模块,其报表编制是通过运行报表指令来实现的。传统编表指令在可读性、可扩充性等方面存在着或多或少的缺陷。数据表化指令的设计思路,就是运用“三库理论”,将编表指令存放在指令表中,使指令独立于指标,即方法独立干目的,同时又独立于编表过程,即独立于编表程序。所有报表的编制过程都是相同的,即所有报表的编制都执行一个编表程序。数据表化指令认为,各种报表结构上的差异体现在各自的指标表中,而编制方法上的差异则体现在指令上,它们的编制过程是完全相同的。因此,可以开发出全通用的报表模块。     

Some issues in blockchain for accounting and the supply chain,with an application of distributed databases to virtual organizations

This paper reviews some recent blockchain‐based applications for information capture, distribution and preservation. As part of that review, this paper examines two key concerns with current blockchain designs for accounting and supply chain transactions: data independence and multiple semantic models for the same information distribution problem. Blockchain applications typically integrate database, application and presentation tiers all in the same ledger. This results in a general inability to query information in the ledger and other concerns. Further, since most applications appear to be private blockchain applications, there is a concern of agents needing to accommodate multiple blockchains depending on who their trading partners are and what they request. Finally, this paper uses a distributed database to design a ‘blockchain‐like’ system for virtual organizations.     

Navigating a product landscape for technology opportunity analysis: A word2vec approach using an integrated patent-product database

Technology opportunity analysis has been the subject of many prior studies, although most of them have focused on discovering new technology ideas in a single narrow domain. This study proposes a product landscape analysis to identify product areas (i.e., potential technology opportunities) across multiple domains that firms can enter based on the technological capabilities embodied in their existing products. First, text mining is used to construct an integrated patent-product database from the United States patent and trademark database. Second, word2vec is employed to construct a product landscape as a vector space model where products with similar technological bases are located close to each other while maintaining the technological relationships. Third, given a product of interest, potential technology opportunities are identified via (1) automatic opportunity analysis that identifies product areas with technological bases similar to those of the product; and (2) interactive opportunity analysis that finds product areas based on experts’ queries modifying the technological bases of the product (i.e., addition and subtraction). Finally, ten quantitative indexes are developed to explore the implications of the potential technology opportunities identified. The case study covering 3,016,315 patents and 160,832 products confirms that the proposed approach is valuable as a creativity support tool for technology opportunity analysis in the era of convergence.     

Firm-Level TFP Growth in the Chinese Automobile Industry

China has been the world’s largest automobile producer since 2009,but it still lags behind other countries in terms of productivity. Based on theNational Bureau of Statistics of China (NBSC) firm-level data and the improvedapproach proposed by Ackerberg et al. (2015), this paper investigates thecontribution of total factor productivity (TFP) growth to the Chinese automobileindustry and evaluates the impact of firm entry and exit on TFP growth. Theempirical results show that the TFP of the Chinese automobile industry grows at10.7% per year. Joint venture and foreign-owned firms have a significantly higherTFP growth rate than others. Large-scale firms have a higher TFP growth rate thando small-scale firms, but the latter have caught up after 2004. Moreover, the entryof new firms and exit of old firms significantly improve the aggregate TFP growthrate.     

工业编组站MIS数据库设计

数据库设计是工业编组站MIS(管理信息系统)建设中的核心问题,为此,提出了适合工业编组站MIS的数据库结构和总体布局方案,以及两种数据库设计方案及最优方案选择原则。     

基于VC的网络数据库快速访问方法

网络数据库的快速访问对于网络服务应用很重要。本文分析比较了基于VC开发网络数据库访问的几种方法,在此基础上阐述了如何在VC 6. 0开发环境下采用ADO(ActiveXDataObject)技术开发网络数据库快速访问应用程序,并进行了实验,给出了实验结果。     

针织企业管理信息系统的设计及其优化研究

文章结合开发某针织企业管理信息系统的实践,对企业管理信息系统的设计、实现过程进行了探讨,对其性能的优化进行了必要的研究。该系统的实现产生了较好的经济效益和社会效益。     

基于嵌入式Linux的智能手机系统软件的设计与实现

介绍了一种基于嵌入式Linux的智能手机系统软件平台的设计与实现,系统软件从层次上分为四层．最底层是操作系统层,实现对嵌入式Linux的移植、裁剪;第二层是系统服务层,所有跟手机相关的业务都由此层来处理,以及数据库服务;第三层是中间层,嵌入式GUI实现人机交互接口,J2ME中间件支持java程序的下载、运行;最上层是智能手机应用层,实现手机的基本功能及其他应用。     

A flexible adaptation of the WIOD database in a virtual laboratory

ABSTRACT

The World Input-Output Database provides a time series of world input–output tables (WIOTs) that have been used for example to understand the manifold effects of the increased integration of markets through international trade. In order to enhance the flexibility of research on global trade issues using WIOD, we implement the WIOT workflow in a collaborative, cloud-based virtual laboratory environment. We demonstrate that a lab-based adaptation of WIOD is able (a) to continuously create and update versions of the WIOTs in a timely, consistent, and cost-effective way, (b) to enhance original information with accompanying information on standard deviations, and (c) to enable flexible re-casting of the entire WIOT time series into user-specific geographical and sectoral classifications.     

我国环保物联网发展的专利情报研究--以水处理领域为例

环保物联网专利是体现该领域技术创新的重要指标。本文基于Orbi专利检索和分析系统,以水处理领域的物联网应用为例进行中国专利统计分析,梳理我国环保物联网发展的现状和特点,为相关产业创新与发展提供有用的科技竞争情报。