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81.
杨淑娥 《上海立信会计学院学报》2011,25(3)
财务管理概念框架是财务理论的最高层次,是对财务理论的总结、抽象、凝练和升华;研究财务管理概念框架应该以财务本质为起点。在制订该概念框架要素时,应尊重、遵循已有的研究成果,根据财务固有的属性和特点,寻找反映财务管理内在规律性的本质要素。财务管理概念框架可分为三个层次:第一层次是财务的本质;第二层次是财务的职能和特征、假设和原则;第三层次是财务要素。业界公认的管理内容和管理方法应纳入该要素体系之中。建议由相关权威机构组织财务管理概念框架的制订工作,同时展开对财务理论的研究。 相似文献
82.
《Enterprise Information Systems》2013,7(2):198-226
In workflow management, studying the relationship between workflow process activities and resource allocation is one of the interesting research topics. Polychromatic sets theory (PST) is a relatively new mathematical theory which is especially suitable for treating such problems. Based on PST, this paper proposes a framework of workflow process modelling and resource allocation. As the theoretical foundation, polychromatic sets (PS), polychromatic graph (PG) and isolation operation (IO) of the PS are introduced. Special net structure (SNS), a special PG with colourless nodes and concolourous edges, is also introduced, and a new workflow process model and its verification algorithm are presented. Furthermore, a workflow resource model based on the entity of PS is developed. Based on IO of PS, the allocation mechanism that considers workflow process and workflow resource is proposed. Finally, a case study is provided to demonstrate the effectiveness of the above-mentioned theory and method. 相似文献
83.
《Enterprise Information Systems》2013,7(2):187-197
Information visualisation is a key component of support tools for many applications in science and engineering. A graph is an abstract structure that is widely used to model information for its visualisation. In this paper, we consider practical and general graph formalism called hierarchical graphs and present the Higres and Visual Graph systems aimed at supporting information visualisation on the base of hierarchical graph models. 相似文献
84.
85.
在使用UG创建二维图时,会用到大量视图来表达不同零件间的关系。熟练掌握UG软件中常见视图的特点、使用技巧及其之间的区别,可提高工作效率,创造价值。 相似文献
86.
文章首先阐述数据库设计在系统开发中的地位与作用,然后根据数据库设计流程分析数据库设计优化的重要步骤,最后结合数据库系统原理与实际数据库系统开发经验阐述数据库设计优化的关键步骤和方法。 相似文献
87.
Sue Bailey 《International Journal of Consumer Studies》2010,34(2):243-254
Consumer sciences and consumer studies as a recent interdisciplinary degree area in higher education in the UK has had limited published research either on the subject heritage or its disciplinary identity. Since the major subject review was undertaken by the Council for National Academic Awards 17 years ago, the research investigation aimed to study how consumer studies and home economics had moved to consumer sciences and consumer studies. The research has therefore involved a survey over a 15‐year period of development and changes of institutions and degrees and a content analysis of programme outlines and national benchmarking to reveal changing trends in how the subject has been conceptualized. The comparison used data from 1992, 1999, 2003 and 2007 to map degree programme and institutional changes. External and internal political and economic factors influenced subject growth, decline and development. It was found that the number of degree programme titles had remained relatively stable, with still a balance between BA and BSc degrees but that this disguised many changes in institutions and degree titles. The content analysis of trends was undertaken, comparing 1992, 1999, 2003 and 2007. Subject benchmarking statements introduced in 2002, currently being revised in 2009, were compared with programme content themes in 2003 and 2007. The content analysis showed that the overall approach or principles, areas of study, context, perspectives and processes for degree programmes at the undergraduate level had developed noticeably over the last 15 years and had been clarified by benchmarking guidelines. Themes of behavioural change, consumer ethics, consumer services, skills and education, sustainability and well‐being had developed with applied contexts depending on programme orientation. A model has been proposed to illustrate the current conceptualization of the subject in the UK at degree level, and Chenoweth's definition of consumer sciences and consumer studies has been redefined for the UK. It is recommended that there should be more theoretical reflection on the interpretation and development of the subject. 相似文献
88.
在日常生产和生活中,往往有一类问题是关于有限的资源在一定条件下的合理利用问题,且要达到最大的利益或者价值。其中包含站点的位置选址问题,通常我们把这类问题归纳为整数规划中的最优问题,利用MATLAB软件我们可以轻松的得到问题的数值解。但对站点的位置选址问题,我们发现利用图论的理论,从图论角度进行分析和求解,可以更轻松。 相似文献
89.
Y. L. R. Moorthi 《Services Marketing Quarterly》2017,38(4):213-225
The article aims at making a conceptual contribution to services marketing literature by proposing an eighth “P” called “proof.” Proof is a simple operational measure or an intuitive indicator that helps the customer quickly assess the efficacy of a service. The article discusses services marketing literature and develops propositions that underscore the importance of proof as the eighth P. When proof is provided about a service to the customer, it affects all service outcomes (i.e., service evaluation, purchase intent, customer satisfaction, and repurchase intent). Though conceptual, the article provides practical implications as well. 相似文献
90.
In financial markets, trading patterns influence the behaviour of arbitrage, surveillance, risk management and pricing returns. The analysis of these patterns is important for defining policies in financial regulation as well as portfolios of international assets. Using financialization as a conceptual framework to understand the current trading patterns of financial markets, this work employs a market graph model for studying the stock indexes of geographically separated financial markets. By using an edge creation condition based on a transaction cost threshold, the resulting market graph features a strong connectivity, some traces of a power law in the degree distribution and an intensive presence of cliques. Furthermore, an inverse relation between transaction costs and maximal clique size is noticed. The market graph model also indicates that infrastructure, sustainability and commodity indexes from APEC, EU and NAFTA affect the behaviour of markets. As a result, the graph approach shows a consistent set of outcomes that mostly explain the financialization dynamics of markets. 相似文献