多品种小批量精益生产方式适应性分析

精益生产方式是在丰田生产方式基础上发展起来的一种强调彻底消除浪费、减低成本和持续改善的准时化生产方式。其目的是通过流程整体优化与持续改进,均衡物流,高效利用资源,最大限度消除浪费,降低成本,缩短周期,以最少的投入向顾客提供最完美价值的目的。     

浅析财务报告局限性及改进建议

现行的财务报告体系己滞后于经济发展的要求,不能全面客观地进行价值反映,在一定程度上误导了报表使用者的决策行为.应从这些局限性入手,改变财务报告的报告模式,构造多元化的财务报告体系,实时呈报财务报告;加强预测性信息的披露,增加现行财务报告对社会责任信息的披露;应重视对衍生金融工具所产生的收益和风险信息的披露;增加对人力资源的反映;提高财务报告的质量,加强注册会计师审计监督等,使之适应经济发展的要求.     

水稻的收割与秸秆回收系统的设计

本文主要介绍了收割部分和秸秆回收部分的总体设计。解决高产超级稻的收获问题。割前脱粒(梳脱式)机型由于作业时茎秆不进入机器中,可以减少机具对物料的处理量、降低损失、减少功耗、提高工作效率,是解决超级稻收获的理想机具之一。     

Chinese Experience of Advancing Financial Inclusion in Light of Foster’s Three Limiting Conditions in Institutional Change

Abstract:

China has been developing “financial inclusion” since the 1990s so as to deal with financial exclusion, a problem that faces rural residents and small and micro enterprises as well as the poor. Analysis is conducted in light of John Foster’s theory of institutional change, especially the three limiting conditions, which are, the availability of knowledge, people’s capacity for understanding and adaptation, and the principle of minimal dislocation. Digital finance, introduced into China in the early 2000s, is thought to be the innovative and sustainable means of financial inclusion and was boldly encouraged with very loose regulation, especially before 2015. Many of the nontraditional providers of internet financial services, including nonbank digital payment, internet-based lending, crowd funding, and virtual coins, etc. had boomed like mushroom since 2013. While social permission has been granted to such well-intentioned but poorly understood social experiments, unprecedent internet financial chaos have emerged and spread raising serious social concern. Since 2015, new policy bundles have been developed in China, and the concept and practice of financial inclusion has been transformed greatly. As China is still facing challenges marching toward financial inclusion, the three limiting conditions must be carefully considered in formulating policies.     

A Paradigm for Masking (Camouflaging) Information

This is an expository paper. Here we propose a decision-theoretic framework for addressing aspects of the confidentiality of information problems in publicly released data. Our basic premise is that the problem needs to be conceptualized by looking at the actions of three agents: a data collector, a legitimate data user, and an intruder. Here we aim to prescribe the actions of the first agent who desires to provide useful information to the second agent, but must protect against possible misuse by the third. The first agent is under the constraint that the released data has to be public to all; this in some societies may not be the case.
A novel aspect of our paper is that all utilities—fundamental to decision making—are in terms of Shannon's information entropy. Thus what gets released is a distribution whose entropy maximizes the expected utility of the first agent. This means that the distribution that gets released will be different from that which generates the collected data. The discrepancy between the two distributions can be assessed via the Kullback–Leibler cross-entropy function. Our proposed strategy therefore boils down to the notion that it is the information content of the data, not the actual data, that gets masked. Current practice of "statistical disclosure limitation" masks the observed data via transformations or cell suppression. These transformations are guided by balancing what are known as "disclosure risks" and "data utility". The entropy indexed utility functions we propose are isomorphic to the above two entities. Thus our approach provides a formal link to that which is currently practiced in statistical disclosure limitation.     

《生物安全议定书》的贸易条款及其影响

由于转基因生物对生物多样性、生态环境和人体健康可能产生潜在的有害影响,《生物安全议定书》的贸易条款对转基因生物贸易作了较严格的限制。但是受到多种因素的交互影响,这些条款的贸易限制效果是有限的。     

Factors and scenarios affecting a farmer’s grain harvest logistics

This paper explores how changes in Australia’s grain industry supply chains are likely to impact on the nature and profitability of an Australian farmer’s grain harvest logistics. A simulation model is used to show how receival site rationalisation, cheaper on‐farm storage, larger trucks, higher‐yielding crops and new harvest technologies, separately and in combination, affect the nature and profitability of a farmer’s grain harvest logistics. Applying the model to a typical Australian grain farm shows that many of these changes unambiguously advantage the farm business, and often, the combination of these changes increases a farmer’s harvest profits by at least 10 per cent. For many farmers, the task of efficiently designing and managing harvest logistics will be an increasingly difficult yet important series of choices due to the range of storage options, grain pathways, crop portfolios and market opportunities that are arising. A farmer’s decisions about cost‐effective on‐farm storage and transport, and their judicious use, will be a key contributor to additional profit in future years.     

植被对斜坡稳定性的积极作用和局限性

植物根系在表土层形成了根-复合体,能够增强斜坡土体的抗剪强度,从而起到维持边坡稳定的作用。但根系主要分布在1米土层范围内,大部分植被根系并不能延伸到潜在滑动面以下,对维持斜坡稳定性的积极贡献是有限的。且在同等降雨条件下,植被发育斜坡的抗剪强度可能比裸坡的小,这说明植被护坡具有局限性。植被发育斜坡有更加丰富的优先流通道——大孔隙,它对滑坡孕育有一定的作用。     

工程限额设计的必要性及实施策略刍议

本文主要研究对工程活动开展中的限额设计的目的性与作用,实现对其的发展推动,并认为要签订限额设计合同。结合浙江工业大学建筑规划设计研究院有限公司各项目限额设计指标统计表进行分析,确保工程活动的流程的优化,进而使得工程活动的开展得以更好实现。     

浅议国际多式联运中如何更好地分清各方责任

对国际多式联运的网状责任制原则与多式联运经营人的赔偿责任限制进行了理论综述,指出网状责任制的最大弊端和实践中国际货运市场供求关系决定责任归属的现状。通过尝试从企业实践中另辟蹊径,提出了货运单据和科技创新设备在划分各关系方责任方面的实际作用。