Krazy Kimmy's: A Case in Fraud Examination

This two‐part case allows for maximum student engagement through preparation, in‐class discussion, and through a Part B case that is part of the Teaching Note. Through this case, students work to identify possible fraud schemes, plan an investigation, and perform horizontal analysis calculations. Students will learn about the concept of ethical hacking, red flag identification, internal control weaknesses, and investigation considerations for fraud schemes. Further, in‐class planning for next steps and investigation can occur, providing an opportunity for group work and in‐depth learning. This case offers flexibility for instructors in that it can be covered over one class or multiple classes, or can be assigned as an independent or group assignment. This teaching note provides an overview of the case along with guidance for teaching this case.     

自适应聚类视角下学科领域主题分析——以物流学科为例

基于改进关键词重要性和近邻传播聚类算法,提出了一种学科领域主题分析方法,通过词频分析法和作者潜意识行为计算高频关键词权重,借助共词分析和Ochiai系数构建带权重高频关键词相似性矩阵,利用近邻传播聚类算法对学科领域主题进行自适应提取与分析。以CSSCI收录的2015—2019年物流学科领域期刊论文为研究对象,借助新方法对其进行主题分析,研究结果表明:高重要性的关键词不一定是核心主题,核心主题与同一簇内其它成员关键词最为相似。与此同时,近五年物流学科存在“降本增效”“区域物流一体化”“现代物流技术研究与创新”“物流体制改革与产业转型升级”“农村物流与农产品物流”“电子商务与跨境电商”“可持续发展理念”等七大热门主题。     

Contrasting the attitudes of farmers and the general public regarding the ‘multifunctional’ role of the agricultural sector

Using separate nationally representative surveys, this study compared the views and perspectives of farmers towards agricultural related conservation issues with that of the general public. Results suggest that both the general public and farmers expressed similar levels of concern regarding the environment as a whole. This is an encouraging sign when it comes to environmental protection, as it indicates a certain level of agreement between farmers as the group whose activities largely shape the quality of the rural environment, with the views of the general public who are the major consumers of landscape related environmental public goods. The analysis did, however, reveal important differences in attitudes in relation to certain environmental issues such as the relative importance of maintaining wildlife and habitats and having wild flora and fauna in the countryside. These activities could be seen as in conflict with farmers’ productivist attitudes. We found no significant difference in environmental attitudes between farmers who have participated in voluntary agri-environmental schemes and those who did not. Results also suggest that there is significant heterogeneity in public attitudes towards environmental issues. Specifically, age, income, place of residence and presence of children were all significantly associated with environmental preferences. The study concludes that consideration needs to be given to the different views and perspectives of farmers and the general public in formulating policy aimed at providing an optimal mix of agricultural related environmental public goods and services.     

价值工程方法在工程项目设计方案比选中的应用

项目的价值工程方法是一种以实现项目利益相关各方最高满意度的创造性活动,在规划设计阶段,价值工程对项目价值有决定性的影响。因此,在项目前期,应积极应用价值工程的方法进行多方案的比选分析,以达到项目价值的最大化目的。     

Dually sustainable urban mobility option: Shared-taxi operations with electric vehicles

Electric vehicles (EVs) are energy efficient and often presented as a zero-emission transport mode to achieve long-term decarbonization visions in the transport sector. The implementation of a sustainable transportation environment through EV utilization, however, requires the addressing of certain cost and environmental concerns such as limited driving range and battery-charging issues before its full potential can be realized. Nevertheless, a specific type of use of EVs, namely in taxi services, may elicit positive public opinion, as it promises a commitment toward sustainability in urban life. In light of this, this study proposes an integrated approach that combines EV operation with a conceptual design for shared-ride taxi services. As some productivity loss may be naturally expected due to the time spent in charging, it is important to look at whether such performance loss from the passenger and system standpoints can be offset with ingenuity in operational design. In this study, an EV taxi charge-replenishing scheme that can be coupled with a real-time taxi-dispatch algorithm is designed. The proposed EV charging schemes for taxi services are studied via simulations and the effects of the limited driving range and battery-charging details are examined from a system performance viewpoint. The simulation study also reveals illustrative results on the impact of the EV taxi fleet's operation on the charging system. Next, a real-time shared-taxi operation scheme that allows ride sharing with other passengers is proposed to maximize the operational efficiency. The simulation results suggest that the shared-taxi concept can be a viable option to improve on the limitations caused by EV operation. In addition, the importance of projected charging demands and queue delays at different charging locations are also addressed. Some limitations and a future research agenda are also discussed.     

浅谈校企合作对物联网专业建设的影响

随着近几年物联网的飞速发展,导致此方面人才奇缺。青岛农业大学以校企合作办学模式新增了物联网专业,以期为物联网的发展输送人才。本文阐述了校企合作办学模式在课程建设、师资建设、教材建设、实训和就业等方面给我校的物联网专业建设带来的积极影响以及对科研的促进。     

试论媒体的亲和力原则——以《家庭导报》改版创新为例

结合《家庭导报》的改版创新实例。阐述了在新媒体扩张和媒体竞争日剧的当下,传统媒体特别是纸质媒体如何增强亲和力的四大原则,即新鲜性、接近性、关怀度和公信力。具体而言,就是：内容为王、角度常新;平民视角、家庭旋律;走进边缘、关注民生;贴近生活、服务社会。只有这样,才能更好地凸显报纸的感染力和影响力。     

英汉翻译中的形合与意合及翻译方法

本文从形合与意合的角度,探讨英汉翻译中原文与译文之间的契合问题及实现的方法,指出英语与汉语在句法与思维方式等方面的主要差别及克服这些差别的方法是遵从以形合法为前提,以意合法为手段,尽力做到原文与译文之间的一致性是消除翻译初学者的"翻译腔"主要方法。     

Incorporating risk in a positive mathematical programming framework: a dual approach

In this study we develop a new methodological proposal to incorporate risk into a farm‐level positive mathematical programming (PMP) model. We estimate simultaneously the farm nonlinear cost function and a farmer‐specific coefficient of absolute risk aversion as well as the resource shadow prices. The model is applied to a sample of representative arable crop farms from the Emilia‐Romagna region in Italy. The estimation results confirm the calibration ability of the model and reveal the values of the individual risk aversion coefficients. We use the model to simulate different scenarios of crop price volatility, in order to explore the potential risk management role of an agri‐environmental scheme.