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对社会产品分配核算的再认识——兼谈帐户法核算国民最终收入
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作者 蒋志华 《统计与决策》 北大核心 2003年第3期10-11,共2页
关键词 国民经济核算 社会产品分配核算 户法 核算 国民最终收入
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现金流量表编制的T型帐户法
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作者 汪伟 《工业技术经济》 1999年第5期96-97,100,共3页
在财政部新近发布的《企业会计准则一现金流量表》中,要求企业采用直接法报告全部经济活动的现金流量。同时又指出,在会计报表附注中,还应披露将净利润调节为经营活动现金流量的信息。这也就是说对经营活动所产生的现金流量要从直接和... 在财政部新近发布的《企业会计准则一现金流量表》中,要求企业采用直接法报告全部经济活动的现金流量。同时又指出,在会计报表附注中,还应披露将净利润调节为经营活动现金流量的信息。这也就是说对经营活动所产生的现金流量要从直接和间接两个角度加以计算和披露。在编制现金流量表时,可采用的方法主要包括工作底稿法、会计科目记录分析填列法、T型帐户法等。在这三种方法中,T型帐户法以其实用简捷、方便快速而得到较为广泛的应用。为了更清楚的说明其应用过程及原理,本文拟对T型帐户法使用的几个问题加以介绍。 展开更多
关键词 现金等价物 工作底稿 企业会计准则 户法 现金流量表 会计报表
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帐户:会计对计量科学的重要贡献——论会计帐户方法
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作者 陶丘山 《湘潭大学学报(哲学社会科学版)》 CSSCI 1999年第2期91-93,共3页
一般认为,会计有八大基本方法:设置帐户、复式记帐、填制凭证、登记帐薄、货币计价、损益计算、财产清查和编制会计报表。我们认为,帐户方法是会计中最重要的和最具特色的方法。没有帐户,就没有会计。特别是对于象会计、统计这样的... 一般认为,会计有八大基本方法:设置帐户、复式记帐、填制凭证、登记帐薄、货币计价、损益计算、财产清查和编制会计报表。我们认为,帐户方法是会计中最重要的和最具特色的方法。没有帐户,就没有会计。特别是对于象会计、统计这样的计量科学——要对种类繁多、数量很大... 展开更多
关键词 会计帐 计量科学 会计电算化 重要贡献 户法 数量变化 会计等式 资金运动 的分类 收付实现制
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现金流量表编制方法新构想
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作者 邓厚平 《华东经济管理》 2001年第1期109-112,共4页
现实中的现金流量表编制方法过于繁琐与复杂 ,应用时有一定难度 ,迫切需要探讨新的方法 ,本文介绍一种新的简捷可行的现金流量表编制方法 。
关键词 经营活动 投资活动 筹资活动 户法 现金流量表 编制方
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现金流量表编制方法研究
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作者 曾月明 夏广良 《贵州财经学院学报》 2001年第5期30-34,共5页
现金流量表会计准则规定的现金流量表编制方法的科学性体现在两方面 ,一方面是表中存在的勾稽关系 ,另一方面是工作底稿法和T形帐户法自身存在的内在关系有理论依据 ,但是作为工作底稿法和T形帐户法关键环节的调整分录不易被普遍接受却... 现金流量表会计准则规定的现金流量表编制方法的科学性体现在两方面 ,一方面是表中存在的勾稽关系 ,另一方面是工作底稿法和T形帐户法自身存在的内在关系有理论依据 ,但是作为工作底稿法和T形帐户法关键环节的调整分录不易被普遍接受却是准则在具体实施时遇到的难题。运用多栏式日记帐编制现金流量表则是一相对简单又易于理解的方法。 展开更多
关键词 现金流量表 工作底稿 T形帐户法 调整分录 多栏式日记帐
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谈谈现金流量表的直接法 被引量:2
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作者 黄燕妮 黄治兵 《财会月刊(合订本)》 北大核心 2003年第12A期52-52,共1页
关键词 现金流量表 直接 会计准则 工作底稿 T形帐户法 会计核算
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浅谈现金流量表的编制方法及分析
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作者 韩风琴 韩忠斌 李钟国 《吉林林业科技》 北大核心 1999年第6期50-53,共4页
本文主要论述了在观察市场经济活动中,企业决策者们关注现金流量及创造现金能力的同时, 如何结合财政部于1998 年3月20日颁布的“现金流量表会计准则”编制现金流量表, 利用现金流量表所反映的信息进行现金流量分析, 以便进一步向国际... 本文主要论述了在观察市场经济活动中,企业决策者们关注现金流量及创造现金能力的同时, 如何结合财政部于1998 年3月20日颁布的“现金流量表会计准则”编制现金流量表, 利用现金流量表所反映的信息进行现金流量分析, 以便进一步向国际会计准则靠拢。 展开更多
关键词 现金流量表 编制方 T型帐户法 日记帐
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Research on Collaborative Filtering Recommendation Algorithm Based on Improved User Portraits 被引量:2
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作者 HOU Meng WANG Guo-peng +2 位作者 SONG Li-zhe WANG Hao-yue SI Zhan-jun 《印刷与数字媒体技术研究》 CAS 北大核心 2024年第6期117-123,134,共8页
With the arrival of the big data era,the phenomenon of information overload is becoming increasingly severe.In response to the common issue of sparse user rating matrices in recommendation systems,a collaborative filt... With the arrival of the big data era,the phenomenon of information overload is becoming increasingly severe.In response to the common issue of sparse user rating matrices in recommendation systems,a collaborative filtering recommendation algorithm was proposed based on improved user profiles in this study.Firstly,a profile labeling system was constructed based on user characteristics.This study proposed that user profile labels should be created using basic user information and basic item information,in order to construct multidimensional user profiles.TF-IDF algorithm was used to determine the weights of user-item feature labels.Secondly,user similarity was calculated by weighting both profile-based collaborative filtering and user-based collaborative filtering algorithms,and the final user similarity was obtained by harmonizing these weights.Finally,personalized recommendations were generated using Top-N method.Validation with the MovieLens-1M dataset revealed that this algorithm enhances both recommendation Precision and Recall compared to single-method approaches(recommendation algorithm based on user portrait and user-based collaborative filtering algorithm). 展开更多
关键词 Collaborative filtering User profiling Recommender system SIMILARITY
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Design Method for Optimizing the Interactive Interface of Live Broadcasting Platform for the Elderly Users 被引量:1
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作者 WEI Bi-ze FAN Wei DUAN Ying-ke 《印刷与数字媒体技术研究》 CAS 北大核心 2024年第4期167-178,共12页
In the era of network live broadcasting for everyone,the development of live broadcasting platforms is also more intelligent and diversified.However,in the face of a large group of elderly users,the interface interact... In the era of network live broadcasting for everyone,the development of live broadcasting platforms is also more intelligent and diversified.However,in the face of a large group of elderly users,the interface interaction design mode used is still mainly based on the interaction mode for young groups,and is not designed for elderly users.Therefore,a design method for optimizing the interaction interface of live broadcasting platform for elderly users was proposed in this study.Firstly,the case study method and Delphi expert survey method were used to determine the design needs of elderly users and the design mode was analysed.Secondly,the orthogonal design principle was used to design a test sample of the interactive interface of live broadcasting platform applicable for the elderly users,and then a user evaluation system was established to calculate the weights of the design elements using hierarchical analysis,and then the predictive relationship between the design mode of the interactive interface of live broadcasting platform and the elderly users was established by Quantitative Theory I.Finally,Genetic Algorithm was applied to generate the optimized design scheme.The results showed that the design method based on the Genetic Algorithm and the combination of Quantitative Theory can scientifically and effectively optimize the design of the interactive interface of the live broadcasting platform for the elderly users,and improve the experience of the elderly users. 展开更多
关键词 Live broadcasting platform Interaction design Elderly users Genetic Algorithm Quantitative Theory I
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Research on User Profile Construction Method Based on Improved TF-IDF Algorithm
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作者 SHAO Ze-ming LI Yu-ang +4 位作者 YANG Ke WANG Guo-peng LIU Xing-guo CHEN Han-ning SI Zhan-jun 《印刷与数字媒体技术研究》 CAS 北大核心 2024年第6期110-116,共7页
In the data-driven era of the internet and business environments,constructing accurate user profiles is paramount for personalized user understanding and classification.The traditional TF-IDF algorithm has some limita... In the data-driven era of the internet and business environments,constructing accurate user profiles is paramount for personalized user understanding and classification.The traditional TF-IDF algorithm has some limitations when evaluating the impact of words on classification results.Consequently,an improved TF-IDF-K algorithm was introduced in this study,which included an equalization factor,aimed at constructing user profiles by processing and analyzing user search records.Through the training and prediction capabilities of a Support Vector Machine(SVM),it enabled the prediction of user demographic attributes.The experimental results demonstrated that the TF-IDF-K algorithm has achieved a significant improvement in classification accuracy and reliability. 展开更多
关键词 TF-IDF-K algorithm User profiling Equalization factor SVM
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广东台山浮石赵氏宗族家族制度试析 被引量:4
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作者 龚佩华 《中山大学学报(社会科学版)》 CSSCI 北大核心 1997年第4期50-57,共8页
广东台山浮石赵氏宗族,其先祖赵必次是南宋皇帝的宗亲,南宋末年流亡粤,必次的曾孙宗远定居浮石,逐渐繁衍成今天浮石地区庞大的赵氏宗族。建国前,赵氏宗族遵循宗法家族制及儒家文化,聚族而居,以宗族自治,强调祠堂和祭祖的重要性... 广东台山浮石赵氏宗族,其先祖赵必次是南宋皇帝的宗亲,南宋末年流亡粤,必次的曾孙宗远定居浮石,逐渐繁衍成今天浮石地区庞大的赵氏宗族。建国前,赵氏宗族遵循宗法家族制及儒家文化,聚族而居,以宗族自治,强调祠堂和祭祖的重要性,修族谱和频繁的祭祀活动,极大地团结族人,并巩固了绅民自治的政治结构。建国后,消灭了地主阶级及族权系统,但由于农业的手工劳动方式,血缘宗族家族依然是组织生产、生活的基本单位;改革开放后,经济多样化,且按民主、法制原则经营、管理,从而逐渐脱离血缘原则,浮石现正处在这一转型时期。 展开更多
关键词 家族制 始祖祠 房祖祠 家族祠 户法 绅民自治 “细仔”
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水稻种子贮藏
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《垦殖与稻作》 2003年第6期41-41,共1页
1 窖藏法 选背风向阳,地势略高,地下水位低的地方挖窖。窖的大小按贮种量、地势、土质而定,一般2.5立方米的窖容可贮250公斤稻种。窖深以1.5~2.0米为宜,如挖窖过深,窖温增高,地下水上升,种子含水量增加,窖容以2立方米左右为宜,土质好... 1 窖藏法 选背风向阳,地势略高,地下水位低的地方挖窖。窖的大小按贮种量、地势、土质而定,一般2.5立方米的窖容可贮250公斤稻种。窖深以1.5~2.0米为宜,如挖窖过深,窖温增高,地下水上升,种子含水量增加,窖容以2立方米左右为宜,土质好的也不宜超过3立方米。长形窖比圆形窖好,容易与地温接近,能自然控制温度,不致发热坏种。入窖时期,以土层上冻3~6厘米厚时为好,出窖时间以化冻6~10厘米为好。过早出窖,气温尚不稳定,一冻一化,受变温中的低温影响易降低发芽率;过晚出窖,阳气上升,地下水提高,种子易受潮,降低生活力。出窖后的种子应苫盖防寒,更不要马上暴晒,造成破皮,降低发芽率,应逐渐风干晾种,再行晒种,这样可提高发芽率。 展开更多
关键词 水稻 种子 贮藏 窖藏 暖库保管 保管 冷库保管 室外露天保管
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Adaptive resource allocation for multi-user multi-server power-line communication OFDM systems
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作者 徐志强 翟明岳 +1 位作者 崔翔 赵宇明 《Journal of Central South University》 SCIE EI CAS 2011年第2期479-489,共11页
The bits and power allocation model of adaptive power-rate mixture for multi-user multi-server power-line communication systems was analyzed with the restrictions of maximal total power,fixed rate for each real time (... The bits and power allocation model of adaptive power-rate mixture for multi-user multi-server power-line communication systems was analyzed with the restrictions of maximal total power,fixed rate for each real time (RT) user,minimal rate for each non-real time (NRT) user,maximal bits and power for each subcarrier in each orthogonal frequency division multiplexing (OFDM) symbol. An algorithm of resource dynamic allocation in the first OFDM symbol of each frame and resource optimal adjustment in the latter OFDM symbol of each frame was proposed. In the first OFDM symbol of every frame,resource is firstly assigned for RT users so as to minimize their total used power until satisfying their fixed rates; secondly the remainder resource of power and subcarriers are assigned for NRT users so as to minimize their total used power until satisfying their minimal rates also; lastly the remainder resource is again assigned for NRT users according to the proportional fairness strategy so as to maximize their total assigning rate. In the latter OFDM symbol of each frame,bits are swapped and power is adjusted for every user based on the resource allocation results of anterior OFDM symbol. The algorithm is tested in the typical power-line channel scenarios and the simulation results indicate that the proposed algorithm has better performances than the classical multi-user resource allocation algorithms and it realizes the multiple aims of multi-user multi-server resource allocation for power-line communication systems. 展开更多
关键词 power-line communications adaptive orthogonal frequency division multiplexing resource allocation user priority swapadjustment
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A case study of customer satisfaction for information technology solutions 被引量:1
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作者 Sung Yun YU Jinsoo PARK +2 位作者 Jin KIM Hyung Jin LEE Hee Jun YOON 《Journal of Central South University》 SCIE EI CAS 2014年第11期4279-4285,共7页
There are numerous information technology solutions including hardware and software. A company that provides the solution should have knowledge of the customer needs in the purpose of sailing strategy or upgrade polic... There are numerous information technology solutions including hardware and software. A company that provides the solution should have knowledge of the customer needs in the purpose of sailing strategy or upgrade policy. The needs are also directly connected to the user satisfaction. However, the users have respective points of view in the needs as well as they may not identify the requirements to improve the solution. SERVQUAL can be an appropriate method to define and measure the customer satisfaction for the information technology solutions. As a case study of the customer satisfaction, the modified SERVQUAL items and scoring method are applied to a cyber-infrastructure system named CyberL ab in Korea. The measurement results of user satisfaction for CyberL ab are provided to confirm that our proposed method performs as we intended. From the results, we can score the satisfaction level of users and identify their needs in the various aspects. The total user satisfaction level for CyberL ab is scored by 88.3. 展开更多
关键词 cyber-infrastructure customer satisfaction user satisfaction SERVQUAL
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Micromechanical modeling of asphalt concrete fracture using a user-defined three-dimensional discrete element method 被引量:4
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作者 陈俊 汪林兵 黄晓明 《Journal of Central South University》 SCIE EI CAS 2012年第12期3595-3602,共8页
A user-defined micromechanical model was developed to investigate the fracture mechanism of asphalt concrete (AC) using the discrete element method (DEM). A three-dimensional (3D) AC beam was built using the "F... A user-defined micromechanical model was developed to investigate the fracture mechanism of asphalt concrete (AC) using the discrete element method (DEM). A three-dimensional (3D) AC beam was built using the "Fish" language provided by PFC3D and was employed to simulate the three-point bending beam test at two temperature levels: -10 ℃ and 15℃. The AC beam was modeled with the consideration of the microstructural features of asphalt mixtures. Uniaxial complex modulus test and indirect tensile strength test were conducted to obtain material input parameters for numerical modeling. The 3D predictions were validated using laboratory experimental measurements of AC beams prepared by the same mixture design. Effects of mastic stiffness, cohesive and adhesive strength on AC fracture behavior were investigated using the DEM model. The results show that the 3D DEM fracture model can accurately predict the fracture patterns of asphalt concrete. The ratio of stress at interfaces to the stress in mastics increases as the mastic stiffness decreases; however, the increase in the cohesive strength or adhesive strength shows no significant influence on the tensile strength. 展开更多
关键词 asphalt concrete fracture behavior MICROMECHANICS discrete element method three-dimensional simulation
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