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30323 articles
Proceedings Article
Perception of Management Accounting and Controlling by Polish Authors in Publications in 1990-2016
Anna Szychta, Justyna Dobroszek
Accounting addressed to support the management has been developed in enterprises in Poland on a wider scale since the 1990s, i.e. since the restoration of the market-based economic system after a half-a-century break. The paper aims to identify the perception of the nature and scope of management accounting...
Proceedings Article
From Craft to Institution: Institutional Analysis and the Medieval Accounting History
Olga Volkova
This paper investigates if accounting evolved as a result of the interaction of special economic, cultural and political institutions which prevailed in Medieval Italy. A two-step approach is implemented by the Historical and Comparative Institutional Analysis. First we investigate the features of above...
Proceedings Article
Analysis on the Preference Scale of Inbound Tourism Market in Fujian
Tong Yu
Based on the data of inbound tourism in Fujian from 2006 to 2015, we analyze the preference scale of the inbound tourist market in Fujian. The research results show that the most important inbound tourist market in Fujian is the United States, Singapore and Malaysia, the difference of the preference...
Proceedings Article
Measure and Manage the Dynamic risk of Commodity Futures Market Based on CAViaR
Zeng-yu Fu, Hu-wei Wen
Under the background of OBOR strategic, commodities futures market of China meet new opportunity. It benefits the internationalization of China's futures market and enhances the commodity pricing power that we can management the market risk. By taking the typical industrial and agricultural commodities...
Proceedings Article
Research on Fault Diagnosis Method of Aircraft Engine on Basis of Data Classification Prediction
Jiangwei Hao, Bin Lu
.In this article, we introduced the classification and prediction algorithm of data mining into aircraft engine fault diagnosis, then analysis and compare the Random Forest algorithm and Neural Network algorithm.The simulation of these algorithms and experimental results show that the two methods have...
Proceedings Article
A Study on the Importance of Setting up Finance Courses in School of Economics and Management
Wenbin Xu, Jing Sun
Recent year, school of economics and management or school of business in many universities discuss in-depth about the necessity and importance of setting up finance courses. Especially for non-economics majors in school of economics and management or school of business, whether finance courses should...
Proceedings Article
Chemical Industry with Biomass as Raw Material
Yunshen Zhang
In the current social economic development circumstances, people's daily production and life are increasingly dependent on energy resources. However, because coal, oil and so on are non-renewable resources in real life, in this case, In order to ensure that China can achieve long-term development, we...
Proceedings Article
Ownership Structure and Performance in China's listed Logistics Companies
Wei Liu
The ownership structure is the basis of the development of companies, and performance measurement is critical for company to improve incomes. This study has empirically examined the relationship between the ownership structure and firm performance using a balanced panel of listed logistics companies...
Proceedings Article
(PAPER WITHDRAWN) An Improvement for BigMC
Qing-Quan Shi
Bigraph which proposed by Robin Milner is a powerful formalized modeling language. We can get the bigraphical reactive systems (BRS) by using bigraph to represent each state in a system. Model checking is the technology which can verify whether a given model stratifies the specified requirement and it's...
Proceedings Article
Detecting Social Topic by Hashtag-Weighted Topic Model over Time
Jie Qiu, Li Li
Nowadays, more and more social media platforms support hashtags to facilitate information classification. Like Twitter hashtags, a user-initiated hashtag can suggest emotion/mood, convey so much extra information in addition to the actual tweet. Hashtags have been widely used in topic analysis because...
Proceedings Article
Single Image Deformable Surface 3D Recovery by Linear Programming
Wenjuan Ma
We present a method for 3D shape reconstruction of inextensible deformable surfaces from a single image. The key of our approach is to represent the surface as a 3D triangulated mesh and formulate the reconstruction problem as a sequence of Linear Programming (LP) problems. We use a closed-form method...
Proceedings Article
Fast MIMO-ISAR Back Projection Algorithm Based on FFT
Xiuyou Wang, Hao Wang, Dongqing Xu, Huaming Liu, Jianzhong Fan
In order to reduce the computational cost in the current MIMO-ISAR back projection imaging algorithm, a fast algorithm based on FFT is proposed for MIMO-ISAR back projection. First, we establish the reflected wave signal model for MIMO-ISAR imaging. The approximate representation of linear change of...
Proceedings Article
A new site location approach based on Filtering and Clustering for car sharing system
Yang Yu, Juanjuan Zhang, Jinglin Li
Car sharing service provides people with a new environmentally friendly way to travel. In car sharing system, one of the major challenges is how to determine the location of the car sharing sites. However, the existing method does not take into account people's demand in reality to select the car sharing...
Proceedings Article
Hand Gesture Recognition Using Deep Neural Network and Its Implementation in Augmented Reality
Huayong Yang, Xiaoli Lin
In this paper, we study the augmented reality and its application in intelligent human-computer interaction. The complex structure in the visual background is a major challenge for gesture segmentation. First, we use a robust skin color segmentation method to preprocess the input image. Second, visual...
Proceedings Article
The Exploration and Practice of MVVM Pattern on Android Platform
Wei Sun, Haohui Chen, Wen Yu
How UI designers and business engineers collaborate to development apps on Android platform conveniently and effectively is a difficult problem to tackle when projects get more complicate and need more effort. This paper compared the commonality and variability of MVVM with the commonly used MVC and...
Proceedings Article
Choosing Peers, Improve the Quality of Peer Assessment
Jinshuang Li, Xiaohan Fu, Qiuwei Yang
Peer assessment has got a lot of attention because it serves as a useful tool for scaling the grading of open-ended works. But it does not always produce accurate results because of two important reasons: students' ability and students' attitude. Based on students' peer grades and the evaluation attitude...
Proceedings Article
Data Fitting-based SNR estimation algorithm for the Adaptive Transmission
Zezhou Sun, Chenghua Wang, Xiaofei Zhang
Adaptive transmission system selects the suitable transmission rate on the basis of the current channel state. In this paper, we exploit the signal to noise ration (SNR) as a benchmark of standard to measure the channel state. We employ data fitting (DF) to estimate SNR, which is a key technology of...
Proceedings Article
Alarm Correlation Research and Implementation Based on Similar Data Sources
Yi Tang, Dahai Jin
In the modern society, static defect detection technology become an effective way to build reliable software. But the phenomena of misinformation and failing to report in the result of static defect detection makes testers needed to confirm the false alarms one by one manually. It is necessary to improve...
Proceedings Article
Research and Practice of Security Technology in Computer Network
Qinghong Qu
The arrival of the information age has gradually expanded the practical application of computer networks, provided more convenience for people's lives, and promoted the rapid development of Chinese information industry. In this situation, the process of using computer network has gradually produced network...
Proceedings Article
Construction Mechanics and Time-Varying Mechanics in Civil Engineering Analysis
Li Wang
With the development of city construction, civil engineering construction scale becomes bigger, safety problems is gradually serious. This paper introduces the main contents of construction mechanics and time-varying mechanics in civil engineering. We hope to analysis the safety problems in civil engineering...
Proceedings Article
Intensive Traffic Resource Scheduling based on Map/Reduce in Multi-domain Optical Networks
Li Du, Xue Sun
In the intelligent optical networks, there are two key problems in the long-distance and high-speed intensive service transmission. First one, the sharing scheduling problem of the optical networks resources, namely the privacy problem. Second problem, users of network services require high-quality,...
Proceedings Article
Development of Modern Technology in Electronic Engineering
Fang Liu
The rapid development of science and technology provides reliable protection for the expansion of electronic engineering applications, and gradually improves the production efficiency of related industries. With the influence of this situation, in order to meet the people's demand for electronic engineering,...
Proceedings Article
Research on Dynamic Gesture Recognition Algorithm Based on Multi-touch Human-computer Interaction Devices in Classroom Teaching
Zhao Zhang, Xiuling He, Zengzhao Chen, Ke Wu
In this paper, we propose a dynamic gesture recognition approach based on multi-touch devices. This method contains three stages: dynamic gesture stroke collection, gesture feature extraction, gesture analysis and recognition. In order to recognize nine kinds of gestures in classroom interaction process,...
Proceedings Article
A kind of Prefetching Data Way to Hadoop MapReduce Environments
Hui Xia, Peng Wu
In MapReduce environment, problem of data redundancy,a large number of tasks to be processing and mass data storage come up, in order to solve these problems, we put forward the way of data prefetching , preprocessing of hid the remote data access latency, by adjusting the allocation of resources to...
Proceedings Article
Different Terms Fluctuations of Solar Power System
Yindong Liu, Changchun Hu, Miao Miao, Fei Peng
The generation of solar power are known to be seriously influenced by many factors, such as temperature, humidity, et al. These factors cause the fluctuations of solar power system. This paper considers those fluctuations of different terms by using actual historical data and the different distribution...
Proceedings Article
Research on the Fine-grained Plant Image Classification
Zhifeng Hu, Yin Zhang, Liang Tan
The similarity between different subcategories and scarce training data due to the difficulties of Fine-grained recognition. Even in the same subcategories, there can be some differences due to the distinct color and pose of objects. We propose some models for fine-grained plant recognition by taking...
Proceedings Article
On the Existence and Uniqueness of the Formal Solution to a Singular Partial Differential Equation
Pingli Li, Sihui Li
According to the theory used in researching certain type of doubly singular differential equations, by computing directly, we find out that a singular partial differential equation in two complex variables has a unique formal power series solution which is in a special form and whose coefficients can...
Proceedings Article
Security Analysis of Two Inter-Organization Cryptographic Schemes
Fanyu Kong, Jia Yu, Dashui Zhou, Yali Jiang, Jianwei Shang
Data sharing among organizations is a practical application problem. In 2015, T. Miyamoto, Y. Murakami and M. Kasahara proposed two inter-organization cryptographic schemes for secure communication among organizations. Firstly, we give a security analysis of their RSA-based inter-organization cryptographic...
Proceedings Article
Research on Purchase Order Allocation under Uncertainty of Supply
Li Yan
Supply uncertainty has a significant impact on the overall supply chain. In this paper, we study the supply chain model of one producer and two suppliers, and establish the expected cost function of the producer and supplier. The change of the total cost of procurement supply chain and the optimal order...
Proceedings Article
The Thinking of Campus Football Under the Haze Fog weather
Yanhong Li, YunQi Yan
Since the development of campus football, series of activities have been carried out all over the country and have achieved certain results. As the haze fog weather seriously affected campus football, we should take certain measures in face of haze fog weather so that the campus football activities will...
Proceedings Article
Factors Affecting the Economic Development and Urbanization of Mountain Area--Taking Yunnan Provinces as an Example
Renqu Tian, Zisheng Yang
Urbanization of mountain area is an important part of a country's economic development. This paper use a data set of province-level per capita gross domestic product and socio-economic data, as well as statistical methods panel OLS to explore the determinants of growth at the district level in 2009 and...
Proceedings Article
Analysis of the Promoting Effect of the Mode of Industrial Technology Research Institute on Technology Transfer
Hongyu Li
The global economy has entered a new economic era with innovation as the first driving factor, and the acceleration of innovation resources has become a global trend. Technology transfer is the essence of innovation globalization. Compared with developed countries, China's current technology transfer...
Proceedings Article
The Analysis of Negative Effects Brought by Internet Economy under New Economic Normality
Huiqing Wang
Under the background of the new economic normality, internet has been infiltrating through each industry, which promotes the appearance and development of internet economy. The developing internet economy has dramatically positive effects on transforming domestic traditional industry as well as upgrading...
Proceedings Article
The Study of the Application of SNA in the Core Personality Words of Chinese New College Students
Ying Wu, Xing Jin
Social network analysis (SNA) is one of the research methods of sociology, social construction is the main way to analyze the relationship between the social structure element, to analyze the global network and the individual network for the whole effect. Personality is an important research field of...
Proceedings Article
Appropriation Cost, Government Expenditure and Income Disparity
Qianqin Chen, Jiayu Wen
This article investigates how appropriation cost and government expenditure would affect on income disparity from empirical aspects. Empirically, we use corruption perceptions indices and Gini coefficients of 129 countries or regions to estimate appropriation cost and income disparity respectively, and...
Proceedings Article
Guangdong Export-Oriented Economic Development Research
Biao Xiong
Ever since practicing the policy of reformation and opening, the economic development of Guangdong province has roughly experienced the three stages: the take-off stage (1979-1991),the accelerating development stage (1992-2002) and the scientific development stage (2003-now). Guangdong Province has made...
Proceedings Article
Evolution Game Analysis of Information Sharing Behavior between Supply Chain Members
Kan Yang, Shuangliang Tian, Xiahong Cai, Susu Jiao
In this paper, we use the idea and method of evolutionary game to construct the asymmetric game problem information sharing in Stackelberg model, which is dominated by the manufacturer.The results show that the dynamic evolution of the system is not stable. The success or failure of information sharing...
Proceedings Article
Research on VaR Computing System of Commercial Banks Based on Accurate Scenario Data
Yingliang Wu, Yuan Huang, Jiongen Xiao
Basing on scene analysis and VaR calculation, this paper discussed system architecture of scenario calculation and accurate data's importance of system model from the view of system theory. We also discussed several kinds of data errors and their processing methods to avoid the error of data. Then we...
Proceedings Article
An Empirical Analysis of the income Gap between Industries in Hebei Province
Mengnan Wang
First of all, from the perspective of the descriptive statistics, the study is based on relevant statistical data and evaluates the income gap between industries in Hebei province in terms of extremum difference, extremum ratio, Theil index and so on. Then, the relationship between the income gap between...
Proceedings Article
The Financial Development and Economic Growth: Based on the Data of City
Bin Gu, He Liu
This paper used urban data as analysis object. The author collected data from 2003-2013, 288 cities in our country as the research foundation, using cross-section data regression of econometric model. This paper explored the correlation between financial development and economic, expounded the action...
Proceedings Article
Research on Social Commerce basing on Social Network Analysis
Ying-liang Wu, Xin Hu, Jiong-En Xiao
Social commerce(s-commerce), a new and hot area of E-Business which emerged and envolved rapidly in recent years, also the important stage characteristics of the current development and evolution of E-Business. Firstly, We combed the social commerce researches and development systematically. We analyzed...
Proceedings Article
Further Comprehension of Social and Historical Background of Institutional Reform of Party and State
Lang Deming
Deepening the institutional reform of the party and state is a profound change in advancing the modernization of the state governance system and governance capacity, and is a major political task that affects the overall situation of the party and the state. Only by profoundly understanding and accurately...
Proceedings Article
Thoughts on the Strategy of Green Finance Supporting Rural Revitalization
Wang Bo
China's rural green industry is huge in scale, but its financial supply is obviously insufficient. Under the background of vigorously implementing the strategy of rural revitalization, the development of green finance is just in the right time. At the time the strategy of rural revitalization has provided...
Proceedings Article
Study on the Satisfaction for Resident Community Services in Weicheng District of Weifang City in the Background of First Diagnosis in the Community
Li Shanshan, Zheng Hong, Xu Lirong
Objective: To understand the operation situation of community first diagnosis in Weicheng District of Weifang City, to study the influencing factors of residents' degree of satisfaction with community health service organizations, and to analyze the existing problems and propose countermeasures. Methods:...
Proceedings Article
Thoughts on How to Do a Good Job in Information Service of Postgraduate Entrance Examination from the Perspective of Medical Students
Pan Bian, Wang Yuchen, Zhang Liangli
Because of the changes in professionalism and national policies, the postgraduate entrance examination for medical students has become an essential choice. Under the high rate of students taking part in the examination, due to the lack of information, a large number of medical students have to take the...
Proceedings Article
Tolerance in Dealing with Different Mazhab (Schools of Islamic Thought) in Makassar City
Muammar Muhammad Bakry
This paper discusses the development of tolerant character in dealing with the differences ofmazhabfiqh(school of thought within Islamic jurisprudence) through the development of four aspects, namely spiritual and emotional, intellectual, physical and kinesthetic, as well as affective and creativity....
Proceedings Article
Research on the Training Mode of Entrepreneurial Talents in E-Commerce Specialty in Higher Vocational Colleges
Guanghua Wang
In recent years, the cultivation of entrepreneurial talents has been concerned by the society, especially in higher vocational colleges. The major of e-commerce has certain advantages in the aspect of entrepreneurship, but the current students of e-commerce major in vocational colleges are not very active...
Proceedings Article
Innovative Research on Talent Cultivation under the Mode of University-enterprise Cooperation
Jian Bai, Yanqin Yu, Jianying Zhao, Jian’e Xue, Jun Li, Fang Guo, Rui Wang, Ping Gao
This paper takes the University-enterprise cooperation of the biological science major of Lüliang University as an example. Through the questionnaire survey and interviews with relevant personnel, we can comprehensively investigate the situation of University-enterprise cooperation in Lüliang University....
Proceedings Article
Study and Analysis of the Current Situation of Students' Oral English in Medical Colleges and its Countermeasures
Yuan Kong, Jie Jiang
This paper aims to show up the present situation of oral English in the contemporary students of medical majors, explores the causes of its formation and proposes strategies to enhance oral ability of students of medical majors. We do a survey to 368 medical majors' undergraduates who come from five...
Proceedings Article
A study on the Legal System of Endowment Insurance for the Lost Only-child Elderly in China
Fan Zhang, Xueyuan Tang
With the increasing of the lost only-child elderly, to protect their legitimate rights. Solving the legal security system problems such as the security system is unsound, the regulations are not specific, and the guarantee remains weak. This paper draws the following three conclusions through literature...