ACCOUNTING

作品数:610被引量:285H指数:7
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相关作者:蒋涛许金叶袁树民章洁倩蒋涛更多>>
相关机构:中国会计学会清华大学天津农学院西南财经大学更多>>
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相关基金:国家自然科学基金国家社会科学基金山东省科技攻关计划重大科技专项中国航空科学基金更多>>
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Research on the Application of Artificial Intelligence in Management Accounting Decision Support Systems
《Proceedings of Business and Economic Studies》2024年第6期112-118,共7页Jun Che Youting Chen Xianglin Zuo 
The rapid development of the digital economy,driven by artificial intelligence(AI),is profoundly transforming traditional accounting practices and business models.The emergence of innovative models such as“wisdom+acc...
关键词:Artificial intelligence Accounting work Data accounting Management accounting Decision support system 
How does digital transformation affect corporate accounting employees?
《China Journal of Accounting Research》2024年第4期143-164,共22页Yunsen Chen Chen Lu Zhe Li 
support of the National Natural Science Foundation of China and the Humanities and Social Sciences Youth Foundation,Ministry of Education of the People’s Republic of China。
The rapid pace of digitalization has given rise to concerns about its influence on job roles.Our findings reveal a substitution effect on accounting employees.This effect is more evident in private firms,firms with hi...
关键词:Digital Transformation Accounting Employees Substitution Effect 
Injury severity of drowsy drivers involved in single vehicle crashes:Accounting for temporal instability and unobserved heterogeneity
《International Journal of Transportation Science and Technology》2024年第4期87-99,共13页Nabeel Saleem Saad Al-Bdairi Hamsa Zubaidi Ihsan Obaid 
Drowsy driving has received comparatively less attention in traffic safety literature when compared to other safety issues,despite its devastating impact on society in terms of human life lost and associated economic ...
关键词:Drowsy driving Unobserved heterogeneity Temporal instability Injury severity Single vehicle 
A Two-Layer Optimal Scheduling Strategy for Rural Microgrids Accounting for Flexible Loads
《Energy Engineering》2024年第11期3355-3379,共25页Guo Zhao Chi Zhang Qiyuan Ren 
In the context of China’s“double carbon”goals and rural revitalization strategy,the energy transition promotes the large-scale integration of distributed renewable energy into rural power grids.Considering the oper...
关键词:Double carbon flexible loads ruralmicrogrid clean energy consumption two-layer scheduling improved adaptive genetic algorithm 
Accounting for Quadratic and Cubic Invariants in Continuum Mechanics–An Overview
《Fluid Dynamics & Materials Processing》2024年第9期1925-1939,共15页Artur V.Dmitrenko Vladislav M.Ovsyannikov 
The differential equations of continuum mechanics are the basis of an uncountable variety of phenomena and technological processes in fluid-dynamics and related fields.These equations contain derivatives of the first ...
关键词:Quadratic invariant cubic invariant continuity equation generation of periodic waves N.E.Zhukovsky’s hydraulic shock TURBULENCE 
A justice and innovative way ahead of consumption-based emission accounting approach
《Science China Earth Sciences》2024年第9期2999-3010,共12页Qun SHEN Hongbo DUAN Yun TANG Linbing TANG Li SHANG Xinyu DOU Wei WEI Weiqiang CHEN Zhu LIU 
supported by Science and Technology Innovation Plan of Shanghai Science and Technology Commission(23DZ1201804)。
Carbon emission accounting is an important basis for global climate governance.Based on the consumption-based accounting(CBA)method,the characteristics of carbon flow between national,regional,and product processes co...
关键词:Consumption-based accounting Production-based accounting Carbon transfer Carbon footprint 
Fat Profits
《Beijing Review》2024年第31期38-39,共2页Ji Jing 
Linqu County in Weifang of Shandong Province has recently risen to fame as China's largest producer of foie gras,the liver of specially fattened geese and ducks,which is a French delicacy.Last year,the county raised m...
关键词:raised BREED ACCOUNTING 
Assessing Financial Management Practices and Accounting Mechanisms in Agricultural Cooperatives:A Case Study From Nepal
《Management Studies》2024年第3期146-171,共26页Chiranjeewee Khadka Ghanshyam Pandey Arbin Poudel Eva Cudnilova 
The study focuses on assessing the financial management practices and accounting mechanisms in agricultural cooperatives in Tulsipur Sub-Metropolitan,Dang District,Nepal with a focus on understanding their implication...
关键词:accounting mechanisms agricultural cooperatives financial management evaluation criteria and performance TRANSPARENCY 
Familiar Ghosts:Imagining Lives,Re-imagining the Nation,Inventing the Future
《Journal of Foreign Languages and Cultures》2024年第1期31-47,共17页Lucia BOLDRINI 
This article focuses on novels that,located on the boundary between biography,autobiography and fiction,between detailed archival historical research and imagination,between the documentary and the speculative,seek to...
关键词:biofiction DIASPORA genealogical accounting GHOSTS life narratives national history TRANSNATIONALISM 
Advances in methane emissions from agricultural sources:Part I.Accounting and mitigation被引量:1
《Journal of Environmental Sciences》2024年第6期279-291,共13页Xiaokun Wu Ying Zhang Yinghui Han Yagang Zhang Yuhang Zhang Xiaodan Cheng Pei Zhong Xue Yuan Yuanxun Zhang Zhengqiang Li 
supported partly by the National Key R&D Program of China(No.2022YFE029500);the National Natural Science Foundation of China(No.51637005);the S&T Program of Hebei(No.G2020502001);the Information Plan of Chinese Academy of Sciences(No.CAS-WX 2023PY-0103)。
Methane is one of the major greenhouse gases(GHGs)and agriculture is recognized as its primary emitter.Methane accounting is a prerequisite for developing effective agriculture mitigation strategies.In this review,met...
关键词:Methane emission Agricultural sources Accounting methodology MITIGATION Emission influencing factors 
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