企业单位内部会计控制解读及强化

文中通过对企业单位内部会计控制的学习理解,分析内部会计控制的实现手段,根据COSO内控理论,从完善企业的控制环境、进行全面的风险评估、设立良好的控制活动、建立广泛的信息与交流、加强内部控制的监督与评审等五个方面,提出了加强企业单位内部会计控制的措施。     

集装箱装卸设备采购项目管理中的约束条件和质量管理

以集装箱装卸设备采购工作为例,探讨项目管理中的约束条件(范围、费用、时间)与质量管理之间的关系,分析它们之间的相互作用和影响.     

竖向动荷载下桩尖附近应力场研究

在合理假设桩侧摩阻力在桩尖平面应力分布的基础上,推导了桩尖附近应力场公式,得出了在桩长、桩径、桩周土内摩擦角一定的情况下,桩尖地基应力与桩顶竖向动荷载的时程反应规律。并对影响桩尖地基应力的各因素进行了敏感分析,为桩尖附近其他地下结构的验算提供依据。     

Verifying liner Shipping Alliance’s stability by applying core theory

The core is a vital concept in cooperative game theory and has been widely used in analyzing alliance’s stability. It is especially interesting to apply core theory in liner shipping market due to the latter’s exceptional characteristic of non-homogeneous cost curves as well as divisible and fluctuant demand. Having observed some new phenomena and trends in the industry, this paper studies the economic performance and stability of liner shipping alliance by applying core theory where business cooperation is partly realized by delivering joint-service with mega container ships. To demonstrate the core situation in liner shipping alliance, a cost function is first identified on the basis of two assumptions regarding cooperation: 1) sharing or pooling vessels and 2) deploying mega container ships if needed. Taking cost functions as basis, two conditions of approaching core may be groomed, i.e., collective rationality and individual rationality. The first condition is discussed from the perspective of market, while the second condition is studied within the alliance. Stability of liner shipping alliance is then observed based on these two conditions. An illustrative case study is conducted in order to show some implications and explicitly clarify the theory.     

高职《建筑材料》课程教学改革与实践

针对建筑材料课程在理论和实践课教学中存在的不足,就建筑材料理论教学和实践教学及教学方法的改革提出几点可行性建议,从而激发学生的学习兴趣,培养其创新能力,为毕业生在今后的设计和施工工作中合理选材打下坚实的基础。     

Modelling parking choices considering user heterogeneity

We examine car driver’s behaviour when choosing a parking place; the alternatives available are free on-street parking, paid on-street parking and parking in an underground multi-storey car park. A mixed logit model, allowing for correlation between random taste parameters and estimated using stated choice data, is used to infer values of time, both when looking for a parking space and for accessing the final destination. Apart from the cost of parking, we found that vehicle age was a key variable when choosing where to park in Spain. We also found that the perception of the parking charge was fairly heterogeneous, depending both on the drivers’ income levels and whether or not they were local residents. Our results can be generalised for personalised policy making related with parking demand management.     

User perspectives in public transport timetable optimisation

The present paper deals with timetable optimisation from the perspective of minimising the waiting time experienced by passengers when transferring either to or from a bus. Due to its inherent complexity, this bi-level minimisation problem is extremely difficult to solve mathematically, since timetable optimisation is a non-linear non-convex mixed integer problem, with passenger flows defined by the route choice model, whereas the route choice model is a non-linear non-continuous mapping of the timetable. Therefore, a heuristic solution approach is developed in this paper, based on the idea of varying and optimising the offset of the bus lines. Varying the offset for a bus line impacts the waiting time passengers experience at any transfer stop on the bus line.In the bi-level timetable optimisation problem, the lower level is a transit assignment calculation yielding passengers’ route choice. This is used as weight when minimising waiting time by applying a Tabu Search algorithm to adapt the offset values for bus lines. The updated timetable then serves as input in the following transit assignment calculation. The process continues until convergence.The heuristic solution approach was applied on the large-scale public transport network in Denmark. The timetable optimisation approach yielded a yearly reduction in weighted waiting time equivalent to approximately 45 million Danish kroner (9 million USD).     

A time‐staged multi‐objective network‐design model

A multi‐objective, time‐staged network‐design problem is formulated. Through transformation, the problem is decomposed into a set of single‐period, single‐objective problems. Lexicographic ordering is instrumental in effecting this transformation; it also allows a backward‐recursion algorithm to be applied using strong pruning criteria. Furthermore, monotonicity properties enable us to solve the problem using the familiar tree‐search algorithms. The solution method has several desirable properties — as shown by an example and a case study of Tripoli Province, Libya. First, the algorithm ensures continuity of project implementation over the multi time‐periods and provides optimality in later computational stages irrespective of the decision at an interim stage. Second, the algorithm tends to provide accessibility to unconnected regions in the study area at low user‐cost without employing weights to the two objective functions of accessibility and user‐cost efficiency. Such a property is deemed advantageous for suggesting transportation investments based purely on purchasing the greatest benefit for each dollar, with political neutrality strictly maintained.     

Evaluating the effects of bus design on passenger flow: Is agent-based simulation a feasible approach?

In this paper, we propose an agent-based simulation approach that is capable of simulating the flow of passengers on board buses and at bus stops. The intention is that it will be applied during vehicle development to analyze how vehicle design affects passenger flow, and thus also how it affects system performance such as dwell time. In turn, this could aid the developers in making design decisions early in the development process. Besides introducing the simulation tool itself, the paper explores the realism of the data generated by the tool. A number of passenger flow experiments featuring a full-scale bus mockup and 50 participants were carried out. The setup of these experiments mirrored a number of ‘bus journeys’ (regarding vehicle design, number of passengers boarding/alighting at each stop and so on) that had previously been simulated using the simulation tool. When the data from the simulations were compared with the data from the passenger flow experiments, it could be concluded that the tool is indeed able to generate realistic passenger flows, although with some errors when a large number of passengers board/alight. The simulated dwell times were rationally affected by the tested bus layout aspects. It was concluded that the tool makes it possible to evaluate how variations in bus layouts affect passenger flow, providing data of sufficiently high quality to be useful in early phases of vehicle design.