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关键词： 成本费用   水质化验   创新举措   江汉油田   水质监测数据   精确率   挂片装置   中国石油化工股份公司  

摘要： 近日,中国石油化工股份公司江汉油田分公司江汉采油厂水质化验中心,一项看似不起眼的创新举措却掀起了“巨浪”:只是改进了挂片装置,便创造出令人意想不到的实用效果,不仅监测工在监测水质时操作方便,省时省力,还提高了水质监测数据的精确率。

关键词： 医院OA系统   费用报销流程   应用  

摘要： 随着信息技术的快速发展和医院管理的不断提升,医院OA系统在各个方面得到了广泛的应用。本文以医院费用报销流程为研究对象,探讨了医院OA系统在费用报销中的应用,并对其效果进行了评估,同时还对医院OA系统在费用报销中的问题和挑战进行了分析,并提出了相应的解决方案。希望通过本研究,可以为医院OA系统的进一步推广和应用提供有益的借鉴和参考。

摘要： 近年来,随着全球数字经济的不断发展,科学技术作为第一生产力的作用愈发明显.汽车制造业作为我国高新技术研发与能源制造起兴的支柱产业,从投入到生产、从单一到复合、从传统到智能无时无刻不呈现着跨跃式的发展前景.本文以南京江宁经济技术开发区(以下简称"江宁开发区")外资汽车制造企业2021年度财务数据为样本,通过剖析汽车制造跨国企业关联交易的涉税问题,进一步厘清税基侵蚀与利润转移的识别路径,提出"以数治税"背景下加强税收风险管控的合规性建议.

关键词： 无形资产   企业声誉   效益流失   隐性成本   支出成本   有形资产   商业机会   资金  

摘要： 企业资产分为有形资产和无形资产,无形资产虽然没有具体形态,但依然可以给企业带来经济利益。同样,企业成本除了实际资金支出成本,也存在很多隐性成本。这些隐性成本可能会造成企业利益流出,也会影响企业声誉、潜在商业机会,这种影响是不易被察觉的,也可能是致命的。

摘要： Given the current saturated housing market, prices of single-family dwellings have exponentially increased. Due to this housing crisis, alternative housing approaches need to be considered. One potential solution to increasing the supply of affordable housing units is a tiny house village community. Tiny house communities can carry with them a stigma of rundown looks and an RV park aesthetic, but they don't need to. Tiny house communities, at their best, can be thriving communities that are anchored in communal living, shared resources, and affordability. The Commons is a proposed tiny house village development that would be located on 1.6 acres. The land would hold 38 units, with each unit being 600 sq ft. This housing development would likely attract recent graduates, young couples, and retired individuals. Given the current zoning and density regulations of the City of San Luis Obispo, a project such as The Commons has little to no profitability. Looking into the future, city zoning regulations could be revised to encourage developments like The Commons. Each piece of zoned land has a cap for how many density units are allowed on the land, so if each 600 sq ft unit accounted for less density, profitability could increase. Under current city regulations, each 600 sq ft unit gets a density coefficient of.5. However, if this size housing unit were to have a density coefficient of.25, projects such as The Commons would become profitable. In addition to revising density regulations, increased financial matching per unit by the city and the decrease of city impact fees could also encourage affordable housing growth.

摘要： The study aims to identify the cause of cost overrun on donor funded construction project: A case study in International Rescue Committee. To achieve the "general and specific objectives" the study was look the cause of cost overrun in the concept of contractor related cause, Contract management process cause, client related cause, external related cause and level of compotator are the major cause for the occurrences of cost overrun. This study also used to explanatory/ descriptive research design and quantitative research approach were used and the primary sources of data were collected from 149 respondent who involved on construction project in International Rescue Committee. The sampling techniques used in this study were purposive sampling methods. However, the sample was selected from employees of the organization that has direct or indirect involvement on construction project at different field office. The regression analysis result showed that the five major cause of cost overrun namely, the cause of cost overrun in the concept of contractor related cause, Contract management process cause, client related cause, external related cause and level of compotator, explained 50.8%of the variance in the cause of cost overrun. This indicates that these five major cause areas are vital for project managers to focus on if they want to reduce the cost overrun. Finally, this study recommended that in donor funded construction project the concerned body shall be provide a good planning and scheduling are continuing process during construction and match with the resources and time to develop the work to avoid cost overrun. All the stakeholders shall revise the bid document such as technical specification during bill of quantities development and the design of the project in a good way.

关键词： 企业利润  

ISBN: (纸本)9787521755770

摘要： 本书不仅说明企业应主动解决ESG问题这一商业趋势及其重要性，更探讨了企业如何利用这一趋势并付诸实践，作者给出了管理策略：首先，企业应该找到自己的社会目标，弄明白自己的使命是什么，真正为了什么而运作，并制定相应的激励机制；其次，企业社会责任和社会影响可以通过可量化的指标来考量，企业可以建立合适的问责结构(比如将高管薪酬与企业的碳排放挂钩)；最后，为企业构建了四大可持续行为支柱、五步行动框架和六种商业机会原型。

摘要： Back pain is the leading cause of disability globally, and a driver of health care utilization across health systems. Back pain is a complex condition with multiple contributors to disability, including biopsychosocial factors and comorbidities. Notably, this includes mental health conditions as common comorbidities that can negatively impact back pain outcomes. Given the growing burden of back pain and its relationship with mental health, this dissertation aims to comprehensively examine the effects of back pain and mental health conditions at the population level. The first objective assessed the effects of back pain on health care utilization and costs among Ontario adults in a single-payer health system. In this population-based cohort study, adults with back pain had substantially higher rates of health care utilization and costs than those without back pain. Incremental costs corresponded to an annual burden of $759 million in Ontario. The second objective assessed the association between depressive symptoms/depression and outcomes in persons with back pain. This systematic review and meta-analysis found that depressive symptoms may be associated with disability and worse recovery for acute and chronic back pain, and greater primary health care utilization for acute back pain. The third objective assessed the joint effects of back pain and mental health conditions on health care utilization and costs among Ontario adults in a single-payer health system. In this population-based cohort study, the joint effects of back pain and mental health conditions on back pain-specific utilization and opioid prescription were greater than expected, with evidence of synergism. Study findings quantify the substantial burden of back pain on the Ontario health system, and highlight adults with back pain and mental health conditions as a priority group with worse outcomes and greater health care needs. This dissertation offers unique contributions to musculoskeletal epidemiologi

摘要： Background: High-tech's rapid growth and prioritization of expansion over profitability can lead to vulnerability in economic downturns. The SaaS market, a part of the high-tech industry, offers affordable and flexible software solutions but is also susceptible to market volatility. To succeed, SaaS startups must strike a balance between growth and profitability. Stochastic frontier analysis can measure technical efficiency and productivity in the SaaS market, offering insights into resource and labor utilization. We present an empirical study that explores factors that influence a firm's profitability, aiming to inform decision-making for SaaS ***: Our academic work is centered around gaining a comprehensive understanding of the Software-as-a-Service (SaaS) market and the role of labor and research and development expenses toexplore these factors and their influence on a firm's profitability. This study seeks to address this gap in knowledge by conducting an empirical analysis to examine the technical efficiency distribution among SaaS firms, with the aim of gaining insights into resource and labor utilization. By analyzing technical efficiency distribution among SaaS firms, the study will provide insights into resource and labor utilization and its effect on profitability. The research questions will focus on the relationship between technical efficiency, labor utilization, and production functions on ***: We utilized Model I - Cobb Douglas Panel Data Regression with Fixed Effects, Model II - Cobb Douglas Panel Data Stochastic Frontier Analysis using the Kumbhakar and Lovell (1990), and Model III - Transcendental Logarithmic Panel Data Cobb Douglas Stochastic Frontier Analysis using the Kumbhakar and Lovell (1990). These models allowed us to measure the technical efficiency of SaaS firms and examine the interplay between various variables, such as employee count and R&D expenseswith liabilities and assets as control ***

摘要： This master's thesis aims to assess the profitability and the factors impacting the profitability of entering a short position in financial derivative contracts on the Nordic power market while procuring electricity through a pay-as-produced power purchase contract and on the day-ahead (DA) market, simultaneously the strategy utilizes a battery storage system to mitigate the effects of price spikes. The research adopted a mixed-method approach by combining quantitative analysis with qualitative findings. First, a qualitative pre-study was conducted, followed by the development of a mathematical model to simulate the strategy's energy and cash flows to quantify the investment's financial viability. The qualitative pre-study provided additional context and understanding of the simulation model results. Results from multiple scenarios were generated by varying input parameters within the mathematical model to assess the impact on profitability. The findings highlighted key factors impacting the profitability of the examined strategy, including the price levels of power purchase agreements that emerged as a critical determinant, along with the risk premium associated with financial futures contracts and the investment costs of battery storage systems. These factors were found to have the most substantial influence on the financial outcomes of the implemented strategy. Several limitations exist regarding how the system was simulated, such as inherent biases in the chosen input parameters. Therefore, future research should address these gaps in understanding by developing the accuracy of the simulation, as well as by conducting more in- depth simulations specifically focused on the battery storage component and delving into the exploration of future market behaviors such as volatility and cannibalization. Such research efforts will contribute to a more robust understanding of the profitability and viability of short positions in financial derivative contracts in conjuncti