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Search Results: 1 - 10 of 10496 matches for " Bingxin Du "
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Research on the Development of Management Accounting in Small and Medium-Sized Enterprises in China  [PDF]
Bingxin Du, Jiaxu Jiang, Xiuzhi Ji
Open Journal of Accounting (OJAcct) , 2018, DOI: 10.4236/ojacct.2018.71002
In the early 20th century, management accounting was created with Taylor’s theory of scientific management. Management accounting is a continuous improvement process that provides value added value, design, measure and manage financial and non-financial information systems for enterprises. This process directs the management actions, motivates behaviour, supports and creates cultural values, which are needed to achieve organizational strategy, tactics and business objectives. The research and application of management accounting in China started late. It started in the late 1970s and early 1980s. During the period of about 30 years, management accounting has made great progress in both theory and practice. Many facts have proved that China’s management accounting has gradually shifted from quantity and quota management to management of cost and value, and from project and department management to comprehensive and strategic management. In recent years, with the implementation of fiscal policies such as department budget, investment review and performance appraisal, “comprehensive budget”, “zero-base budget”, “budget control”, “responsibility assessment” and other modern management accounting theories and methods have been applied in various enterprises in China. But the time that management accounting is formed and developed in China is not long after all. There are many defects and deficiencies in China’s management accounting. The theoretical structure, scope of research and practical application of management accounting are to be improved and enriched, and there is still considerable space for development. The problem is more serious in small and medium-sized enterprises [1]. This paper studies the current development status of management accounting in small and medium-sized enterprises and factors that affect the management accounting in the small and medium-sized enterprises, then proposes solutions to meet the development needs of management accounting in small and medium-sized enterprises.
Analysis on the Factors Affecting the Capital Structure of Small and Medium-Sized Enterprises in China  [PDF]
Jiaxu Jiang, Futang Dong, Bingxin Du
American Journal of Industrial and Business Management (AJIBM) , 2018, DOI: 10.4236/ajibm.2018.81010
Abstract: The capital structure of small and medium-sized enterprises is closely related to enterprise financing. At present, the capital structure of small and medium-sized enterprises in China is unreasonable. There are disadvantages such as low proportion of internal financing, single external financing channels and excessive short-term liabilities. The theory of enterprise capital structure studies how the enterprise arranges its capital structure in its development or contraction, which means how the enterprises determine the ratio of their own capital, equity capital and debt capital in order to maximize their market value. In other words, how to find the optimal capital structure of the enterprise is the central task of the theory. This paper starts from the economic environment and characteristics of small and medium-sized enterprises, discusses the internal and external factors affecting the capital structure of small and medium-sized enterprises and puts forward the countermeasures and suggestions for optimizing capital structure of small and medium-sized enterprises.
The Model of Mobile Knowledge Services System in the Management of Complex Cluster Project  [PDF]
Yong Liu, Bingxin Liu
iBusiness (IB) , 2011, DOI: 10.4236/ib.2011.31006
Abstract: Cluster projects are projects of large-scale or with huge investment, such as Beijing 2008 Olympic Games and Shanghai 2010 Expo. A lot of on-site management works are involved in the process of cluster project management, especially the treatment of sudden accidents which would produce plenty of knowledge and experience. As cluster project on-site management spots change frequently, knowledge produced by mobile workers in the process of on-site management is hard to be saved into the knowledge repository on time. It may cause a knowledge distortion or even missing. On the other hand, in the process of cluster project management, a lot of knowledge is required by on-site workers to deal with on-site activities. However, due to lack of effective mechanisms for knowledge communion, they often face the risk of making wrong decisions. To solve the problems of knowledge management and acquisition in the process of cluster project on-site management, this paper presents a system model for mobile knowledge service.
Parametric Decomposition of the Malmquist Index in Output-Oriented Distance Function: Productivity in Chinese Agriculture  [PDF]
Bingxin Yu, Xiyuan Liao, Hongfang Shen
Modern Economy (ME) , 2014, DOI: 10.4236/me.2014.51009

This paper decomposes the Malmquist productivity index into several assembling components: technical change (further break down into technical change magnitude, input bias and output bias), technical efficiency change, scale efficiency change, and output-mix effect. A translog output distance function is chosen to represent the production technology and each component of the Malmquist index is computed using the estimated parameters. This parametric approach allows us to statistically test the hypothesis regarding different components of the Malmquist index and the natural of production technology. The empirical application in Chinese agriculture shows that the average productivity grows at 2 percent per year during 1978-2010. This growth is mostly driven by technical change, which is found to be neutral.

Comparative study of de novo assembly and genome-guided assembly strategies for transcriptome reconstruction based on RNA-Seq
BingXin Lu,ZhenBing Zeng,TieLiu Shi
Science China Life Sciences , 2013, DOI: 10.1007/s11427-013-4442-z
Abstract: Transcriptome reconstruction is an important application of RNA-Seq, providing critical information for further analysis of transcriptome. Although RNA-Seq offers the potential to identify the whole picture of transcriptome, it still presents special challenges. To handle these difficulties and reconstruct transcriptome as completely as possible, current computational approaches mainly employ two strategies: de novo assembly and genome-guided assembly. In order to find the similarities and differences between them, we firstly chose five representative assemblers belonging to the two classes respectively, and then investigated and compared their algorithm features in theory and real performances in practice. We found that all the methods can be reduced to graph reduction problems, yet they have different conceptual and practical implementations, thus each assembly method has its specific advantages and disadvantages, performing worse than others in certain aspects while outperforming others in anther aspects at the same time. Finally we merged assemblies of the five assemblers and obtained a much better assembly. Additionally we evaluated an assembler using genome-guided de novo assembly approach, and achieved good performance. Based on these results, we suggest that to obtain a comprehensive set of recovered transcripts, it is better to use a combination of de novo assembly and genome-guided assembly.
On Type-setting Style of English Edition of China''s Academic Journals as Seen from Cross Cultural Viewpoint

LU BingXin,

中国科技期刊研究 , 2006,
Abstract: 在国内英文版学术期刊或者中文版学报中刊有英文文章的期刊的编辑操作过程中,出现英文信息表达方式不统一,与国外期刊的表述有出入,不符合英美主流媒体的审美需求和阅读习惯的问题,各学术期刊按自己的理解进行编排,仁者见仁,智者见智。本文从跨文化视角切入论题,就基金项目的表述、收稿日期的表示等方面逐一探讨,并提出相应建议。
Hepatoprotective Activity of Yigan Mingmu Oral Liquid against Isoniazid/Rifampicin-Induced Liver Injuries in Rats  [PDF]
Yuxin Chen, Qigui Mo, Baibo Xie, Bingxin Ma, Xinyu Zang, Gao Zhou, Linyou Cheng, James Hua Zhou, Youwei Wang
Chinese Medicine (CM) , 2018, DOI: 10.4236/cm.2018.94010

Background: To explore the hepatoprotective effect of Yigan mingmu oral liquid (YGMM) on isoniazid-rifampicin induced liver injury in rats. Methods: Total 38 SD rats were randomly divided into 6 groups including control group, model group, silymarin positive control group, and three YGMM treatment groups. Model group was administered intragastrically with INH (100 mg/kg) and RIF (100 mg/kg) for 14 days. Silymarin group and YGMM treatment groups were administered intragastrically with silymarin (100 mg/kg) and different doses of YGMM (1, 2.5, 5 mg/kg) 2 hours before INH and RIF administration from day 4 to day 14.Results: Rats were sacrificed 16 hours after the last day treatment to determine the activities of serum alanine transaminase (ALT), aspartate transaminase (AST) and alkaline phosphatase (ALP), as well as total bilirubin (TB) content. Oxidative stress was evaluated by measuring total superoxide dismutase (T-SOD) and malondialdehyde (MDA) levels. Histopathological changes in liver tissues were observed under an optical microscope by using hematoxylin and eosin staining. The mice?in model groups showed significantly (p < 0.05) increased levels in AST, ALT, ALP, TB and MDA compared to their control groups; and showed significantly (p < 0.05) decreased level in T-SOD. These changes were significantly (p < 0.05) reversed by the YGMM treatments in a dose-dependent manner. Hepatic pathological changes were attenuated or even reversed by silymarin or YGMM treatments. Conclusions: YGMM has a good hepatoprotective activity on isoniazid-rifampicin induced liver

Stabilization of a Wireless Networked Control System with Packet Loss and Time Delay: An ADS Approach
Jing Wang,Bingxin Shi,Jianjun Bai,Jinfeng Gao,Xiaosheng Fang
Journal of Control Science and Engineering , 2012, DOI: 10.1155/2012/632089
Abstract: The stabilization problem of a wireless networked control system is considered in this paper. Both time delay and packet loss exist simultaneously in the wireless network. The system is modeled as an asynchronous dynamic system (ADS) with unstable subsystems. A sufficient condition for the system to be stable is presented. A numerical example is given to demonstrate the effectiveness of the proposed approach.

Yu Li,Shi Bingxin,

电子与信息学报 , 2001,
Abstract: In this paper, the service performance modei for Web system based on HTTP is presented, in which the Web server and the communication network are considered as one system to construct an open Markov queue network. This model is also extended to multiple-server system. After analysing the effects of the parameters on the performance, the method to avoid deadlock and the speed rule to add new server are investigated. Finally, several schernes for improving Web server performance based on different congestion conditions are evaluated and compared. Simulation results confirmed the validity of the model.
Cost-driven weighted networks evolution
Yihong Hu,Daoli Zhu,Yang Li,Bing Su,Bingxin Zhu
Physics , 2007,
Abstract: Inspired by studies on airline networks we propose a general model for weighted networks in which topological growth and weight dynamics are both determined by cost adversarial mechanism. Since transportation networks are designed and operated with objectives to reduce cost, the theory of cost in micro-economics plays a critical role in the evolution. We assume vertices and edges are given cost functions according to economics of scale and diseconomics of scale (congestion effect). With different cost functions the model produces broad distribution of networks. The model reproduces key properties of real airline networks: truncated degree distributions, nonlinear strength degree correlations, hierarchy structures, and particulary the disassortative and assortative behavior observed in different airline networks. The result suggests that the interplay between economics of scale and diseconomics of scale is a key ingredient in order to understand the underlying driving factor of the real-world weighted networks.
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