6,267 research outputs found
The Study of Cost Accounting in S Company Based on TDABC
Third-party warehousing logistics has an important role in the development of external logistics. At present, the third-party logistics in our country is still a new industry, the accounting system has not yet been established, the current financial accounting system of third-party warehousing logistics is mainly in the traditional way of thinking, and only able to provide the total cost information of the entire enterprise during the accounting period, unable to reflect operating indirect cost information. In order to solve the problem of third-party logistics industry cost information distortion, improve the level of logistics cost management, the paper combines theoretical research and case analysis method to reflect cost allocation by building third-party logistics costing model using Time-Driven Activity-Based Costing(TDABC), and takes S company as an example to account and control the warehousing logistics cost. Based on the idea of "Products consume activities and activities consume resources", TDABC put time into the main cost driver and use time-consuming equation resources assigned to cost objects. In S company, the objects focuses on three warehouse, engaged with warehousing and transportation (the second warehouse, transport point) service. These three warehouse respectively including five departments, Business Unit, Production Unit, Settlement Center, Security Department and Equipment Division, the activities in these departments are classified by in-out of storage forecast, in-out of storage or transit and safekeeping work. By computing capacity cost rate, building the time-consuming equation, the paper calculates the final operation cost so as to reveal the real cost. The numerical analysis results show that the TDABC can accurately reflect the cost allocation of service customers and reveal the spare capacity cost of resource center, verifies the feasibility and validity of TDABC in third-party logistics industry cost accounting. It inspires enterprises focus on customer relationship management and reduces idle cost to strengthen the cost management of third-party logistics enterprises
Long-Range Correlation of Electron Pairs in the Hubbard Model at Finite Temperatures in Three Dimensions
We show that in the translation invariant case and in the antiferromagnetic
phase, the reduced density matrix has no off-diagonal long-range
order of on-site electron pairs for the single-band Hubbard model on a cubic
lattice away from half filling at finite temperatures both for the positive
coupling and for the negative coupling. In these cases the model can not give a
mechanism for the superconductivity caused by the condensation of on-site
electron pairs and the nearest-neighbor electron pairs.Comment: 9 pages, Latex fil
No Extravagance in Poems. A Linkage between Toegye's Poetic Aesthetics and Life Realm
Experiences in the heart is one matter and literary writing is another: Toegye (1501-1570, aĀ famous Korean Confucianist), however, would rather regard the two as a completely unified process, which amalgamates an immanent quality and a literary style, without isolation between them. Toegye stressed and valued the purity of the first experience, i.e., the filtered and the purified in the heart, which would flow into the second experience and purify it as well, ultimately cultivating it into a complete aesthetic experience. Poetry should be solely triggered by positive emotions, being aesthetically clear and pure, with no extravagance inside. A plain and ordinary style of literary writing is thereby formed and is regarded as a natural access of transcendence to a philosophical, ethical, and aesthetic connotation which is pure, rich, and profound, 'shaping to Sagehood' in Confucianism. Emotion plays the role of a cementing force that unifies all these factors and sections for life aestheticization
Aging-associated Alteration in the Cardiac MIF-AMPK Cascade in Response to Ischemic Stress
An important role for a macrophage migration inhibitory factor (MIF)-AMP-activated protein kinase (AMPK) signaling pathway in ameliorating myocardial damage following ischemia/reperfusion has been described. An aging-associated reduction in AMPK activity may be associated with a decline in the ability of cardiac cells to activate the MIF-AMPK cascade, thereby resulting in reduced tolerance to ischemic insults. To test this hypothesis, _in vivo_ regional ischemia was induced by occlusion of the left anterior descending (LAD) coronary artery in young (4-6 months) and aged (24-26 months) mice. The ischemic AMPK activation response was impaired in aged hearts compared to young ones (p<0.01). Notably, cardiac MIF expression in aged hearts was lower than in young hearts (p<0.01). Dual staining data clearly demonstrated larger infarct size in aged hearts following ischemia and reperfusion compared to young hearts (p<0.05). Ischemia-induced AMPK activation in MIF knock out (MIF KO) hearts was blunted, leading to greater contractile dysfunction of MIF KO cardiomyocytes during hypoxia than that of wild type (WT) cardiomyocytes. Finally exogenous recombinant MIF significantly reversed the contractile dysfunction of aged cardiomyocytes in response to hypoxia. We conclude that an aging-associated reduction in ischemic AMPK activation contributes to ischemic intolerance in aged hearts
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