676 research outputs found

    Small business preference for software package

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    Until late 2016, the majority of small business uses QuickBooks and Excel to do their accounting work. However, the functions of these accounting tools are insufficient, and also the demands of companies are increasing. It has become inefficient and antiquated to use the software. A small business looked for new accounting software, but found that choosing an accounting software system is not straightforward, as every software package consists of different functions for users. The aim of this research was to analyse small business’ perceptions and preferences for accounting software systems in New Zealand. This is followed by an analysis of why users might want to replace their previous accounting software systems. In addition, the requirements for selecting accounting software were analysed. The main method used was qualitative research. Three people were interviewed regarding the reason for replacing their previous accounting software system. The first interviewee had not changed their accounting software system previously, but their reason for replacing their current accounting software system was that their previous accounting software system lacked the functionality he wanted. The second interviewee said e she disliked that the system frequently crashed and that it lacked the features she wanted. The reason why the last interviewee changed her previous accounting software system was that MYOB system could not improve her work efficiency

    Budowa chińskiego systemu rachunkowości węglowej z perspektywy zrównoważonego rozwoju

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    Carbon Financial Accounting System highlights the importance of carbon finance and carbon accounting in China's efforts towards sustainable development and reducing its carbon footprint. The article discusses the need to manage and trade carbon assets, develop a comprehensive carbon financing system, and account for and report carbon activities. It proposes constructing a carbon accounting framework that includes all key sources of carbon emissions and carbon sequestration capacity. The article emphasizes the need to integrate carbon accounting into a company's operations and establish a comprehensive carbon finance ecosystem as a critical component of national strategic development. To achieve this, the Chinese government must promote CDM initiatives and relevant policies, enhance support to intermediary institutions, centralize the management of CDM projects, and strengthen carbon financing regulations. The article suggests establishing carbon trading and pricing mechanisms and improving the carbon trading system to create an effective carbon finance regulatory structure. Additionally, a carbon accounting system is required for financial and accounting oversight to support green and low-carbon growth, hence strengthening carbon accounting and reporting regulations of companies. The incorporation of carbon exchange, carbon funds, and carbon sinks banks are also essential in enhancing the financial accounting system.System rachunkowości węglowej podkreśla znaczenie finansowania emisji dwutlenku węgla i rozliczania emisji CO2 w wysiłkach Chin na rzecz zrównoważonego rozwoju i zmniejszenia śladu węglowego. W artykule omówiono potrzebę zarządzania aktywami węglowymi i handlu nimi, opracowania kompleksowego systemu finansowania emisji dwutlenku węgla oraz rozliczania i raportowania działalności związanej z emisjami tego gazu. Proponuje skonstruowanie ram rozliczania emisji dwutlenku węgla, które obejmują wszystkie kluczowe źródła emisji i zdolność do sekwestracji CO2. W artykule podkreślono potrzebę włączenia rachunkowości emisji dwutlenku węgla do działalności przedsiębiorstwa i ustanowienia kompleksowego ekosystemu finansowania emisji CO2 jako kluczowego elementu krajowych strategii. Aby to osiągnąć, chiński rząd musi promować inicjatywy CDM i odpowiednią politykę, zwiększyć wsparcie dla instytucji pośredniczących, scentralizować zarządzanie projektami CDM oraz wzmocnić regulacje dotyczące finansowania emisji. W artykule sugeruje się ustanowienie mechanizmów handlu uprawnieniami do emisji i ustalania cen oraz poprawę handlu uprawnieniami do emisji w celu stworzenia skutecznej struktury regulacyjnej dotyczącej finansowania emisji dwutlenku węgla. Ponadto system rozliczania emisji CO2 jest wymagany do nadzoru finansowego w celu wspierania ekologicznego i niskoemisyjnego wzrostu, a tym samym wzmocnienia przepisów dotyczących rozliczania emisji dwutlenku węgla i raportowania przedsiębiorstw. Włączenie giełd emisji CO2, funduszy węglowych i banków pochłaniających emisję dwutlenku węgla jest również niezbędne dla ulepszenia systemu rachunkowości finansowej

    Huangkui Capsule in Combination with Leflunomide Improves Immunoglobulin A Nephropathy by Inhibiting the TGF-β1/Smad3 Signaling Pathway

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    OBJECTIVES: To investigate the efficacy and potential molecular mechanism of Huangkui capsule in combination with leflunomide (HKL) for the treatment of immunoglobulin A nephropathy (IgAN) METHODS: IgAN rat models were constructed by treating rats with bovine serum albumin, lipopolysaccharide, and tetrachloromethane. Th22 cells were isolated from the blood samples of patients with IgAN using a CD4+ T cell isolation kit. The expression levels of the components of the TGF-β1/Smad3 signaling pathway, namely, TGF-β1, Smad2, Smad3, Smad4, and Smad7, were detected using quantitative reverse transcription polymerase chain reaction. Cell proliferation was determined using the MTT assay, cell viability was determined using the WST 1 method, and the chemotaxis of Th22 cells was observed using the wound healing assay. Changes in the histology of the kidney tissues were analyzed using hematoxylin and eosin staining. RESULTS: Compared with IgAN rats, the rats subjected to HKL treatment showed good improvement in kidney injuries, and the combined drug treatment performed much better than the single-drug treatment. In addition, following HKL treatment, the viability, proliferation, and chemotaxis of Th22 cells dramatically decreased (*p<0.05, **p<0.01, and ***p<0.001). In addition, CCL20, CCL22, and CCL27 levels decreased and the expression of the key components of the TGF-β1/Smad3 signaling pathway was downregulated in IgAN rats and Th22 cells (*p<0.05, ***p<0.001). CONCLUSIONS: By targeting the TGF-β1/Smad3 signaling pathway, HKL treatment can improve kidney injury in IgAN rats as well as the excessive proliferation and metastasis of Th22 cells

    Research on Conceptual Metaphors of Sense of national Community in China Daily English Reports

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    This paper takes the English reports on the sense of national community in China Daily, the mainstream media of China, from 2018 to 2022 as the research object. Based on conceptual metaphor, this article analyses the types, distribution characteristics and role of metaphors in the reports of “sense of national community”. Study finds out that eight different types of metaphors were used in English news reports, and that the frequency of different metaphor types was very unevenly distributed. There is an inappropriate use of religious metaphor in the report. This study has implications for Chinese mainstream media in delivering a sense of national community, spreading Chinese culture and enhancing national cultural confidence

    Nutrient inversion and hyperspectral feature extraction of sea rice at diff erent growth stages

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    Nitrogen is a large amount of essential elements for the growth and development of sea rice. Monitoring the nitrogen nutrition status of sea rice timely and accurately, and rational fertilization of sea rice is of great signifi cance for increasing yield, optimizing quality and reducing water pollution. The remote sensing diagnosis technology of sea rice nutrition has the characteristics of simple, non_x005fdestructive and rapid, and has been widely studied and applied by experts in various countries. In this experiment, the sea red rice varieties were taken as an example. Through field experiment, the leaves of sea rice in four growth stages were collected by using chlorophyll analyzer and near infrared spectrometer, and the chlorophyll value and spectral refl ectance of sea rice leaves were determined. The results showed that the spectral refl ectance of sea rice leaves in diff erent growth stages had obvious changes. The sensitive band of sea rice leaves was further found by combining the spectral curve, which laid the foundation for the future nitrogen nutrition diagnosis of sea rice

    Survey on the Acquisition of Chinese Vocabulary by International Students—A Case Study of Southwest Petroleum University

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    Vocabulary is the basic unit that constitutes a language, and is an important carrier for conveying information and constructing meaning. The study of Chinese vocabulary acquisition in China is mostly on the analysis of bias. The study adopts questionnaire survey method which take foreign students from Southwest Petroleum University as an example to study the vocabulary acquisition of the Chinese everyday language. The phenomenon of investigation was analyzed from Atkinson’s social cognitive perspective. The results of the study indicate that vocabulary of everyday terms has not been fully learned by international students even they got certificates. And everyday language vocabulary should receive attention from teachers to international students. In teaching process, it’s vital to give full play to the alignment between the social environment, social activities and learners, which could help international students improve their language competence

    Analysis of a stochastic delay competition system driven by Lévy noise under regime switching

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    This paper is concerned with a stochastic delay competition system driven by Lévy noise under regime switching. Both the existence and uniqueness of the global positive solution are examined. By comparison theorem, sufficient conditions for extinction and non-persistence in the mean are obtained. Some discussions are made to demonstrate that the different environment factors have significant impacts on extinction. Furthermore, we show that the global positive solution is stochastically ultimate boundedness under some conditions, and an important asymptotic property of system is given. In the end, numerical simulations are carried out to illustrate our main results
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