Product Pricing Based on Activity-Based Costing

Activity-based costing could provide relatively accurate cost information and better serve the enterprise’s product pricing decision. Through the analysis of cost behavior on activities, it divides product costs into unit level, batch level, product-sustaining level and facility level activity costs, which can avoid the overlapping between the costs caused by dividing the costs into variable cost, activity cost and fixed cost. On this base, product pricing model is established based on the information of activity based costing. Case study shows that different pricing methods get different prices, which will provide different product-mix pricing decisions for enterprises. Keywords: Activity-based costing, Pricing decisions, Cost behavio

Spatiotemporal evolution and multi-scenario prediction of habitat quality in the Yellow River Basin

IntroductionThe Yellow River Basin (YRB) is not only a vital area for maintaining ecological security but also a key area for China’s economic and social development. Understanding its land-use change trends and habitat quality change patterns is essential for regional ecological conservation and effective resource allocation.MethodsThis study used the patch-generating land-use simulation (PLUS) and Integrated Valuation of Ecosystem Services and Trade-offs (InVEST) models to analyze and predict the spatial and temporal trends of habitat quality in the YRB from 2000 to 2030 under natural development (ND) and ecological conservation and high-quality development (ECD) scenarios. The PLUS model was used to predict land-use change in 2030 under different scenarios, after which the InVEST model was used to obtain the habitat quality distribution characteristics from the 2000–2030 period.Results(1) The mean values of habitat quality in the YRB in 2000, 2010, and 2020 were 0.6849, 0.6992, and 0.7001, respectively. The mean habitat quality values were moderately high. Spatial distribution characteristics were high in the west and low in the east and along the water. In 2030, habitat quality (0.6993) started to decline under ND, whereas under ECD, there was an indication of substantial improvement in habitat quality (0.7186). (2) The mean habitat degradation values in 2000, 2010, and 2020 were 0.0223, 0.0219, and 0.0231, respectively. The level of habitat degradation showed a decreasing trend, followed by an increasing trend with a stable spatial distribution pattern. The mean level of habitat degradation in 2030 (0.0241) continued to increase under ND, while a substantial decrease in the level of habitat degradation occurred under ECD (0.0214), suggesting that the level of habitat degradation could be effectively contained under the ECD scenario. (3) During the study period, the conversion of building land—both negative and positive—had the most pronounced impact on habitat quality per unit area. Further, the conversion of grassland was shown to be a key land transformation that may either lead to the deterioration or improvement of the ecological environment. The results provide scientifific theoretical support and a decision basis for ecological conservation and the high-quality development of the YRB

A Decision Procedure for Path Feasibility of String Manipulating Programs with Integer Data Type

Strings are widely used in programs, especially in web applications. Integer data type occurs naturally in string-manipulating programs, and is frequently used to refer to lengths of, or positions in, strings. Analysis and testing of string-manipulating programs can be formulated as the path feasibility problem: given a symbolic execution path, does there exist an assignment to the inputs that yields a concrete execution that realizes this path? Such a problem can naturally be reformulated as a string constraint solving problem. Although state-of-the-art string constraint solvers usually provide support for both string and integer data types, they mainly resort to heuristics without completeness guarantees. In this paper, we propose a decision procedure for a class of string-manipulating programs which includes not only a wide range of string operations such as concatenation, replaceAll, reverse, and finite transducers, but also those involving the integer data-type such as length, indexof, and substring. To the best of our knowledge, this represents one of the most expressive string constraint languages that is currently known to be decidable. Our decision procedure is based on a variant of cost register automata. We implement the decision procedure, giving rise to a new solver OSTRICH+. We evaluate the performance of OSTRICH+ on a wide range of existing and new benchmarks. The experimental results show that OSTRICH+ is the first string decision procedure capable of tackling finite transducers and integer constraints, whilst its overall performance is comparable with the state-of-the-art string constraint solvers

Effects of blood flow restriction training on muscle fitness and cardiovascular risk of obese college students

Purpose: The aim of this study was to investigate the effect of blood flow restriction (BFR) combined with low-intensity resistance training (RT) on cardiovascular risk factors in obese individuals.Methods: Twenty-six male obese college students were recruited and randomly assigned to a control group (CON, n = 8), a low-intensity RT group (RT, n = 9), and a combined BFR training and low-intensity RT group (BFRT, n = 9).Results: The subjects in BFRT group showed significant reductions in body fat percentage and waist-to-hip ratio and a significant increase in lean mass and muscle mass; the peak torque, peak power, and endurance ratio of knee extensors and elbow flexors were significantly upregulated; the root mean square (RMS) for the medial femoral muscle, lateral femoral muscle and biceps significantly increased; the diastolic blood pressure (DBP) showed a significant decrease. The BFRT group also showed significant up-regulations in RMS of the difference between the adjacent R-R intervals (RMSSD), high-frequency power (HF) of parasympathetic modulatory capacity, the standard deviation of R-R intervals (SDNN) of overall heart rate variability (HRV) changes and low-frequency power (LF) of predominantly sympathetic activity. In addition, glycated hemoglobin (HbA1C), insulin resistance index (HOMA-IR) and fasting blood glucose (FBG) were all significantly downregulated in BFRT group. In parallel, low-density lipoprotein (LDL-C) significantly reduced while high-density lipoprotein (HDL-C) significantly increased in BFRT group.Conclusion: BFR combined with low-intensity RT training effectively improved body composition index, increased muscle mass, improved neuromuscular activation, enhanced muscle strength and endurance, which in turn improved abnormal glucolipid metabolism and enhanced cardiac autonomic regulation