高等教育成本分担制度对云南省大学生家庭影响分析

高等教育成本分担制度的实施是在我国现阶段教育体制下的必然选择,但随着高校成本个人分担比例的上升,学费对不同收入阶层的同学家庭带来了巨大的影响。本文选取了云南省部分高校的收费标准作为分析样本,对现阶段高等教育成本分担制度对学生家庭产生的影响做了分析,并提出了完善我国高等教育成本分担制度的相关建议。     

ERP中的标准成本控制系统初探

大多数ERP系统的成本管理采用的是标准成本体系。标准成本体系是20世纪早产生的并被广泛应用的一种成本管理制度,标准成本体系并非是一种单纯的成本计算方法,它是把成本的计划、控制、计算和分析相结合的一种会计信息系统和成本控制系统。本文以标准成本控制的最终目的是为了控制成本为出发点,结合实例介绍了标准成本的制定、差异计算、分析,把成本控制归纳为事前计划、事中控制、事后分析三个过程。     

基于规模效益的高校负债实证分析

对调查样本分析发现,生均成本及在校生规模是影响学校负债的重要因素。以生均经常费成本及生均全成本作为被解释变量,以在校生规模、负债规模及影响学校生均成本的其它办学条件作为解释变量,设计四个不同数学模型,以随机调查获取的样本高校生均经常费成本与生均全成本及相关数据进行回归分析发现,高校负债变量与生均经常费成本变量、生均全成本变量及在校生规模变量间存在正向变化关系,而在校生规模变量与生均经常费成本变量、生均全成本变量间存在反向变化关系,为高校在适度负债的同时实现规模效益提供了理论依据。     

水泥稳定砂砾中水泥剂量测定研究

通过分析水泥稳定砂砾各组成,阐明了水泥剂量测定的主要影响因素：由于样本太小,样本的砂砾级配并不能反映水泥稳定砂砾中砂砾的真实级配情况,致使水泥剂量测定结果与实际相差较大。用拌和好的混合料过4．75mm筛,取通过的颗粒300g,作为样本测定水泥剂量标准曲线,并在现场检测时也采用标准曲线测定时的方法,解决了样本太小的问题,提高了测定的精确度。     

成本概念及成本法与实际成本

定额成本、计划成本、标准成本同目标成本都是企业成本控制的标准,它们之间存在一定的联系和区别,同时又以实际成本为参照标准。本文对这几种成本概念和成本法及其与实际成本的关系进行比较分析,给出了各种成本的使用方法和适应情况,以期能指导实践工作。     

教师继续教育机构成本指标体系及其分析

目前教师继续教育成本效益分析的实证研究非常缺乏,关于成本方面的研究也多以定性研究为主,有些研究在可信度、效度、研究方法以及样本的抽取等方面都存在问题。本文以对教师继续教育机构成本的理论分析为基础,试图设计出一套教师继续教育机构的成本指标体系,并以上海市某教师进修学院为例,对该体系的具体运用进行了实证分析。     

基于BP神经网络的硕士研究生收费模型研究

以全国56所高等院校的硕士研究生收费标准为样本,通过对影响硕士研究生收费的六个主要因素（生均教育成本、学校类型以及办学水平、国家投入、专业区别、不同地域与经济水平、学生需求与未来收益）的构成分析,利用数字化原理,对影响因素进行相应量化,通过BP神经网络构建高校硕士研究生收费模型,得出六个因素的影响权重,依次是生均成本、地区经济发展水平、学校办学水平、专业差异、学生需求与未来收益、国家投入。模型可根据不同高校的相应因素进行调试,得出相对合理的收费标准。     

质量成本会计实践之理论透视

质量成本管理在实践中是衡量企业管理水平和技术水平的一个重要标准。由质量成本的内涵与结构为起点,分析了质量成本在企业实践中应注意的不足与过剩问题,提出企业质量成本管理的标准应是促使企业质量成本总量与结构的优化。     

高校图书馆太阳能光伏照明系统应用研究

文章分析了光伏发电照明系统的太阳能电池组件选择、主要部件的容量计算和安装,以及将LED作为照明灯具等问题,提出了图书馆太阳能光伏发电照明系统的方案设计．以3kW光伏电站为样本,估算投资分布与发电成本,结果显示其成本与同类发电站成本相同,而太阳能光伏系统中最大的成本累积在蓄能环节．同时探讨了太阳能光伏发电系统的效率优化问题并提出了应对策略．     

企业数字化转型对权益资本成本的影响研究

文章以2007-2020年沪深A股上市公司为样本,实证分析了企业数字化转型对权益资本成本的影响。相关性分析和回归分析发现,企业数字化转型可以有效降低权益资本成本,且企业处于成长期和成熟期时,数字化转型对权益资本成本的降低效应更显著。机制检验发现,数字化转型对于权益资本成本的降低效应主要通过降低经营风险、减少代理问题和缓解信息不对称程度三条路径实现。异质性分析发现,对于国有企业,数字化转型更能有效抑制其权益资本成本。     

Allocating Sample Sizes to Reduce Budget for Fixed-Effect 2×2 Heterogeneous Analysis of Variance

This article discusses the sample size requirements for the interaction, row, and column effects, respectively, by forming a linear contrast for a 2×2 factorial design for fixed-effects heterogeneous analysis of variance. The proposed method uses the Welch t test and its corresponding degrees of freedom to calculate the final sample size in a 2-step procedure. The simulation results show that the proposed sample size allocation ratio can minimize the sampling cost, while at the same time the designated power is achieved. The article concludes with a discussion to reiterate the importance of sample size planning, especially for testing the iteration effect.     

The cost structure of higher education in further education colleges in England

This paper examines the cost of the increased provision of higher education courses within further education colleges in England. We believe this to be the first attempt to fit a cost function specifically to the further education sector. Cost functions for a sample of 96 colleges over a 2-year period, from 2000 to 2002, are fitted using a panel data methodology as well as stochastic frontier analysis. We compare and contrast our findings with a sample of 959 US colleges. Our findings indicate that most further education colleges are able to benefit from economies of scale. Results from both methodologies suggest the presence of product-specific economies of scale, substantial ray economies of scale and indicate that higher education classroom-based courses, such as business studies, as well as vocational courses display substantial economies of scope.     

Realtime vision-based surface defect inspection of steel balls

In the proposed system for online inspection of steel balls, a diffuse illumination is developed to enhance defect appearances and produce high quality images. To fully view the entire sphere, a novel unfolding method is put forward based on geometrical analysis, which only requires one-dimensional movement of the balls and a pair of cameras to capture images from different directions. Moreover, a realtime inspection algorithm is customized to improve both accuracy and efficiency. The precision and recall of the sample set were 87.7% and 98%, respectively. The average time cost on image processing and analysis for a steel ball was 47 ms, and the total time cost was less than 200 ms plus the cost of image acquisition and balls’ movement. The system can sort 18 000 balls per hour with a spatial resolution higher than 0.01 mm.     

SP ME-GC/MS法不同萃取头对分析挥发组分的影响

固相微萃取是气相色谱/质谱法分析挥发组分样品前处理的一种新方法,其优点是成本低、所需样品量少、无需有机溶剂、灵敏度高、操作简单、效率高。本文以人参花蕾为样品,采用不同萃取头萃取样品经GC/MS分析后,鉴定出组分数目具有明显的差异。结果表明,选用75μm CAR/PDMS萃取头分析人参花蕾挥发组分为最佳选择。     

Estimating the degree cost functions of the Philippines public and private higher educational Institutions

A flexible one-output and two-input cost function is estimated for the degree program offerings of public and private higher educational institutions (HEIs) of the Philippines, employing the data from a nationally representative sample of 29 HEIs. This model, called Flexible Fixed Cost Quadratic cost function includes as output—full time equivalent degree program enrollment, and the two factor inputs—teaching cost and operating cost per student. Units of observation are the degree programs being offered by the sample HEIs. Results indicate that public and private HEIs exhibit structurally different cost functions, with the public sector enjoying markedly better cost efficiency and over-all scale economy.     

University libraries and pricing practices by publishers of scholarly journals

Scholarly journals exhibit significant variations in price. Part of this variation is attributable to costs of production and distribution, but noncost factors may also affect the pricing of journals. These factors include publisher type, country of origin, and the discipline of the journal. This study utilizes multiple regression analysis to evaluate publisher pricing practices for a random sample of 439 scholarly journals. Holding cost factors constant, it was determined that prices to U.S. academic libraries are significantly higher for journals in the physical science disciplines and for those from commercial publishers, especially European commercial publishers. The estimated European price differential is too large to be attributed entirely to the extra cost of shipping serials to U.S. libraries.     

Economic cost analysis in higher education: The university of mid-America and traditional institutions compared

Economic cost analysis is a method of looking at resources and measuring the efficiency with which those resources are used to attain goals. The author first discusses some methodology for and problems inherent in analyzing economic costs of educational institutions and then presents findings from cost studies of higher education institutions of two types—(1) the University of Mid-America, a regional open university with central management offices in Lincoln, Nebraska, and state organizations in Kansas, Iowa, and Nebraska through which students can enroll in televised credit courses, and (2) a sample of traditional institutions of higher education in Indiana.     

Conjoint Analysis of Study Abroad Preferences: Key Attributes,Segments and Implications for Increasing Student Participation

An adaptive conjoint analysis was performed on the study abroad preferences of a sample of undergraduate college students. The results indicate that trip location, cost, and time spent abroad are the three most important determinants of student preference for different study abroad trip scenarios. The analysis also uncovered four different study abroad need-based segments. In order to increase study abroad participation rates it is recommended that universities determine which of these segments they want to target, and then develop a set of study abroad offerings and communication strategies custom designed to address the particular needs of each targeted segment. Recommendations on how to market to each segment are provided.     

Motivation profiles of urban preservice teachers: Relations to socialization,initial career perceptions,and demographics

Given the perennial challenge of attracting and retaining high-quality teachers, especially in large cities, there is a need to understand why preservice teachers in urban districts choose a teaching career, their perceptions of the profession, and how these relate to their initial career commitments and aspirations. Using latent profile analysis, we examined patterns of motivational perceptions with variables from the Factors Influencing Teacher Choice model alongside perceived task effort cost, opportunity cost, and emotional cost of teaching within a diverse sample of 630 preservice teachers. We identified four distinct profiles that differentially related to theorized antecedents (prior teaching and learning experiences, social encouragement, fallback career) and outcomes (satisfaction, planned persistence, planned professional development, leadership aspirations). Race, gender and certification-level were distributed in unique patterns across profiles. Results provide a holistic perspective of preservice teacher motivations and indicate that perceived costs in relation to FIT Choice variables were a defining characteristic of motivational patterns.