工业生产企业物流成本会计核算

本文针对目前物流成本会计核算难点问题,从以下几方面进行了探讨:确定物流成本从属范畴;物流成本会计核算;物流成本的计算方法;进行物流成本核算的必要条件.     

草根体育组织规范化发展研究——以我国跑团为例

以我国草根组织中的典型组织——跑团为例,分析了我国跑团兴起的主要原因,发展过程中存在的问题：跑团内部机制不健全,治理方式滞后;缺乏稳定的社会资源;政府职能部门引导、扶持不力;相关的规章制度、法律不够完善;较难获得合法身份致使发展受阻,缺少主管单位监督和行业自律;跑团存在多种安全隐患;对于各种跑团社交软件及社交平台的管理不够。据此提出了对策：对跑团进行分级分类管理,充分发挥中国田协的指导与监督作用,政府部门不断完善跑步公共服务体系,加强跑团制度建设与规范管理,健全安全健康监管保障体系。     

Leg amputation side determines performance in curve sprinting: a case study on a Paralympic medalist

The lower limb kinetics of curve sprinting in amputees are not well described in the literature, particularly with respect to the effect of the side of amputation. This is an issue due to the importance of the knowledge for prosthetic design and classification of athletes. Thus, the aim of this study was to investigate the influence of side of amputation on curve sprinting performance in athletes with a unilateral leg amputation. A three-dimensional motion analysis system (Vicon), four force plates (Kistler) and a modified mathematical human model (ALASKA) were used to compare clockwise and counter clockwise curve sprinting lower limb kinematics and kinetics of a Paralympic medalist with a left-sided knee exarticular amputation. Results reveal that vertical ground reaction force application and total vertical impulse were lower when the affected limb was at the inside of the curve. The unaffected limb showed joint mechanics different to those established for non-amputee athletes and might contribute better to propulsion when being the inside limb. Curve sprinting biomechanics and the ability to attain high radial velocities are directly dependent on the side of amputation relative to the curve direction in a unilateral amputee athlete of highest performance level.     

The biomechanical characteristics of high-performance endurance running

The biomechanical profile of high-level endurance runners may represent a useful model that could be used for developing training programmes designed to improve running style. This study, therefore, sought to compare the biomechanical characteristics of high-performance and recreational runners. Kinematic and kinetic measurements were taken during overground running from a cohort of 14 high-performance (8 male) and 14 recreational (8 male) runners, at four speeds ranging from 3.3 to 5.6?m?s^?1. Two-way ANOVA analysis was then used to explore group and speed effects and principal component analysis used to explore the interdependence of the tested variables. The data showed the high-performance runners to have a gait style characterised by an increased vertical velocity of the centre of mass and a flight time that was 11% longer than the recreational group. The high-performance group were also observed to adopt a forefoot strike pattern, to contact the ground with their foot closer to their body and to have a larger ankle moment. Importantly, although observed group differences were mostly independent of speed, the tested variables showed a high degree of interdependence suggesting an underlying unitary phenomenon. This is the first study to compare high-performance and recreational runners across a full range of kinematic and kinetic variables. The results suggest that high-performance runners maintain stride length with a prolonged aerial phase, rather than by landing with a more extended knee. These findings motivate future intervention studies that should investigate whether recreational runners could benefit from instruction to decrease shank inclination at foot contact.     

Effect of different loading conditions on running mechanics at different velocities

Weighted vests are widely used to improve running economy and performance. However, it is not well-studied how running mechanics are adapted to counteract the higher peak vertical ground reaction forces (Fpeak) while running with such a device. Therefore, the present study aimed to investigate the effects of different loading conditions on running mechanics at different velocities. Thirteen subjects participated in two separate sessions one week apart. In the first session, maximal aerobic speed (MAS) was determined through a maximal incremental running test while in the second session, they were instructed to run during one minute under different loading (0%, +10% and +20% of body mass [BM]) and velocity (60%, 80% and 100% of MAS) conditions in a random order. Spatiotemporal data were recorded and then running mechanics modelled using the spring-mass model. The main results indicated that vertical and leg stiffness (Kvert and Kleg, respectively) were increased (P?P?>?.05) when load was changed. At the same time, alterations of the running kinematics were observed such as longer contact times, reduced flight times, stride frequencies and step lengths, as well as an increase of the centre of mass dynamics. Based on these results it is assumed that runners maintain a certain stiffness level for each velocity despite different loading conditions. As a consequence, Fpeak increases and this probably causes spatiotemporal adjustments in the movement kinematics.     

浅议房地产企业工程成本管理

工程项目成本控制是企业加强工程项目管理的重要内容,本文通过对工程项目成本管理中存在问题的分析,重点探讨了这些问题的应对措施,提出了较为科学的解决方法,对工程项目成本控制的原则和途径作了初步的阐述.     

中外合作办学与高等农业院校的发展

本文介绍了我国农业院校与国外合作办学的基本情况,分析了合作办学的重要意义、作用和前景,研究了合作办学的主要模式,针对农业院校中外合作办学中容易出现的问题提出了相应的对策。     

劳动力市场分割与大学毕业生失业

具有大学以上学历者占我国全部劳动者的比例非常低 ,但最近几年大学毕业生找工作却有越来越难的趋势。这种看似矛盾的现象是转型过程中劳动力市场分割这一制度背景下 ,大学毕业生与用人单位相互搜寻的结果。过大的城乡收入差距和过高的工作转换成本 ,使大学毕业生“宁要城里一张床 ,不要农村一幢房”,但城里的用人单位却因过高的解聘成本和户口成本而不能吸收更多的大学毕业生。因此 ,大学毕业生就业难的缓解和解决 ,要依赖经济发展 ,也离不开体制改革     

转轨时期腐败问题的经济学分析

经济学是从资源配置和效率来阐述对一切行为的判断准则。本运用现代经济学的原理和方法来分析当前日益猖獗的腐败行为，对腐败产生的原因和危害以及腐败治理提供了经济学意义上的分析。     

从代价论角度看可持续发展

人类时时刻刻都面临着选择，这些选择的实质在一定意义上就是对价值、收益与代价、成本的权衡，或者说是在不同价值目标中争取最大，在相应的代价中力求最小的一种抉择。任何一种选择都不会是无代价的。可持续发展战略也不例外，可持续发展战略实际上是人类在面临一系列冲突和矛盾时所作的一种选择，它本身并不能回避或消灭矛盾，而是在解决矛盾和冲突时力图兼顾各种利益和价值需要，求得各种对立价值和利益之间的某种均衡与适度，避免在追求某种价值时严重损伤与其矛盾的另一种价值的选择。