This study presents a triangulation approach to the investigation of costing possibilities in Greek higher education institutions. The historical data contained in the financial statements of universities provide the ...This study presents a triangulation approach to the investigation of costing possibilities in Greek higher education institutions. The historical data contained in the financial statements of universities provide the expenditures of the latter. These expenditures are then re-determined with the use of independent variables （Jacobian determinants）, as well as with activity-based costing （ABC） and interviews, in order to obtain certainty of accuracy of the calculations and an indication of the cost of educational services, which can help determine magnitudes and improve the long-term planning of university resources. The above process can be used to create cost drivers and cost pools for the new financial burden of academic departments （cost centres） and to calculate the cost per student for each department. This information does not function at variance with or as a substitute for traditional accounting systems but in parallel （or supplementally）, providing administrators with more comparative data and a clearer picture of a university＇s economic operations which will facilitate its decision planning. Thus, it can provide higher education institutions with a decision-making tool for the following tasks： （1） allocation of national and community funds to university departments; （2） financing of textbooks, food, and accommodation; and （3） determining the optimum number of new enrolments.展开更多
Intelligent connected vehicles(ICVs) are believed to change people's life in the near future by making the transportation safer,cleaner and more comfortable. Although many prototypes of ICVs have been developed to...Intelligent connected vehicles(ICVs) are believed to change people's life in the near future by making the transportation safer,cleaner and more comfortable. Although many prototypes of ICVs have been developed to prove the concept of autonomous driving and the feasibility of improving traffic efficiency, there still exists a significant gap before achieving mass production of high-level ICVs. The objective of this study is to present an overview of both the state of the art and future perspectives of key technologies that are needed for future ICVs. It is a challenging task to review all related works and predict their future perspectives, especially for such a complex and interdisciplinary area of research. This article is organized to overview the ICV key technologies by answering three questions: what are the milestones in the history of ICVs; what are the electronic components needed for building an ICV platform; and what are the essential algorithms to enable intelligent driving? To answer the first question, the article has reviewed the history and the development milestones of ICVs. For the second question, the recent technology advances in electrical/electronic architecture, sensors, and actuators are presented. For the third question, the article focuses on the algorithms in decision making, as the perception and control algorithm are covered in the development of sensors and actuators. To achieve correct decision-making, there exist two different approaches: the principle-based approach and data-driven approach. The advantages and limitations of both approaches are explained and analyzed. Currently automotive engineers are concerned more with the vehicle platform technology, whereas the academic researchers prefer to focus on theoretical algorithms. However, only by incorporating elements from both worlds can we accelerate the production of high-level ICVs.展开更多
文摘This study presents a triangulation approach to the investigation of costing possibilities in Greek higher education institutions. The historical data contained in the financial statements of universities provide the expenditures of the latter. These expenditures are then re-determined with the use of independent variables （Jacobian determinants）, as well as with activity-based costing （ABC） and interviews, in order to obtain certainty of accuracy of the calculations and an indication of the cost of educational services, which can help determine magnitudes and improve the long-term planning of university resources. The above process can be used to create cost drivers and cost pools for the new financial burden of academic departments （cost centres） and to calculate the cost per student for each department. This information does not function at variance with or as a substitute for traditional accounting systems but in parallel （or supplementally）, providing administrators with more comparative data and a clearer picture of a university＇s economic operations which will facilitate its decision planning. Thus, it can provide higher education institutions with a decision-making tool for the following tasks： （1） allocation of national and community funds to university departments; （2） financing of textbooks, food, and accommodation; and （3） determining the optimum number of new enrolments.
基金supported by the International Science and Technology Cooperation Program of China(Grant No.2016YFE0102200)the National Natural Science Foundation of China(Grant No.61773234)+1 种基金the National Key R&D Program of China(Grant No.2108YFB0105004)and Beijing Municipal Science and Technology Commission(Grant Nos.D171100005117001&D171100005117002)
文摘Intelligent connected vehicles(ICVs) are believed to change people's life in the near future by making the transportation safer,cleaner and more comfortable. Although many prototypes of ICVs have been developed to prove the concept of autonomous driving and the feasibility of improving traffic efficiency, there still exists a significant gap before achieving mass production of high-level ICVs. The objective of this study is to present an overview of both the state of the art and future perspectives of key technologies that are needed for future ICVs. It is a challenging task to review all related works and predict their future perspectives, especially for such a complex and interdisciplinary area of research. This article is organized to overview the ICV key technologies by answering three questions: what are the milestones in the history of ICVs; what are the electronic components needed for building an ICV platform; and what are the essential algorithms to enable intelligent driving? To answer the first question, the article has reviewed the history and the development milestones of ICVs. For the second question, the recent technology advances in electrical/electronic architecture, sensors, and actuators are presented. For the third question, the article focuses on the algorithms in decision making, as the perception and control algorithm are covered in the development of sensors and actuators. To achieve correct decision-making, there exist two different approaches: the principle-based approach and data-driven approach. The advantages and limitations of both approaches are explained and analyzed. Currently automotive engineers are concerned more with the vehicle platform technology, whereas the academic researchers prefer to focus on theoretical algorithms. However, only by incorporating elements from both worlds can we accelerate the production of high-level ICVs.
