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| 1 | 结合应用标准成本法与作业成本法显示文摘战略性地结合应用标准成本法与作业成本法,可提高准确性,创造财务价值。在管理会计界,传统标准成本法和作业成本法各有其拥趸,双方的争论仍在继续。标准成本法的拥护者认为作业成本法复杂、成本高昂且不切实际,而作业成本法的拥护者则认为标准成本法过于简单,成本信息不够准确且无法反映隐性成本,造成信息失真。这些批评表明信息正被传递给高管、管理人员和员工,这些人需要运用有效的信息来洞察情况、作出更好的决策。 | Douglas D.Paul Gary Cokins | 2020 | 新理财(公司理财)2020，，11： | 2 |
| 2 | Exogenous jasmonic acid mimics herbivore‐induced systemic increase in cell wall bound peroxidase activity and reduction in leaf expansion显示文摘 | Jason P.Moore Nigel D.Paul John B.Whittaker Jane E.Taylor | 2003 | Functional Ecology2003，，4： | 1 |
| 3 | Audit Committee Composition and Interaction with internal Auditing:Canadian Evidence显示文摘 | D.Paul Scarbrough Dasaratha V Rama K.Raghunandan | | 0，，12： | 1 |
| 4 | Intense violet-blue emission and paramagnetism of nanocrystalline Gd^(3+) doped ZnO ceramics显示文摘Nanocrystalline Zn1-xGdxO(x=0,0.02,0.04,0.06,and 0.08)ceramics were synthesized by ball milling and subsequent solid-state reaction.The transmission electron microscopy(TEM)micrograph of as synthesized samples revealed the formation of crystallites with an average diameter of 60 nm,and the selected area electron diffraction(SAED)pattern confirmed the formation of wurtzite structure.A red shift in the band gap was observed with increasing Gd^(3+)concentration.The photoluminescence of nanocrystalline Gd^(3+)doped ZnO exhibited a strong violet-blue emission.Concentration dependence of the emission intensity of Gd^(3+)in ZnO was studied,and the critical concentration was found to be 4 mol%of Gd^(3+).The Gd^(3+)doped ZnO exhibited paramagnetic behavior at room temperature,and the magnetic moment increased with Gd^(3+)concentration. | S.SAMBASIVAM D.PAUL JOSEPH S.ASIRI NAIDU K.N.HUI K.S.HUI B.C.CHOI | 2015 | Journal of Advanced Ceramics2015，4，4： | 0 |
| 5 | 最后的转轮密码机显示文摘我在纽约长大,一直想成为一名间谍。当我1968年1月大学毕业时,冷战和越南战争正在激烈进行,间谍似乎是一个危险的职业选择。所以我成了一名电气工程师,为一家美国国防承包商设计实时频谱分析仪。 | Jon D.Paul Peter Adams(照片) | 2021 | 科技纵览2021，，9： | 0 |
| 6 | 重建SIGSALY数字转换器显示文摘在第二次世界大战之前的那几年,德国情报部门可以破译扰频频带的美国无线电话会议。珍珠港事件后,研制出无法破译的语音扰频器成为美国的第一要务,最终所研制的扰频器SIGSALY于1943年完成了部署。SIGSALY开创了许多对现代数字媒体至关重要的技术,包括扩频通信和首次利用脉冲编码调制(PCM)传输语音的技术。 | Jon D.Paul | 2019 | 科技纵览2019，0，2： | 0 |
| 7 | Enhanced Trust Based Access Control for Multi-Cloud Environment显示文摘Security is an essential part of the cloud environment.For ensuring the security of the data being communicated to and from the cloud server,a significant parameter called trust was introduced.Trust-based security played a vital role in ensuring that the communication between cloud users and service providers remained unadulterated and authentic.In most cloud-based data distribution environments,emphasis is placed on accepting trusted client users’requests,but the cloud servers’integrity is seldom verified.This paper designs a trust-based access control model based on user and server characteristics in a multi-cloud environment to address this issue.The proposed methodology consists of data encryption using Cyclic Shift Transposition Algorithm and trust-based access control method.In this trust-based access control mechanism framework,trust values are assigned to cloud users using direct trust degrees.The direct trust degree is estimated based on the following metrics:success and failure rate of interactions,service satisfaction index,and dishonesty level.In addition to this,trust values are assigned to cloud servers based on the metrics:server load,service rejection rate,and service access delay.The role-Based Access control policy of each user is modified based on his trust level.If the server fails to meet the minimum trust level,then another suitable server will be selected.The proposed system is found to outperform other existing systems in a multi-cloud environment. | N.R.Rejin Paul D.Paul Raj | 2021 | Computers, Materials & Continua2021，，12： | 0 |
| 8 | Spatio Temporal Tourism Tracking System Based on Adaptive Convolutional Neural Network显示文摘Technological developments create a lot of impacts in the tourism industry.Emerging big data technologies and programs generate opportunities to enhance the strategy and results for transport security.However,there is a difference between technological advances and their integration into the methods of tourism study.The rising popularity of Freycinet National Park led to a master plan that would not address cultural and environmental issues.This study addresses the gap by using a synthesized application(app)for demographic surveys and Global Navigation Satellite System(GNSS)technology to implement research processes.This article focuses on managing visitors within the famous Freycinet National Park.Extremely comprehensive structured data were analyzed in three phases,(1)identifying groups of visitors who are more likely to use the walking trails,(2)those who are more and less likely to visit during/peak crowding times,and(3)finally creating an integrated Spatio-temporal dependency model via a machine-based learning system for real-time activity.This research examines innovative techniques that can offer energy resources to managers and tourism agencies,especially in detecting,measuring,and potentially relieving crowding and over-tourism. | L.Maria Michael Visuwasam D.Paul Raj | 2023 | Computer Systems Science & Engineering2023，45，6： | 0 |
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