Accrual Basis的定义及在中国会计环境中的理解剖析

Accrual Basis(权责发生制)是会计学术语,在中国的会计环境中指企业在会计处理财务事项时,按照收入和费用发生的时间来确认,而不一定按照实际收到或支付现金的时间来确认。学界对其研究,一般集中在“权责发生制”的应用之上,对于其具体定义以及在中国会计环境中怎样正确理解其内涵,缺乏深度研究和剖析,这也导致相关学术研究的工具性要大于学术性。针对这层学术研究上的不足,研究期望从权责发生制的定义入手,分析其在中国会计环境的理解方式,给出比较准确的词义剖析和准则应用思路,以此补充相关学术研究的空白。研究将从权责发生制的词义出发,探究该词及其所指代的准则制度在国外会计环境中的应用情况,并将之和国内对比,从而判断国内对于权责发生制的定义和使用是否存在偏差,最终就中国会计环境中如何理解和应用权责发生制提出相应的学术建议。

General laws of funding for scientific citations:how citations change in funded and unfunded research between basic and applied sciences

Purpose:The goal of this study is to analyze the relationship between funded and unfunded papers and their citations in both basic and applied sciences.Design/methodology/approach:A power law model analyzes the relationship between research funding and citations of papers using 831,337 documents recorded in the Web of Science database.Findings:The original results reveal general characteristics of the diffusion of science in research fields:a)Funded articles receive higher citations compared to unfunded papers in journals;b)Funded articles exhibit a super-linear growth in citations,surpassing the increase seen in unfunded articles.This finding reveals a higher diffusion of scientific knowledge in funded articles.Moreover,c)funded articles in both basic and applied sciences demonstrate a similar expected change in citations,equivalent to about 1.23%,when the number of funded papers increases by 1%in journals.This result suggests,for the first time,that funding effect of scientific research is an invariant driver,irrespective of the nature of the basic or applied sciences.Originality/value:This evidence suggests empirical laws of funding for scientific citations that explain the importance of robust funding mechanisms for achieving impactful research outcomes in science and society.These findings here also highlight that funding for scientific research is a critical driving force in supporting citations and the dissemination of scientific knowledge in recorded documents in both basic and applied sciences.Practical implications:This comprehensive result provides a holistic view of the relationship between funding and citation performance in science to guide policymakers and R&D managers with science policies by directing funding to research in promoting the scientific development and higher diffusion of results for the progress of human society.

Nonholonomic Theory of Principal-direction Orthonormal Basis for a Layer of Surfaces

In order to carry out tensor analysis in a neighborhood of a reference surface,the principal-direction orthogonal basis accompanying with Lame s coefficients or general curvilinear coordinate systems are widely used.A novel kind of field theory termed as the nonholonomic theory of the Principal-Direction Orthonormal Basis(PDOB)is presented systematically in the present paper,in which the formal Christoffel symbols are related directly to the principal and geodesic curvatures with respect to the principal directions of the surface.Furthermore,a systematic and simple way to determine the curvatures of the surface are presented with some examples.It provides a way to recognize qualitatively the bending property of a surface.

Complete-basis-reprogrammable coding metasurface for generating dynamicallycontrolled holograms under arbitrary polarization states

Reprogrammable metasurfaces,which establish a fascinating bridge between physical and information domains,can dynamically control electromagnetic(EM)waves in real time and thus have attracted great attentions from researchers around the world.To control EM waves with an arbitrary polarization state,it is desirable that a complete set of basis states be controlled independently since incident EM waves with an arbitrary polarization state can be decomposed as a linear sum of these basis states.In this work,we present the concept of complete-basis-reprogrammable coding metasurface(CBR-CM)in reflective manners,which can achieve independently dynamic controls over the reflection phases while maintaining the same amplitude for left-handed circularly polarized(LCP)waves and right-handed circularly polarized(RCP)waves.Since LCP and RCP waves together constitute a complete basis set of planar EM waves,dynamicallycontrolled holograms can be generated under arbitrarily polarized wave incidence.The dynamically reconfigurable metaparticle is implemented to demonstrate the CBR-CM’s robust capability of controlling the longitudinal and transverse positions of holograms under LCP and RCP waves independently.It’s expected that the proposed CBR-CM opens up ways of realizing more sophisticated and advanced devices with multiple independent information channels,which may provide technical assistance for digital EM environment reproduction.

Material basis and pharmacodynamic mechanism of YangshenDingzhi granules in the intervention of viral pneumonia:Based on serum pharmacochemistry and network pharmacology

Background:YangshenDingzhi granules(YSDZ)are clinically effective in preventing and treating COVID-19.The present study elucidates the underlying mechanism of YSDZ intervention in viral pneumonia by employing serum pharmacochemistry and network pharmacology.Methods:The chemical constituents of YSDZ in the blood were examined using ultraperformance liquid chromatography-quadrupole/orbitrap high-resolution mass spectrometry(UPLC-Q-Exactive Orbitrap MS).Potential protein targets were obtained from the SwissTargetPrediction database,and the target genes associated with viral pneumonia were identified using GeneCards,DisGeNET,and Online Mendelian Inheritance in Man(OMIM)databases.The intersection of blood component-related targets and disease-related targets was determined using Venny 2.1.Protein-protein interaction networks were constructed using the STRING database.The Metascape database was employed to perform enrichment analyses of Gene Ontology(GO)functions and Kyoto Encyclopedia of Genes and Genomes(KEGG)signaling pathways for the targets,while the Cytoscape 3.9.1 software was utilized to construct drug-component-disease-target-pathway networks.Further,in vitro and in vivo experiments were performed to establish the therapeutic effectiveness of YSDZ against viral pneumonia.Results:Fifteen compounds and 124 targets linked to viral pneumonia were detected in serum.Among these,MAPK1,MAPK3,AKT1,EGFR,and TNF play significant roles.In vitro tests revealed that the medicated serum suppressed the replication of H1N1,RSV,and SARS-CoV-2 replicon.Further,in vivo testing analysis shows that YSDZ decreases the viral load in the lungs of mice infected with RSV and H1N1.Conclusion:The chemical constituents of YSDZ in the blood may elicit therapeutic effects against viral pneumonia by targeting multiple proteins and pathways.

TCM-HIN2Vec:A strategy for uncovering biological basis of heart qi deficiency pattern based on network embedding and transcriptomic experiment

Objective:To elucidate the biological basis of the heart qi deficiency(HQD)pattern,an in-depth understanding of which is essential for improving clinical herbal therapy.Methods: We predicted and characterized HQD pattern genes using the new strategy,TCM-HIN2Vec,which involves heterogeneous network embedding and transcriptomic experiments.First,a heterogeneous network of traditional Chinese medicine(TCM)patterns was constructed using public databases.Next,we predicted HQD pattern genes using a heterogeneous network-embedding algorithm.We then analyzed the functional characteristics of HQD pattern genes using gene enrichment analysis and examined gene expression levels using RNA-seq.Finally,we identified TCM herbs that demonstrated enriched interactions with HQD pattern genes via herbal enrichment analysis.Results: Our TCM-HIN2Vec strategy revealed that candidate genes associated with HQD pattern were significantly enriched in energy metabolism,signal transduction pathways,and immune processes.Moreover,we found that these candidate genes were significantly differentially expressed in the transcriptional profile of mice model with heart failure with a qi deficiency pattern.Furthermore,herbal enrichment analysis identified TCM herbs that demonstrated enriched interactions with the top 10 candidate genes and could potentially serve as drug candidates for treating HQD.Conclusion: Our results suggested that TCM-HIN2Vec is capable of not only accurately identifying HQD pattern genes,but also deciphering the basis of HQD pattern.Furthermore our finding indicated that TCM-HIN2Vec may be further expanded to develop other patterns,leading to a new approach aimed at elucidating general TCM patterns and developing precision medicine.

An Efficient Local Radial Basis Function Method for Image Segmentation Based on the Chan-Vese Model

In this paper,we consider the Chan–Vese(C-V)model for image segmentation and obtain its numerical solution accurately and efficiently.For this purpose,we present a local radial basis function method based on a Gaussian kernel(GA-LRBF)for spatial discretization.Compared to the standard radial basis functionmethod,this approach consumes less CPU time and maintains good stability because it uses only a small subset of points in the whole computational domain.Additionally,since the Gaussian function has the property of dimensional separation,the GA-LRBF method is suitable for dealing with isotropic images.Finally,a numerical scheme that couples GA-LRBF with the fourth-order Runge–Kutta method is applied to the C-V model,and a comparison of some numerical results demonstrates that this scheme achieves much more reliable image segmentation.

All-electron basis sets for H to Xe specific for ZORA calculations:Applications in atoms and molecules

A segmented basis set of quadruple zeta valence quality plus polarization functions(QZP)for H through Xe was developed to be used in conjunction with the ZORA Hamiltonian.This set was augmented with diffuse functions to describe electrons farther away from the nuclei adequately.Using the ZORA-CCSD(T)/QZP-ZORA theoretical model,atomic ionization energies and bond lengths,harmonic vibrational frequencies,and atomization energies of some molecules were calculated.The addition of core-valence corrections has been shown to improve the agreement between theoretical and experimental results for molecular properties.For atomization energies,a similar observation emerges when considering spin-orbit couplings.With the augmented QZP-ZORA set,static mean dipole polarizabilities of a set of atoms were calculated and compared with previously published recommended and experimental values.Performance evaluations of the ZORA and Douglas–Kroll–Hess Hamiltonians were made for each property studied.

Current Status of Clinical Application and Basic Research on Draba nemerosa Hebecarpa Jujube Lung-Diarrhoea Soup

The clinical application and basic research of Draba nemerosa Hebecarpa jujube diarrhoea lung soup focus on respiratory diseases and circulatory diseases, and its clinical application is more compared with the basic research, and Draba nemerosa Hebecarpa jujube diarrhoea lung soup is mostly used in the form of “Draba nemerosa Hebecarpa Hebecarpa jujube diarrhoea lung soup with additional subtractions or other formulas combining Draba nemerosa Hebecarpa Hebecarpa Hebecarpa jujube diarrhoea lung soup” in the clinical application. This article will focus on the main mechanisms of Draba nemerosa Hebecarpa jujube diarrhoea lung soup and its main components in the treatment of respiratory and circulatory diseases, and will give a review of the basic research on Draba nemerosa Hebecarpa Hebecarpa jujube diarrhoea lung soup as follows.

Numerical Simulation of Dam-Break Flows Using Radial Basis Functions: Application to Urban Flood Inundation

Dam-break flows pose significant threats to urban areas due to their potential for causing rapid and extensive flooding. Traditional numerical methods for simulating these events struggle with complex urban landscapes. This paper presents an alternative approach using Radial Basis Functions to simulate dam-break flows and their impact on urban flood inundation. The proposed method adapts a new strategy based on Particle Swarm Optimization for variable shape parameter selection on meshfree formulation to enhance the numerical stability and convergence of the simulation. The method’s accuracy and efficiency are demonstrated through numerical experiments, including well-known partial and circular dam-break problems and an idealized city with a single building, highlighting its potential as a valuable tool for urban flood risk management.

A Radial Basis Function Method with Improved Accuracy for Fourth Order Boundary Value Problems

Accurately approximating higher order derivatives is an inherently difficult problem. It is shown that a random variable shape parameter strategy can improve the accuracy of approximating higher order derivatives with Radial Basis Function methods. The method is used to solve fourth order boundary value problems. The use and location of ghost points are examined in order to enforce the extra boundary conditions that are necessary to make a fourth-order problem well posed. The use of ghost points versus solving an overdetermined linear system via least squares is studied. For a general fourth-order boundary value problem, the recommended approach is to either use one of two novel sets of ghost centers introduced here or else to use a least squares approach. When using either ghost centers or least squares, the random variable shape parameter strategy results in significantly better accuracy than when a constant shape parameter is used.

Crack Fault Diagnosis and Location Method for a Dual-Disk Hollow Shaft Rotor System Based on the Radial Basis Function Network and Pattern Recognition Neural Network

The crack fault is one of the most common faults in the rotor system,and researchers have paid close attention to its fault diagnosis.However,most studies focus on discussing the dynamic response characteristics caused by the crack rather than estimating the crack depth and position based on the obtained vibration signals.In this paper,a novel crack fault diagnosis and location method for a dual-disk hollow shaft rotor system based on the Radial basis function(RBF)network and Pattern recognition neural network(PRNN)is presented.Firstly,a rotor system model with a breathing crack suitable for a short-thick hollow shaft rotor is established based on the finite element method,where the crack's periodic opening and closing pattern and different degrees of crack depth are considered.Then,the dynamic response is obtained by the harmonic balance method.By adjusting the crack parameters,the dynamic characteristics related to the crack depth and position are analyzed through the amplitude-frequency responses and waterfall plots.The analysis results show that the first critical speed,first subcritical speed,first critical speed amplitude,and super-harmonic resonance peak at the first subcritical speed can be utilized for the crack fault diagnosis.Based on this,the RBF network and PRNN are adopted to determine the depth and approximate location of the crack respectively by taking the above dynamic characteristics as input.Test results show that the proposed method has high fault diagnosis accuracy.This research proposes a crack detection method adequate for the hollow shaft rotor system,where the crack depth and position are both unknown.

An Update Method of Decision Implication Canonical Basis on Attribute Granulating

Decision implication is a form of decision knowledge represen-tation,which is able to avoid generating attribute implications that occur between condition attributes and between decision attributes.Compared with other forms of decision knowledge representation,decision implication has a stronger knowledge representation capability.Attribute granularization may facilitate the knowledge extraction of different attribute granularity layers and thus is of application significance.Decision implication canonical basis(DICB)is the most compact set of decision implications,which can efficiently represent all knowledge in the decision context.In order to mine all deci-sion information on decision context under attribute granulating,this paper proposes an updated method of DICB.To this end,the paper reduces the update of DICB to the updates of decision premises after deleting an attribute and after adding granulation attributes of some attributes.Based on this,the paper analyzes the changes of decision premises,examines the properties of decision premises,designs an algorithm for incrementally generating DICB,and verifies its effectiveness through experiments.In real life,by using the updated algorithm of DICB,users may obtain all decision knowledge on decision context after attribute granularization.

Novel Parameter Identification Method for Basis Weight Control Loop of Papermaking Process

The basis weight control loop of the papermaking process is a non-linear system with time-delay and time-varying.It is impractical to identify a model that can restore the model of real papermaking process.Determining a more accurate identification model is very important for designing the controller of the control system and maintaining the stable operation of the papermaking process.In this study,a strange nonchaotic particle swarm optimization(SNPSO)algorithm is proposed to identify the models of real papermaking processes,and this identification ability is significantly enhanced compared with particle swarm optimization(PSO).First,random particles are initialized by strange nonchaotic sequences to obtain high-quality solutions.Furthermore,the weight of linear attenuation is replaced by strange nonchaotic sequence and the time-varying acceleration coefficients and a mutation rule with strange nonchaotic characteristics are utilized in SNPSO.The above strategies effectively improve the global and local search ability of particles and the ability to escape from local optimization.To illustrate the effectiveness of SNPSO,step response data are used to identify the models of real industrial processes.Compared with classical PSO,PSO with timevarying acceleration coefficients(PSO-TVAC)and modified particle swarm optimization(MPSO),the simulation results demonstrate that SNPSO has stronger identification ability,faster convergence speed,and better robustness.

Research Progress and Prospects of Total Factor Productivity in the Construction Industry

The high-quality development of the construction industry fundamentally stems from the significant improvement of total factor productivity.Therefore,it is of crucial significance for promoting the development of the construction industry to a higher level by scientifically and accurately measuring the total factor productivity of the construction industry and deeply analyzing the influencing factors behind it.Based on a comprehensive consideration of research methods and influencing factors,this paper systematically reviews the existing relevant literature on total factor productivity in the construction industry,aiming to reveal the current research development trend in this field and point out potential problems.This effort aims to provide a solid theoretical foundation and valuable reference for further in-depth research,and jointly promote the continuous progress and development of total factor productivity research in the construction industry.

Local Radial Basis Function Methods: Comparison, Improvements, and Implementation

Radial Basis Function methods for scattered data interpolation and for the numerical solution of PDEs were originally implemented in a global manner. Subsequently, it was realized that the methods could be implemented more efficiently in a local manner and that the local approaches could match or even surpass the accuracy of the global implementations. In this work, three localization approaches are compared: a local RBF method, a partition of unity method, and a recently introduced modified partition of unity method. A simple shape parameter selection method is introduced and the application of artificial viscosity to stabilize each of the local methods when approximating time-dependent PDEs is reviewed. Additionally, a new type of quasi-random center is introduced which may be better choices than other quasi-random points that are commonly used with RBF methods. All the results within the manuscript are reproducible as they are included as examples in the freely available Python Radial Basis Function Toolbox.

Metric Basis of Four-Dimensional Klein Bottle

The Metric of a graph plays an essential role in the arrangement of different dimensional structures and finding their basis in various terms.The metric dimension of a graph is the selection of the minimum possible number of vertices so that each vertex of the graph is distinctively defined by its vector of distances to the set of selected vertices.This set of selected vertices is known as the metric basis of a graph.In applied mathematics or computer science,the topic of metric basis is considered as locating number or locating set,and it has applications in robot navigation and finding a beacon set of a computer network.Due to the vast applications of this concept in computer science,optimization problems,and also in chemistry enormous research has been conducted.To extend this research to a four-dimensional structure,we studied the metric basis of the Klein bottle and proved that the Klein bottle has a constant metric dimension for the variation of all its parameters.Although the metric basis is variying in 3 and 4 values when the values of its parameter change,it remains constant and unchanged concerning its order or number of vertices.The methodology of determining the metric basis or locating set is based on the distances of a graph.Therefore,we proved the main theorems in distance forms.

Basis functions for shallow-water temperature profiles based on the internal-wave eigenmodes

The shallow-water temperature profile is typically parameterized using a few empirical orthogonal function(EOF)coefficients.However,when the experimental area is poorly known or highly variable,the adaptability of the EOFs will be significantly reduced.In this study,a new set of basis functions,generated by combining the internal-wave eigenmodes with the average temperature gradient,is developed for characterizing the temperature perturbations.Temperature profiles recorded by a thermistor chain in the South China Sea in 2015 are processed and analyzed.Compared to the EOFs,the new set of basis functions has higher reconstruction accuracy and adaptability;it is also more stable in ocean regions that have internal waves.

Research on the Signal Reconstruction of the Phased Array Structural Health Monitoring Based Using the Basis Pursuit Algorithm

The signal processing problem has become increasingly complex and demand high acquisition system,this paper proposes a new method to reconstruct the structure phased array structural health monitoring signal.The method is derived from the compressive sensing theory and the signal is reconstructed by using the basis pursuit algorithm to process the ultrasonic phased array signals.According to the principles of the compressive sensing and signal processing method,non-sparse ultrasonic signals are converted to sparse signals by using sparse transform.The sparse coefficients are obtained by sparse decomposition of the original signal,and then the observation matrix is constructed according to the corresponding sparse coefficients.Finally,the original signal is reconstructed by using basis pursuit algorithm,and error analysis is carried on.Experimental research analysis shows that the signal reconstruction method can reduce the signal complexity and required the space efficiently.

The Class of Atomic Exponential Basis Functions EFup_(n)(x,ω)-Development and Application

The purpose of this paper is to present the class of atomic basis functions(ABFs)which are of exponential type and are denoted by EFupn(x,ω).While ABFs of the algebraic type are already represented in the numerical modeling of various problems inmathematical physics and computationalmechanics,ABFs of the exponential type have not yet been sufficiently researched.These functions,unlike the ABFs of the algebraic type Fupn(x),contain the tension parameterω,which gives them additional approximation properties.Exponential monomials up to the nth degree can be described exactly by the linear combination of the functions EFupn(x,ω).The function EFupn for n=0 is called the“mother”ABF of the exponential type,i.e.,EFup0(x,ω)≡Eup(x,ω).In other words,the functions EFupn(x,ω)are elements of the linear vector space EUPn and retain all the properties of their“mother”function Eup(x,ω).Thus,this paper,in terms of its content and purpose,can be understood as a sequel of the article by Brajcic Kurbasa et al.,which shows the basic properties and application of the basis function Eup(x,ω).This paper presents,in an analogous way,the development and application of the exponential basis functions EFupn(x,ω).Here,for the first time,expressions for calculating the values of the functions EFupn(x,ω)and their derivatives are given in a form suitable for application in numerical analyses,which is shown in the verification examples of the approximations of known functions.