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。

Systems Theory-Driven Framework for AI Integration into the Holistic Material Basis Research of Traditional Chinese Medicine

This paper introduces a systems theory-driven framework to integration artificial intelligence(AI)into traditional Chinese medicine(TCM)research,enhancing the understanding of TCM’s holistic material basis while adhering to evidence-based principles.Utilizing the System Function Decoding Model(SFDM),the research progresses through define,quantify,infer,and validate phases to systematically explore TCM’s material basis.It employs a dual analytical approach that combines top-down,systems theory-guided perspectives with bottom-up,elements-structure-function methodologies,provides comprehensive insights into TCM’s holistic material basis.Moreover,the research examines AI’s role in quantitative assessment and predictive analysis of TCM’s material components,proposing two specific AIdriven technical applications.This interdisciplinary effort underscores AI’s potential to enhance our understanding of TCM’s holistic material basis and establishes a foundation for future research at the intersection of traditional wisdom and modern technology.

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.

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.

Analysis of radial basis function interpolation approach

The radial basis function （RBF） interpolation approach proposed by Freedman is used to solve inverse problems encountered in well-logging and other petrophysical issues. The approach is to predict petrophysical properties in the laboratory on the basis of physical rock datasets, which include the formation factor, viscosity, permeability, and molecular composition. However, this approach does not consider the effect of spatial distribution of the calibration data on the interpolation result. This study proposes a new RBF interpolation approach based on the Freedman＇s RBF interpolation approach, by which the unit basis functions are uniformly populated in the space domain. The inverse results of the two approaches are comparatively analyzed by using our datasets. We determine that although the interpolation effects of the two approaches are equivalent, the new approach is more flexible and beneficial for reducing the number of basis functions when the database is large, resulting in simplification of the interpolation function expression. However, the predicted results of the central data are not sufficiently satisfied when the data clusters are far apart.

BASIS脊柱内固定系统治疗胸腰段骨折26例

目的评价BASIS脊柱内固定系统治疗胸腰段骨折疗效。方法2003年9月至2006年9月间采用BASIS脊柱内固定系统治疗胸腰段骨折26例。结果术后平均随访一年,椎体前缘平均高度由术前的40%恢复到术后的95%,椎体后缘平均高度由术前的80%恢复到术后的95%。结论BASIS内固定系统治疗胸腰段骨折操作简便,效果可靠。

New Structural Self-Organizing Fuzzy CMAC with Basis Functions

To improve the nonlinear approximating ability of cerebellar model articulation controller(CMAC), by introducing the Gauss basis functions and the similarity measure based addressing scheme, a new kind of fuzzy CMAC with Gauss basis functions(GFCMAC) was presented. Moreover, based upon the improvement of the self organizing feature map algorithm of Kohonen, the structural self organizing algorithm for GFCMAC(SOGFCMAC) was proposed. Simulation results show that adopting the Gauss basis functions and fuzzy techniques can remarkably improve the nonlinear approximating capacity of CMAC. Compared with the traditional CMAC,CMAC with general basis functions and fuzzy CMAC(FCMAC), SOGFCMAC has the obvious advantages in the aspects of the convergent speed, approximating accuracy and structural self organizing.

An Evolutionary Programming Based on Hidden Neuron Modifiable Radial Basis Function Networks

In this paper, an improved radial basis function networks named hidden neuron modifiable radial basis function (HNMRBF) networks is proposed for target classification, and evolutionary programming (EP) is used as a learning algorithm to determine and modify the hidden neuron of HNMRBF nets. The result of passive sonar target classification shows that HNMRBF nets can effectively solve the problem of traditional neural networks, i. e. learning new target patterns on line will cause forgetting of the old patterns.

The Basis of Requisitional Right of Regulatory Taking

所谓“管制性征收”，是指政府在对经济社会诸领域进行管制时，由于过分限制了公民的财产权而造成对公民财产事实上的征收。管制性征收是一种“反向征收”，它因公民对政府管制行为合法性和合宪性的挑战而出现。请求权基础对于公民面对管制性征收获得救济具有决定意义。美国公民可以基于宪法中的“征收条款”或者“补偿条款”提出对政府管制行为的挑战，德国公民只能依据《基本法》的规定请求法院判决政府管制行为无效。在中国，根据《立法法》和《行政诉讼法》等法律的规定，公民关于管制性征收的请求权基础是相当模糊的。

Application of Radial Basis Function Network in Sensor Failure Detection

Aim To detect sensor failure in control system using a single sensor signal. Methods A neural predictor was designed based on a radial basis function network(RBFN), and the neural predictor learned the sensor signal on line with a hybrid algorithm composed of n means clustering and Kalman filter and then gave the estimation of the sensor signal at the next step. If the difference between the estimation and the actural values of the sensor signal exceeded a threshold, the sensor could be declared to have a failure. The choice of the failure detection threshold depends on the noise variance and the possible prediction error of neural predictor. Results and Conclusion\ The computer simulation results show the proposed method can detect sensor failure correctly for a gyro in an automotive engine.

Reduced-basis Method在特征值问题中的应用

在特征值问题中引入了一种快速计算方法——缩减基法(Reduced-basis Method,RBM),介绍了RBM的计算原理和计算过程,给出了RBM误差估计的方法。以一塔式起重机塔身结构自由振动分析为例,修正设计参数时,由RBM得到结构的固有频率和振型及该计算结果的误差限。与有限元结果相比较,RBM不仅计算速度快,计算精度也很高,还可对结果进行误差估计。

基于3D-BASIS-ME摩擦摆隔震系统隔震效果分析

摩擦摆隔震系统(FPS)由于其独特的结构形式,具有限位、自动复位以及通过滑动摩擦消耗地震能量等优点,能有效地减少地震作用对上部结构的影响,隔震效果明显,因此近年来得到广泛的应用。为了更深入地研究摩擦摆隔震系统的隔震效果及其影响因素,基于摩擦摆隔震系统的基本特性与隔震机理,利用隔震计算专用软件3D-BASIS-ME对隔震框架结构在不同地震波作用下的隔震效果进行了分析计算,与文献试验结果进行对比,发现数值结果与试验结果吻合良好,从而验证了3D-BASIS-ME软件计算的准确性与可行性,在此基础上对不同合成刚度的摩擦摆隔震系统的隔震效果进行数值分析,并确定了隔震效果最佳时,隔震系统的刚度范围,其结论可为实际工程的设计提供参考。

Triangular domain extension of algebraic trigonometricB′ezier-like basis

In computer aided geometric design （CAGD）, B′ezier-like bases receive more andmore considerations as new modeling tools in recent years. But those existing B′ezier-like basesare all defined over the rectangular domain. In this paper, we extend the algebraic trigono-metric B′ezier-like basis of order 4 to the triangular domain. The new basis functions definedover the triangular domain are proved to fulfill non-negativity, partition of unity, symmetry,boundary representation, linear independence and so on. We also prove some properties of thecorresponding B′ezier-like surfaces. Finally, some applications of the proposed basis are shown.

New cubic rational basis with tension shape parameters

By using the blossom approach, we construct four new cubic rational Bernsteinlike basis functions with two shape parameters, which form a normalized B-basis and include the cubic Bernstein basis and the cubic Said-Ball basis as special cases. Based on the new basis, we propose a class of C2 continuous cubic rational B-spline-like basis functions with two local shape parameters, which includes the cubic non-uniform B-spline basis as a special case.Their totally positive property is proved. In addition, we extend the cubic rational Bernsteinlike basis to a triangular domain which has three shape parameters and includes the cubic triangular Bernstein-B′ezier basis and the cubic triangular Said-Ball basis as special cases. The G1 continuous conditions are deduced for the joining of two patches. The shape parameters in the bases serve as tension parameters and play a foreseeable adjusting role on generating curves and patches.