CPA方程计算醇、水的比热容性质

针对立方型附加缔合项(CPA)状态方程(EoS)对比热容的计算精度不高的问题,采用11种包含不同性质的参数计算方法研究了CPA方程对极性缔合流体甲醇、乙醇、水比热容的计算精度。计算结果表明:不考虑比热容时,CPA方程的参数计算必须考虑蒸汽压性质,且蒸汽压计算精度越高,方程对液相比热容的预测精度越高;在参数计算中加入比热容后,CPA方程无法同时准确描述所有比热容性质,其中对液相比定压热容的计算精度最高;在参数计算过程中比热容性质只考虑液相比定压热容时,方程对蒸汽压、各相密度及液相比定压热容的平均绝对相对偏差都在3%及以内。

ACCA、CPA职业教育与会计学本科教育融合研究

在目前数字经济快速发展中,会计教学的国际化和实践能力是特别重要的内容,该文阐述会计本科教育与职业教育中的CPA和ACCA教育的异同,分析会计本科教育教学中遇到的困难和挑战及建议与对策,并进行会计学本科教育中融入职业教育的路径分析。

UAV-assisted data collection for wireless sensor networks with dynamic working modes

Wireless Sensor Network(WSN)is a cornerstone of Internet of Things(IoT)and has rich application scenarios.In this work,we consider a heterogeneous WSN whose sensor nodes have a diversity in their Residual Energy(RE).In this work,to protect the sensor nodes with low RE,we investigate dynamic working modes for sensor nodes which are determined by their RE and an introduced energy threshold.Besides,we employ an Unmanned Aerial Vehicle(UAV)to collect the stored data from the heterogeneous WSN.We aim to jointly optimize the cluster head selection,energy threshold and sensor nodes’working mode to minimize the weighted sum of energy con-sumption from the WSN and UAV,subject to the data collection rate constraint.To this end,we propose an efficient search method to search for an optimal energy threshold,and develop a penalty-based successive convex approximation algorithm to select the cluster heads.Then we present a low-complexity iterative approach to solve the joint optimization problem and discuss the implementation procedure.Numerical results justify that our proposed approach is able to reduce the energy consumption of the sensor nodes with low RE significantly and also saves energy for the whole WSN.

Flow characteristics and hot workability of a typical low-alloy high-strength steel during multi-pass deformation

Heavy components of low-alloy high-strength(LAHS) steels are generally formed by multi-pass forging. It is necessary to explore the flow characteristics and hot workability of LAHS steels during the multi-pass forging process, which is beneficial to the formulation of actual processing parameters. In the study, the multi-pass hot compression experiments of a typical LAHS steel are carried out at a wide range of deformation temperatures and strain rates. It is found that the work hardening rate of the experimental material depends on deformation parameters and deformation passes, which is ascribed to the impacts of static and dynamic softening behaviors. A new model is established to describe the flow characteristics at various deformation passes. Compared to the classical Arrhenius model and modified Zerilli and Armstrong model, the newly proposed model shows higher prediction accuracy with a confidence level of 0.98565. Furthermore, the connection between power dissipation efficiency(PDE) and deformation parameters is revealed by analyzing the microstructures. The PDE cannot be utilized to reflect the efficiency of energy dissipation for microstructure evolution during the entire deformation process, but only to assess the efficiency of energy dissipation for microstructure evolution in a specific deformation parameter state.As a result, an integrated processing map is proposed to better study the hot workability of the LAHS steel, which considers the effects of instability factor(IF), PDE, and distribution and size of grains. The optimized processing parameters for the multi-pass deformation process are the deformation parameters of 1223–1318 K and 0.01–0.08 s^(-1). Complete dynamic recrystallization occurs within the optimized processing parameters with an average grain size of 18.36–42.3 μm. This study will guide the optimization of the forging process of heavy components.

CPA高管、过度自信与企业避税

文章以2012-2021年我国沪深A股上市企业为研究对象,研究了CPA高管与企业避税的关系。结果表明:高管团队中具有CPA背景的高管数量越多,企业越倾向于实施更高强度的避税行为;高管的CPA背景可能会对其信念认知产生影响,使其出现过度自信的心理偏差,产生过激避税倾向;相较于国有企业,CPA高管在非国有企业中对企业避税行为的促进作用更显著;CPA高管与公司价值正相关,但是CPA高管对企业避税的促进作用会显著损害公司价值。

基于误差修正和VMD-ICPA-LSSVM的短期风速预测建模

精准的风速预测是将风能大规模应用到电力系统中的关键,而风速序列的随机性和波动性等特点使得风速预测难度增加.为增强风速序列的可预测性,采用Logistic混沌映射策略、自适应参数调整策略以及引入变异策略对食肉植物算法(CPA)进行改进,并提出了基于误差修正和VMD-ICPA-LSSVM的短期风速预测模型.首先将气象因子作为最小二乘支持向量机(LSSVM)的输入对风速进行预测,获得误差序列.再利用K-L散度自适应地确定变分模态分解(VMD)的参数,并对误差序列进行分解.结合改进食肉植物算法(ICPA)优化LSSVM可调参数的方法来预测分解的子序列.叠加各子序列预测结果后对原始预测序列进行误差修正,进而得到最终风速预测值.实验结果表明,与其他模型相比,所提模型有着更好的预测精度和泛化性能.

R1233zd(E)制冷剂CPA状态方程

R1233zd(E)属于氢氟烯烃类(HFOs)物质,是一种新型替代制冷工质。为更加精确地描述其热力学性质,以CPA状态方程为基础,利用文献公开报道的R1233zd(E)的饱和液相密度、饱和气体密度及饱和蒸气压测量数据,拟合获取到CPA状态方程的5个参数。基于MATLAB,实现了利用CPA状态方程计算工质的热力学性质。研究结果表明:CPA状态方程在求解饱和气相密度时,精度与SRK方程相比有所降低;计算饱和液体密度和单相液体密度时的精度显著提升。

Formulation of Work-Study Combined and Result-Oriented Integrated Curriculum Standards

According to the Annex Technical Regulations for Integrated Curriculum Development(Trial)in Document No.30 of the General Office of the Ministry of Human Resources and Social Security(2012),this paper studies the formulation of the curriculum standards for the integration of Chinese medicinal materials production.We focus on the formulation ideas of the curriculum standards for the integration of Chinese medicinal materials production,the formulation process of the curriculum standards for the integration of Chinese medicinal materials production,including the description of typical work tasks,the determination of curriculum objectives,the analysis of study content,the description of referential study tasks,teaching implementation suggestions,assessment and evaluation suggestions,which can provide a reference for the development and research of other related integrated courses.

AI大模型的财务能力测评与启示——基于CPA考试的ChatGPT与国产大模型实测

在当前学界业界,尚缺乏关于AI大模型财务能力的规范化评估体系。基于该背景,本文选择CPA考试作为评估体系,针对ChatGPT、智谱清言、讯飞星火三款AI大模型财务能力展开深度测评,希望在数据可验证的范围内,呈现大模型应用于财务场景的优势与不足,并通过深入分析,处一隅而观全局,从整体层面把握AI大模型在财务行业的应用可行性及未来发展趋势。研究结果显示,三款参评大模型在2023年CPA六门真题的单科测试中均未及格,但在侧重于零散化知识理解、记忆、应用以及文本撰写能力的《税法》《经济法》《公司战略与风险管理》科目上展现出相当潜力,在需要复杂链式思维能力、高度计算准确性、文本细节深度理解的《会计》《财务成本管理》《审计》科目上存在明显不足。本文认为,在整体层面,财会行业对未来大模型的应用可持谨慎的乐观态度,并进一步从学习备考辅助、会计职能转型、财务应用场景、教学及科研四个维度,提炼了本次测评对大模型财务应用的具体借鉴及启发,以期为在校学生、CPA考生、会计专业人士、研究学者及软件开发商等提供有益参考。

Design and optimization of fluid lubricated bearings operated with extreme working performances——a comprehensive review

Fluid lubricated bearings have been widely adopted as support components for high-end equipment in metrology,semiconductor devices,aviation,strategic defense,ultraprecision manufacturing,medical treatment,and power generation.In all these applications,the equipment must deliver extreme working performances such as ultraprecise movement,ultrahigh rotation speed,ultraheavy bearing loads,ultrahigh environmental temperatures,strong radiation resistance,and high vacuum operation,which have challenged the design and optimization of reliable fluid lubricated bearings.Breakthrough of any related bottlenecks will promote the development course of high-end equipment.To promote the advancement of high-end equipment,this paper reviews the design and optimization of fluid lubricated bearings operated at typical extreme working performances,targeting the realization of extreme working performances,current challenges and solutions,underlying deficiencies,and promising developmental directions.This paper can guide the selection of suitable fluid lubricated bearings and optimize their structures to meet their required working performances.

Exploring the Factors Associated with 12-Month Non-Return to Work among Motorcyclists Involved in Road Accidents

Introduction: Motorcyclists bear a disproportionate burden of morbidity and mortality from road accidents. In addition, the consequences of these accidents affect the ability of victims to return to work. This study aimed to determine the prevalence and factors associated with non-return to work among surviving motorcyclists involved in road accidents 12 months after the event. Materials and Methods: It was a cross-sectional study conducted using data from a cohort of motorcyclists involved in accidents and recruited in five hospitals in Benin from July 2019 to January 2020. The dependent variable was non-return to work 12 months after the accident (yes vs no). The independent variables were categorized into two groups: baseline and 12-month follow-up variables. Logistic regression was used to determine the factors associated with non-return to work at 12 months among the participants. Results: Among the 362 participants, 55 (15.19%, 95% CI = 11.84 - 19.29) had not returned to work 12 months after the accident. Risk factors for non-return to work identified were: smoking (aOR = 4.41, 95% CI = 1.44 - 13.56, p = 0.010), hospitalization (aOR = 2.87, 95% CI = 1.14 - 7.24, p Conclusion: The prevalence of non-return to work at 12 months was high among surviving motorcyclists involved in road accidents in Benin. Integrated support for patients based on identified risk factors should effectively improve their return to work.

A Review on Technologies for the Use of CO2 as a Working Fluid in Refrigeration and Power Cycles

The use of carbon dioxide as a working fluid has been the subject of extensive studies in recent years, particularly in the field of refrigeration where it is at the heart of research to replace CFC and HCFC. Its thermodynamic properties make it a fluid of choice in the efficient use of energy at low and medium temperatures in engine cycles. However, the performance of transcritical CO2 cycles weakens under high temperature and pressure conditions, especially in refrigeration systems;On the other hand, this disadvantage becomes rather interesting in engine cycles where CO2 can be used as an alternative to the organic working fluid in small and medium-sized electrical systems for low quality or waste heat sources. In order to improve the performance of systems operating with CO2 in the field of refrigeration and electricity production, research has made it possible to develop several concepts, of which this article deals with a review of the state of the art, followed by analyzes in-depth and critical of the various developments to the most recent modifications in these fields. Detailed discussions on the performance and technical characteristics of the different evolutions are also highlighted as well as the factors affecting the overall performance of the systems studied. Finally, perspectives on the future development of the use of CO2 in these different cycles are presented.

Relationship between physical activity and specific working memory indicators of depressive symptoms in university students

BACKGROUND The detection rate of depression among university students has been increasing in recent years,becoming one of the main psychological diseases that endangers their physical and mental health.According to statistics,self-harm and suicide,for which there is no effective intervention,are the second leading causes of death.AIM To explore the relationship between different elements and levels of physical activity and college students’depression-symptom-specific working memory indicators.METHODS Of 143 college students were analyzed using the Beck Depression Self-Rating Scale,the Physical Activity Rating Scale,and the Working Memory Task.RESULTS There was a significant difference between college students with depressive symptoms and healthy college students in completing verbal and spatial working memory(SWM)tasks correctly(all P<0.01).Physical Activity Scale-3 scores were significantly and positively correlated with the correct rate of the verbal working memory task(r=0.166)and the correct rate of the SWM task(r=0.210)(all P<0.05).There were significant differences in the correct rates of verbal and SWM tasks according to different exercise intensities(all P<0.05)and different exercise durations(all P<0.05),and no significant differences in the correct rates of verbal and SWM tasks by exercise frequency(all P>0.05).CONCLUSION An increase in physical exercise among college students,particularly medium-and high-intensity exercise and exercise of 30 min or more,can improve the correct rate of completing working memory tasks.

Use of cognitive-behavioral career coaching to reduce work anxiety and depression in public employees

BACKGROUND Public employees worldwide are increasingly concerned about work anxiety and depression.Cognitive-behavioral career coaching has emerged as a promising strategy for addressing these mental health disorders,which can negatively impact on a person's overall well-being and performance.AIM To examine whether cognitive-behavioral career coaching reduces work anxiety and depression among Nigerian public employees.METHODS A total of 120 public employees(n=60)suffering from severe anxiety and depression were randomly assigned to the treatment or control groups in this study.Cognitive behavioral coaching was provided twice a week to those in the treatment group,whereas no treatment was given to those in the control group.As part of the study,the Hamilton Anxiety Rating Scales and Beck Depression Inventory were used to collect data.RESULTS Analysis of covariance of the data from participants indicates a significant effect of cognitive-behavioral career coaching on work anxiety and depression.CONCLUSION Insights into the underlying mechanisms by which cognitive behavior career coaching exerts its effects have been gained from this study.Also,the study has gathered valuable data that can inform future practice and guide the development of strategies for supporting mental health at work.

Working condition recognition of sucker rod pumping system based on 4-segment time-frequency signature matrix and deep learning

High-precision and real-time diagnosis of sucker rod pumping system(SRPS)is important for quickly mastering oil well operations.Deep learning-based method for classifying the dynamometer card(DC)of oil wells is an efficient diagnosis method.However,the input of the DC as a two-dimensional image into the deep learning framework suffers from low feature utilization and high computational effort.Additionally,different SRPSs in an oil field have various system parameters,and the same SRPS generates different DCs at different moments.Thus,there is heterogeneity in field data,which can dramatically impair the diagnostic accuracy.To solve the above problems,a working condition recognition method based on 4-segment time-frequency signature matrix(4S-TFSM)and deep learning is presented in this paper.First,the 4-segment time-frequency signature(4S-TFS)method that can reduce the computing power requirements is proposed for feature extraction of DC data.Subsequently,the 4S-TFSM is constructed by relative normalization and matrix calculation to synthesize the features of multiple data and solve the problem of data heterogeneity.Finally,a convolutional neural network(CNN),one of the deep learning frameworks,is used to determine the functioning conditions based on the 4S-TFSM.Experiments on field data verify that the proposed diagnostic method based on 4S-TFSM and CNN(4S-TFSM-CNN)can significantly improve the accuracy of working condition recognition with lower computational cost.To the best of our knowledge,this is the first work to discuss the effect of data heterogeneity on the working condition recognition performance of SRPS.

Positive Effect of Transcranial Direct Current Stimulation on Visual Verbal Working Memory in Patients with Attention-Deficit/Hyperactivity Disorder

Background: Working memory is an executive function that plays an important role in many aspects of daily life, and its impairment in patients with attention-deficit/hyperactivity disorder (ADHD) affects quality of life. The dorsolateral prefrontal cortex (DLPFC) has been a good target site for transcranial direct current stimulation (tDCS) due to its intense involvement in working memory. In our 2018 study, tDCS improved visual-verbal working memory in healthy subjects. Objective: This study examines the effects of tDCS on ADHD patients, particularly on verbal working memory. Methods: We conducted an experiment involving verbal working memory of two modalities, visual and auditory, and a sustained attention task that could affect working memory in 9 ADHD patients. Active or sham tDCS was applied to the left DLPFC in a single-blind crossover design. Results: tDCS significantly improved the accuracy of visual-verbal working memory. In contrast, tDCS did not affect auditory-verbal working memory and sustained attention. Conclusion: tDCS to the left DLPFC improved visual-verbal working memory in ADHD patients, with important implications for potential ADHD treatments.

Determinants of Satisfaction at Work and Its Reflections on Performance

This study examines the relationship between job satisfaction and performance,investigating personality traits and satisfaction aspects among employees of a Federal Higher Education Institution.A questionnaire was administered to 658 participants,using structural equation modeling for analysis.Results highlighted that challenging work,neuroticism,and self-esteem significantly influenced overall workplace satisfaction,while general satisfaction,self-efficacy,and lack of attention were key determinants of work performance.This emphasizes the importance for managers to prioritize factors enhancing employee satisfaction,as it positively correlates with job performance.

The action mechanism of the work done by the electric field force on moving charges to stimulate the emergence of carrier generation/recombination in a PN junction

It is discovered that the product of the current and the electric field in a PN junction should be regarded as the rate of work(power)done by the electric field force on moving charges(hole current and electron current),which was previously misinterpreted as solely a Joule heating effect.We clarify that it is exactly the work done by the electric field force on the moving charges to stimulate the emergence of non-equilibrium carriers,which triggers the novel physical phenomena.As regards to Joule heat,we point out that it should be calculated from Ohm’s law,rather than simply from the product of the current and the electric field.Based on this understanding,we conduct thorough discussion on the role of the electric field force in the process of carrier recombination and carrier generation.The thermal effects of carrier recombination and carrier generation followed are incorporated into the thermal equation of energy.The present study shows that the exothermic effect of carrier recombination leads to a temperature rise at the PN interface,while the endothermic effect of carrier generation causes a temperature reduction at the interface.These two opposite effects cause opposite heat flow directions in the PN junction under forward and backward bias voltages,highlighting the significance of managing device heating phenomena in design considerations.Therefore,this study possesses referential significance for the design and tuning on the performance of piezotronic devices.

The Impact of the Digital Economy on Rural Residents’Working Hours:Mechanisms and Empirical Evidence

The rapid development of the digital economy has provided a new impetus for rural residents to extend their working hours.Based on the data collected by the China Labor-force Dynamics Survey(CLDS)in 2014,2016,and 2018,this paper measured the development level of the digital economy in China from the perspectives of internet development and digital financial inclusion,and tested the mechanisms of how the digital economy affected rural residents’working hours.The results showed that the digital economy extended rural residents’working hours by expanding information channels and enhancing human capital,and this mechanism was affected by heterogeneity in rural residents’educational background,age,and social capital.Building on these findings,this paper holds that to increase rural residents’income by extending their working hours and achieving common prosperity for all,it is necessary to expand the opportunities for rural residents to participate in skills training and promote their accumulation of human capital.

Work Ability Index and Work Ability Score: A Comparation between both Scores in a Persistent COVID-19 Cohort

Aims: The present study aims to compare the assessment of work ability based on the use of the Work Ability Index (WAI) with another questionnaire base only on the use of WAI’s first item, termed as the “Work Ability Score” (WAS). Study design: A cohort of 384 Spanish workers included in a Post COVID-19 condition or persistent COVID-19 multicenter research was utilized. Place and Duration of Study: This cohort was enlisted in four hospitals (Hospital Universitario 12 de Octubre, Madrid;Hospital Universitario Virgen Macarena, Sevilla, Andalucía;Hospital Universitario Gregorio Marañón, Madrid and Complejo Asistencial Universitario de Salamanca, Castilla y León), since 2021 until 2022. Methodology: 384 Spanish workers (176 men and 208 women;aged 20 to 70 years) with Post COVID-19 condition or persistent COVID-19 were included. Descriptive analysis of primary scores was conducted. Given the non-normal distribution of data, the Mann-Whitney and Kruskal-Wallis tests were employed. Spearman and Kendall correlations were employed to assess the relationship between WAI and WAS, also used weighted Kappa to estimate the degree agreement between WAI and WAS. Logistic regression models were utilized to study determinants influencing WAI and WAS, categorized as poor or moderate. Results: WAI had an average score of 32.98 (SD = 10.28), whereas WAS had an average of 5.95 (SD = 2.77). Significant differences were observed in both WAI and WAS across the same variables. Strong and statistically significant correlations were evident between WAI and WAS (rs = 0.83, p < 0.001). All the variables used in the logistic regression model (gender, the sector employment, and previous chronic diseases) were statistically significant in both questionnaires. Conclusion: WAS questionnaire could be used as a tool for reliable assessment of work ability among Spanish workers with Post COVID-19 condition or Persistent CO-VID-19.