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.

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.

The W transform and its improved methods for time-frequency analysis of seismic data

The conventional linear time-frequency analysis method cannot achieve high resolution and energy focusing in the time and frequency dimensions at the same time,especially in the low frequency region.In order to improve the resolution of the linear time-frequency analysis method in the low-frequency region,we have proposed a W transform method,in which the instantaneous frequency is introduced as a parameter into the linear transformation,and the analysis time window is constructed which matches the instantaneous frequency of the seismic data.In this paper,the W transform method is compared with the Wigner-Ville distribution(WVD),a typical nonlinear time-frequency analysis method.The WVD method that shows the energy distribution in the time-frequency domain clearly indicates the gravitational center of time and the gravitational center of frequency of a wavelet,while the time-frequency spectrum of the W transform also has a clear gravitational center of energy focusing,because the instantaneous frequency corresponding to any time position is introduced as the transformation parameter.Therefore,the W transform can be benchmarked directly by the WVD method.We summarize the development of the W transform and three improved methods in recent years,and elaborate on the evolution of the standard W transform,the chirp-modulated W transform,the fractional-order W transform,and the linear canonical W transform.Through three application examples of W transform in fluvial sand body identification and reservoir prediction,it is verified that W transform can improve the resolution and energy focusing of time-frequency spectra.

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.

High-resolution seismic inversion method based on joint data-driven in the time-frequency domain

Seismic inversion can be divided into time-domain inversion and frequency-domain inversion based on different transform domains.Time-domain inversion has stronger stability and noise resistance compared to frequencydomain inversion.Frequency domain inversion has stronger ability to identify small-scale bodies and higher inversion resolution.Therefore,the research on the joint inversion method in the time-frequency domain is of great significance for improving the inversion resolution,stability,and noise resistance.The introduction of prior information constraints can effectively reduce ambiguity in the inversion process.However,the existing modeldriven time-frequency joint inversion assumes a specific prior distribution of the reservoir.These methods do not consider the original features of the data and are difficult to describe the relationship between time-domain features and frequency-domain features.Therefore,this paper proposes a high-resolution seismic inversion method based on joint data-driven in the time-frequency domain.The method is based on the impedance and reflectivity samples from logging,using joint dictionary learning to obtain adaptive feature information of the reservoir,and using sparse coefficients to capture the intrinsic relationship between impedance and reflectivity.The optimization result of the inversion is achieved through the regularization term of the joint dictionary sparse representation.We have finally achieved an inversion method that combines constraints on time-domain features and frequency features.By testing the model data and field data,the method has higher resolution in the inversion results and good noise resistance.

Application of sparse time-frequency decomposition to seismic data

The Gabor and S transforms are frequently used in time-frequency decomposition methods. Constrained by the uncertainty principle, both transforms produce low-resolution time-frequency decomposition results in the time and frequency domains. To improve the resolution of the time-frequency decomposition results, we use the instantaneous frequency distribution function（IFDF） to express the seismic signal. When the instantaneous frequencies of the nonstationary signal satisfy the requirements of the uncertainty principle, the support of IFDF is just the support of the amplitude ridges in the signal obtained using the short-time Fourier transform. Based on this feature, we propose a new iteration algorithm to achieve the sparse time-frequency decomposition of the signal. The iteration algorithm uses the support of the amplitude ridges of the residual signal obtained with the short-time Fourier transform to update the time-frequency components of the signal. The summation of the updated time-frequency components in each iteration is the result of the sparse timefrequency decomposition. Numerical examples show that the proposed method improves the resolution of the time-frequency decomposition results and the accuracy of the analysis of the nonstationary signal. We also use the proposed method to attenuate the ground roll of field seismic data with good results.

TVAR Time-frequency Analysis for Non-stationary Vibration Signals of Spacecraft

Predicting the time-varying auto-spectral density of a spacecraft in high-altitude orbits requires an accurate model for the non-stationary random vibration signals with densely spaced modal frequency. The traditional time-varying algorithm limits prediction accuracy, thus affecting a number of operational decisions. To solve this problem, a time-varying auto regressive （TVAR） model based on the process neural network （PNN） and the empirical mode decomposition （EMD） is proposed. The time-varying system is tracked on-line by establishing a time-varying parameter model, and then the relevant parameter spectrum is obtained. Firstly, the EMD method is utilized to decompose the signal into several intrinsic mode functions （IMFs）. Then for each IMF, the PNN is established and the time-varying auto-spectral density is obtained. Finally, the time-frequency distribution of the signals can be reconstructed by linear superposition. The simulation and the analytical results from an example demonstrate that this approach possesses simplicity, effectiveness, and feasibility, as well as higher frequency resolution.

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.

Intelligibility evaluation of enhanced whisper in joint time-frequency domain

Some factors influencing the intelligibility of the enhanced whisper in the joint time-frequency domain are evaluated. Specifically, both the spectrum density and different regions of the enhanced spectrum are analyzed. Experimental results show that for a spectrum of some density, the joint time-frequency gain-modification based speech enhancement algorithm achieves significant improvement in intelligibility. Additionally, the spectrum region where the estimated spectrum is smaller than the clean spectrum, is the most important region contributing to intelligibility improvement for the enhanced whisper. The spectrum region where the estimated spectrum is larger than twice the size of the clean spectrum is detrimental to speech intelligibility perception within the whisper context.

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。

Effects of Gabor transform parameters on signa time-frequency resolution

In this paper, it is described that the time-frequency resolution of geophysical signals is affected by the time window function attenuation coefficient and sampling interval and how such effects are eliminated effectively. Improving the signal resolution is the key to signal time-frequency analysis processing and has wide use in geophysical data processing and extraction of attribute parameters. In this paper, authors research the effects of the attenuation coefficient choice of the Gabor transform window function and sampling interval on signal resolution. Unsuitable parameters not only decrease the signal resolution on the frequency spectrum but also miss the signals. It is essential to first give the optimum window and range of parameters through time-frequency analysis simulation using the Gabor transform. In the paper, the suggestions about the range and choice of the optimum sampling interval and processing methods of general seismic signals are given.

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.