Financial Statement Valuations in Italian Accounting Thought Between the 19th and the 20th Century： From ＂Exchange Value＂ to ＂Historical Cost＂

The main subject of this paper is the theory of financial statement valuations observed in its historical development. More notably, regarding the subject, the research is concerned with some theoretical concepts developed by the Italian doctrine in a very specific age, namely, between the 19th and the 20th century, which in fact, devoid of any accounting regulation. This paper analyzes in particular the shift from the exchange value rule to the historical cost method and tries to explain the reasons of such a development. In the second half of the 19th century, some of the best Italian scholars, who were faced with the need to properly develop the problem of accounting valuations, thought that it was appropriate to rely on concepts that belonged to similar sciences, such as economics and real estate appraisal, by blindly borrowing the theory of value from the former and the theory of valuations from the latter. During that age, everything hinged around the concept of exchange value. At the dawn of the 20th century, the Italian accounting doctrine began to wonder about a subject that was crucial to the financial statement theory： the informative purposes underlying the financial statements. At the same time, the first principle took shape, which might be called as the ＂finalistic principle of value＂. It is still the basis of the theory of financial accounting measurements, for which different evaluative criteria must be applied to different informative purposes. Thus, an alternative criterion to that of the exchange value makes its appearance on the scene of the accounting valuations, notably the historical cost. The introduction of the historical cost criteria and above all the relinquishment of the combination of the ＂economic cost＂ in favor of that of the ＂manufacturing cost＂ allow the Italian accounting to get rid of the theories of economics and real estate appraisal, thus, becoming independent regarding the financial statement valuations.

Improving the nutritional values of yellow mealworm Tenebrio molitor(Coleoptera: Tenebrionidae) larvae as an animal feed ingredient: a review

Yellow mealworm larvae(YML;Tenebrio molitor) are considered as a valuable insect species for animal feed due to their high nutritional values and ability to grow under different substrates and rearing conditions. Advances in the understanding of entomophagy and animal nutrition over the past decades have propelled research areas toward testing multiple aspects of YML to exploit them better as animal feed sources. This review aims to summarize various approaches that could be exploited to maximize the nutritional values of YML as an animal feed ingredient. In addition, YML has the potential to be used as an antimicrobial or bioactive agent to improve animal health and immune function in production animals. The dynamics of the nutritional profile of YML can be influenced by multiple factors and should be taken into account when attempting to optimize the nutrient contents of YML as an animal feed ingredient. Specifically, the use of novel land-based and aquatic feeding resources, probiotics, and the exploitation of larval gut microbiomes as novel strategies can assist to maximize the nutritional potential of YML. Selection of relevant feed supplies, optimization of ambient conditions, the introduction of novel genetic selection procedures, and implementation of effective post-harvest processing may be required in the future to commercialize mealworm production. Furthermore, the use of appropriate agricultural practices and technological improvements within the mealworm production sector should be aimed at achieving both economic and environmental sustainability. The issues highlighted in this review could pave the way for future approaches to improve the nutritional value of YML.

Diagnostic value of serum vascular endothelial growth factor and interleukin-17 in primary hepatocellular carcinoma

BACKGROUND Despite significant advancements in the medical treatment of primary hepato-cellular carcinoma(PHC)in recent years,enhancing therapeutic effects and im-proving prognosis remain substantial challenges worldwide.AIM To investigate the expression levels of serum vascular endothelial growth factor(VEGF)and interleukin(IL)-17 in patients with PHC and evaluate their diagnostic value while exploring their relationship with patients’clinical characteristics.METHODS The study included 50 patients with confirmed PHC who visited Wuhan Han-yang Hospital from January 2021 to January 2022,and 50 healthy individuals from the same period served as the control group.Serum VEGF and IL-17 levels in both groups were measured by Enzyme-Linked Immunosorbent Assay,and their diagnostic value was assessed using receiver operating characteristic(ROC)curves.Pearson correlation analysis was performed to examine the relationship between serum VEGF and IL-17 levels.Pathological data of the PHC patients were analyzed to determine the relationship between serum VEGF and IL-17 levels and pathological characteristics.RESULTS Serum VEGF and IL-17 levels were significantly higher in the study group com-pared to the control group(P<0.05).No significant association was observed between serum VEGF and IL-17 levels and gender,age,combined cirrhosis,tumor diameter,or degree of differentiation(P>0.05).However,there was a significant relationship between clinical TNM stage,tumor metastasis,and serum VEGF and IL-17 levels(P<0.05).Correlation analysis revealed a positive correlation between serum VEGF and IL-17(P<0.05).ROC analysis demonstrated that both serum VEGF and IL-17 had good diagnostic efficacy for PHC.CONCLUSION Serum VEGF and IL-17 levels were significantly higher in PHC patients compared to healthy individuals.Their levels were closely related to pathological features such as tumor metastasis and clinical TNM stage,and there was a significant positive correlation between VEGF and IL-17.These biomarkers may serve as valuable reference in-dicators for the early diagnosis and treatment guidance of PHC.

Solid-state fermentation of corn-soybean meal mixed feed with Bacillus subtilis and Enterococcus faecium for degrading antinutritional factors and enhancing nutritional value

Background: Corn and soybean meal(SBM) are two of the most common feed ingredients used in pig feeds.However, a variety of antinutritional factors(ANFs) present in corn and SBM can interfere with the bioavailability of nutrients and have negative health effects on the pigs. In the present study, two-stage fermentation using Bacillus subtilis followed by Enterococcus faecium was carried out to degrade ANFs and improve the nutritional quality of corn and SBM mixed feed. Furthermore, the microbial composition and in vitro nutrient digestibility of inoculated mixed feed were determined and compared those of the uninoculated controls.Results: During the fermentation process, B. subtilis and lactic acid bacteria(LAB) were the main dominant bacteria in the solid-state fermented inoculated feed, and fermentation produced a large amount of lactic acid(170 mmo L/kg),which resulted in a lower pH(5.0 vs. 6.4) than the fermented uninoculated feed. The amounts of soybean antigenic proteins(β-conglycinin and glycinin) in mixed feed were significantly decreased after first-stage fermentation with B. subtilis. Inoculated mixed feed following two-stage fermentation contained greater concentratioin of crude protein(CP), ash and total phosphorus(P) compared to uninoculated feed, whereas the concentrations of neutral detergent fiber(NDF), hemicellulose and phytate P in fermendted inoculated feed declined(P < 0.05) by 38%, 53%, and 46%,respectively. Notably, the content of trichloroacetic acid soluble protein(TCA-SP), particularly that of small peptides and free amino acids(AA), increased 6.5 fold following two-stage fermentation. There was no difference in the total AA content between fermented inoculated and uninoculated feed. However, aromatic AAs(Phe and Tyr) and Lys in inoculated feed increased, and some polar AAs, including Arg, Asp, and Glu, decreased compared with the uninoculated feed. In vitro dry matter and CP digestibility of inoculated feed improved(P < 0.05) compared with the uninoculated feed.Conclusions: Our results suggest that two-stage fermentation using B. subtilis followed by E. faecium is an effective approach to improve the quality of corn-soybean meal mixed feed.

RIEMANN BOUNDARY VALUE PROBLEM WITH RESPECT TO THE PERTURBATION OF BOUNDARY CURVE TO BE AN OPEN ARC

By dint of the stability of Cauchy-type integral with kernel density of class H＊ for an open arc, this paper discusses the stability of the solution of Riemann boundary value problem with respect to the perturbation of boundary curve to be an open arc.

Correspondence between Susceptibility to SCC of 7050 Aluminum Alloy and Passive Film-induced Stress at Various pH Values

The passive film-induced stress and the susceptibility to SCC of 7050 aluminum alloy in 3.5%sodium chloride solution at various pH values were investigated by slow strain rate testing（SSRT） and flowing stress differential method.The results showed that the passive film-induced stress and the susceptibility to SCC decreased with increasing pH values when pH≤7,while they increased with increasing pH values when pH7.However,the corrosion type was interpreted as exfoliation corrosion when pH=l and 14,and there was no film formed on the surface of the specimens.The whole variation plots of film-induced stress and the SCC susceptibility with pH values were both presented as a valley shape.The symbol and amount of the film-induced stress were related to the compositions of the passive film,which were analyzed using X-ray photoelectron spectroscopy（XPS）.

Spatio-temporal evolution and topographic gradient effect of land use and ecosystem service value in the Lhasa River Basin

The Lhasa River Basin forms an essential human settlement area in the southern part of the Qinghai-Tibet Plateau.This study employed ecosystem service value(ESV)evaluation model,terrain gradient grading,and Geodetector to analyze land use and ESV in the Lhasa River Basin from 1985 to 2020.The findings reveal that:(1)From 1985 to 2020,grassland was the dominant land use.There was a trend of grassland reduction and the expansion of other land types.(2)ESV has increased over the research period(with a total increase of 0.84%),with higher values in the southeast and lower values in the northwest.Grassland contributed the most to ESV,and climate regulation and hydrological regulation were the ecosystem services that contribute the most to ESV.(3)Natural factors like NDVI and altitude,as well as economic factors like population density and distance from roads,influenced the spatial differentiation of ESV,the explanatory power of NDVI reached up to 0.47.The interaction between factors had a greater impact than individual factors.These research results can provide theoretical support for national spatial planning and ecological environment protection in the Lhasa River Basin and other similar areas.

Effect of FeSi additive in dual-chamber sample cup on thermal analysis characteristic values and vermiculating rate of compacted graphite iron

Thermal analysis plays a key role in the online inspection of molten iron quality.Different solidification process of molten iron can be reflected by thermal analysis curves,and silicon is one of important elements affecting the solidification of molten iron.In this study,FeSi75 was added in one chamber of the dual-chamber sample cup,and the influences of FeSi75 additive on the characteristic values of thermal analysis curves and vermiculating rate were investigated.The results show that with the increase of FeSi75,the start temperature of austenite formation TALfirstly decreases and then increases,but the start temperature of eutectic growth TSEF,the lowest eutectic temperature TEU,temperature at maximum eutectic reaction rate TEM,and highest eutectic temperature TERkeep always an increase.The temperature at final solidification point TEShas little change.The FeSi75 additive has different influences on the vermiculating rate of molten iron with different vermiculation,and the vermiculating rate increases for lower vermiculation molten iron while decreases for higher one.According to the thermal analysis curves obtained by a dual-chamber sample cup with 0.30wt.%FeSi75 additive in one chamber,the vermiculating rate of molten iron can be evaluated by comparing the characteristic values of these curves.The time differenceΔtERcorresponding to the highest eutectic temperature TERhas a closer relationship with the vermiculating rate,and a parabolic regression curve between the time differenceΔtERand vermiculating rateηhas been obtained within the range of 65%to 95%,which is suitable for the qualified melt.

Wavelet Multi-Resolution Interpolation Galerkin Method for Linear Singularly Perturbed Boundary Value Problems

In this study,a wavelet multi-resolution interpolation Galerkin method(WMIGM)is proposed to solve linear singularly perturbed boundary value problems.Unlike conventional wavelet schemes,the proposed algorithm can be readily extended to special node generation techniques,such as the Shishkin node.Such a wavelet method allows a high degree of local refinement of the nodal distribution to efficiently capture localized steep gradients.All the shape functions possess the Kronecker delta property,making the imposition of boundary conditions as easy as that in the finite element method.Four numerical examples are studied to demonstrate the validity and accuracy of the proposedwavelet method.The results showthat the use ofmodified Shishkin nodes can significantly reduce numerical oscillation near the boundary layer.Compared with many other methods,the proposed method possesses satisfactory accuracy and efficiency.The theoretical and numerical results demonstrate that the order of theε-uniform convergence of this wavelet method can reach 5.

ASYMPTOTIC BEHAVIOR FOR A CLASS OF ELLIPTICEQUIVALUED SURFACE BOUNDARY VALUE PROBLEM WITH DISCONTINUOUS INTERFACE CONDITIONS

Spontaneous potential well-logging is one of the important techniques in petroleum exploitation. A spontaneous potential satisfies an elliptic equivalued surface boundary value problem with discontinuous interface conditions. In practice, the measuring electrode is so small that we can simplify the corresponding equivalued surface to a point. In this paper, we give a positive answer to this approximation process:when the equivalued surface shrinks to a point, the solution of the original equivalued surface boundary value problem converges to the solution of the corresponding limit boundary value problem.

Extreme value theory applied to the auroral electrojet indices

The study of extreme weather and space events has gained paramount importance in modern society owing to rapid advances in high technology.Understanding and describing exceptional occurrences plays a crucial role in making decisive assessments of their potential impact on technical,economic,and social aspects in various fields.This research focuses on analyzing the hourly values of the auroral electrojet(AE)geomagnetic index from 1957 to 2019 by using the peak over threshold method in extreme value theory.By fitting the generalized Pareto distribution to extreme AE values,shape parameter indices were derived,revealing negative values that establish an upper bound for this time series.Consequently,it became evident that the AE values had reached a plateau,suggesting that extreme events exceeding the established upper limit are rare.As a result,although the need for diligent precautions to mitigate the consequences of such extreme events persists,surpassing the upper limit of AE values becomes increasingly challenging.It is also possible to observe an aurora in the middle-and low-latitude regions during the maximum period of the AE index.

Hepatocellular carcinoma:An analysis of the expression status of stress granules and their prognostic value

BACKGROUND Hepatocellular carcinoma(HCC)is a global popular malignant tumor,which is difficult to cure,and the current treatment is limited.AIM To analyze the impacts of stress granule(SG)genes on overall survival(OS),survival time,and prognosis in HCC.METHODS The combined The Cancer Genome Atlas-Liver Hepatocellular Carcinoma(TCGA-LIHC),GSE25097,and GSE36376 datasets were utilized to obtain genetic and clinical information.Optimal hub gene numbers and corresponding coefficients were determined using the Least absolute shrinkage and selection operator model approach,and genes for constructing risk scores and corresponding correlation coefficients were calculated according to multivariate Cox regression,respectively.The prognostic model’s receiver operating characteristic(ROC)curve was produced and plotted utilizing the time ROC software package.Nomogram models were constructed to predict the outcomes at 1,3,and 5-year OS prognostications with good prediction accuracy.RESULTS We identified seven SG genes(DDX1,DKC1,BICC1,HNRNPUL1,CNOT6,DYRK3,CCDC124)having a prognostic significance and developed a risk score model.The findings of Kaplan-Meier analysis indicated that the group with a high risk exhibited significantly reduced OS in comparison with those of the low-risk group(P<0.001).The nomogram model’s findings indicate a significant enhancement in the accuracy of OS prediction for individuals with HCC in the TCGA-HCC cohort.Gene Ontology and Gene Set Enrichment Analysis suggested that these SGs might be involved in the cell cycle,RNA editing,and other biological processes.CONCLUSION Based on the impact of SG genes on HCC prognosis,in the future,it will be used as a biomarker as well as a unique therapeutic target for the identification and treatment of HCC.

Analysis of System Value Evolution Trends of Energy Storage in Decarbonization Process

With the continuous expansion of the scale of renewable energy installation,the demand for energy storage has increased significantly.However,there are significant differences in the value of energy storage in different scenarios,and the phenomenon of diminishing marginal benefits of energy storage is becoming more apparent.Therefore,themulti-dimensional value evolution trend of energy storage has become a key issue.This study selects indicators from three dimensions of energy storage:low-carbon emission reduction,smoothing wind and solar power fluctuations,and saving generation costs,quantifying the economic,environmental,and technical values of energy storage.This forms a quantitative evaluation system for energy storage value.By comparing the calculated system values under different energy storage capacities,the marginal value evolution trend of energy storage is obtained.Meanwhile,considering factors such as the utilization rate of renewable energy,the change in energy storage value under different scenarios is analyzed.The results show that the value of long-duration energy storage is significantly affected by the energy storage capacity.Specifically,when the charge-discharge efficiency of longduration energy storage reaches 0.6 or above,the system value increases significantly.Additionally,appropriately reducing the cost of energy storage capacity also helps to improve its system value.

Five New MVL Current Mode Differential Absolute Value Circuits Based on Carbon Nano-tube Field Effect Transistors(CNTFETs)

Carbon Nano-Tube Field Effect Transistors(CNTFETs) are being widely studied as possible successors to silicon MOSFETs.Using current mode has many advantages such as performing sum operation by means of a simple wired connection.Also,direction of the current can be used to exhibit the sign of digits.It is expected that the advantages of current mode approaches will become even more important with increased speed requirements and decreased supply voltage.In this paper,we present five new circuit designs for differential absolute value in current mode logic which have been simulated by CNTFET model.The considered base current for this model is 2 μA and supply voltage is 0.9 V.In all of our designs we used N-type CNTFET current mirrors which operate as truncated difference circuits.The operation of Differential Absolute Value circuit calculates the difference between two input currents and our circuit designs are operate in 8 logic levels.

Cut-off value of glycated hemoglobin A1c for detecting diabetic retinopathy in the Chinese population

BACKGROUND Glycated hemoglobin A1c(HbA1c)is considered the most suitable for diabetes mellitus diagnosis due to its accuracy and convenience.However,the effect of HbA1c on diabetic retinopathy(DR)in the Han and Korean populations in Jilin,China,remains inconclusive.AIM To determine the best cut-off of HbA1c for diagnosing DR among the Chinese.METHODS This cross-sectional study included 1933 participants from the Yanbian area of Jilin Province,China.Trained investigators employed a questionnaire-based survey,physical examination,laboratory tests,and fundus photography for the investigation.The best cut-off value for HbA1c was established via the receiver operating characteristic curve.The factors associated with HbA1c-associated risk factors were determined via linear regression.RESULTS The analysis included 887 eligible Chinese Han and Korean participants,591 of whom were assigned randomly to the training set and 296 to the validation set.The prevalence of DR was 3.27% in the total population.HbA1c of 6.2% was the best cut-off value in the training set,while it was 5.9% in the validation set.In both Chinese Han and Korean populations,an HbA1c level of 6.2% was the best cut-off value.The optimal cut-off values of fasting blood glucose(FBG)≥7 mmol/L and<7 mmol/L were 8.1% and 6.2% respectively in Han populations,while those in Korean populations were 6.9%and 5.3%,respectively.Age,body mass index,and FBG were determined as the risk factors impacting HbA1c levels.CONCLUSION HbA1c may serve as a useful diagnostic indicator for DR.An HbA1c level of 6.2% may be an appropriate cut-off value for DR detection in the Chinese population.

Effect of Biostimulants Based on Natural Products on the Growth and Nutritional Value of Bean (Phaseolus vulgaris L.)

Beans (Phaseolus vulgaris L.) are widely grown in Cameroon and play a key role in the fight against food insecurity, malnutrition and poverty. However, its cultivation encounters problems due to abiotic and biotic stresses, which leads to the use of synthetic fertilizers and pesticides, which cause significant damage to the environment and human health due to the presence of synthetics residues in the seeds, pods and in the leaves that are eaten. Promoting the use of natural products is becoming a necessity for organic and eco-responsible agriculture that limits contamination problems and improves people’s purchasing power. This study aims to assess the effect of biostimulants based on natural products on the growth and nutritional value of common bean (Phaseolus vulgaris L.). Bean seedlings from white variety (MEX-142) and red variety (DOR-701) were treated every seven days in the field from their pre-emergence, emergence and growth to their maturation under a randomized block experimental design. Six treatments and three repetitions with the biostimulants based on natural products and controls were thus performed and the agromorphological parameters were measured. After 120 days, the contents of growth biomarkers and defense-related enzymes were evaluated in leaves, while the contents of macromolecules, minerals and antinutrients were evaluated in seeds. These biostimulants significantly increased (P P < 0.0001) of antinutrients including oxalates, phytates, tannins and saponins in seeds compared to controls (T+ and T−). Treatment with biostimulants, in particular BS4, improves the performance of bean plants in the field as well as the biofortification of seeds regardless of the variety.

Children's expectancy beliefs and subjective task values through two years of school-based program and associated links to physical education enjoyment and physical activity

Purpose：The present study examined the patterns of children＇s expectancy beliefs and subjective task values through the Physical Activity as Civil Skill Program and associated links to physical education enjoyment and total physical activity.Methods：The sample comprised 401 children aged 9–13 years from 3 small towns located in North-East Finland.All children received school-based activities across 2-year program from Grades 5 to 7.The present data were collected using questionnaires across 3 measurement phases during 2012–2014.Results：The levels of expectancy beliefs and subjective task values indicated to be relatively high and the development was stable through the program,especially in terms of expectancy beliefs,attainment value,and cost.In contrast,interest value and utility value decreased over the particular period of time.Boys believed they are physically more competent when compared to other students and valued physical education classes more important than girls.In addition,the higher the physical activity level the children reported,the higher the physical education enjoyment they perceived.Conclusion：The current program including actions to increase physical activity through manipulation of psychological and physical school environment modification indicated to be an effective strategy to prohibit declining levels of children＇s expectancy beliefs and task values.

Traditional Values on Males in Victorian Age——A Case study of Oscar Wilde’s The Importance of Being Earnest

In Victorian Age, many literary works recorded the social realities and traditional social value system, and Oscar Wilde's The Importance of Being Earnest is a good case in point. In this play, males are valued in terms of both birth condition and economic basis, which are two general standards from the traditional value system of the mainstream society. Oscar Wilde in this play satirizes the restrained and distorted traditional values and the hypocritical Victorian society. This paper will probe into how the social status and economic conditions determine males' fate in Victorian Age and on Oscar Wilde's creation.

Clinical application value of long non-coding RNAs signatures of genomic instability in predicting prognosis of hepatocellular carcinoma

Hepatocellular carcinoma(HCC)presents challenges due to its high recurrence and metastasis rates and poor prognosis.While current clinical diagnostic and prognostic indicators exist,their accuracy remains imperfect due to their biol-ogical complexity.Therefore,there is a quest to identify improved biomarkers for HCC diagnosis and prognosis.By combining long non-coding RNA(lncRNA)expression and somatic mutations,Duan et al identified five representative lncRNAs from 88 lncRNAs related to genomic instability(GI),forming a GI-derived lncRNA signature(LncSig).This signature outperforms previously re-ported LncSig and TP53 mutations in predicting HCC prognosis.In this editorial,we comprehensively evaluate the clinical application value of such prognostic evaluation model based on sequencing technology in terms of cost,time,and practicability.Additionally,we provide an overview of various prognostic models for HCC,aiding in a comprehensive understanding of research progress in pro-gnostic evaluation methods.

How Sense of Ritual in Tourism Impacts Tourists’Co-Creation of Tourism Experience Values:A Study Based on the Theory of Value Co-Creation

Establishing a sense of ritual within tourism consumption scenarios offers tourists the opportunity for interactive engagement.Drawing upon the value co-creation theory,this study constructed an influence mechanism model to examine tourists'active engagement in the process of co-creating tourism experience values.It employed Partial Least Squares Structural Equation Modeling(PLS-SEM)to empirically test the proposed hypotheses.The findings demonstrate that the model constructed in the present study exhibits robust reliability,validity,and explanatory power.The perception of the sense of ritual in tourism exerts a significant positive influence on tourists’co-creation of tourism experience values,thereby significantly enhancing both the communitas and flow experienced by tourists during their travels.Moreover,such communitas and flow can mediate the influence of the sense of ritual in tourism on tourists’co-creation of tourism experience values.This study contributes to advancing the current research on tourists’co-creation of tourism experience values and the sense of ritual in tourism,thereby providing theoretical foundations for cultivating a sense of ritual within tourism consumption scenarios.