Dynamic Interaction Analysis of Coupled Axial-Torsional-Lateral Mechanical Vibrations in Rotary Drilling Systems

Maintaining the integrity and longevity of structures is essential in many industries,such as aerospace,nuclear,and petroleum.To achieve the cost-effectiveness of large-scale systems in petroleum drilling,a strong emphasis on structural durability and monitoring is required.This study focuses on the mechanical vibrations that occur in rotary drilling systems,which have a substantial impact on the structural integrity of drilling equipment.The study specifically investigates axial,torsional,and lateral vibrations,which might lead to negative consequences such as bit-bounce,chaotic whirling,and high-frequency stick-slip.These events not only hinder the efficiency of drilling but also lead to exhaustion and harm to the system’s components since they are difficult to be detected and controlled in real time.The study investigates the dynamic interactions of these vibrations,specifically in their high-frequency modes,usingfield data obtained from measurement while drilling.Thefindings have demonstrated the effect of strong coupling between the high-frequency modes of these vibrations on drilling sys-tem performance.The obtained results highlight the importance of considering the interconnected impacts of these vibrations when designing and implementing robust control systems.Therefore,integrating these compo-nents can increase the durability of drill bits and drill strings,as well as improve the ability to monitor and detect damage.Moreover,by exploiting thesefindings,the assessment of structural resilience in rotary drilling systems can be enhanced.Furthermore,the study demonstrates the capacity of structural health monitoring to improve the quality,dependability,and efficiency of rotary drilling systems in the petroleum industry.

IPSAS and Accounting Systems in the Italian Public Administrations： Expected Changes and Implementation Scenarios

This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard （IPSAS） standards within the Italian local public administration. In perspective, local Public Administrations （PA） may represent the reference target for the introduction of IPSAS standards but a direct application in the short-run can hardly be imagined in the Italian context. According to the CFOs of medium-small Municipalities in the Lazio Region, the IPSAS enforcement strategy swings between the ＂forced＂ model and the ＂spontaneous＂ model. The application of IPSAS standards to Italian PAs depends on specific law provisions at all institutional levels and requires a process of implementation based on a bottom-up model ＂governed by the center＂.

An Optimized Method for Accounting Information in Logistic Systems

In the era of rapid information development,with the popularity of computers,the advancement of science and technology,and the ongoing expansion of IT technology and business,the enterprise resource planning(ERP)system has evolved into a platform and a guarantee for the fulfilment of company management procedures after long-term operations.Because of developments in information technology,most manual accounting procedures are being replaced by computerized Accounting Information Systems(AIS),which are quicker and more accurate.The primary factors influencing the decisions of logistics firm trading parties are investigated in order to enhance the design of decision-supporting modules and to improve the performance of logistics enterprises through AIS.This paper proposed a novel approach to calculate the weights of each information element in order to establish their important degree.The main purpose of this research is to present a quantitative analytic approach for determining the important information of logistics business collaboration response.Furthermore,the idea of total orders and the significant degrees stated above are used to identify the optimal order of all information elements.Using the three ways of marginal revenue,marginal cost,and business matching degree,the information with cumulative weights is which is deployed to form the data from the intersection of the best order.It has the ability to drastically reduce the time and effort required to create a logistics business control/decision-making system.

On the informationization of accounting information in China： The perspective of accounting information systems and its regulatory framework in the USA

The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems＇ responses to those milestones.

Relationships of Corporate Social Responsibility （CSR） With Accounting Information Systems A Study

The objectives of the present study are to put forth the concept of corporate social responsibility （CSR） in Turkey （Kayseri） and to examine research on this concept and the relationships between CSR and accounting information systems. Research data were gathered from 100 accounting managers who work in businesses with 250 or more employees in Kayseri. The dimensions of CSR were considered as business policies, environmental policies, market policies, and social policies, and the effects of these factors on accounting information systems were tested. Market policies and social policies dimensions of CSR had no significant impact on accounting information systems. Business policies and environmental policies dimensions of CSR had significant impacts on accounting information systems. Two basic conclusions were drawn from the current study： The business policy dimension of CSR had significant impacts on accounting information systems; the business policy and environmental policy dimensions of CSR together had significant impacts on accounting intbrmation systems.

The Role of Accounting Information Systems in Activating the Role of the Responsibility in the Jordanian Industrial Companies

The study aims at examining the role of accounting information systems in activating the role of the responsibility accounting in the Jordanian industrial companies. The study population has consisted of accounting managers working in the Jordanian industrial companies, where a convenience sample of 50 managers has been taken and questionnaires have been distributed for them and then these questionnaires have been collected. The study has found that the attitudes of study sample have been positive toward the role of accounting information systems in activating the role of the responsibility accounting in the Jordanian industrial companies. The study has also found that there is a role for accounting information systems in activating the role of the responsibility accounting in the Jordanian industrial companies. The study also found that the role of accounting information systems in activating the role of the responsibility accounting in the Jordanian industrial companies does not vary depending on the educational qualification of employees. In addition, the role of accounting information systems in activating the role of responsibility accounting in the Jordanian industrial companies varies depending on the practical experience of the employee. The study has made several recommendations, including： focusing attention on the disclosure of social activities in industrial companies, in addition to focusing on the development of equipment used in information systems at the company.

Valuation of Mineral Resources in Selected Financial and Accounting Systems

The paper presents reviews of fundamental issues regarding valuation methodologies of mineral deposits: 1) recommended by mineral industry standards;2) used for disclosures in financial statements and 3) adopted in national statistics. A discussion of historical developments of various regulations is supplemented by characteristics of key valuation methods. Differences and similarities are analysed and compared to current practices. A special attention is given to certain distinctive issues which are not shared by most of other types of assets like inclusion of decommissioning and rehabilitation costs or consequences of long duration of investment phase.

Conventional Geothermal Systems and Unconventional Geothermal Developments: An Overview

This paper provides an overview of conventional geothermal systems and unconventional geothermal developments as a common reference is needed for discussions between energy professionals. Conventional geothermal systems have the heat, permeability and fluid, requiring only drilling down to °C, normal heat flow or decaying radiogenic granite as heat sources, and used in district heating. Medium-temperature (MT) 100°C - 190°C, and high-temperature (HT) 190°C - 374°C resources are mostly at plate boundaries, with volcanic intrusive heat source, used mostly for electricity generation. Single well capacities are °C - 500°C) and a range of depths (1 m to 20 Km), but lack permeability or fluid, thus requiring stimulations for heat extraction by conduction. HVAC is 1 - 2 m deep and shallow geothermal down to 500 m in wells, both capturing °C, with °C are either advanced by geothermal developers at <7 Km depth (Enhanced Geothermal Systems (EGS), drilling below brittle-ductile transition zones and under geothermal fields), or by the Oil & Gas industry (Advanced Geothermal Systems, heat recovery from hydrocarbon wells or reservoirs, Superhot Rock Geothermal, and millimeter-wave drilling down to 20 Km). Their primary aim is electricity generation, relying on closed-loops, but EGS uses fractures for heat exchange with earthquake risks during fracking. Unconventional approaches could be everywhere, with shallow geothermal already functional. The deeper and hotter unconventional alternatives are still experimental, overcoming costs and technological challenges to become fully commercial. Meanwhile, the conventional geothermal resources remain the most proven opportunities for investments and development.

Computational Experiments for Complex Social Systems:Experiment Design and Generative Explanation

Powered by advanced information technology,more and more complex systems are exhibiting characteristics of the cyber-physical-social systems(CPSS).In this context,computational experiments method has emerged as a novel approach for the design,analysis,management,control,and integration of CPSS,which can realize the causal analysis of complex systems by means of“algorithmization”of“counterfactuals”.However,because CPSS involve human and social factors(e.g.,autonomy,initiative,and sociality),it is difficult for traditional design of experiment(DOE)methods to achieve the generative explanation of system emergence.To address this challenge,this paper proposes an integrated approach to the design of computational experiments,incorporating three key modules:1)Descriptive module:Determining the influencing factors and response variables of the system by means of the modeling of an artificial society;2)Interpretative module:Selecting factorial experimental design solution to identify the relationship between influencing factors and macro phenomena;3)Predictive module:Building a meta-model that is equivalent to artificial society to explore its operating laws.Finally,a case study of crowd-sourcing platforms is presented to illustrate the application process and effectiveness of the proposed approach,which can reveal the social impact of algorithmic behavior on“rider race”.

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.

Developing Public Sector Cost Accounting Systems Case Finnish Defence Forces

This paper addresses the relationship between ＂new＂ and the ＂old＂ public performance management; the dialogue between imported idealistic designs and the inherently stable existing （performance） management systems （Carmona ＆ Gronlund, 2003; Hyvonen, Jairvinen, Pellinen, ＆ Rahko, 2009; Scapens ＆ Ter Bogt, 2009）. We see the co-existence of imported and traditional, both idealistic and realistic models of performance management as problematic. Such performance management models are based on different institutional logics that are the taken-for-granted rules guiding behavior of field-level actors, and related practices that predominate in an organizational field. These logics help to explain connections that create a sense of common purpose and unity within an organizational field （Scott, 2001; Kitchener, 2002）. The purpose of this paper is to analyze and illustrate how institutional pressures for management accounting change are formed. Most studies on change and stability of management accounting pay little attention on how institutional pressures for accounting change are formed, especially on the political field level. Our study demonstrates how various actors at the political field level participate in creating institutional pressures in diverse and sometimes contradictory ways. Drawing on archival data and 20 interviews with public officials, we seek to illustrate how different organizational field-level actors＇ views on implementing cost accounting differ, and how these views have influenced the outcome of cost accounting development in the Finnish Defence Forces. Our results suggest that contradictory institutional logics exist in relation with Finnish central government management-by-results, performance management and cost accounting systems. A value-for-money ideology in the armed forces sector （see e.g., Gr6nlund ＆ Catasus, 2005） at times seems to challenge and even contradict the ＂legalistic＂ tradition of developing cost accounting that conforms to budgetary laws and statues. Similarly, the New Public Management based performance prism model （Fryer, Antony, ＆ Ogden, 2009; Neely, Adams, ＆ Crowe, 2001）, when implemented at a local level, seems to conflict with notions common in accounting literature, according to which management accounting systems should be aligned with organizations＇ strategy and structure （see e.g., Abemethy, Lillis, Brownell, ＆ Carter, 2001）.

Prescribed Performance Tracking Control of Time-Delay Nonlinear Systems With Output Constraints

The problem of prescribed performance tracking control for unknown time-delay nonlinear systems subject to output constraints is dealt with in this paper. In contrast with related works, only the most fundamental requirements, i.e., boundedness and the local Lipschitz condition, are assumed for the allowable time delays. Moreover, we focus on the case where the reference is unknown beforehand, which renders the standard prescribed performance control designs under output constraints infeasible. To conquer these challenges, a novel robust prescribed performance control approach is put forward in this paper.Herein, a reverse tuning function is skillfully constructed and automatically generates a performance envelop for the tracking error. In addition, a unified performance analysis framework based on proof by contradiction and the barrier function is established to reveal the inherent robustness of the control system against the time delays. It turns out that the system output tracks the reference with a preassigned settling time and good accuracy,without constraint violations. A comparative simulation on a two-stage chemical reactor is carried out to illustrate the above theoretical findings.

Analysis of the Integral Efficiency Indicator for Information Systems of the Cyclic Type Accounting for Weights

The article is dedicated to the task of developing efficient means to analyze functioning of an information system of the cyclic type based on determining the integral performance criterion. We consider the subject area related to the analysis of moments of peak loads in teaching (admissions, conducting tests and examinations, accreditation of a university, etc.). The criterion is developed based on the analysis of all the processes occurring in the information system (IS) of a university and based on the selection of main factors affecting the change in the effective functioning of the university departments. Certain qualitative and quantitative parameters affecting the integral index of efficiency are considered at various times, since functioning of the whole system is cyclical. A weight for each criterion is accounted for in the integral indicator of efficiency. The proposed approach will allow for simplification of the research of efficiency characteristics of the information systems of the cyclic type based on the analysis of the integral coefficient.

Finite-time Prescribed Performance Time-Varying Formation Control for Second-Order Multi-Agent Systems With Non-Strict Feedback Based on a Neural Network Observer

This paper studies the problem of time-varying formation control with finite-time prescribed performance for nonstrict feedback second-order multi-agent systems with unmeasured states and unknown nonlinearities.To eliminate nonlinearities,neural networks are applied to approximate the inherent dynamics of the system.In addition,due to the limitations of the actual working conditions,each follower agent can only obtain the locally measurable partial state information of the leader agent.To address this problem,a neural network state observer based on the leader state information is designed.Then,a finite-time prescribed performance adaptive output feedback control strategy is proposed by restricting the sliding mode surface to a prescribed region,which ensures that the closed-loop system has practical finite-time stability and that formation errors of the multi-agent systems converge to the prescribed performance bound in finite time.Finally,a numerical simulation is provided to demonstrate the practicality and effectiveness of the developed algorithm.

Accounting Systems in Cultural Context： A Research Framework for China Studies in Global Economy

The People＇s Republic of China （PRC） is a country that has great potential to international businesses. Her enormous market, resources, and labor power are important to other countries in this age of global economy. Research studies on the PRC are valuable not only to policymakers in the PRC but also to a larger audience in the global business community. Accounting standards and practices are central to the economic order of any society. As accounting systems are not isolated from social and cultural systems, towards an understanding of social/cultural environments interacting with accounting systems in the PRC in turn facilitates the international investors to interpret financial information and to set strategies in doing businesses in the country. It is expected that the research results of this kind of projects will have implications to different aspects of financial disclosure of companies in the PRC. Being grounded in the current accounting literature, the proposed conceptual framework in this paper is to discern the interconnections between accounting systems and cul^ral factors in the PRC. It aims at contributing to the accounting body of knowledge and to provide practical insights for global managers.

Attribute Reduction of Hybrid Decision Information Systems Based on Fuzzy Conditional Information Entropy

The presence of numerous uncertainties in hybrid decision information systems(HDISs)renders attribute reduction a formidable task.Currently available attribute reduction algorithms,including those based on Pawlak attribute importance,Skowron discernibility matrix,and information entropy,struggle to effectively manages multiple uncertainties simultaneously in HDISs like the precise measurement of disparities between nominal attribute values,and attributes with fuzzy boundaries and abnormal values.In order to address the aforementioned issues,this paper delves into the study of attribute reduction withinHDISs.First of all,a novel metric based on the decision attribute is introduced to solve the problem of accurately measuring the differences between nominal attribute values.The newly introduced distance metric has been christened the supervised distance that can effectively quantify the differences between the nominal attribute values.Then,based on the newly developed metric,a novel fuzzy relationship is defined from the perspective of“feedback on parity of attribute values to attribute sets”.This new fuzzy relationship serves as a valuable tool in addressing the challenges posed by abnormal attribute values.Furthermore,leveraging the newly introduced fuzzy relationship,the fuzzy conditional information entropy is defined as a solution to the challenges posed by fuzzy attributes.It effectively quantifies the uncertainty associated with fuzzy attribute values,thereby providing a robust framework for handling fuzzy information in hybrid information systems.Finally,an algorithm for attribute reduction utilizing the fuzzy conditional information entropy is presented.The experimental results on 12 datasets show that the average reduction rate of our algorithm reaches 84.04%,and the classification accuracy is improved by 3.91%compared to the original dataset,and by an average of 11.25%compared to the other 9 state-of-the-art reduction algorithms.The comprehensive analysis of these research results clearly indicates that our algorithm is highly effective in managing the intricate uncertainties inherent in hybrid data.

Transparent and Accountable Training Data Sharing in Decentralized Machine Learning Systems

In Decentralized Machine Learning(DML)systems,system participants contribute their resources to assist others in developing machine learning solutions.Identifying malicious contributions in DML systems is challenging,which has led to the exploration of blockchain technology.Blockchain leverages its transparency and immutability to record the provenance and reliability of training data.However,storing massive datasets or implementing model evaluation processes on smart contracts incurs high computational costs.Additionally,current research on preventing malicious contributions in DML systems primarily focuses on protecting models from being exploited by workers who contribute incorrect or misleading data.However,less attention has been paid to the scenario where malicious requesters intentionally manipulate test data during evaluation to gain an unfair advantage.This paper proposes a transparent and accountable training data sharing method that securely shares data among potentially malicious system participants.First,we introduce a blockchain-based DML system architecture that supports secure training data sharing through the IPFS network.Second,we design a blockchain smart contract to transparently split training datasets into training and test datasets,respectively,without involving system participants.Under the system,transparent and accountable training data sharing can be achieved with attribute-based proxy re-encryption.We demonstrate the security analysis for the system,and conduct experiments on the Ethereum and IPFS platforms to show the feasibility and practicality of the system.

Comparative Analysis on Two Accounting Systems of Rural Economic Originations

In order to normalize the financial account of two kinds of economic organizations,the comparative analysis is conducted on the Accounting System of Village Collective Economic Organization and Accounting System of Farmers’ Cooperatives(Trial) issued by the Ministry of Finance.The comparison points out that application and accounting principles of the two kinds of accounting systems are different.The differences and similarities of the five accounting elements are analyzed including property,liabilities,rights of owners,costs and profits and losses,as well as the reasons of the differences and similarities.Results show that both of the two accounting systems reflect the principles of simplification and clarification.The village collective accounting system works in rural village committee,which acts the administrative duties,the features of concerted benefits of it is showed.While the accounting system of farmers’ cooperatives is based on the village collective accounting system and combines the norms of accounting system of enterprises,so the system represents the demands of collaboration and profit-making.

Computation Tree Logic Model Checking of Multi-Agent Systems Based on Fuzzy Epistemic Interpreted Systems

Model checking is an automated formal verification method to verify whether epistemic multi-agent systems adhere to property specifications.Although there is an extensive literature on qualitative properties such as safety and liveness,there is still a lack of quantitative and uncertain property verifications for these systems.In uncertain environments,agents must make judicious decisions based on subjective epistemic.To verify epistemic and measurable properties in multi-agent systems,this paper extends fuzzy computation tree logic by introducing epistemic modalities and proposing a new Fuzzy Computation Tree Logic of Knowledge(FCTLK).We represent fuzzy multi-agent systems as distributed knowledge bases with fuzzy epistemic interpreted systems.In addition,we provide a transformation algorithm from fuzzy epistemic interpreted systems to fuzzy Kripke structures,as well as transformation rules from FCTLK formulas to Fuzzy Computation Tree Logic(FCTL)formulas.Accordingly,we transform the FCTLK model checking problem into the FCTL model checking.This enables the verification of FCTLK formulas by using the fuzzy model checking algorithm of FCTL without additional computational overheads.Finally,we present correctness proofs and complexity analyses of the proposed algorithms.Additionally,we further illustrate the practical application of our approach through an example of a train control system.

Optimal Multi-Timescale Scheduling of Integrated Energy Systems with Hybrid Energy Storage System Based on Lyapunov Optimization

The economic operation of integrated energy system(IES)faces new challenges such as multi-timescale characteristics of heterogeneous energy sources,and cooperative operation of hybrid energy storage system(HESS).To this end,this paper investigates the multi-timescale rolling opti-mization problem for IES integrated with HESS.Firstly,the architecture of IES with HESS is established,a comparative analysis is conducted to evaluate the advantages of the HESS over a single energy storage system(SESS)in stabilizing power fluctuations.Secondly,the dayahead and real-time scheduling cost functions of IES are established,the day-ahead scheduling mainly depends on operation costs of the components in IES,the real-time optimal scheduling adopts the Lya-punov optimization method to schedule the battery and hydrogen energy storage in each time slot,so as to minimize the real-time average scheduling operation cost,and the problem of day-ahead and real-time scheduling error,which caused by the uncertainty of the energy storage is solved by online optimization.Finally,the proposed model is verified to reduce the scheduling operation cost and the dispatching error by performing an arithmetic example analysis of the IES in Shanghai,which provides a reference for the safe and stable operation of the IES.