A New Efficient Explicit Deferred Correction Framework:Analysis and Applications to Hyperbolic PDEs and Adaptivity

The deferred correction(DeC)is an iterative procedure,characterized by increasing the accuracy at each iteration,which can be used to design numerical methods for systems of ODEs.The main advantage of such framework is the automatic way of getting arbitrarily high order methods,which can be put in the Runge-Kutta(RK)form.The drawback is the larger computational cost with respect to the most used RK methods.To reduce such cost,in an explicit setting,we propose an efcient modifcation:we introduce interpolation processes between the DeC iterations,decreasing the computational cost associated to the low order ones.We provide the Butcher tableaux of the new modifed methods and we study their stability,showing that in some cases the computational advantage does not afect the stability.The fexibility of the novel modifcation allows nontrivial applications to PDEs and construction of adaptive methods.The good performances of the introduced methods are broadly tested on several benchmarks both in ODE and PDE contexts.

Anti-Disturbance Control for Tethered Aircraft System With Deferred Output Constraints

In this paper,we investigate the peaking issue of extended state observers and the anti-disturbance control problem of tethered aircraft systems subject to the unstable flight of the main aircraft,airflow disturbances and deferred output constraints.Independent of exact initial values,a modified extended state observer is constructed from a shifting function such that not only the peaking issue inherently in the observer is circumvented completely but also the accurate estimation of the lumped disturbance is guaranteed.Meanwhile,to deal with deferred output constraints,an improved output constrained controller is employed by integrating the shifting function into the barrier Lyapunov function.Then,by combining the modified observer and the improved controller,an anti-disturbance control scheme is presented,which ensures that the outputs with any bounded initial conditions satisfy the constraints after a pre-specified finite time,and the tethered aircraft tracks the desired trajectory accurately.Finally,both a theoretical proof and simulation results verify the effectiveness of the proposed control scheme.

Business Combinations, Goodwill and Deferred Taxes： Evidences Emerging From a Comparative Analysis Between Italy and Bulgaria

The starting point for the research was the evidence of a possible contradiction in the provisions of IAS 12 on goodwill and deferred income taxes, i.e., about the need to calculate deferred income taxation on temporary differences relating to all assets except for goodwill. This paper aims at exploring the degree of consistency between the theoretical provisions of International Accounting Standards （IAS）/International Financial Reporting Standards （IFRS） and their actual application by the management of Italian and Bulgarian listed companies, as regards the accounting treatments of deferred income taxes relating to the item ＂goodwill＂. The findings suggest that there are some differences between the accounting methods used by the management of most Italian listed companies and the provisions of IAS/IFRS. It can be argued that the rules given by IAS/IFRS are sometimes contradictory, since they may cause doubts in interpretation. As a consequence, in the end of the paper, an amendment to the provisions, set forth in IAS/IFRS concerning the accounting treatment of deferred income taxes relating to the item ＂goodwill＂, is proposed.

A Gas Dynamics Method Based on the Spectral Deferred Corrections (SDC) Time Integration Technique and the Piecewise Parabolic Method (PPM)

We present a computational gas dynamics method based on the Spectral Deferred Corrections (SDC) time integration technique and the Piecewise Parabolic Method (PPM) finite volume method. The PPM framework is used to define edge-averaged quantities, which are then used to evaluate numerical flux functions. The SDC technique is used to integrate solution in time. This kind of approach was first taken by Anita et al in [1]. However, [1] is problematic when it is implemented to certain shock problems. Here we propose significant improvements to [1]. The method is fourth order (both in space and time) for smooth flows, and provides highly resolved discontinuous solutions. We tested the method by solving variety of problems. Results indicate that the fourth order of accuracy in both space and time has been achieved when the flow is smooth. Results also demonstrate the shock capturing ability of the method.

Thinking about tax deferred endowment insurance in China

With the growing eldes, our country has entered an aging population society. Social endowment insurance has not meet the demand of people, more and more people are turning to commercial endowment insurance field for help. As a new form of commercial endowment insurance, personal tax deferred model of commercial endowment insurance has huge development space in our country. This paper analyzes the necessity of implementing tax deferred endowment insurance and explores the feasibility and obstacle of individual tax deferred endowment from the point of the government policy, financial income and economic development .At the same time,this paper hold the view that though the personal tax deferred model of commercial endowment insurance may has some bottlenecks in the process of implementing, there are considerable development prospects.

Deference or Proportionality: Two Concepts of Margin of Appreciation in the Strasbourg Court and Their Influences

The margin of appreciation is controversial and difficult to understand. Since its first reference in the case of Greece vs. UK, the meaning of this doctrine has evolved from deference to derogation from the European Convention to an inflation of language used or misused by the Strasbourg Court to preserve the State's 'room for manoeuvre' or 'latitude of deference or error.' In this paper, I divide the concept of margin of appreciation into two categories: the substantive and structural concept. The Strasbourg Court usually generously defers to national decisions in structural scrutiny where it has to respect European pluralism and the collective interests of the contracting parties unless domestic decisions are regarded as 'manifestly unreasonable.' In contrast, the European Human Rights Court scrutinizes carefully in the substantive sense of margin of appreciation. Some factors or test approaches will be identified first, by which the Court substantively narrows or limits the scope of margin preserved for the States. The result of two conceptual margins of appreciation may be reciprocally transformed in some circumstances. When the collective good surely undermines the core of Convention rights, the Court will not stand with the domestic argument since it must ensure the implementation of pan-European human rights standards. On the other side, the Court has no capacity to further increase strict scrutiny in cases where there is a complicated relationship between the means and ends in the proportionality test, implying that domestic courts are better placed than the supranational court given the fact that they know better the local reality and have more local knowledge.

An efficient spatial anti-aliasing method for deferred shading

In recent years, image-based anti-aliasing techniques have been widely investigated in real-time computer graphics. Compared to traditional routine of anti-aliasing, image-based methods, which combined with deferred shading, can efficiently decouple anti-aliasing step from standard graphics pipeline. However, most of the existing image-based methods consume video memory, bandwidth and computation resources heavily. In this paper, we propose an optimized anti-aliasing method, which can efficiently reduce the multi-sampling rate by a multi-sampling mask. We carefully designed the rendering system to avoid serial execution on branch divergence, by utilizing both modern GPU’s features and latest shader model. Experimental results demonstrate that our method can achieve high-quality synthesized image with real-time performance.

Should Degrees Be Deferred for Deals?

A new policy allowing university students to suspend studies and pursue their entrepreneurial dream has provoked heated public debate in China. In December 2014, the Ministry of Education required universities and colleges to offer a more flexible course for students who want to launch their own startups. Schools were also asked to add entrepreneurship courses and invite entrepreneurs, investors and experts to share their knowledge and provide professiona guidance to students. The ministry pledged assistance for students who temporarily drop out to foray into business adventure.

SEMI-IMPLICIT SPECTRAL DEFERRED CORRECTION METHODS BASED ON SECOND-ORDER TIME INTEGRATION SCHEMES FOR NONLINEAR PDES

In[20],a semi-implicit spectral deferred correction(SDC)method was proposed,which is efficient for highly nonlinear partial differential equations(PDEs).The semi-implicit SDC method in[20]is based on first-order time integration methods,which are corrected iteratively,with the order of accuracy increased by one for each additional iteration.In this paper,we will develop a class of semi-implicit SDC methods,which are based on second-order time integration methods and the order of accuracy are increased by two for each additional iteration.For spatial discretization,we employ the local discontinuous Galerkin(LDG)method to arrive at fully-discrete schemes,which are high-order accurate in both space and time.Numerical experiments are presented to demonstrate the accuracy,efficiency and robustness of the proposed semi-implicit SDC methods for solving complex nonlinear PDEs.

Self-Coexistence Among Cognitive Radio Networks Using Risk-Motivated Channel Selection Based Deference Structure

Among cognitive radio networks there is a persistent trend of competition to acquire under-utilized and idle channels for data transmission. The competition for spectrum resources often results in the misuse of the spectrum resources as networks experience contention in attempt to access unoccupied spectrum bands. The competitive scenario causes cognitive radio networks to incur a huge amount of loss, which constitutes a major problem of self-coexistence among networks. As a way to minimize these losses we present a self-coexistence mechanism that allows cognitive radio networks to coexist with each other by implementing a risk-motivated channel selection based on deference structure. Cognitive radio networks form deference structure community to have more efficient access to a channel of interest and can defer transmission to one another on that channel, thereby minimizing the chances of conflicts. As part of the decision making process to become a member of a deference structure community, cognitive radio networks rely on a risk-motivated channel selection scheme to evaluate the tentative deference structure channel. We provide numerical and simulation results that demonstrates the benefits of the proposed self-coexistence mechanism and show how it helps networks to coordinate their spectrum activities, minimize contention experienced and improve their utility. We also emphasize on the importance of the deference structure community size with regards to the average performance of member networks.

STRONG STABILITY PRESERVING PROPERTY OF THE DEFERRED CORRECTION TIME DISCRETIZATION

In this paper, we study the strong stability preserving （SSP） property of a class of deferred correction time discretization methods, for solving the method-of-lines schemes approximating hyperbolic partial differential equations.

Semi-Implicit Spectral Deferred Correction Method Based on the Invariant Energy Quadratization Approach for Phase Field Problems

This paper presents a high order time discretization method by combining the semi-implicit spectral deferred correction method with energy stable linear schemes to simulate a series of phase field problems.We start with the linear scheme,which is based on the invariant energy quadratization approach and is proved to be linear unconditionally energy stable.The scheme also takes advantage of avoiding nonlinear iteration and the restriction of time step to guarantee the nonlinear system uniquely solvable.Moreover,the scheme leads to linear algebraic system to solve at each iteration,and we employ the multigrid solver to solve it efficiently.Numerical re-sults are given to illustrate that the combination of local discontinuous Galerkin(LDG)spatial discretization and the high order temporal scheme is a practical,accurate and efficient simulation tool when solving phase field problems.Namely,we can obtain high order accuracy in both time and space by solving some simple linear algebraic equations.

Event-Triggered Adaptive Neural Control for Multiagent Systems with Deferred State Constraints

This paper focuses on the leader-following consensus control problem for nonlinear multiagent systems subject to deferred asymmetric time-varying state constraints.A distributed eventtriggered adaptive neural control approach is advanced.By virtue of a distributed sliding-mode estimator,the leader-following consensus control problem is converted into multiple simplified tracking control problems.Afterwards,a shifting function is utilized to transform the error variables such that the initial tracking condition can be totally unknown and the state constraints can be imposed at a specified time instant.Meanwhile,the deferred asymmetric time-varying full state constraints are addressed by a class of asymmetric barrier Lyapunov function.In order to reduce the burden of communication,a relative threshold event-triggered mechanism is incorporated into controller and Zeno behavior is excluded.Based on Lyapunov stability theorem,all closed-loop signals are proved to be semi-globally uniformly ultimately bounded.Finally,a practical simulation example is given to verify the presented control scheme.

Integrating Krylov Deferred Correction and Generalized Finite Difference Methods for Dynamic Simulations of Wave Propagation Phenomena in Long-Time Intervals

In this paper,a high-accuracy numerical scheme is developed for long-time dynamic simulations of 2D and 3D wave propagation phenomena.In the derivation of the present approach,the second order time derivative of the physical quantity in the wave equation is treated as a substitution variable.Based on the temporal discretization with the Krylov deferred correction(KDC)technique,the original wave problem is then converted into the modified Helmholtz equation.The transformed boundary value problem(BVP)in space is efficiently simulated by using the meshless generalized finite difference method(GFDM)with Taylor series after truncating the second and fourth order approximations.The developed scheme is finally verified by four numerical experiments including cases with complicated domains or the temporally piecewise defined source function.Numerical results match with the analytical solutions and results by the COMSOL software,which demonstrates that the developed KDC-GFDM can allow large time-step sizes for wave propagation problems in longtime intervals.

Deferred Executive Compensation Policies in Chinese State-owned Enterprises

Since the commencement of industrial reform in Chinna, most CHinese state-owneu enterprises have adopted a deferred executive compensation policy to provide incentives for their management teams. However, the effectiveness of such a policy needs to be evaluated In this paper, we specify a model of deferred executive compensation policy, in which the compensation for executives is contingent on firms ＇future revenue. The model suggests that under deferred executive compensation policies, managers exhibit an increasing level of effort in every period Furthermore, the deferred compensation policy encourages managers to make long-term investments, which might generate revenue even after the termination of managerial contracts.

Does an abnormal change in deferred tax assets interfere with analysts' earnings forecasts?

In 2007,China adopted the single balance sheet liability method for tax accounting,but its shortcomings have emerged.I sample A-share listed companies from 2007 to 2018 to study whether an abnormal change in deferred tax assets interferes with analysts’earnings forecasts and find that an abnormal change in deferred tax assets increases the error and divergence of these forecasts.Compared with a negative abnormal change in deferred tax assets,a positive abnormal change has a greater impact on earnings forecasts.Additionally,the level of corporate governance,audit quality and analysts’professional ability have moderating effects on the correlation between an abnormal change in deferred tax assets and earnings forecasts.However,an abnormal change in deferred tax liabilities does not have a significant impact on that correlation.

Is It OK to Defer Women’s Retirement Age?

As has become the norm lately,annual sessions of China’s National People’s Congress (NPC)and the National Committee of the Chinese People’s Political Consultative Conference(CPPCC)coincided with the International Women’s Day.The retirement age for women,which has long been

Impact of deferred stent implantation on clinical outcome in ST-segment elevation myocardial infarction patients with high thrombus burden

Background It was controversial that deferred stenting strategy could reduce no-reflow phenomena or major adverse cardiovascular events(MACEs)in primary percutaneous coronary intervention(PCI)for patients with STsegment elevation myocardial infarction(STEMI).Methods A total of 513 STEMI patients with high thrombus burden were retrospectively enrolled from January 2015 to January 2020.These patients were divided into two groups:experimental(with deferred stent implantation strategy,n=118)and control group(with immediate stenting strategy,n=395).The primary endpoint of this study was the incidence of no-reflow events.The secondly endpoints the in-hospital MACEs and one-year follow-up.Results The baseline characteristics were compared between the two groups.The occurrence of no-reflow phenomenon was significantly lower in the experiment group than the control group(16.9%vs.23.8%,P=0.035),which was mainly driven by the slow-flow(13.5%in experiment group vs.17.2%in control group,P=0.041).No significant difference was found between two groups in terms of in-hospital adverse events.The experiment group was associated with lower MACE rate than the control group(8.5%vs.15.7%,P=0.013)at one-year follow-up.Conclusions Deferred stenting had potential effect to reduce the risk no-reflow phenomenon in STEMI patients with high thrombus burden.This method was relatively safe and was associated with better clinical outcome.

Arbitrary High-Order Fully-Decoupled Numerical Schemes for Phase-Field Models of Two-Phase Incompressible Flows

Due to the coupling between the hydrodynamic equation and the phase-field equation in two-phase incompressible flows,it is desirable to develop efficient and high-order accurate numerical schemes that can decouple these two equations.One popular and efficient strategy is to add an explicit stabilizing term to the convective velocity in the phase-field equation to decouple them.The resulting schemes are only first-order accurate in time,and it seems extremely difficult to generalize the idea of stabilization to the second-order or higher version.In this paper,we employ the spectral deferred correction method to improve the temporal accuracy,based on the first-order decoupled and energy-stable scheme constructed by the stabilization idea.The novelty lies in how the decoupling and linear implicit properties are maintained to improve the efficiency.Within the framework of the spatially discretized local discontinuous Galerkin method,the resulting numerical schemes are fully decoupled,efficient,and high-order accurate in both time and space.Numerical experiments are performed to validate the high-order accuracy and efficiency of the methods for solving phase-field models of two-phase incompressible flows.

论刑事合规中的激励问题

目前由检察机关主导的刑事合规改革面临着涉案企业主动参与合规意愿不强、合规改革激励不足的问题。如何提高涉案企业参与合规改革的意愿以激励企业在诉讼过程中积极开展合规、转变企业被动监督的角色使其主动进行内部合规整改,是推进我国刑事合规改革进程的当务之急。改变由检察机关主导企业合规改革的现状、让涉案企业能够主动参与其中的关键在于解决刑事合规的激励机制问题。美国暂缓起诉协议制度通过检察机关与涉案企业的充分协商,激励涉重罪企业开展企业合规,在转变企业被动监督角色、促进深化内部合规改革方面值得我们借鉴。我国现行法中规定的诉讼程序暂时性中止及检察机关的撤回起诉权可以为建立暂缓起诉协议制度提供可能性,未来可以在与企业附条件不起诉制度并行适用的基础上构建暂缓起诉程序。