By summarizing the factor of the financial statement fraud in existing research outcome, the paper confirms the discriminating characteristic of the financial statement fraud and sets up a theoretic model to discrimin...By summarizing the factor of the financial statement fraud in existing research outcome, the paper confirms the discriminating characteristic of the financial statement fraud and sets up a theoretic model to discriminate the financial statement fraud. Using radial basis function neural network, regarding to the swatch that the listed company that is punished by the Securities Regulatory Commission or the Ministry of Finance, and according to the clustering elements, validating across by set one aside, the paper verifies respectively the 22 characteristics and 31 characteristics of discriminating model. According to the clustering elements, validating across by set one aside, the paper verifies respectively the 31 characteristics and 8 characteristics selected by Fisher-ratio of discriminating model. The research outcome indicates the discriminating ability of the model including 8 characteristics is better elevated than the traditional model including 31 characteristics by comparing the disciplinary error and the forecast precision.展开更多
This study attempted to interpret differential item discriminations between individual and cluster levels by focusing on patterns and magnitudes of item discriminations under 2PL multilevel IRT model through a set of ...This study attempted to interpret differential item discriminations between individual and cluster levels by focusing on patterns and magnitudes of item discriminations under 2PL multilevel IRT model through a set of variety simulation conditions. The consistency between the mean of individual-level ability estimates and cluster-level ability estimates was evaluated by the correlations between them. As a result, it was found that they were highly correlated if the patterns of item discriminations were the same for both individual and cluster levels. The magnitudes of item discriminations themselves did not affect much on correlations, as far as the patterns were the same at the two levels. However, it was found that the correlation became lower when the patterns of item discriminations were different between the individual and cluster levels. Also, it was revealed that the mean of the estimated individual-level abilities would not be necessarily a good representation of the cluster-level ability, if the patterns were different at the two levels.展开更多
背景:足踝本体感觉的研究对于慢性踝关节不稳、老年疾病的康复治疗以及身体姿势控制、运动表现的提高至关重要。前期的相关研究经常把足部和踝关节的感觉评价分开研究,对全面且综合地了解其感觉功能存在一定的局限。目的:足踝复合体是...背景:足踝本体感觉的研究对于慢性踝关节不稳、老年疾病的康复治疗以及身体姿势控制、运动表现的提高至关重要。前期的相关研究经常把足部和踝关节的感觉评价分开研究,对全面且综合地了解其感觉功能存在一定的局限。目的:足踝复合体是唯一与支撑面直接接触的部位,在收集体感反馈和调节平衡控制中起重要作用。文章通过汇总现有关于足部和踝关节本体感觉的调查研究,梳理足踝复合体感觉的测量与评价方法,以期为日后的相关研究做出铺垫并提供理论依据。方法:中文检索词为“(足OR足踝关节OR踝关节)AND(感觉OR本体感觉)”、英文检索词为“(foot OR ankle)AND(feel OR proprioception)”,在Web of Science、PubMed和中国知网数据库检索相关文献,了解关于足踝基本概念、研究现状与范畴,总结并评价足踝的本体感觉评价方法,最终纳入57篇文献进行综述分析。结果与结论:①足踝复合体感觉的评价主要分为对足部的感觉评价和踝关节的本体感觉评价。②足部的感觉评价主要描述其皮肤的感觉以及干预条件下的感觉反馈,方法主要包括:压力感觉阈值测试、足(底侧和跖侧)两点辨别能力测试、皮肤振动感觉持续时间测试。③踝关节本体感觉评价着重描述关节位置、运动范围、力值及功能表现,方法主要分为静态的关节角度重置测试、运动最小阈值测试、力觉重现测试以及动静态的平衡、速度及行走能力的测试。④对量化结果的报道一般以“误差”来表示,根据报道的需要一般分为:绝对误差、相对误差和恒定误差等。⑤结果证实,足踝复合体具备特殊的感觉能力,包括足部感觉和踝关节的本体感觉,影响人类的生活质量以及运动表现;足部感觉与踝关节本体感觉的弱化均与人体平衡能力下降相关,二者联合测量可以全面有效地评价足踝功能;根据不同的研究需求,需要选择足部与踝关节的感觉测量方法的组合形式,并充分考虑环境、情绪以及报道方式等多种影响因素,提高测量与评价的有效性。展开更多
文摘By summarizing the factor of the financial statement fraud in existing research outcome, the paper confirms the discriminating characteristic of the financial statement fraud and sets up a theoretic model to discriminate the financial statement fraud. Using radial basis function neural network, regarding to the swatch that the listed company that is punished by the Securities Regulatory Commission or the Ministry of Finance, and according to the clustering elements, validating across by set one aside, the paper verifies respectively the 22 characteristics and 31 characteristics of discriminating model. According to the clustering elements, validating across by set one aside, the paper verifies respectively the 31 characteristics and 8 characteristics selected by Fisher-ratio of discriminating model. The research outcome indicates the discriminating ability of the model including 8 characteristics is better elevated than the traditional model including 31 characteristics by comparing the disciplinary error and the forecast precision.
文摘This study attempted to interpret differential item discriminations between individual and cluster levels by focusing on patterns and magnitudes of item discriminations under 2PL multilevel IRT model through a set of variety simulation conditions. The consistency between the mean of individual-level ability estimates and cluster-level ability estimates was evaluated by the correlations between them. As a result, it was found that they were highly correlated if the patterns of item discriminations were the same for both individual and cluster levels. The magnitudes of item discriminations themselves did not affect much on correlations, as far as the patterns were the same at the two levels. However, it was found that the correlation became lower when the patterns of item discriminations were different between the individual and cluster levels. Also, it was revealed that the mean of the estimated individual-level abilities would not be necessarily a good representation of the cluster-level ability, if the patterns were different at the two levels.
文摘背景:足踝本体感觉的研究对于慢性踝关节不稳、老年疾病的康复治疗以及身体姿势控制、运动表现的提高至关重要。前期的相关研究经常把足部和踝关节的感觉评价分开研究,对全面且综合地了解其感觉功能存在一定的局限。目的:足踝复合体是唯一与支撑面直接接触的部位,在收集体感反馈和调节平衡控制中起重要作用。文章通过汇总现有关于足部和踝关节本体感觉的调查研究,梳理足踝复合体感觉的测量与评价方法,以期为日后的相关研究做出铺垫并提供理论依据。方法:中文检索词为“(足OR足踝关节OR踝关节)AND(感觉OR本体感觉)”、英文检索词为“(foot OR ankle)AND(feel OR proprioception)”,在Web of Science、PubMed和中国知网数据库检索相关文献,了解关于足踝基本概念、研究现状与范畴,总结并评价足踝的本体感觉评价方法,最终纳入57篇文献进行综述分析。结果与结论:①足踝复合体感觉的评价主要分为对足部的感觉评价和踝关节的本体感觉评价。②足部的感觉评价主要描述其皮肤的感觉以及干预条件下的感觉反馈,方法主要包括:压力感觉阈值测试、足(底侧和跖侧)两点辨别能力测试、皮肤振动感觉持续时间测试。③踝关节本体感觉评价着重描述关节位置、运动范围、力值及功能表现,方法主要分为静态的关节角度重置测试、运动最小阈值测试、力觉重现测试以及动静态的平衡、速度及行走能力的测试。④对量化结果的报道一般以“误差”来表示,根据报道的需要一般分为:绝对误差、相对误差和恒定误差等。⑤结果证实,足踝复合体具备特殊的感觉能力,包括足部感觉和踝关节的本体感觉,影响人类的生活质量以及运动表现;足部感觉与踝关节本体感觉的弱化均与人体平衡能力下降相关,二者联合测量可以全面有效地评价足踝功能;根据不同的研究需求,需要选择足部与踝关节的感觉测量方法的组合形式,并充分考虑环境、情绪以及报道方式等多种影响因素,提高测量与评价的有效性。
