结合IMIA(International Medical Informatics Association)年鉴的定性数据和分别取自Web of Science和CNKI的国际、国内定量数据,用LDA主题模型识别研究的主题,在识别论文主题模型基础上采用3种聚类算法对研究进行聚类分析。研究发现,2...结合IMIA(International Medical Informatics Association)年鉴的定性数据和分别取自Web of Science和CNKI的国际、国内定量数据,用LDA主题模型识别研究的主题,在识别论文主题模型基础上采用3种聚类算法对研究进行聚类分析。研究发现,2000—2018年医学信息学分化出生物信息学和健康信息学两大分支,分别形成医学信息学的“硬”走向和“软”走向。在揭示两类走向分别标志医学信息学的技术性和应用性发展的同时,建议对医学信息学的健康信息学转向给予关注,并强化国家政策设计。展开更多
基于中国学术期刊网络出版总库、中国科学引文数据库、Scopus和Web of Science获取了中国大陆地区的31个省级区域2000-2010年的科研h指数,通过加权算术平均或加权几何平均将四种来源的h指数数值转化为单一数值,并与各省级区域的同期R&am...基于中国学术期刊网络出版总库、中国科学引文数据库、Scopus和Web of Science获取了中国大陆地区的31个省级区域2000-2010年的科研h指数,通过加权算术平均或加权几何平均将四种来源的h指数数值转化为单一数值,并与各省级区域的同期R&D投入总和、GDP总和和R&D投入占GDP比例进行了相关性分析。认为h指数可以作为区域科研评价的参考指标之一,在一定程度上能够反映出区域的科研状态。展开更多
New accounting standards set that once any loss of asset impairment is recognized, here mainly refer to long-term assets, it shall not be switched back in the future accounting periods. In the author's opinion, this ...New accounting standards set that once any loss of asset impairment is recognized, here mainly refer to long-term assets, it shall not be switched back in the future accounting periods. In the author's opinion, this provision has some conflicts with the accounting information quality requirements which require reliability, relevance, comparability, and caution. This paper mainly analyzes the contradictions by comparing the provision with the requirements and putting forward relevant solutions. In the end, this paper has drawn the conclusion that the loss of the long-term asset impairment shall be allowed to switch back with certain conditions.展开更多
文摘结合IMIA(International Medical Informatics Association)年鉴的定性数据和分别取自Web of Science和CNKI的国际、国内定量数据,用LDA主题模型识别研究的主题,在识别论文主题模型基础上采用3种聚类算法对研究进行聚类分析。研究发现,2000—2018年医学信息学分化出生物信息学和健康信息学两大分支,分别形成医学信息学的“硬”走向和“软”走向。在揭示两类走向分别标志医学信息学的技术性和应用性发展的同时,建议对医学信息学的健康信息学转向给予关注,并强化国家政策设计。
文摘基于中国学术期刊网络出版总库、中国科学引文数据库、Scopus和Web of Science获取了中国大陆地区的31个省级区域2000-2010年的科研h指数,通过加权算术平均或加权几何平均将四种来源的h指数数值转化为单一数值,并与各省级区域的同期R&D投入总和、GDP总和和R&D投入占GDP比例进行了相关性分析。认为h指数可以作为区域科研评价的参考指标之一,在一定程度上能够反映出区域的科研状态。
文摘New accounting standards set that once any loss of asset impairment is recognized, here mainly refer to long-term assets, it shall not be switched back in the future accounting periods. In the author's opinion, this provision has some conflicts with the accounting information quality requirements which require reliability, relevance, comparability, and caution. This paper mainly analyzes the contradictions by comparing the provision with the requirements and putting forward relevant solutions. In the end, this paper has drawn the conclusion that the loss of the long-term asset impairment shall be allowed to switch back with certain conditions.