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电商企业“流量支持”业务会计处理中外比较 被引量:2
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作者 李寿喜 汤鸯平 《财会通讯(上)》 北大核心 2017年第5期116-118,共3页
近年来,电商企业特殊业务的会计处理越来越受学者们的关注,现行的中国会计准则并不能涵盖电子商务行业特殊业务的处理。电商企业之间的战略合作逐渐增多,电商企业之间提供"流量支持"的情况也越来越多。本文以"流量支持&q... 近年来,电商企业特殊业务的会计处理越来越受学者们的关注,现行的中国会计准则并不能涵盖电子商务行业特殊业务的处理。电商企业之间的战略合作逐渐增多,电商企业之间提供"流量支持"的情况也越来越多。本文以"流量支持"为例,对比了中外会计准则下不同处理方式的优劣势,将"流量支持"会计处理的研究从个案上升到整体性研究,结合现行准则提出合理的会计处理方式。 展开更多
关键词 流量支持 会计准则 电商企业
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基于电商管理层视角的“流量支持”会计处理倾向 被引量:1
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作者 高靓君 占永红 张瑶 《财会月刊》 北大核心 2016年第5期30-31,共2页
本文站在电商企业管理层的角度,充分考虑了合作方的违约、证券监管部门的监管等情况,采用博弈分析法研究了利益驱使下电商企业管理层对于"流量支持"会计处理的倾向问题。
关键词 流量支持 会计处理倾向 管理层利益 博弈分析
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电商企业“流量支持”会计处理及其影响——结合美国准则规定的对比分析 被引量:2
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作者 高靓君 《财会月刊》 北大核心 2015年第12期113-115,共3页
电子商务运营企业依赖于电商平台企业"流量支持"的现象逐渐增多,而我国的会计准则却缺少这一类交易的会计处理相关规定。本文以腾讯为京东提供"流量支持"这一事件为例,比较分析了中美两国企业关于"流量支持&qu... 电子商务运营企业依赖于电商平台企业"流量支持"的现象逐渐增多,而我国的会计准则却缺少这一类交易的会计处理相关规定。本文以腾讯为京东提供"流量支持"这一事件为例,比较分析了中美两国企业关于"流量支持"会计处理的异同,并探讨了不同的会计处理方式对电商运营企业的财务报表以及投资者的决策产生的影响,从而得出最适合中国电子商务环境的会计处理方式。 展开更多
关键词 流量支持 会计处理 电商企业
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经鼻高流量支持下无气管插管深肌松麻醉专家共识 被引量:3
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作者 中国心胸血管麻醉学会创新与推广分会经鼻高流量支持下无气管插管深肌松麻醉专家共识工作小组 苏殿三 +2 位作者 范逸辰 肖洁 刘学胜 《中华麻醉学杂志》 CAS CSCD 北大核心 2024年第1期11-14,共4页
气管插管全身麻醉是目前临床主要的全麻方式,然而气管插管会导致声带损伤等相关并发症,用于短小手术时手术周转效率低。将经鼻湿化快速充气交换通气技术和新型肌松拮抗剂结合,即经鼻高流量支持下无气管插管深肌松麻醉(H-NIDP),可以解决... 气管插管全身麻醉是目前临床主要的全麻方式,然而气管插管会导致声带损伤等相关并发症,用于短小手术时手术周转效率低。将经鼻湿化快速充气交换通气技术和新型肌松拮抗剂结合,即经鼻高流量支持下无气管插管深肌松麻醉(H-NIDP),可以解决这一临床问题。该方法目前尤其适用于部分咽喉部短小手术。为进一步推广H-NIDP,中国心胸血管麻醉学会创新与推广分会组织专家制定了首部H-NIDP专家共识,该共识介绍了H-NIDP的应用范围、相关实施细则等规范。该共识虽历经专家反复修改讨论,但不足之处在所难免,欢迎读者提出意见和建议,以便进一步更新。 展开更多
关键词 经鼻高流量通气支持下无气管插管深肌松麻醉 经鼻湿化快速充通气 专家共识
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关于引导网络交易平台发挥流量积极作用扶持中小微经营主体发展的意见
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《中小企业管理与科技》 2024年第19期1-3,共3页
市场监管总局2024年10月18日出台《关于引导网络交易平台发挥流量积极作用扶持中小微经营主体发展的意见》,鼓励网络交易平台企业合理配置流量资源,重点向农产品经营主体、特色经营主体和新入驻经营主体倾斜。同时结合大型促销等活动加... 市场监管总局2024年10月18日出台《关于引导网络交易平台发挥流量积极作用扶持中小微经营主体发展的意见》,鼓励网络交易平台企业合理配置流量资源,重点向农产品经营主体、特色经营主体和新入驻经营主体倾斜。同时结合大型促销等活动加大对平台内企业商户的流量支持。 展开更多
关键词 网络交易平台 经营主体 农产品经营 监管总局 中小微 促销 商户 流量支持
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Combination forecast for urban rail transit passenger flow based on fuzzy information granulation and CPSO-LS-SVM 被引量:3
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作者 TANG Min-an ZHANG Kai LIU Xing 《Journal of Measurement Science and Instrumentation》 CAS CSCD 2018年第1期32-41,共10页
In order to obtain the trend of urban rail transit traffic flow and grasp the fluctuation range of passenger flow better,this paper proposes a combined forecasting model of passenger flow fluctuation range based on fu... In order to obtain the trend of urban rail transit traffic flow and grasp the fluctuation range of passenger flow better,this paper proposes a combined forecasting model of passenger flow fluctuation range based on fuzzy information granulation and least squares support vector machine(LS-SVM)optimized by chaos particle swarm optimization(CPSO).Due to the nonlinearity and fluctuation of the passenger flow,firstly,fuzzy information granulation is used to extract the valid data from the window according to the requirement.Secondly,CPSO that has strong global search ability is applied to optimize the parameters of the LS-SVM forecasting model.Finally,the combined model is used to forecast the fluctuation range of early peak passenger flow at Tiyu Xilu Station of Guangzhou Metro Line 3 in 2014,and the results are compared and analyzed with other models.Simulation results demonstrate that the combined forecasting model can effectively track the fluctuation of passenger flow,which provides an effective method for predicting the fluctuation range of short-term passenger flow in the future. 展开更多
关键词 urban rail transit passenger flow forecast least squares support vector machine(LS-SVM) fuzzy information granulation chaos particle swarm optimization(CPSO)
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Artificial intelligence model of complicated flow behaviors for Ti-13Nb-13Zr alloy and relevant applications 被引量:3
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作者 Ze-yan SHI Guo-zheng QUAN +3 位作者 Chao AN Hui-min QIU Wei-yong WANG Zhi-hua ZHANG 《Transactions of Nonferrous Metals Society of China》 SCIE EI CAS CSCD 2019年第10期2090-2098,共9页
The comprehensive nonlinear flow behaviors of a ductile alloy play a significant role in the numerical analysis of its forming process. The accurate characterization of as-forged Ti-13 Nb-13 Zr alloy was conducted by ... The comprehensive nonlinear flow behaviors of a ductile alloy play a significant role in the numerical analysis of its forming process. The accurate characterization of as-forged Ti-13 Nb-13 Zr alloy was conducted by an improved intelligent algorithm, GA-SVR, the combination of genetic algorithm(GA) and support vector regression(SVR). The GA-SVR model learns from a training dataset and then is verified by a test dataset. As for the generalization ability of the solved GA-SVR model, no matter in β phase temperature range or(α+β) phase temperature range, the correlation coefficient R-values are always larger than 0.9999, and the AARE-values are always lower than 0.18%. The solved GA-SVR model accurately tracks the highly-nonlinear flow behaviors of Ti-13 Nb-13 Zr alloy. The stress-strain data expanded by this model are input into finite element solver, and the computation accuracy is improved. 展开更多
关键词 Ti-13Nb-13Zr alloy flow stress constitutive model support vector regression genetic algorithm
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Soft measurement model on torque of alternating current electrical dynamometer including copper loss and iron loss
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作者 ZHONG Ding-qing WANG Ai-lun HE Qian 《Journal of Central South University》 SCIE EI CAS CSCD 2019年第8期2272-2280,共9页
Alternating current electrical dynamometer is a common device to measure the torque of engines, such as the gasoline engine. In order to solve the problems such as high cost, high energy consumption and complicated me... Alternating current electrical dynamometer is a common device to measure the torque of engines, such as the gasoline engine. In order to solve the problems such as high cost, high energy consumption and complicated measurement system which exists in the direct measurement on the torque of alternating current electrical dynamometer, copper loss and iron loss are taken as two key factors and a soft-sensing model on the torque of alternating current electrical dynamometer is established using the fuzzy least square support vector machine (FLS-SVM). Then, the FLS-SVM parameters such as penalty factor and kernel parameter are optimized by adaptive genetic algorithm, torque soft-sensing is investigated in the alternating current electrical dynamometer, as well as the energy feedback efficiency and energy consumption during the measurement phase of a gasoline engine loading continual test is obtained. The results show that the minimum soft-sensing error of torque is about 0.0018, and it fluctuates within a range from -0.3 to 0.3 N·m. FLS-SVM soft-sensing method can increase by 1.6% power generation feedback compared with direct measurement, and it can save 500 kJ fuel consumption in the gasoline engine loading continual test. Therefore, the estimation accuracy of the soft measurement model on the torque of alternating current electrical dynamometer including copper loss and iron loss is high and this indirect measurement method can be feasible to reduce production cost of the alternating current electrical dynamometer and energy consumption during the torque measurement phase of a gasoline engine, replacing the direct method of torque measurement. 展开更多
关键词 TORQUE fuzzy theory least square support vector machine alternating current electrical dynamometer
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Noninvasive Flow Regime Identification for Wet Gas Flow Based on Flow-induced Vibration
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作者 华陈权 王昌明 +1 位作者 耿艳峰 石天明 《Chinese Journal of Chemical Engineering》 SCIE EI CAS CSCD 2010年第5期795-803,共9页
A novel noninvasive approach, based on flow-induced vibration, to the online flow regime identification for wet gas flow in a horizontal pipeline is proposed. Research into the flow-induced vibration response for the ... A novel noninvasive approach, based on flow-induced vibration, to the online flow regime identification for wet gas flow in a horizontal pipeline is proposed. Research into the flow-induced vibration response for the wet gas flow was conducted under the conditions of pipe diameter 50 mm, pressure from 0.25 MPa to 0.35 MPa, Lockhart-Martinelli parameter from 0.02 to 0.6, and gas Froude Number from 0.5 to 2.7. The flow-induced vibration signals were measured by a transducer installed on outside wall of pipe, and then the normalized energy features from different frequency bands in the vibration signals were extracted through 4-scale wavelet package transform. A "binary tree" multi-class support vector machine(MCSVM) classifier, with the normalized feature vector as inputs, and Gaussian radial basis function as kernel function, was developed to identify the three typical flow regimes including stratified wavy flow, annular mist flow, and slug flow for wet gas flow. The results show that the method can identify effectively flow regimes and its identification accuracy is about 93.3%. Comparing with the other classifiers, the MCSVM classifier has higher accuracy, especially under the case of small samples. The noninvasive measurement approach has great application prospect in online flow regime identification. 展开更多
关键词 flow regime identification wet gas flow flow-induced vibration wavelet package transform support vector machine
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加温加湿高流量鼻导管呼吸支持与鼻塞式持续气道正压通气在早产儿呼吸暂停治疗中的疗效观察
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作者 彭华 《中文科技期刊数据库(全文版)医药卫生》 2023年第9期68-71,共4页
探究加温加湿高流量鼻导管呼吸支持与鼻塞式持续气道正压通气在早产儿呼吸暂停治疗效果。方法崇左市人民医院2022年7月6日至2023年7月6日收治呼吸暂停早产儿75例,根据计算机排序划分小组,37例纳入试验Ⅰ组,实施鼻塞式持续气道正压通气,3... 探究加温加湿高流量鼻导管呼吸支持与鼻塞式持续气道正压通气在早产儿呼吸暂停治疗效果。方法崇左市人民医院2022年7月6日至2023年7月6日收治呼吸暂停早产儿75例,根据计算机排序划分小组,37例纳入试验Ⅰ组,实施鼻塞式持续气道正压通气,38例纳入试验Ⅱ组,实施加温加湿高流量鼻导管呼吸支持,观察治疗指标、血气指标及并发症指标。结果 试验Ⅱ组机械通气时间及总给氧时间短于试验Ⅰ组(P<0.05);治疗后两组早产儿SaO2、PaO2指标呈上升趋势,PaCO2指标呈下降趋势,试验Ⅱ组早产儿SaO2、PaO2指标上升趋势明显,高于试验Ⅰ组(P<0.05),PaCO2指标下降趋势明显,低于试验Ⅰ组(P<0.05);试验Ⅱ组早产儿出现腹胀、鼻损伤、动脉导管未闭、喂养不耐受等并发症几率低于试验Ⅰ组(P<0.05)。结论 早产儿呼吸暂停采用加温加湿高流量鼻导管呼吸支持与鼻塞式持续气道正压通气均可取得一定疗效,加温加湿高流量鼻导管呼吸支持有助于改善血气指标,疗效与安全性俱佳。 展开更多
关键词 早产儿 呼吸暂停 加温加湿高流量鼻导管呼吸支持 鼻塞式持续气道正压通气 疗效
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微赞直播周鹏鹏:直播改变商业,掘金私域流量 被引量:1
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作者 李晓光 《商学院》 2020年第10期59-60,共2页
公域流量直播基本被头部大网红瓜分完毕,对中小企业来说,很难在直播平台获得较大的流量支持,私域流量才是企业直播的机会所在。电商直播无疑是2020年最热的风口之一。直播电商的出现把人们在电商平台的购物行为从人找货,变成了货找人,... 公域流量直播基本被头部大网红瓜分完毕,对中小企业来说,很难在直播平台获得较大的流量支持,私域流量才是企业直播的机会所在。电商直播无疑是2020年最热的风口之一。直播电商的出现把人们在电商平台的购物行为从人找货,变成了货找人,进而重构了“人货场”,提升了交易效率。一时间,直播成为许多企业和商家的“救命稻草”,但直播电商也非并万能的。 展开更多
关键词 交易效率 电商平台 中小企业 直播平台 购物行为 私域 直播电商 流量支持
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从平台迭代角度谈直播电商的业态变迁 被引量:1
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作者 王宇 张志安(指导) 《南方传媒研究》 2020年第4期28-33,共6页
平台作为直播电商的载体,是直播电商带货链条的核心,为直播电商提供技术支持和流量支持发挥着基础设施的作用,其变化、迭代一定程度上体现了直播商业的业态变迁。本文将从平台迭代的角度讲述直播电商的业态变迁,并从平台发展的角度谈谈... 平台作为直播电商的载体,是直播电商带货链条的核心,为直播电商提供技术支持和流量支持发挥着基础设施的作用,其变化、迭代一定程度上体现了直播商业的业态变迁。本文将从平台迭代的角度讲述直播电商的业态变迁,并从平台发展的角度谈谈直播电商未来的发展趋势。 展开更多
关键词 直播电商 业态变迁 基础设施 流量支持 迭代 技术支持
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Forecasting of Stock Returns by Using Manifold Wavelet Support Vector Machine
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作者 汤凌冰 盛焕烨 汤凌霄 《Journal of Shanghai Jiaotong university(Science)》 EI 2010年第1期49-53,共5页
An admissible manifold wavelet kernel is proposed to construct manifold wavelet support vector machine(MWSVM) for stock returns forecasting.The manifold wavelet kernel is obtained by incorporating manifold theory into... An admissible manifold wavelet kernel is proposed to construct manifold wavelet support vector machine(MWSVM) for stock returns forecasting.The manifold wavelet kernel is obtained by incorporating manifold theory into wavelet technique in support vector machine(SVM).Since manifold wavelet function can yield features that describe of the stock time series both at various locations and at varying time granularities,the MWSVM can approximate arbitrary nonlinear functions and forecast stock returns accurately.The applicability and validity of MWSVM for stock returns forecasting is confirmed through experiments on real-world stock data. 展开更多
关键词 stock returns forecasting KERNEL manifold wavelet support vector machine (MWSVM)
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