Audit Quality in Practice A Critical Analysis of the Financial Reporting Council （FRC） Discussion Paper

The efforts by the Financial Reporting Council （FRC） in the United Kingdom （UK） to stimulate audit firms to improve audit quality manifest in its Discussion Paper： Promoting Audit Quality warrant further analysis. The discussion paper identified factors such as audit firm culture, the quality of people, the effectiveness of audit process, and outside factors such as management and audit committee （AC） which can affect level of audit quality in practice. Reporting upon the analysis of responses to the discussion paper, the objective of this study is to analyze views from the respondents about various issues related to audit quality. This study composes of how subject of audit quality is seen in practice, which contributes to our understanding of conditions, events, or processes that can affect audit quality in practice.

Correlation and Pathway Analysis of the Carbon,Nitrogen,and Phosphorus in Soil-Microorganism-Plant with Main Quality Components of Tea(Camellia sinensis)

The contents of carbon(C),nitrogen(N),and phosphorus(P)in soil-microorganisms-plant significantly affect tea quality by altering the main quality components of tea,such as tea polyphenols,amino acids,and caffeine.However,few studies have quantified the effects of these factors on the main quality components of tea.The study aimed to explore the interactions of C,N,and P in soil-microorganisms-plants and the effects of these factors on the main quality components of tea by using the path analysis method.The results indicated that(1)The contents of C,N,and P in soil,microorganisms,and tea plants were highly correlated and collinear,and showed significant correlations with the main quality components of tea.(2)Optimal regression equations were established to esti-mate tea polyphenol,amino acid,catechin,caffeine,and water extract content based on C,N,and P contents in soil,microorganisms,and tea plants(R^(2)=0.923,0.726,0.954,0.848,and 0.883,respectively).(3)Pathway analysis showed that microbial biomass phosphorus(MBP),root phosphorus,branch nitrogen,and microbial biomass carbon(MBC)were the largest direct impact factors on tea polyphenol,catechin,water extracts,amino acid,and caffeine content,respectively.Leaf carbon,root phosphorus,and leaf nitrogen were the largest indirect impact factors on tea polyphenol,catechin,and water extract content,respectively.Leaf carbon indirectly affected tea polyphenol content mainly by altering MBP content.Root phosphorus indirectly affected catechin content mainly by altering soil organic carbon content.Leaf nitrogen indirectly affected water extract content mainly by altering branch nitrogen content.The research results provide the scientific basis for reasonable fertilization in tea gardens and tea quality improvement.

Block Incremental Dense Tucker Decomposition with Application to Spatial and Temporal Analysis of Air Quality Data

How can we efficiently store and mine dynamically generated dense tensors for modeling the behavior of multidimensional dynamic data?Much of the multidimensional dynamic data in the real world is generated in the form of time-growing tensors.For example,air quality tensor data consists of multiple sensory values gathered from wide locations for a long time.Such data,accumulated over time,is redundant and consumes a lot ofmemory in its raw form.We need a way to efficiently store dynamically generated tensor data that increase over time and to model their behavior on demand between arbitrary time blocks.To this end,we propose a Block IncrementalDense Tucker Decomposition(BID-Tucker)method for efficient storage and on-demand modeling ofmultidimensional spatiotemporal data.Assuming that tensors come in unit blocks where only the time domain changes,our proposed BID-Tucker first slices the blocks into matrices and decomposes them via singular value decomposition(SVD).The SVDs of the time×space sliced matrices are stored instead of the raw tensor blocks to save space.When modeling from data is required at particular time blocks,the SVDs of corresponding time blocks are retrieved and incremented to be used for Tucker decomposition.The factor matrices and core tensor of the decomposed results can then be used for further data analysis.We compared our proposed BID-Tucker with D-Tucker,which our method extends,and vanilla Tucker decomposition.We show that our BID-Tucker is faster than both D-Tucker and vanilla Tucker decomposition and uses less memory for storage with a comparable reconstruction error.We applied our proposed BID-Tucker to model the spatial and temporal trends of air quality data collected in South Korea from 2018 to 2022.We were able to model the spatial and temporal air quality trends.We were also able to verify unusual events,such as chronic ozone alerts and large fire events.

Study Progress Analysis of Effluent Quality Prediction in Activated Sludge Process Based on CiteSpace

In this paper, CiteSpace, a bibliometrics software, was adopted to collect research papers published on the Web of Science, which are relevant to biological model and effluent quality prediction in activated sludge process in the wastewater treatment. By the way of trend map, keyword knowledge map, and co-cited knowledge map, specific visualization analysis and identification of the authors, institutions and regions were concluded. Furthermore, the topics and hotspots of water quality prediction in activated sludge process through the literature-co-citation-based cluster analysis and literature citation burst analysis were also determined, which not only reflected the historical evolution progress to a certain extent, but also provided the direction and insight of the knowledge structure of water quality prediction and activated sludge process for future research.

Unveiling the Predictive Capabilities of Machine Learning in Air Quality Data Analysis: A Comparative Evaluation of Different Regression Models

Air quality is a critical concern for public health and environmental regulation. The Air Quality Index (AQI), a widely adopted index by the US Environmental Protection Agency (EPA), serves as a crucial metric for reporting site-specific air pollution levels. Accurately predicting air quality, as measured by the AQI, is essential for effective air pollution management. In this study, we aim to identify the most reliable regression model among linear discriminant analysis (LDA), quadratic discriminant analysis (QDA), logistic regression, and K-nearest neighbors (KNN). We conducted four different regression analyses using a machine learning approach to determine the model with the best performance. By employing the confusion matrix and error percentages, we selected the best-performing model, which yielded prediction error rates of 22%, 23%, 20%, and 27%, respectively, for LDA, QDA, logistic regression, and KNN models. The logistic regression model outperformed the other three statistical models in predicting AQI. Understanding these models' performance can help address an existing gap in air quality research and contribute to the integration of regression techniques in AQI studies, ultimately benefiting stakeholders like environmental regulators, healthcare professionals, urban planners, and researchers.

Cookie Baking Process Optimization and Quality Analysis Based on Food 3D Printing

In order to obtain better quality cookies, food 3D printing technology was employed to prepare cookies. The texture, color, deformation, moisture content, and temperature of the cookie as evaluation indicators, the influences of baking process parameters, such as baking time, surface heating temperature and bottom heating temperature, on the quality of the cookie were studied to optimize the baking process parameters. The results showed that the baking process parameters had obvious effects on the texture, color, deformation, moisture content, and temperature of the cookie. All of the roasting surface heating temperature, bottom heating temperature and baking time had positive influences on the hardness, crunchiness, crispiness, and the total color difference(ΔE) of the cookie. When the heating temperatures of the surfac and bottom increased, the diameter and thickness deformation rate of the cookie increased. However,with the extension of baking time, the diameter and thickness deformation rate of the cookie first increased and then decreased. With the surface heating temperature of 180 ℃, the bottom heating temperature of 150 ℃, and baking time of 15 min, the cookie was crisp and moderate with moderate deformation and uniform color. There was no burnt phenomenon with the desired quality. Research results provided a theoretical basis for cookie manufactory based on food 3D printing technology.

A Statistical Analysis on Papers and Authors in Wuhan University Journal of Natural Sciences in 2003

The author of this article counts and analyzes the papers and authors printed in 2003 Wuhan University Journal of Natural Sciences by means of bibliometric statistical methods, of which the characteristics of papers and authors are expounded. The result shows that the ratio of reprinting of this journal has been increased and the areas where the authors come from and their organization scattered in the whole world are widened as well, which implies a better-known fame of the journal. Key words Wuhan University Journal of Natural Sciences - papers analysis - authors analysis - statistical analysis CLC number G 353.1 Biography: HU Min(1961-), famale, Associate professor, research direction; editing science and biochemistry.

Evaluation and classification of residential greenbelt quality based on factor analysis & clustering analysis:An example of Xinxiang City,China

Five factors expressing greenbelt quality and one factor expressing quantity were adopted for evaluation of the residential greenbelt, and the AHP （Analytical Hierarchy Process） method was used to determine the value of factors. Thirty residential areas were selected as the samples. Two principal components were extracted and their expression was constructed by method of factor anlysis, therefore, quality evaluation of residential greenbelt was obtained. The accuracy of the function and implement quality classification toward the residential greenbelts in Xinxiang City were validated by clustering analysis method. The results showed that the greenbelt quality of fourteen residential areas was higher than the average level, of which eleven were newly-built residential areas. The 30 residential areas were classified into three types according to their greenbelt features and their formation by clustering analysis method. Finally rational proposal basing on aforesaid evaluating results was proposed for construction and renewal of residential greenbelt, upon which directive basis was provided for construction and renewal of residential greenbelt.

Correlation Analysis of Turbidity and Total Phosphorus in Water Quality Monitoring Data

At present,water pollution has become an important factor affecting and restricting national and regional economic development.Total phosphorus is one of the main sources of water pollution and eutrophication,so the prediction of total phosphorus in water quality has good research significance.This paper selects the total phosphorus and turbidity data for analysis by crawling the data of the water quality monitoring platform.By constructing the attribute object mapping relationship,the correlation between the two indicators was analyzed and used to predict the future data.Firstly,the monthly mean and daily mean concentrations of total phosphorus and turbidity outliers were calculated after cleaning,and the correlation between them was analyzed.Secondly,the correlation coefficients of different times and frequencies were used to predict the values for the next five days,and the data trend was predicted by python visualization.Finally,the real value was compared with the predicted value data,and the results showed that the correlation between total phosphorus and turbidity was useful in predicting the water quality.

Comprehensive Evaluation on the Irrigation Water Quality in Turpan City Based on Matter Element Analysis Method

Matter-element analysis method was used to construct the comprehensive matter-element model for the evaluation of the quality of various kinds of irrigation water in Turpan City to evaluate the quality of irrigation water（such as river water,spring water, Karez well water, pumped well water） in Turpan City, Xinjiang. The results showed that the quality of the irrigation water was the best in October,which was in Grade I or Grade 2; in May, the quality of some of the irrigation water became poorer to Grade II, which was easy to soil salinization; in March, the detected qualities of the water samples water from the Meiyaogou basin were all in Grade IV, which was not suitable for farmland irrigation. The comparison on the evaluation results of matter-element analysis and fuzzy evaluation method showed that the results of the 2 methods were almost consistent with each other, and showed good uniformity.

Evaluation of visual quality of spherical and aspherical intraocular lenses by Optical Quality Analysis System

AIM： To evaluate the impact of spherical and aspherical intraocular lenses on the postoperative visual quality of age-related cataract patients using Optical Quality Analysis System （OQAS）. METHODS： Seventy-four eyes with age-related cataracts were randomly divided into spherical and aspherical lens implantation groups. Best-corrected visual acuity （BCVA） was measured preoperatively, one day, one week, two weeks, one month and two months after surgery. A biometric systems analysis using the OQAS objective scattering index （OSI） was performed. RESULTS： There were no significant differences in visual acuity （P〉0.05） before and after spherical and aspheric lens implantation. There was a negative linear correction between the OSI value and BCVA （t-=-0.634, P=-0.000）, and positive corrections between the OSI value and the lens LOCUS III value of nucleus color （NC）, nucleus opacity （NO）, cortex （C） and posterior lens capsular （P） （r=0.704, P=0.000; r=0.514, P=0.000; r=0.276, P=0.020; r=0.417, P=-0.000, respectively）. OSI values of spherical vs aspherical lenses were 11.5±3.6 vs 11.8±3.4, 4.1±0.9 vs 3.3±0.8, 3.5±0.9 vs 2.7±0.7, 3.3±0.8 vs 2.6±0.7, 3.2±0.7 vs 2.5±0.8, and 3.2±0.8 vs 2.50.8 before and ld, 1, 2wk, 1 and 2mo after surgery, respectively. All time points varied significantly （P〈0.01） between the two groups. CONCLUSION： Aspherical IOLs does not significantly affect visual acuity compared with spherical IOLs. The OSI value, was significantly lower in the aspherical lens group compared with the spherical lens. This study shows that objective visual quality of aspheric IOLs is better than that of the spherical lens by means of OQAS biological measurement method.

DYNAMIC VARIATIONS OF WATER QUALITY IN TAIHU LAKE AND MULTIVARIATE ANALYSIS OF ITS INFLUENTIAL FACTORS

Dynamic variation of water quality in Meiliang Bay and part of West Taihu Lake has been analysed based on data from 1991 to 1992. Principal Component Analysis is used to reveal the mutual relationships of various factors. It is shown that there existis an obvious spatial and temporal variation in the main factors of water quality. Annual values of TP, CON, TN, Chl-a and conductivity decrease evidently from inner Meiliang Bay to the outer from north to south. TP and TN fluctuate seasonally with much higher value in winter. This is particularly true for the mouth of Liangxi River. In addition, the Chl-1 has a synchronous variation with water temperature, although being lagged a little, and closely relates to TP and TN. Finally, the results from Principal Component Analysis show that TP, TN, SS (or SD), water temperature and Chl-a are the most influential factors to water qualuty in this area, and both suspensions and algae can contribute to transparency to Taihu Lake.

Chromatographic fingerprinting and quantitative analysis for the quality evaluation of Xinkeshu tablet

A simple, sensitive and accurate method based on high performance liquid chromato- graphy （HPLC） with diode array detector （DAD） was developed and validated for systematic quality evaluation of one type of traditional Chinese medicine preparations named Xinkeshu （XKS） tablet. In this study, the chromatographic fingerprints of XKS tablet were developed first, 23 peaks were selected as the common peaks to evaluate the similarities among different batches of XKS samples, which were manufactured in a long time span of three years. Additionally, simultaneous quantification of six markers in XKS tablet, including Danshensu, Protocatechuic aldehyde, Puerarin, Daidzin, Salvianolic acid B and Daidzein, was performed. The validation results showed that the developed method was specific, accurate, precise and robust. The preliminary explanation on why a close similarity between fingerprints did not exactly mean similar contents of chemical components in samples was given. The contribution of each chromatographic peak to similarity was also evaluated. The developed method offers an efficient, reliable and practical approach for systematic quality evaluation of XKS tablet.

Fuzzy Synthetic Evaluation of Water Quality of Naoli River Using Parameter Correlation Analysis

In order to improve the effectiveness of Fuzzy Synthetic Evaluation (FSE) models, a Parameter Correlation Analysis (PCA) was introduced into the FSE and a case study was carried out in the Naoli River in the Sanjiang Plain, Northeast China. The basic principle of the PCA is that the pairs of parameters which are highly correlated and linear with each other would contribute the same information to an assessment and one of them should be eliminated. The method of the PCA is that a correlation relationship among candidate parameters is examined before the FSE. If there is an apparent nonlinear or curvilinear relationship between two parameters, then both will be retained; if the correlation is significant (p<0.01), and the scatter plot suggests a linear relationship, then one of them will be deleted. However, which one will be deleted? For solving this problem, a sensitivity test was conducted and the higher sensitivity parameters remained. The results indicate that the original data should be preprocessed through the PCA for redundancy and variability. The study shows that introducing the PCA into the FSE can simplify the FSE calculation process greatly, while the results have not been changed much.

Multi-Modality Medical Image Fusion Based on Wavelet Analysis and Quality Evaluation

Multi-modality medical image fusion has more and more important applications in medical image analysis and understanding. In this paper, we develop and apply a multi-resolution method based on wavelet pyramid to fuse medical images from different modalities such as PET-MRI and CT-MRI. In particular, we evaluate the different fusion results when applying different selection rules and obtain optimum combination of fusion parameters.

Grey associated analysis of the underground water quality effected by the leaching water of dumping area or hillock of coal mine

The underground water has been contaminated seriously by the leaching water of dumping area or hillock. To determine the pollution limits of underground water, author took samples in the study area, analyzed samples for water quality, assessed the water quality of each monitoring point by the grey associated analysis method, and gave out the classifications of the underground water quality of the study area. Comparing with fuzzy comprehensive appraisal method, it is demonstrated that grey associated analysis method is applied easily, because of its clear concept, simple and convenient calculation and excellently operation.

Design and Analysis of a Water Quality Monitoring Data Service Platform

Water is one of the basic resources for human survival.Water pollution monitoring and protection have been becoming a major problem for many countries all over the world.Most traditional water quality monitoring systems,however,generally focus only on water quality data collection,ignoring data analysis and data mining.In addition,some dirty data and data loss may occur due to power failures or transmission failures,further affecting data analysis and its application.In order to meet these needs,by using Internet of things,cloud computing,and big data technologies,we designed and implemented a water quality monitoring data intelligent service platform in C#and PHP language.The platform includes monitoring point addition,monitoring point map labeling,monitoring data uploading,monitoring data processing,early warning of exceeding the standard of monitoring indicators,and other functions modules.Using this platform,we can realize the automatic collection of water quality monitoring data,data cleaning,data analysis,intelligent early warning and early warning information push,and other functions.For better security and convenience,we deployed the system in the Tencent Cloud and tested it.The testing results showed that the data analysis platform could run well and will provide decision support for water resource protection.

Signal quality analysis and quality check of BDS3 Precise Point Positioning in the Arctic Ocean

This study analyzes the signal quality and the accuracy of BeiDou 3 rd generation Satellite Navigation System(BDS3) Precise Point Positioning(PPP) in the Arctic Ocean. Assessment of signal quality of BDS3 includes signal to noise ratio(SNR), multipath(MP), dilution of precision(DOP), and code-minus-carrier combination(CC). The results show that, 5 to 13 satellites are visible at any time in the Arctic Ocean area as of September 2018, which are sufficient for positioning. In the mid-latitude oceanic region and in the Arctic Ocean, the SNR is 25–52 dB Hz and the MP ranges from-2 m to 2 m. As the latitude increases, the DOP values show large variation, which may be related to the distribution of BDS satellites. The CC values of signals B1 I and BIC range from-5 m to 5 m in the mid-latitude sea area and the Arctic Ocean, which means the effect of pseudorange noise is small. Moreover, as to obtain the external precise reference value for GNSS positioning in the Arctic Ocean region is difficult, it is hard to evaluate the accuracy of positioning results. An improved isotropy-based protection level method based on Receiver Autonomous Integrity Monitoring is proposed in the paper, which adopts median filter to smooth the gross errors to assess the precision and reliability of PPP in the Arctic Ocean. At first, the improved algorithm is verified with the data from the International GNSS Service Station Tixi. Then the accuracy of BDS3 PPP in the Arctic Ocean is calculated based on the improved algorithm. Which shows that the kinematic accuracy of PPP can reach the decimeter level in both the horizontal and vertical directions, and it meets the precision requirements of maritime navigation.

Correlation and variability analysis of yield and quality related traits in different peanut varieties across various ecological zones of China

Peanut cultivation in China spans various ecological zones, each with unique environmental conditions. Identifying suitable peanut varieties for these regions has been challenging due to significant phenotypic variations observed across environments. This study, based on a comprehensive analysis of 256 peanut varieties, selected nine representative varieties(Huayu23, Yuanza9102, Silihong, Wanhua2, Zhonghua6, Zhonghua16, Zhonghua21,Zhonghua215, Zhonghua24) for cultivation in five distinct ecological zones including Chengdu, Hefei, Nanjing,Shijiazhuang, and Wuhan. The yield and quality related phenotypic traits of these varieties were thoroughly assessed, revealing a complex interplay between genetic and environmental factors. Principal component analysis(PCA) effectively distinguished varieties based on yield and quality traits. Strong correlations were observed between specific traits, such as seed size and quality components. The G × E interaction was evident, as some varieties consistently performed better in certain environments. Varieties with lower coefficient of variation(CV)values exhibited stable trait expression, making them reliable choices for broad cultivation. In contrast, varieties with higher CV values displayed greater sensitivity to environmental fluctuations, potentially due to specific genetic factors. Two high oleic acid varieties, Zhonghua24 and Zhonghua215, demonstrated remarkable stability in oleic acid content across diverse environments, suggesting the presence of genetic mechanisms that buffer against environmental variations. Overall, this study underscores the importance of selecting peanut varieties based on their adaptability and performance in specific ecological zones. These findings provide valuable insights for peanut breeders and farmers, facilitating informed decisions for improved crop production and quality.

Statistical Evaluation and Regression Analysis of Vehicle Sound Quality

A statistical approach to evaluate the subjective perception of the annoyance caused by the vehicle noise was presented in this paper. After recording the noises of Sanfeng, Huali and Xiali at speeds of 30, 40, 50, 60, 70 and 80 km/h respectively, the annoyance of the vehicle noises was evaluated in the testing room using paired comparison method, and the sound quality metrics and subjective annoyance were then distilled. Loudness, sharpness, roughness, periodicity and impulsiveness were selected for each of the vehicle noises. By correlation analysis method, it can be found that loudness has a higher correlation （0.91） with annoyance than other parameters. Meanwhile, sharpness, periodicity, roughness and impulsiveness have correlation with subjective perception with correlation coefficients being 0.84, -0.82, 0.62 and 0.87, respectively. The result of multiple regression analysis shows that calculated annoyance obtained by the regression equation can explain the perceptual annoyance and the regressed evaluation model is feasible to evaluate the sound quality of vehicle.