Accrual Basis的定义及在中国会计环境中的理解剖析

Accrual Basis(权责发生制)是会计学术语,在中国的会计环境中指企业在会计处理财务事项时,按照收入和费用发生的时间来确认,而不一定按照实际收到或支付现金的时间来确认。学界对其研究,一般集中在“权责发生制”的应用之上,对于其具体定义以及在中国会计环境中怎样正确理解其内涵,缺乏深度研究和剖析,这也导致相关学术研究的工具性要大于学术性。针对这层学术研究上的不足,研究期望从权责发生制的定义入手,分析其在中国会计环境的理解方式,给出比较准确的词义剖析和准则应用思路,以此补充相关学术研究的空白。研究将从权责发生制的词义出发,探究该词及其所指代的准则制度在国外会计环境中的应用情况,并将之和国内对比,从而判断国内对于权责发生制的定义和使用是否存在偏差,最终就中国会计环境中如何理解和应用权责发生制提出相应的学术建议。

Systems Theory-Driven Framework for AI Integration into the Holistic Material Basis Research of Traditional Chinese Medicine

This paper introduces a systems theory-driven framework to integration artificial intelligence(AI)into traditional Chinese medicine(TCM)research,enhancing the understanding of TCM’s holistic material basis while adhering to evidence-based principles.Utilizing the System Function Decoding Model(SFDM),the research progresses through define,quantify,infer,and validate phases to systematically explore TCM’s material basis.It employs a dual analytical approach that combines top-down,systems theory-guided perspectives with bottom-up,elements-structure-function methodologies,provides comprehensive insights into TCM’s holistic material basis.Moreover,the research examines AI’s role in quantitative assessment and predictive analysis of TCM’s material components,proposing two specific AIdriven technical applications.This interdisciplinary effort underscores AI’s potential to enhance our understanding of TCM’s holistic material basis and establishes a foundation for future research at the intersection of traditional wisdom and modern technology.

Nonholonomic Theory of Principal-direction Orthonormal Basis for a Layer of Surfaces

In order to carry out tensor analysis in a neighborhood of a reference surface,the principal-direction orthogonal basis accompanying with Lame s coefficients or general curvilinear coordinate systems are widely used.A novel kind of field theory termed as the nonholonomic theory of the Principal-Direction Orthonormal Basis(PDOB)is presented systematically in the present paper,in which the formal Christoffel symbols are related directly to the principal and geodesic curvatures with respect to the principal directions of the surface.Furthermore,a systematic and simple way to determine the curvatures of the surface are presented with some examples.It provides a way to recognize qualitatively the bending property of a surface.

Complete-basis-reprogrammable coding metasurface for generating dynamicallycontrolled holograms under arbitrary polarization states

Reprogrammable metasurfaces,which establish a fascinating bridge between physical and information domains,can dynamically control electromagnetic(EM)waves in real time and thus have attracted great attentions from researchers around the world.To control EM waves with an arbitrary polarization state,it is desirable that a complete set of basis states be controlled independently since incident EM waves with an arbitrary polarization state can be decomposed as a linear sum of these basis states.In this work,we present the concept of complete-basis-reprogrammable coding metasurface(CBR-CM)in reflective manners,which can achieve independently dynamic controls over the reflection phases while maintaining the same amplitude for left-handed circularly polarized(LCP)waves and right-handed circularly polarized(RCP)waves.Since LCP and RCP waves together constitute a complete basis set of planar EM waves,dynamicallycontrolled holograms can be generated under arbitrarily polarized wave incidence.The dynamically reconfigurable metaparticle is implemented to demonstrate the CBR-CM’s robust capability of controlling the longitudinal and transverse positions of holograms under LCP and RCP waves independently.It’s expected that the proposed CBR-CM opens up ways of realizing more sophisticated and advanced devices with multiple independent information channels,which may provide technical assistance for digital EM environment reproduction.

Material basis and pharmacodynamic mechanism of YangshenDingzhi granules in the intervention of viral pneumonia:Based on serum pharmacochemistry and network pharmacology

Background:YangshenDingzhi granules(YSDZ)are clinically effective in preventing and treating COVID-19.The present study elucidates the underlying mechanism of YSDZ intervention in viral pneumonia by employing serum pharmacochemistry and network pharmacology.Methods:The chemical constituents of YSDZ in the blood were examined using ultraperformance liquid chromatography-quadrupole/orbitrap high-resolution mass spectrometry(UPLC-Q-Exactive Orbitrap MS).Potential protein targets were obtained from the SwissTargetPrediction database,and the target genes associated with viral pneumonia were identified using GeneCards,DisGeNET,and Online Mendelian Inheritance in Man(OMIM)databases.The intersection of blood component-related targets and disease-related targets was determined using Venny 2.1.Protein-protein interaction networks were constructed using the STRING database.The Metascape database was employed to perform enrichment analyses of Gene Ontology(GO)functions and Kyoto Encyclopedia of Genes and Genomes(KEGG)signaling pathways for the targets,while the Cytoscape 3.9.1 software was utilized to construct drug-component-disease-target-pathway networks.Further,in vitro and in vivo experiments were performed to establish the therapeutic effectiveness of YSDZ against viral pneumonia.Results:Fifteen compounds and 124 targets linked to viral pneumonia were detected in serum.Among these,MAPK1,MAPK3,AKT1,EGFR,and TNF play significant roles.In vitro tests revealed that the medicated serum suppressed the replication of H1N1,RSV,and SARS-CoV-2 replicon.Further,in vivo testing analysis shows that YSDZ decreases the viral load in the lungs of mice infected with RSV and H1N1.Conclusion:The chemical constituents of YSDZ in the blood may elicit therapeutic effects against viral pneumonia by targeting multiple proteins and pathways.

TCM-HIN2Vec:A strategy for uncovering biological basis of heart qi deficiency pattern based on network embedding and transcriptomic experiment

Objective:To elucidate the biological basis of the heart qi deficiency(HQD)pattern,an in-depth understanding of which is essential for improving clinical herbal therapy.Methods: We predicted and characterized HQD pattern genes using the new strategy,TCM-HIN2Vec,which involves heterogeneous network embedding and transcriptomic experiments.First,a heterogeneous network of traditional Chinese medicine(TCM)patterns was constructed using public databases.Next,we predicted HQD pattern genes using a heterogeneous network-embedding algorithm.We then analyzed the functional characteristics of HQD pattern genes using gene enrichment analysis and examined gene expression levels using RNA-seq.Finally,we identified TCM herbs that demonstrated enriched interactions with HQD pattern genes via herbal enrichment analysis.Results: Our TCM-HIN2Vec strategy revealed that candidate genes associated with HQD pattern were significantly enriched in energy metabolism,signal transduction pathways,and immune processes.Moreover,we found that these candidate genes were significantly differentially expressed in the transcriptional profile of mice model with heart failure with a qi deficiency pattern.Furthermore,herbal enrichment analysis identified TCM herbs that demonstrated enriched interactions with the top 10 candidate genes and could potentially serve as drug candidates for treating HQD.Conclusion: Our results suggested that TCM-HIN2Vec is capable of not only accurately identifying HQD pattern genes,but also deciphering the basis of HQD pattern.Furthermore our finding indicated that TCM-HIN2Vec may be further expanded to develop other patterns,leading to a new approach aimed at elucidating general TCM patterns and developing precision medicine.

An Efficient Local Radial Basis Function Method for Image Segmentation Based on the Chan-Vese Model

In this paper,we consider the Chan–Vese(C-V)model for image segmentation and obtain its numerical solution accurately and efficiently.For this purpose,we present a local radial basis function method based on a Gaussian kernel(GA-LRBF)for spatial discretization.Compared to the standard radial basis functionmethod,this approach consumes less CPU time and maintains good stability because it uses only a small subset of points in the whole computational domain.Additionally,since the Gaussian function has the property of dimensional separation,the GA-LRBF method is suitable for dealing with isotropic images.Finally,a numerical scheme that couples GA-LRBF with the fourth-order Runge–Kutta method is applied to the C-V model,and a comparison of some numerical results demonstrates that this scheme achieves much more reliable image segmentation.

All-electron basis sets for H to Xe specific for ZORA calculations:Applications in atoms and molecules

A segmented basis set of quadruple zeta valence quality plus polarization functions(QZP)for H through Xe was developed to be used in conjunction with the ZORA Hamiltonian.This set was augmented with diffuse functions to describe electrons farther away from the nuclei adequately.Using the ZORA-CCSD(T)/QZP-ZORA theoretical model,atomic ionization energies and bond lengths,harmonic vibrational frequencies,and atomization energies of some molecules were calculated.The addition of core-valence corrections has been shown to improve the agreement between theoretical and experimental results for molecular properties.For atomization energies,a similar observation emerges when considering spin-orbit couplings.With the augmented QZP-ZORA set,static mean dipole polarizabilities of a set of atoms were calculated and compared with previously published recommended and experimental values.Performance evaluations of the ZORA and Douglas–Kroll–Hess Hamiltonians were made for each property studied.

Numerical Simulation of Dam-Break Flows Using Radial Basis Functions: Application to Urban Flood Inundation

Dam-break flows pose significant threats to urban areas due to their potential for causing rapid and extensive flooding. Traditional numerical methods for simulating these events struggle with complex urban landscapes. This paper presents an alternative approach using Radial Basis Functions to simulate dam-break flows and their impact on urban flood inundation. The proposed method adapts a new strategy based on Particle Swarm Optimization for variable shape parameter selection on meshfree formulation to enhance the numerical stability and convergence of the simulation. The method’s accuracy and efficiency are demonstrated through numerical experiments, including well-known partial and circular dam-break problems and an idealized city with a single building, highlighting its potential as a valuable tool for urban flood risk management.

A Radial Basis Function Method with Improved Accuracy for Fourth Order Boundary Value Problems

Accurately approximating higher order derivatives is an inherently difficult problem. It is shown that a random variable shape parameter strategy can improve the accuracy of approximating higher order derivatives with Radial Basis Function methods. The method is used to solve fourth order boundary value problems. The use and location of ghost points are examined in order to enforce the extra boundary conditions that are necessary to make a fourth-order problem well posed. The use of ghost points versus solving an overdetermined linear system via least squares is studied. For a general fourth-order boundary value problem, the recommended approach is to either use one of two novel sets of ghost centers introduced here or else to use a least squares approach. When using either ghost centers or least squares, the random variable shape parameter strategy results in significantly better accuracy than when a constant shape parameter is used.

The Past and Future of Aesthetics in Mathematics

This paper explores the connotations of mathematical aesthetics and its connections with art,facilitated by collaboration with Ester,an individual with an artistic professional background.It begins by tracing the historical evolution of aesthetics from the classical pursuit of authenticity to the modern shift toward self-expression in art.The discussion then highlights the similarities in the pursuit of truth between mathematics and art,despite their methodological differences.Through an analysis of aesthetic elements in mathematics,such as lines and function graphs,the article illustrates that the beauty of mathematics is not only manifested in cognitive processes but can also be intuitively expressed through visual arts.The paper further examines the influence of mathematics on the development of art,particularly how Leonardo da Vinci applied mathematical principles to his artworks.Additionally,the article addresses art students’perceptions of mathematics,proposes the customization of math courses for art students,and discusses future trends in the integration of mathematics and art,emphasizing the significance of art therapy and the altruistic direction of art.Lastly,the authors use a poster to visually convey the idea that the beauty of mathematics can be experienced through the senses.

Integration of Mathematics History into Junior Middle School Education: A Pedagogical Approach to Enhance Mathematical Literacy

The integration of the history of mathematics into junior middle school mathematics education represents a significant focus of international research in mathematics and education.The mathematics curriculum standards for compulsory education have emphasized the importance of incorporating the history of mathematics,aiming to gradually integrate it into the mathematics classroom.However,in the practical implementation of junior middle school mathematics education,the effective combination of the history of mathematics with teaching methodologies remains largely unexplored.This article explores the integration of junior middle school mathematics education and the history of mathematics,aiming to provide classroom teaching recommendations for teachers and promote the formation of students’mathematical literacy.

Enhancing Learners’Performance in Grade 7 Mathematics Through 50-30-20 Exercise

Assessment exercises constitute a crucial component of the teaching and learning process,serving the purpose of gauging the degree to which learning objectives have been accomplished.This study aims to assess the mathematics performance of Grade 7 learners using the 50-30-20 exercise.Specifically,this study seeks to determine the learners’pre-test and post-test mean scores,identify significant differences between the pre-test and post-test results,evaluate learners’exercises,and propose enhanced exercises.The research employs a quasi-experimental design,with 40 Grade 7 learners in the school year 2023-2024 as participants,selected through purposive non-random sampling.Statistical data analysis involves the use of mean,standard deviation,paired t-test,and Cohen’s D effect size.Ethical considerations were paramount,as evidenced by a letter of authorization from the school head outlining the strict adherence to voluntary participation,informed parental consent,anonymity,confidentiality,risk mitigation,results-sharing protocols,and the commitment to keeping research data confidential.The data yielded a remarkable outcome:the experimental group exhibited improvement in both the pre-test and post-test.This result substantiates the initial objective of the study,showcasing a noteworthy and favorable performance among the participants.Consequently,it suggests that a majority of the participants strongly agree that the 50-30-20 exercises contribute to enhancing their understanding and problem-solving skills,as well as their ability to grasp mathematical concepts and improve their overall performance in mathematics.Therefore,the 50-30-20 exercises not only facilitated students in understanding mathematics lessons but were also aligned with the Department of Education’s development plan.

Measurement Analysis and Evaluation of Twenty-Five Years of Mathematics Education Research in China:Visual Econometric Analysis Based on CiteSpace Knowledge Mapping(1999-2024)

Since the new century,China’s mathematics curriculum reform in basic education has continued to move forward in attempts and explorations,presenting many new changes,trends,movements,and developments.Sorting out,analyzing,and summarizing the achievements,experiences,problems,and challenges in this journey are conducive to providing insights for the reform and development of the Chinese basic education mathematics curriculum in the new era.This paper analyses the research on mathematics education in China(1999-2024)using the visual measurement of CiteSpace knowledge mapping,hoping to provide directions for the future of mathematics education in China.

A Study on the Application of Task-Driven Teaching Method in High School Mathematics Teaching: Taking “The Determination of Vertical Line and Plane” as an Example

The“Ordinary High School Mathematics Curriculum Standards(2017 Edition,2020 Revision)”clearly stated in“Teaching Suggestions”that“teaching activities based on the core literacy of mathematics should grasp the essence of mathematics,create appropriate teaching situations,put forward appropriate mathematical questions,stimulate students to think and communicate,and form and develop the core literacy of mathematics.”The task-driven teaching model is a new type of teaching method that takes tasks as the main line,teachers as the guide,and students as the main body,which can enable students to engage deeply in classroom discussions and think actively.Based on the characteristics and principles of the task-driven teaching method,this paper designs a high school mathematics classroom teaching based on the task-driven teaching method,hoping to provide a reference for the majority of front-line teachers.

Measurement Analysis and Evaluation of Twenty- Five Years of Chinese Mathematics Textbooks: Visual Analysis Based on CiteSpace Knowledge Graph (1999-2024)

At present,textbooks based on core literacy have become the inevitable demands of China’s curriculum reform,and the literacy of textbook goal construction is the key to the implementation of core literacy requirements,which is a huge challenge for textbook compilers.In this paper,we use the visual metrology of the CiteSpace knowledge graph to analyze Chinese mathematics textbooks(1999-2024),hoping to guide the future direction of Chinese mathematics textbook research.

Curriculum Reform of Higher Vocational Mathematics Under the Background of Digital Transformation

Under the background of digital transformation,the reform of the higher vocational mathematics curriculum faces urgent challenges and opportunities.This article explores the impact of digital transformation on the reform of higher vocational mathematics curriculum and emphasizes the importance of improving teaching methods centered on learners.The article proposes specific reform methods and discusses the practical application of digital technology in the reform process.By combining digital technology with specific reform methods,further conducting innovative practice research,and continuously exploring the path of reform,we can effectively improve the quality of higher vocational mathematics classroom teaching and provide strong support for the cultivation of comprehensive qualities and employment abilities.

Discussion on the Skillful Use of Mind Maps in High School Mathematics Teaching

With the continuous development of China’s education,the social requirements for high school teaching are constantly improving.The teaching of high school mathematics is a key point in the high school curriculum,but also a major difficulty.Due to the strong logic and abstraction of the content of high school mathematics,some students find it very difficult to learn.In order to solve this problem,high school mathematics teachers can make use of mind maps to teach,so that students can exercise their thinking ability,and realize the improvement of comprehensive ability in mathematics.This paper analyzes the shortcomings of high school mathematics classrooms under the background of new curriculum reform and discusses the significance and methods of applying mind maps in high school mathematics classrooms,so as to put forward reasonable suggestions for realizing the efficient teaching of high school mathematics.

Enhancement of Innovation Competence of College Students Majoring in Mathematics Education through Curriculum Optimization

The innovation competence of K-12 education teachers undoubtedly plays a crucial role in fostering the innovation abilities of their students.K-12 mathematics education equips students with the critical thinking and problem-solving skills essential for their future studies in colleges and universities,helping them grasp complex techniques to address challenges in everyday life and their careers.Therefore,it is of great significance to study strategies for improving the innovation competence of college students majoring in Mathematics Education,as they will likely become K-12 education mathematics teachers directly after graduating from colleges or universities.In this paper,we study strategies for enhancing the innovation competence of college students majoring in Mathematics Education through curriculum optimization.We analyze and explain in detail the importance of innovation competence for college students majoring in Mathematics Education and the difficulties encountered in enhancing college students’innovation competence.With the help of the analysis of the importance and challenges of enhancing college students’innovation competence,we propose several strategies to improve the innovation competence of college students majoring in Mathematics Education based on curriculum optimization.The findings presented in this paper can be applied to develop strategies for college students majoring in Physics and Chemistry Education.

The Integration Strategy of Class Teacher Management and Mathematics Teaching

The professional and moral education of high school mathematics teachers will make classroom management work better,but their work pressure will also lead to classroom management problems.To do a good job in high school class teacher management and organically integrate it with mathematics teaching,we need to start from two aspects:mathematics teaching class teachers and class teacher work teaching,and penetrate mathematical thinking into daily classroom management,moral education,and classroom culture construction.Based on the attributes of the subject,we guide high school students to reflect after class to stimulate their self-management initiative through the cultivation of qualified class representatives.In addition,it is necessary to skillfully resolve classroom generative problems,change the roles of teachers and students,and integrate classroom management with mathematics teaching.