Functional Dependence of IM and HV Angle in Hallux Valgus Deformity before and after Operative

Hallux valgus is a relatively common and multifaceted complex deformity of the front part of the foot. It is the result of multiple effects of innate (endogenous) and exogenous etiological factors with different degrees of influence. The degree of hallux valgus deformity is usually assessed by radiological values of hallux valgus (HV) and intermetatarsal (IM) angles. The aim of the paper is to justify the definition of hallux valgus deformity as a function of one angle, (HVA or IMA), and then to determine the functional connection and the most suitable function equalizing the values of the angles IMA and HVA. As hallux valgus is a double angulation deformity, the analytically determined connection between the HVA and IMA angles reduces the study of the deformity to the study of function with one argument, and makes the analysis of deformity changes before and after operative treatment simpler. For the determined connections between the angles, the values of linear proportionality coefficients and regression coefficients of corresponding linear functions of analytical equalization of the value of the IM angle and the degree of deformity for a given value of the HV angle were experimentally determined. The obtained results were checked on a sample of 396 operatively treated hallux valgus deformities. The presented analytical approach and the obtained functional links of IMA and HVA enable quantitative observation of the change in the degree of deformity based on the radiologically determined value of these angles, and the established nonlinear function will be useful for evaluating the expected value of the IM angle and the degree of deformity based only on the measured value of the HV angle. .

Continuing Value Calculation with Discounted Cash Flows Method： An Application Example for Tekart Tourism Establishment Whose Shares Are Dealt in Istanbul Stock Exchange

Valuation is stated as monetary value belonging to firm assets （Verginis ＆ Taylor, 2004）. According to M. L. Rock, R. H. Rock, and Sikora （1994）, valuation is the answer of the following questions： What is the maximum price that will be paid for the firm？ What are the risk areas？ What are the results of cash flows, profitability, and balance-sheet？ Chambers （2005, p. 5）, on the other hand, estimated a probable price that will be paid for the goods and service at a specific time. For the calculation of continuing value （CV）, Verginis and Taylor （2004） used discounted cash flows （DCF） method and Onal, Karadeniz, and Kandlr （2005） used economic profit method. Klrh （2005） suggested Continuous and Constant Growing Model （Gordon Model）, Value Driver Model, and Economic Profit Model. In this study, DCF which is suggested by Onal et al. （2005） and Verginis and Taylor （2004） is used for the aim of determining CV of the firm at issue. In this study, analyses are made by using the financial statement data of a tourism business whose shares are dealt in Istanbul Stock Exchange. In consequence of the calculations, CV of the examined firm is found to be 7,485,402 TL and firm value is found to be 15,195,366 TL.

The Equality Thought in Marx’s Critique of Gotha Program and Its Value in the New Era

The idea of equality is an important part of Marxist theory system and an ideal creed pursued by mankind.Marx’s thought of equality is reflected in the Criticism of Gotha Program.Marx’s criticism of“absolute labor income”elaborates the distribution theory of the two stages of communism.The criticism of“labor determinism”defends the fundamental principle of“production decides distribution”.It criticizes the essence of“free education for all”and puts forward the idea of education equality in an ideal society.In the new era,it is helpful to improve the equality system and protect the basic rights of citizens to review their equality thoughts.What’s more,it is also helpful to develop productive forces Vigorously and consolidate the equal foundation of socialist countries.We will deepen the reform of education and improve the sense of happiness of education equality.

The Rise of China’s Women’s Basketball Team:An Exploration of Gender Equality in Professional Basketball

This article explores the rise of the Chinese women’s basketball team in professional basketball and its relationship to gender equality issues.In view of the gender differences in salary,market value,social status,and other aspects,the article proposes a series of strategies to promote the realization of gender equality for female basketball players in professional basketball.This article points out that the rise of the Chinese women’s basketball team will lead the process of gender equality and lay the foundation for a more equitable and inclusive future.To achieve this goal,this article highlights the importance of improving the competitive level of female athletes,improving basic education,promoting basketball culture,and promoting gender equality.

Minitab数据分析在烟煤黏结指数测定中的应用

阐述了全自动黏结指数搅拌仪的使用过程中常常出现一些问题,导致烟煤黏结指数测定结果常常出现偏差。应用Minitab软件中的正态性分布检验、描述性统计分析、等方差检验、等价检验等方法对烟煤黏结指数测定中采用机械搅拌煤样后的数据超差问题进行具体分析,并通过增加人工搅拌解决此类问题。

Non-equal-interval direct optimizing Verhulst model that x(n) be taken as initial value and its application

To overcome the deficiencies of the existing Verhulst GM(1,1) model, based on the existing grey theory, a non-equal-interval direct optimum Verhulst GM(1,1) model is built which chooses a modified n-th component x(n) of X(0) as the starting condition of the grey differential model. It optimizes a modified β value and the background value, and takes two times fitting optimization. The new model extends equal intervals to non-equal-intervals and is suitable for general data modelling and estimating parameters of the direct Verhulst GM(1,1). The new model does not need to pre-process the primitive data, nor accumulate generating operation (AGO) and inverse accumulated generating operation (IAGO). It is not only suitable for equal interval data modelling, but also for non-equal interval data modelling. As the new information is fully used and two times fitting optimization is taken, the fitting accuracy is the highest in all existing models. The example shows that the new model is simple and practical. The new model is worth expanding on and applying in data processing or on-line monitoring for tests, social sciences and other engineering sciences.

The Impact of Carbon Emissions on Asset Values and Operating Cash Flows： Evidence From Australian Listed Companies

In November 2011, the Australian government approved the legislation （Clean Energy Act 2011） to introduce a reduction plan of carbon emissions in Australia. This plan will be implemented from July 2012. This is one of the first accounting studies to investigate the potential impacts of this plan on long-lived asset values and operating cash flows for Australian listed companies. A sample of Australian Securities Exchange （ASX） 200 indexed companies from 2＇006 to 2010 is used. Hypotheses are tested based on Heckman＇s （1979） two-stage approach. Three regression models are developed to examine the association between carbon emissions and asset values/operating cash flows. This study finds that asset values and operating cash flows will be adversely affected, if the reduction plan is implemented. Specifically, this study finds that the book value of long-lived assets will decrease, if listed companies are considered to be emissions-liable. The book value of long-lived assets is further found to be negatively associated with listed companies＇ carbon emission levels. This study also demonstrates that operating cash flows of emissions-liable companies will be adversely affected. However, this study does not find a relationship between operating cash flows and companies＇ emission levels. The empirical findings from Australian listed companies provide the evidence that the reduction plan of carbon emissions will adversely affect corporate entities＇ asset values and operating cash flows. The results further indicate that the magnitude of the impact will be proportional to the companies＇ emission levels. The implications of these empirical findings for listed companies, for the accounting profession, and for carbon emission regulators are also discussed.

Study on the Evolution of the Contemporary Political Values in China and the United States and the Enlightenment

The importance of setting up a correct political value is self-evident. In the era of many changes, it is necessary for Chinese people to not only learn the advanced concepts and experience from other countries and also constantly absorb nutrition from traditional Chinese culture. Also, the inappropriate composition in the political values should be rethought and criticized profoundly, so that not only the political values of Chinese people can give a reflection to the superiority of socialism, and also people＇s personality and vitality are fully respected and developed.

ALGORITHMS FOR A SYSTEM OF GENERALIZED MIXED EQUILIBRIUM PROBLEMS AND A COUNTABLE FAMILY OF SOME NONLINEAR MULTI-VALUED NONEXPANSIVE-TYPE MAPS

In this paper, relaxed iterative algorithms of Krasnoselskii-type and Halpern-type that approximate a solution of a system of a generalized mixed equilibrium problem anda common fixed point of a countable family of totally quasi-C-asymptotically nonexpansivemulti-valued maps are constructed. Strong convergence of the sequence generated by thesealgorithms is proved in uniformly smooth and strictly convex real Banach spaces with Kadec-Klee property. Furthermore, several applications of our theorems are also presented. Finally,our theorems are significant improvements on several important recent results for this classof nonlinear problems.

EVA based model to estimate the Chinese listed company’s intrinsic value

This article is based on traditionally intrinsic value assessment model. We employed the assumption on the differences in future increase rates of companies, taking into account of the expected Economic Value Added (EVA) discount and the capital investment, to establish a high increase model, a two-stage EVA discount model and a three-stage EVA discount model for the intrinsic value assessment. Those models eliminate the great fluctuation of free cash flow in calculating the capital expenditure by setting aside the cash flow of the company’s investment in the year and considering only the capital cost. This method needs only to assess the EVA flow in different year in probing the intrinsic value of a company, thus give more consistent conclusion than conventional methods.

WIDELY LINEAR RLS CONSTANT MODULUS ALGORITHM FOR COMPLEX-VALUED NONCIRCULAR SIGNALS

Based on the constant modulus criterion, a new Widely Linear(WL) blind equalizer and a novel widely linear recursive least square constant modulus algorithm are proposed to improve the blind equalization performance for complex-valued noncircular signals. The new algorithm takes advantage of the WL filtering theory by taking full use of second-order statistical information of the complex-valued noncircular signals. Therefore, the weight vector contains the complete second-order information of the real and imaginary parts to decrease the residual inter-symbol interference effectively. Theoretical analysis and simulation results show that the proposed scheme can significantly improve the equalization performance for complex-valued noncircular signals compared with traditional blind equalization algorithms.

From Eigenvalues to Singular Values: A Review

The analogy between eigenvalues and singular values has many faces. The current review brings together several examples of this analogy. One example regards the similarity between Symmetric Rayleigh Quotients and Rectangular Rayleigh Quotients. Many useful properties of eigenvalues stem are from the Courant-Fischer minimax theorem, from Weyl’s theorem, and their corollaries. Another aspect regards “rectangular” versions of these theorems. Comparing the properties of Rayleigh Quotient matrices with those of Orthogonal Quotient matrices illuminates the subject in a new light. The Orthogonal Quotients Equality is a recent result that converts Eckart-Young’s minimum norm problem into an equivalent maximum norm problem. This exposes a surprising link between the Eckart-Young theorem and Ky Fan’s maximum principle. We see that the two theorems reflect two sides of the same coin: there exists a more general maximum principle from which both theorems are easily derived. Ky Fan has used his extremum principle (on traces of matrices) to derive analog results on determinants of positive definite Rayleigh Quotients matrices. The new extremum principle extends these results to Rectangular Quotients matrices. Bringing all these topics under one roof provides new insight into the fascinating relations between eigenvalues and singular values.

IFRS Adoption and the Value Relevance of Accounting Information in Nigeria： An Empirical Study

The objective of this article is to determine the effect of International Financial Reporting Standards （IFRS） adoption on value relevance of accounting information in Nigeria. The study therefore empirically analyzed the effect of IFRS adoption on value relevance of book value, earnings per share, and cash flow from operations in Nigerian firms - evidence from consumer fLrms sector. Three hypotheses guided the study. The ex-post facto research design was used. The population is made up of 25 consumer firms listed in Nigerian Stock Exchange. A sample size of 12 firms selected on the basis of availability of data among other considerations was used. The study covers a period of eight years （2008-2015）. Secondary data collected from annual reports of finns and database of Capital Assets （http：//www.capitalassets.com.ng/） were used. Multiple regression analysis was used in analyzing the data with the aid of Statistical Package for Social Sciences （SPSS） Version 22. The findings revealed that IFRS adoption has an incremental effect on the value relevance of book value, earnings per share, and cash flow from operations, with earnings per share showing the highest increment. Based on the findings, the researchers recommended that investors should consider the values of earnings, book values of equity, and cash flow from operations in the annual reports of firms prepared in accordance with IFRS before making any investment decision. However, more emphasis should be laid on earnings.

An empirical study on information content of accounting earnings and cash flow

Based on deep analyzing the colluding and checking relation of income statement and cash flow statement, this paper chooses and designs the corresponding profit index, carries on the comparative study of information content between accounting earnings and cash flows. The paper utilizes the financial data of Chinese listed company in manufacturing industry from 2003 to 2005, adopts the price model and analyzes empirical study about two kinds of profit indexes and value relevance. Studies have suggested： accounting earnings and cash flows all have relevant relations to stock prices; however, the relevance between cash flow and stock price is stronger, and cash flows have higher information quality.

Human Dignity and Human Rights： A Universal Language for Bioethics

One of the aims of the Universal Declaration on B ioethics and Human Rights （UNESCO） is to ＂promote respect for human dignity and protect human rights＂,l Here are two overarching principles at work, ensuring that the biomedical sciences fulfill their task within an ethical framework. The principle of respect for human dignity is a universal moral concept, meant to be applied in human encounters. Protecting human rights underscores the legal principle of not only affirming the fundamental equality of all human beings, but equally safeguarding it. These two principles are universally defined, but are ordinarily specified by the particular value system of individual cultures in which they are employed. It is within such particular cultural application that their relevance stands out. The thrust of this paper is that, since principles are general action guides, they actually constitute a universal language for the analysis and evaluation of all human conduct. However, there is also recognition of the fact that moral contexts vary from culture to culture, and that while the scope of the two principles above is not restricted by any particular culture, it is indeed those cultural specifics of each moral context that constitute the framework within which the principles become operational. As general action guides, I will argue that these principles lack moral relevance outside of those particular cultural settings wherein they are contextualized. Without such relevance, these principles become meaningless mantras. I will further show that such principles do not merely uphold values informed by particular cultures, but they are an embodiment of values inherent to human nature in general. Consequently, these principles do not just serve as instruments for addressing issues peculiar to ＂Western bioethics＂ or any other particular cultural setting in an exclusive sense, but are also used for moderating bioethics discourse that transcend particular cultural boundaries. I will further explain that such universal discourse is potentially instructive with regards to how cultural universals are viewed in relation to the cultural particulars, and that this discourse essentially becomes a lingua franca for cross-cultural dialogue in bioethics.

Analysis of Reliability of CET Band4

CET Band 4 has been carried out for more than a decade. It becomes so large- scaled, so popular and so influential that many testing experts and foreign language teachers are willing to do research on it. In this paper, I will mainly analyse its reliability from the perspective of writing test and speaking test.

The Non-Equidistant Grey GRM (1, 1) Model and Its Application

Applying the modeling method of Grey system and accumulated generating operation of reciprocal number for the problem of lower precision as well as lower adaptability in non-equidistant GM (1, 1) model, the calculation formulas were deduced and a non-equidistant GRM (1, 1) model generated by accumulated generating operation of reciprocal number was put forward .The grey GRM (1, 1) model can be used in non-equal interval & equal interval time series and has the characteristic of high precision as well as high adaptability. Example validates the practicability and reliability of the proposed model.

基于双层极值法的储能系统锂离子电池均衡实验设计

储能系统初始参数和运行环境的差异性,会导致电池单体荷电状态(state of charge,SOC)的不一致性,降低储能系统能量利用率。为解决上述问题,设计了基于双层极值法的锂离子电池均衡实验。采用耦合电感与Flyback变换器搭建均衡系统双层架构,建立电池组端电压、均衡电流及占空比间的关联特性;以储能电池端电压作为均衡目标,提出基于双层极值法的锂离子电池快速均衡方法;搭建电池均衡实验教学平台,设计充放电及静置均衡实验,通过仿真分析和实验数据验证所提方法的有效性。该教学实验将理论知识、实验操作及数据分析相结合,有助于提升电气工程专业相关课程实验的质量和效果。

经济政策不确定性与企业现金持有价值——有调节的中介效应

随着宏观环境波动,企业受经济政策不确定性影响较大,其对现金持有价值的影响以及渠道机制值得关注。基于沪深A股2013—2021年上市公司面板经验证据,对经济政策不确定性与企业现金持有价值的关系进行探讨,分析发现:经济政策不确定性对企业现金持有价值具有积极效应,经济政策不确定性通过加剧融资约束程度进而提高企业现金持有价值,在投资者保护度较低、非国有企业以及企业成长性较高时该正向促进作用更强,客户集中度在“经济政策不确定性—融资约束—企业现金持有价值”的整个路径和前半路径具有显著调节作用。由此,提出政府应考虑企业的风险承受能力、引导企业建立风险应对机制、促进资本市场改革、完善资金信用机制等政策建议。

市场化进程、融资约束与现金持有价值

选取我国沪深A股上市企业2013—2021年财务数据为样本,运用固定效应模型检验市场化进程对企业现金持有价值的影响及其渠道机制。研究得出:市场化进程对现金持有价值具有显著负向效应,并且融资约束起中介效应;异质性分析中发现在投资者保护度较低、信息不对称程度较高以及企业成长性较高时该效应更明显。进一步研究得出,现金持有水平还有利于缓解企业的经营风险,促进经营业绩。渠道机制表明持有高额的现金能够发挥预防性功能,在市场化进程较低时可以提高现金持有价值;企业要制定较有弹性的现金持有政策以应对不断变化的外部市场环境;对于持有现金政策的制定不可忽略融资约束这一重要中介变量。