新质生产力背景下国际化会计人才培养模式探究

新质生产力发展对国际化会计人才能力培养提出了新挑战和新要求。文章分析了新质生产力的发展状况及其对会计行业的影响,明确了新质生产力背景下国际化会计人才培养的核心能力目标,包括全球视野与跨文化能力、专业英语应用能力、人机协同思维与数字技术应用能力、创新精神与跨界会计拓展能力、社会责任感和战略决策支持能力等。基于此,提出了“三融合两协同”的国际化会计人才培养模式,强调会计专业知识与英语、其他学科及数字技术的融合,以及学校与企业、线上与线下的协同合作,并且以会计英语课程为抓手,通过“IMPACT”会计英语教学模型的应用实现培养目标。文章为新质生产力背景下培养高素质国际化会计人才提供了可行的路径和方法,具有借鉴意义。

美国教师评估与退出机制的构建及其启示:基于对IMPACT教师评估系统的剖析

为探索我国教师评估与退出机制的建立与运行,采用文本分析方法对美国华盛顿哥伦比亚特区IMPACT评估系统操作指南进行分析,总结IMPACT评估系统的运行体系与特点,为我国教师评估与退出机制提供借鉴。IMPACT评估系统通过覆盖全体的评估对象、专业多元的评估责任主体、丰富具体的评估内容、清晰透明的评估流程以及奖罚分明的评估结果对华盛顿特区公立学校系统教师进行评估,整个系统呈现出评估内容专业化、评估过程公正化、评估结果差异化和评估系统动态化等特点。综观IMPACT评估系统的设计与运行,我国在构建教师评估与退出机制时,应注意在体系建设上强调政府提供制度支持;在评估内容与标准上关注教师能力;在评估责任主体上要兼顾多方利益群体;在系统设计上要因地制宜;最后在系统实施过程中更要注重宽严适度。

The impact of demographic dynamics on food consumption and its environmental outcomes:Evidence from China

With increasing population and changing demographics,food consumption has experienced a significant transition in quantity and quality.However,a dearth of knowledge remains regarding its environmental impacts and how it responds to demographic dynamics,particularly in emerging economies like China.Using the two-stage Quadratic Almost Demand System(QUAIDS)model,this study empirically examines the impact of demographic dynamics on food consumption and its environmental outcomes based on the provincial data from 2000 to 2020 in China.Under various scenarios,according to changes in demographics,we extend our analysis to project the long-term trend of food consumption and its environmental impacts,including greenhouse gas(GHG)emissions,water footprint(WF),and land appropriation(LA).The results reveal that an increase in the proportion of senior people significantly decreases the consumption of grain and livestock meat and increases the consumption of poultry,egg,and aquatic products,particularly for urban residents.Moreover,an increase in the proportion of males in the population leads to higher consumption of poultry and aquatic products.Correspondingly,in the current scenario of an increased aging population and sex ratio,it is anticipated that GHG emissions,WF,and LA are likely to decrease by 1.37,2.52,and 3.56%,respectively.More importantly,in the scenario adhering to the standards of nutritional intake according to the Dietary Guidelines for Chinese Residents in 2022,GHG emissions,WF,and LA in urban areas would increase by 12.78,20.94,and 18.32%,respectively.Our findings suggest that changing demographics should be considered when designing policies to mitigate the diet-environment-health trilemma and achieve sustainable food consumption.

Impact resistance performance and optimization of the sand-EPE composite cushion in rock sheds

Rock sheds are widely used to prevent rockfall disasters along roads in mountainous areas.To improve the capacity of rock sheds for resisting rockfall impact,a sand and expandable polyethylene(EPE)composite cushion was proposed.A series of model experiments of rockfall impact on rock sheds were conducted,and the buried depth of the EPE foam board in the sand layer was considered.The impact load and dynamic response of the rock shed were investigated.The results show that the maximum impact load and dynamic response of the rock shed roof are all significantly less than those of the sand cushion.Moreover,as the distance between the EPE foam board and rock shed roof decreases,the maximum rockfall impact force and impact pressure gradually decrease,and the maximum displacement,acceleration and strain of the rock shed first decrease and then change little.In addition,the vibration acceleration and vertical displacement of the rock shed roof decrease from the centre to the edge and decrease faster along the longitudinal direction than that along the transverse direction.In conclusion,the buffering effect of the sand-EPE composite cushion is better than that of the pure sand cushion,and the EPE foam board at a depth of 1/3 the thickness of the sand layer is appropriate.

Correction:Impact of Transition Metal Layer Vacancy on the Structure and Performance of P2 Type Layered Sodium Cathode Material

Following publication of the original article[1],the authors reported that the author Hun-Gi Jung should be affiliated as 3,4 and 5 instead of 4 and 5.The author’s name“A.-Yeon Kim”needed to be updated to“A-Yeon Kim”,removing the period.The correct author’s name and affiliation have been provided in this Correction.The original article[1]has been corrected.

Impacts of Future Changes in Heavy Precipitation and Extreme Drought on the Economy over South China and Indochina

Heavy precipitation and extreme drought have caused severe economic losses over South China and Indochina(INCSC)in recent decades.Given the areas with large gross domestic product(GDP)in the INCSC region are distributed along the coastline and greatly affected by global warming,understanding the possible economic impacts induced by future changes in the maximum consecutive 5-day precipitation(RX5day)and the maximum consecutive dry days(CDD)is critical for adaptation planning in this region.Based on the latest data released by phase 6 of the Coupled Model Intercomparison Project(CMIP6),future projections of precipitation extremes with bias correction and their impacts on GDP over the INCSC region under the fossil-fueled development Shared Socioeconomic Pathway(SSP5-8.5)are investigated.Results indicate that RX5day will intensify robustly throughout the INCSC region,while CDD will lengthen in most regions under global warming.The changes in climate consistently dominate the effect on GDP over the INCSC region,rather than the change of GDP.If only considering the effect of climate change on GDP,the changes in precipitation extremes bring a larger impact on the economy in the future to the provinces of Hunan,Jiangxi,Fujian,Guangdong,and Hainan in South China,as well as the Malay Peninsula and southern Cambodia in Indochina.Thus,timely regional adaptation strategies are urgent for these regions.Moreover,from the sub-regional average viewpoint,over two thirds of CMIP6 models agree that maintaining a lower global warming level will reduce the economic impacts from heavy precipitation over the INCSC region.

Reinforcing effects of polypropylene on energy absorption and fracturing of cement-based tailings backfill under impact loading

Polypropylene(PP)fiber-reinforced cement-based tailings backfill(FRCTB)is a green compound material with superior crack resistance and has good prospects for application in underground mining.However,FRCTB exhibits susceptibility to dynamic events,such as impact ground pressure and blast vibrations.This paper investigates the energy and crack distribution behavior of FRCTB under dynamic impact,considering the height/diameter(H/D)effect.Split Hopkinson pressure bar,industrial computed tomography scan,and scanning electron microscopy(SEM)experiments were carried out on six types of FRCTB.Laboratory outcomes confirmed fiber aggregation at the bottom of specimens.When H/D was less than 0.8,the proportion of PP fibers distributed along theθangle direction of80°-90°increased.For the total energy,all samples presented similar energy absorption,reflectance,and transmittance.However,a rise in H/D may cause a rise in the energy absorption rate of FRCTB during the peak phase.A positive correlation existed between the average strain rate and absorbed energy per unit volume.The increase in H/D resulted in a decreased crack volume fraction of FRCTB.When the H/D was greater than or equal to 0.7,the maximum crack volume fraction of FRCTB was observed close to the incidence plane.Radial cracks were present only in the FRCTB with an H/D ratio of 0.5.Samples with H/D ratios of 0.5 and 0.6 showed similar distributions of weakly and heavily damaged areas.PP fibers can limit the emergence and expansion of cracks by influencing their path.SEM observations revealed considerable differences in the bonding strengths between fibers and the FRCTB.Fibers that adhered particularly well to the substrate were attracted together with the hydration products adhering to surfaces.These results show that FRCTB is promising as a sustainable and green backfill for determining the design properties of mining with backfill.

Enhanced structural damage behavior of liquid-filled tank by reactive material projectile impact

A series of ballistic experiments were performed to investigate the damage behavior of high velocity reactive material projectiles(RMPs) impacting liquid-filled tanks,and the corresponding hydrodynamic ram(HRAM) was studied in detail.PTFE/Al/W RMPs with steel-like and aluminum-like densities were prepared by a pressing/sintering process.The projectiles impacted a liquid-filled steel tank with front aluminum panel at approximately 1250 m/s.The corresponding cavity evolution characteristics and HRAM pressure were recorded by high-speed camera and pressure acquisition system,and further compared to those of steel and aluminum projectiles.Significantly different from the conical cavity formed by the inert metal projectile,the cavity formed by the RMP appeared as an ellipsoid with a conical front.The RMPs were demonstrated to enhance the radial growth velocity of cavity,the global HRAM pressure amplitude and the front panel damage,indicating the enhanced HRAM and structural damage behavior.Furthermore,combining the impact-induced fragmentation and deflagration characteristics,the cavity evolution of RMPs under the combined effect of kinetic energy impact and chemical energy release was analyzed.The mechanism of enhanced HRAM pressure induced by the RMPs was further revealed based on the theoretical model of the initial impact wave and the impulse analysis.Finally,the linear correlation between the deformation-thickness ratio and the non-dimensional impulse for the front panel was obtained and analyzed.It was determined that the enhanced near-field impulse induced by the RMPs was the dominant reason for the enhanced structural damage behavior.

The coupling control of biological precursors and environmental factors onβ-carotane enrichment in alkaline lacustrine source rocks:A case study from the Fengcheng formation in the western Junggar Basin,NW China

The organic-rich mudstones and dolostones of the Permian Fengcheng Formation(Fm.)are typically alkaline lacustrine source rocks,which are typified by impressively abundantβ-carotane.Abundant β-carotane has been well acknowledged as an effective indicator of biological sources or depositional environments.However,the specific biological sources of β-carotane and the coupling control of biological sources and environmental factors on the enrichment of β-carotane in the Fengcheng Fm.remains obscure.Based on a comprehensive investigation of the bulk,molecular geochemistry,and organic petrology of sedimentary rocks and the biochemistry of phytoplankton in modern alkaline lakes,we proposed a new understanding of the biological precursors of β-carotane and elucidated the enrichment mechanism of β-carotane in the Fengcheng Fm.The results show that the biological precursors crucially control the enrichment of β-carotane in the Fengcheng Fm.The haloalkaliphilic cyanobacteria are the primary biological sources of β-carotane,which is suggested by a good positive correlation between the 2-methylhopane index,7-+8-methyl heptadecanes/C_(max),C_(29%),and β-carotane/C_(max)in sedimentary rocks and the predominance of cyanobacteria with abundantβ-carotene in modern alkaline lakes.The enrichment of β-carotane requires the reducing condition,and the paleoredox state that affects the enrichment of β-carotane appears to have a threshold.The paleoclimate conditions do not considerably impact the enrichment of β-carotane,but they have some influence on the water's paleosalinity by affecting evaporation and precipitation.While it does not directly affect the enrichment of β-carotane in the Fengcheng Fm.,paleosalinity does have an impact on the cyanobacterial precursor supply and the preservation conditions.

废冰箱回收利用环境效益评估——基于IMPACT WORLD+方法

废电器是产生量大且增速快的一类固体废物.我国构建的废电器回收体系是实施碳达峰?碳中和的重要举措,但废电器回收利用体系的环境效益尚不清楚.利用IMPACTWORLD+方法,从不同环境影响类型出发评估废电器回收处理的环境效益,并通过损害类型指标量化评价.结果表明,废冰箱回收利用的损害类型指标“人体健康”和“生态环境质量”的结果分别为-10592.501EUR2015和-8211.357EUR2015,合计为-18803.857EUR2015,即环境收益相当于18803.857EUR2015.据此估算,中国2021年废电器回收处理体系中仅废冰箱回收利用的环境收益可达12.82亿EUR2015.研究结果表明废电器回收处理的环境收益十分可观,有望为废电器回收行业的可持续发展提供新的助力.

2023:A year of accomplishments for the 13 Science Citation Index Expanded-and Emerging Sources Citation Index-indexed Baishideng journals

In 2023,Baishideng Publishing Group(Baishideng)routinely published 47 openaccess journals,including 46 English-language journals and 1 Chinese-language journal.Our successes were accomplished through the collective dedicated efforts of Baishideng staffs,Editorial Board Members,and Peer Reviewers.Among these 47 Baishideng journals,7 are included in the Science Citation Index Expanded(SCIE)and 6 in the Emerging Sources Citation Index(ESCI).With the support of Baishideng authors,company staffs,Editorial Board Members,and Peer Reviewers,the publication work of 2023 is about to be successfully completed.This editorial summarizes the 2023 activities and accomplishments of the 13 SCIEand ESCI-indexed Baishideng journals,outlines the Baishideng publishing policy changes and additions made this year,and highlights the unique advantages of Baishideng journals.

Instrumented oscillographic study on impact toughness of an axle steel DZ2 with different tempering temperatures

Compared with the conventional Charpy impact test method,the oscillographic impact test can help in the behavioral analysis of materials during the fracture process.In this study,the trade-off relationship between the strength and toughness of a DZ2 axle steel at various tempering temperatures and the cause of the improvement in impact toughness was evaluated.The tempering process dramatically influenced carbide precipitation behavior,which resulted in different aspect ratios of carbides.Impact toughness improved along with the rise in tempering temperature mainly due to the increase in energy required in impact crack propagation.The characteristics of the impact crack propagation process were studied through a comprehensive analysis of stress distribution,oscilloscopic impact statistics,fracture morphology,and carbide morphology.The poor impact toughness of low-tempering-temperature specimens was attributed to the increased number of stress concentration points caused by carbide morphology in the small plastic zone during the propagation process,which resulted in a mixed distribution of brittle and ductile fractures on the fracture surface.

A novel approach to the dynamic response analysis of Euler-Bernoulli beams resting on a Winkler soil model and subjected to impact loads

This work presents a novel approach to the dynamic response analysis of a Euler-Bernoulli beam resting on a Winkler soil model and subjected to an impact loading.The approach considers that damping has much less importance in controlling the maximum response to impulsive loadings because the maximum response is reached in a very short time,before the damping forces can dissipate a significant portion of the energy input into the system.The development of two sine series solutions,relating to different types of impulsive loadings,one involving a single concentrated force and the other a distributed line load,are presented.This study revealed that when a simply supported Euler-Bernoulli beam,resting on a Winkler soil model,is subject to an impact load,the resulting vertical displacements,bending moments and shear forces produced along the span of the beam are considerably affected.In particular,the quantification of this effect is best observed,relative to the corresponding static solution,via an amplification factor.The computed impact amplification factors,for the sub-grade moduli used in this study,were in magnitude greater than 2,thus confirming the multiple-degree-of-freedom nature of the problem.

Velocity equation for grenades while impacting on dry sand media

This paper deals with the collision of sphere shape grenades with sand media.The central issue of the article is the establishing of an empirical velocity equation of the grenade while impacting on sand that is used to solve motion equations of the mechanical mechanism inside the impact grenade fuze.The paper focuses on impact velocities that are lower than 5 m s^(-1).An experiment was conducted to study the velocity of the grenade while impacting on dry sand.A high-speed camera video was used to capture the grenade positions.The grenade velocity in the impact process was generated from these video data.Some types of fitting curves are used to regress the velocity equation of the grenade while interacting with the sand media and the best-fitting model is chosen.The result shows the regression curve has a high correlation with the experiment data for grenade velocities below 5 m s^(-1).The received regression equation is useful for analyzing the working ability of the inertial mechanism inside the impact grenade or analyzing and choosing the appropriate parameters of each part in the inertial mechanism to meet the required characteristics of the mechanism.

On the effect of pitch and yaw angles in oblique impacts of smallcaliber projectiles

A terminal ballistic analysis of the effects of 7.62 mm × 51 AP P80 rounds on inclined high-strength armor steel plates is the focus of the presented study.The findings of an instrumented ballistic testing combined with 3D advanced numerical simulations performed using the IMPETUS Afea? software yielded the conclusions.The experimental verification proved that slight differences in the pitch-andyaw angles of a projectile upon an impact caused different damage types to the projectile’s core.The residual velocities predicted numerically were close to the experimental values and the calculated core deviations were in satisfactory agreement with the experimental results.An extended matrix of the core deviation angles with combinations of pitch-and-yaw upon impact angles was subsequently built on the basis of the numerical study.The presented experimental and numerical investigation examined thoroughly the influence of the initial pitch and yaw angles on the after-perforation projectile’s performance.

Effects of projectile parameters on the momentum transfer and projectile melting during hypervelocity impact

The effects of projectile/target impedance matching and projectile shape on energy,momentum transfer and projectile melting during collisions are investigated by numerical simulation.By comparing the computation results with the experimental results,the correctness of the calculation and the statistical method of momentum transfer coefficient is verified.Different shapes of aluminum,copper and heavy tungsten alloy projectiles striking aluminum,basalt,and pumice target for impacts up to 10 km/s are simulated.The influence mechanism of the shape of the projectile and projectile/target density on the momentum transfer was obtained.With an increase in projectile density and length-diameter ratio,the energy transfer time between the projectile and targets is prolonged.The projectile decelerates slowly,resulting in a larger cratering depth.The energy consumed by the projectile in the excavation stage increased,resulting in lower mass-velocity of ejecta and momentum transfer coefficient.The numerical simulation results demonstrated that for different projectile/target combinations,the higher the wave impedance of the projectile,the higher the initial phase transition velocity and the smaller the mass of phase transition.The results can provide theoretical guidance for kinetic impactor design and material selection.

Tracking direct and indirect impact on technology and policy of transformative research via ego citation network

Purpose:The disseminating of academic knowledge to nonacademic audiences partly relies on the transition of subsequent citing papers.This study aims to investigate direct and indirect impact on technology and policy originating from transformative research based on ego citation network.Design/methodology/approach:Key Nobel Prize-winning publications(NPs)in fields of gene engineering and astrophysics are regarded as a proxy for transformative research.In this contribution,we introduce a network-structural indicator of citing patents to measure technological impact of a target article and use policy citations as a preliminary tool for policy impact.Findings:The results show that the impact on technology and policy of NPs are higher than that of their subsequent citation generations in gene engineering but not in astrophysics.Research limitations:The selection of Nobel Prizes is not balanced and the database used in this study,Dimensions,suffers from incompleteness and inaccuracy of citation links.Practical implications:Our findings provide useful clues to better understand the characteristics of transformative research in technological and policy impact.Originality/value:This study proposes a new framework to explore the direct and indirect impact on technology and policy originating from transformative research.

Study on damage mechanism and damage distribution of the rear plate under impact of debris cloud

The debris cloud generated by the hypervelocity impact(HVI)of orbiting space debris directly threatens the spacecraft.A full understanding of the damage mechanism of rear plate is useful for the optimal design of protective structures.In this study,the hypervelocity yaw impact of a cylindrical aluminum projectile on a double-layer aluminum plate is simulated by the FE-SPH adaptive method,and the damage process of the rear plate under the impact of the debris cloud is analyzed based on the debris cloud structure.The damage process can be divided into the main impact stage of the debris cloud and the structural response of the rear plate.The main impact stage lasts a short time and is the basis of the rear plate damage.In the stage of structure response,the continuous deformation and inertial motion of the rear plate dominate the perforation of the rear plate.We further analyze the damage mechanism and damage distribution characteristics of the rear plate in detail.Moreover,the connection between velocity space and position space of the debris cloud is established,which promotes the general analysis of the damage law of debris cloud.Based on the relationship,the features of typical damage areas are identified by the localized fine analysis.Both the cumulative effect and structural response cause the perforation of rear plate;in the non-perforated area,cratering by the impact of hazardous fragments is the main damage mode of the rear plate.

Nonlinear Impact Damage Evolution of Charpy Type and Analysis of Its Key Influencing Factors

The current research of Charpy impact mainly focuses on obtaining the ductile brittle transition temperature of materials by experiments.Compared with experiments,numerical simulation can study many problems with harsh conditions.However,there are still few studies on the influence of geometric factors such as side grooves.In this paper,the geometry of standard Charpy impact test is designed.Specimens with different widths and side grooves are tested.The finite element model of Charpy impact was established by ABAQUS software.Use test results and simulation results to verify each other.The effects of sample width,side groove depth and side groove bottom fillet on the impact fracture resistance of the sample were studied.The results show that the specimen width is positively correlated with the impact toughness of the specimen.The side groove greatly reduces the impact toughness of the material;the toughness of side groove decreases with the increase of depth;the fracture toughness of side groove decreases with the increase of fillet at the bottom of side groove.The proportion of toughness energy to impact energy of samples was analyzed.The results show that the toughness energy accounts for about 70%of the impact energy of the sample,which has little to do with the geometric characteristics of the sample.This study presents a reliable method for studying Charpy impact tests.The influence of geometric parameters is obtained,which provides a reference method for the study of impact toughness of high toughness materials.

Predicting impact strength of perforated targets using artificial neural networks trained on FEM-generated datasets

The paper considers application of artificial neural networks(ANNs)for fast numerical evaluation of a residual impactor velocity for a family of perforated PMMA(Polymethylmethacrylate)targets.The ANN models were trained using sets of numerical results on impact of PMMA plates obtained via dynamic FEM coupled with incubation time fracture criterion.The developed approach makes it possible to evaluate the impact strength of a particular target configuration without complicated FEM calculations which require considerable computational resources.Moreover,it is shown that the ANN models are able to predict results for the configurations which cannot be processed using the developed FEM routine due to numerical instabilities and errors:the trained neural network uses information from successful computations to obtain results for the problematic cases.A simple static problem of a perforated plate deformation is discussed prior to the impact problem and preferable ANN architectures are presented for both problems.Some insight into the perforation pattern optimization using a genetic algorithm coupled with the ANN is also made and optimized perforation patterns which theoretically enhance the target impact strength are constructed.