On the New Functions of Antidumping Accounting

It is a new issue worthy of discussion whether accounting has a function of response to lawsuits in the antidumping cases. In the practice of antidumping, accounting should not only take the roles of accounting and supervision, but also have the new function of response to lawsuits. On the basis of analyzing the necessity of the extending accounting functions in antidumping accounting, the paper puts forward the extensive functions on the antidumping activities are set out from the five aspects such as complaint, pre-warning, termination, attestation, and minimization of the loss, and so on.

A Study of Accounting English from the Perspective of Function Plus Loyalty Theory

In recent years, the study of English for special purpose(ESP) has been focused by different scholars. In the research of ESP, the study of accounting English has aroused interests of different researchers. This paper will study accounting English from the perspective of translation theory—Function Plus Loyalty Theory. The research presents that the rules can be applied to accounting English.

Factors related to the functionality of community-based rural water supply and sanitation program in Indonesia

This study used multinomial logistic regression and Bayesian belief networks(BBN)to analyze factors influenc-ing the functionality of the community-based rural drinking water supply and sanitation program(PAMSIMAS)in Indonesia.28,936 PAMSIMAS projects in 33 provinces in Indonesia were analyzed.The data indicates that 85.4%of the water supply systems were fully functioning,9.1%were partially functioning,and 5.5%were not functioning.In the regression analysis,good management is positively associated with functionality and a high investment per capita is negatively associated with the functionality.The latter suggests the need for comprehen-sive economic analysis in the feasibility study in scattered housing sites and remote-undeveloped areas.We also found that high community participation at the beginning of the project was associated with the not functioning system,while women’s participation was positively associated with the functionality.Furthermore,the household connection is more likely to be functioning than communal connection.BBN analysis shows if the beneficiaries do not pay for water,the probability of not functioning systems is 20 times higher than systems with fee collec-tion.Moreover,the combination of strong management,strong financial status,and household connection rather than communal connection increases the probability of fully functioning to 98%.Improvement of data collection is also necessary to monitor the current conditions of all PAMSIMAS systems in Indonesia.This study offers a country-level perspective for better implementation of the community-based rural water supply and sanitation program in developing countries.

Shaking table test study on performance and functionality of a typical telecommunication room after earthquakes

Large numbers of basic transceiver stations,where the telecommunication room is one of the main components,comprise an important part of the telecommunication system.After earthquakes,considerable economic loss from telecommunication systems is often associated with seismic damage and functional loss of the telecommunication room.However,research related to this has been limited.In this study,shaking table tests were conducted for a full-scale typical telecommunication room,including a light-steel house and the necessary communication and power supply equipment.The tests not only focused on the seismic damage to all the structures but also considered the functions of the communication and power supply of the equipment.The interactions between these facilities and their effects on communication function were also investigated.Compared with the damage to structures,the interruption of the power supply due to earthquakes is a weak link.Finally,the damage indexes,together with their threshold values of different damage states for the communication and power supply equipment,were derived from the test results.The results of this research can contribute to the literature gaps regarding seismic performance studies of telecommunication rooms,and can serve as a valuable reference for future research on its seismic fragility and economic losses evaluation.

Sustainable reputation of lithium-ion battery supplier and its impact on transaction equilibrium in the electric vehicle supply chain

In the lithium-ion battery(LIB)supply-chain,transactions involve several rounds of ordering,production and delivery between LIB suppliers and electric vehicle(EV)manufacturers.The sustainable performance of LIB suppliers,related to various characteristics,significantly affects the participants’sustainable reputations.The EV-LIB supply-chain transaction mechanism is explored from the perspective of the exchange economy comprehensively addressing both short-term economic profit and long-term sustainable reputation.Specifically,a“profit-reputation”utility function is proposed to reflect participants’expectations regarding cooperation profit and sustainable reputation.Additionally,an Edgeworth box model is developed to describe the participant’s balance determinations as a contract curve,revealing the Pareto conditions for mutually beneficial transactions based on sustainable performance.Furthermore,several principal-agent models are established to analyze the equilibrium of sustainable transactions within the EV-LIB supply-chain under varying dominance scenarios.A case study of an EV-LIB transaction is conducted to demonstrate the feasibility and effectiveness.This study aims to assist supply chain managers,researchers and decision-makers in exploring the role of participant’s sustainable reputation and its influence on supply-chain transaction and equilibrium,particularly in the context of designing cooperative contracts and negotiation process to foster sustainable supply chains.

Intelligent Recognition Method of Insufficient Fluid Supply of Oil Well Based on Convolutional Neural Network

Traditional methods for judging the degree of insufficient fluid supply in oil wells have low efficiency and limited accuracy. To address this problem, a method for intelligently identifying the degree of insufficient fluid supply in oil wells based on convolutional neural networks is proposed in this paper. Firstly, 5000 indicator diagrams with insufficient liquid supply were collected from the oilfield site, and a sample set was established after preprocessing;then based on the AlexNet model, combined with the characteristics of the indicator diagram, a convolutional neural network model including 4 layers of convolutional layers, 3 layers of down-pooling layers and 2 layers of fully connected layers is established. The backpropagation, ReLu activation function and dropout regularization method are used to complete the training of the convolutional neural network;finally, the performance of the convolutional neural network under different iteration times and network structure is compared, and the super parameter optimization of the model is completed. It has laid a good foundation for realizing the self-adaptive and intelligent matching of oil well production parameters and formation fluid supply conditions. It has certain application prospects. The results show that the accuracy of training and verification of the method exceeds 98%, which can meet the actual application requirements on site.

Hybrid Power Bank Deployment Model for Energy Supply Coverage Optimization in Industrial Wireless Sensor Network

Energy supply is one of the most critical challenges of wireless sensor networks(WSNs)and industrial wireless sensor networks(IWSNs).While research on coverage optimization problem(COP)centers on the network’s monitoring coverage,this research focuses on the power banks’energy supply coverage.The study of 2-D and 3-D spaces is typical in IWSN,with the realistic environment being more complex with obstacles(i.e.,machines).A 3-D surface is the field of interest(FOI)in this work with the established hybrid power bank deployment model for the energy supply COP optimization of IWSN.The hybrid power bank deployment model is highly adaptive and flexible for new or existing plants already using the IWSN system.The model improves the power supply to a more considerable extent with the least number of power bank deployments.The main innovation in this work is the utilization of a more practical surface model with obstacles and training while improving the convergence speed and quality of the heuristic algorithm.An overall probabilistic coverage rate analysis of every point on the FOI is provided,not limiting the scope to target points or areas.Bresenham’s algorithm is extended from 2-D to 3-D surface to enhance the probabilistic covering model for coverage measurement.A dynamic search strategy(DSS)is proposed to modify the artificial bee colony(ABC)and balance the exploration and exploitation ability for better convergence toward eliminating NP-hard deployment problems.Further,the cellular automata(CA)is utilized to enhance the convergence speed.The case study based on two typical FOI in the IWSN shows that the CA scheme effectively speeds up the optimization process.Comparative experiments are conducted on four benchmark functions to validate the effectiveness of the proposed method.The experimental results show that the proposed algorithm outperforms the ABC and gbest-guided ABC(GABC)algorithms.The results show that the proposed energy coverage optimization method based on the hybrid power bank deployment model generates more accurate results than the results obtained by similar algorithms(i.e.,ABC,GABC).The proposed model is,therefore,effective and efficient for optimization in the IWSN.

An analysis of the spatial and temporal changes in Chinese terrestrial ecosystem service functions

Since Westman(1977) and Ehrlich(1982) put forward the concepts of "the service of nature" and "ecosystem service functions",respectively,methods for conducting value accounting for them,and their practical application have become the subjects of intense study.Based on an overview of available research findings,we discuss three scientific hypotheses.First,the terrestrial ecosystem offers both positive and negative service functions.Second,changes in terrestrial ecosystem service functions lie not only in the number of ecosystem types and the coverage area of each type,but also in their quality.Third,the value of terrestrial ecosystem service functions should be assessed both in terms of the value stocked and the value added.We collected land use data from China during the period 1999-2008,and Normalized Difference Vegetation Index data based on remote sensing images from the Global Inventory Modeling and Mapping Studies for the same period.We then calculated and analyzed spatial and temporal changes in China's terrestrial ecosystem service values over the 10-year period.Considering temporal change,the total value(stocked) of China's terrestrial ecosystem service functions decreased from 6.82 trillion Yuan RMB in 1999 to 6.57 trillion Yuan RMB in 2008.During that period,the positive value decreased by 240.17 billion Yuan RMB and the negative value increased by 8.85 billion Yuan RMB.The decrease in total value lies mainly in the humidity control,soil formation,and waste recycling functions.The total value(added) of China's terrestrial ecosystem service functions increased by 4.31 billion Yuan RMB in 2000,but decreased by 0.13 billion Yuan RMB in 2008(based on the constant price of China in 1999).The value(added) was a negative figure.From the perspective of spatial change,we can see that the supply of China's terrestrial ecosystem service functions fell slightly over the past 10 years,mainly in Northeast and Southern China.As a result of human activities on ecosystems,the loss of ecosystem service functions' value was relatively prominent in Shanxi and Gansu provinces,compared with an increase in value in Shaanxi Province.Terrestrial ecosystem service functions' value per unit area was relatively high in mid-and East China,showing a prominent spatial change over the 10-year period,but low in Western China.Some conclusions are drawn after an in-depth analysis of the factors causing the spatial and temporal changes in China's terrestrial ecosystem service functions,in the hope that our suggestions will be helpful for the management of China's terrestrial ecosystems.

Analysis of China＇s Unequal Income Distribution from the Perspective of Functional Income Distribution

China＇s unequal income distribution is to a large extent expressed in unequal functional income distribution, that is, as China＇s economy develops, the share of wage income in national income falls. The unlimited supply of labor under China＇s current dual economic structure is the major reason for this. In a disequilibrium dynamic model framework with Keynesian features, empirical analysis shows that the unlimited supply of labor not only prevents wages from responding to supply and demand situation in the labor market, but also makes them insensitive to labor productivity and price changes. This suggests that when there is a rise in labor productivity or prices following economic growth, the rise in wages may not be sufficiently marked. The benefits derived from economic growth or labor productivity increases have been, to a very large extent, converted into profits and not wages. Therefore, if we are to reverse China＇s worsening income distribution, our fundamental path should remain the maintenance of high-speed growth and the acceleration of urbanization and industrialization so that surplus rural labor can be absorbed as soon as possible.

基于Supply-hub的供应链决策模型分析

Supply-hub是一种促进供应链节点企业横向协同、纵向决策并实现资源整合的新型物流运作模式。基于过去的研究,创新性地将面向供应商的原材料Supply-hub和面向客户的产品Supply-hub合并管理并引入到由供应商、制造商、零售商组成的三级供应链中。构建不同主体负责Supply-hub运营成本的供应链最优决策模型并进行算例分析。研究表明:不同主体下,供应链的成本决策模型均具有最优解,但上下游企业共同作为主体时,供应链的总成本更优;Supply-hub的原材料配送批量与制造商生产批量比值较Supply-hub的产品配送批量与制造商生产批量比值更能影响供应链成本。

一种靶弹多功能控制器设计与实现

靶弹是模拟敌方来袭导弹技战术特性的实体空中靶标;针对退役导弹改装靶弹中面临的改装线路复杂、对动目标供靶精度不足等实际问题,对靶弹飞行控制规律和改装设计方法进行了研究探索,创新了靶弹制导控制方法,综合采用靶弹飞行控制回路状态转换、动目标供靶航路精确控制、靶弹功能扩展等关键技术,设计研制了集电气改装、接口转换、目标导引、安全控制等功能于一体的靶弹多功能控制器,实现了退役飞航导弹到多用途靶弹的通用化、标准化改装,探索了一种经济而有效的靶弹开发方法;试验结果表明,该多功能控制器具备简便可靠、工作量小、通用性好、弹道控制灵活等突出特点,较好地解决了靶弹改装难题,满足了防空武器系统试验训练的需要。

基于水供需服务流及外溢价值核算的太湖流域横向生态补偿机制

通过生态补偿协调流域内经济发展与生态保护的关系、缓解上下游利益相关者之间的矛盾是保障流域经济社会可持续发展的关键措施,而流域生态补偿核定的关键在于两点:一是如何模拟并量化水供需服务流动的流向、流量、流速及路径以明确供需双方及其空间关系;二是如何实现栅格尺度-地理单元-行政单元的尺度推演以实现不同行政单元之间生态系统服务的盈余、占用、外溢核算。整合卫星遥感、经济社会统计、水文气象观测等多源异构数据,集成水量平衡、水供需服务流动、生态价值核算等方法,构建了基于水供需流动及其外溢价值核算的流域横向生态补偿标准核定框架,利用D8流向法解决了水供需服务流动的流向、流量、流速及路径模拟与量化,实现了“栅格尺度-地形单元-行政单元”空间尺度推演的外溢价值核算,形成了流域内横向水生态补偿资金收取与分配方案。以太湖流域为例,在全面分析水资源外溢、占用及其价值的基础上,解析了县域尺度的水供需时空关系、流动路径及属性特征,辅以水质指标进而明确界定了责任方与补偿对象,形成了补偿资金收取与分配方案。结果表明,太湖流域水供需双方界线清晰、服务流近似于自然汇流过程,供给方以流域西部、西南部、中部县域为主,特别是西部至中部的县域,应受偿资金较多,平均各县应受偿资金比例超过2%/a,应受偿资金最多的嘉善区,比例超过19.66%/a;需求方聚集于流域中部、东部,特别是黄浦江自然汇流沿岸县域,应收取补偿资金较多,平均各县应收取资金比例超过5%/a,应收取最多的浦东新区,比例超过15.48%/a;净补偿资金基本呈现西高东低的分布特征,流域的大部分城市核心区的县域净补偿资金为负值。研究的核定框架、量化核算方法、资金统筹方案可应用到其他流域的横向生态补偿机制构建,实现流域内部与流域之间生态保护和经济发展的整体协调。

积石山6.2级地震供水系统震害调查与分析

2023年12月18日甘肃省积石山县发生6.2级地震,造成当地各类工程结构发生不同程度的破坏,导致了重大人员伤亡。基于调查资料,总结了供水系统中的建(构)筑物、设施设备和供水管网的震害特征。研究表明:经过正规抗震设计和施工的建筑物震害较轻,表明我国抗震设计规范发挥了积极作用;低烈度区水厂设施设备因地震破坏而停运,个别设备漏油污染了水质,进而导致了供水能力下降;位于高烈度区的供水管网在老旧钢质管道连接处发生多处破坏,出现了水量不足、水压降低的情况,给居民生活造成了不利影响。最后,从采取设备减隔震技术、管道和设备接口采用柔性连接、选择供水管道材质、全面开展管网漏损排查等四个方面提出了恢复重建的建议。

数字经济与品牌投资融合发展探析

当今世界正在经历一场大范围、深层次的由数字技术带来的社会经济革命,数字经济发展成了一个全新的经济类型。产品如何在市场中脱颖而出,关键问题在于有效的价值定位和独特的销售点,品牌独有的外溢效应赋予产品附加价值,数字经济以其独特优势为产品提供新平台、新模式。通过品牌投资数字化、研发创新推动品牌建设、云数据结构化调整,以及需求与服务业深度融合等措施,可以发挥数字经济与品牌投资的协同效应,互相促进、互相影响,带动市场经济发展。

功能主义趋势下保证金账户担保的去典型化研究

《民法典》的出台使保证金账户担保的性质实现了从典型担保到非典型担保的跨越,但在司法实践中,保证金账户担保的法律性质和具体规则难以摆脱典型担保对其根深蒂固的影响,究其原因在于我国立法受德国民法教义学影响深远,将担保权归属于物权阻碍了担保功能的发挥。因此,应当回归担保权优先受偿的本质功能,弱化保证金账户的担保客体的特定化要求,强化保证金账户担保的公示,使保证金账户担保真正“去典型化”。

新常态下海洋经济新旧动能转换测评与影响因素分析

海洋经济新旧动能转换是坚持新发展理念、深化海洋供给侧结构性改革、推动海洋经济转型升级的重要标志,对实现海洋经济高质量发展有重要意义。基于海洋经济新旧动能转换内涵与机理,从需求侧、供给侧、结构转换动能三个维度构建综合评价指标体系;运用主客观赋权法、TOPSIS模型和核密度估计,对中国2006—2020年海洋经济新旧动能转换进行测算与评价;引入GWR模型探讨中国沿海11个省份各影响因素的空间异质性。结果表明,中国海洋经济新旧动能转换综合指数总体呈现波动上升趋势。其中,结构转换动能提升最为显著,需求侧动能总体呈波动上升态势,供给侧动能转换指数整体发展水平不高,对海洋经济新旧动能转换贡献力度较小;2006—2020年,中国海洋经济新旧动能转换指数差异呈先缩小后扩大继而再缩小的变化过程;陆域经济发展水平、海洋产业结构水平、海洋科技创新水平对海洋经济动能转换的提升起正向作用,各因素影响效应具有空间异质性。

不同针灸介入时机对大脑中动脉供血区急性脑梗死神经功能预后的影响

目的观察不同针灸介入时机对大脑中动脉供血区急性脑梗死神经功能预后的影响。方法回顾性选取2020年1月—2022年8月收治的116例大脑中动脉供血区急性脑梗死患者的临床资料进行分析,根据针灸介入时机分为两组。两组均进行静脉溶栓及常规药物治疗,观察组61例患者于发病72 h内给予针灸治疗,对照组55例患者于发病2周时给予针灸治疗。检测两组不同时间点侧支循环代偿情况、脑损伤标志物的水平,评估两组不同时间点简易精神状态检查(Mini-mental state examination,MMSE)评分、神经功能评分、Barthel指数(Barthel index,BI)评分、肢体运动功能评分、中医症状评分的差异,统计两组疗效。结果治疗前,两组侧支循环代偿情况比较,差异无统计学意义(P>0.05)。治疗4周和随访时,两组患侧大脑前动脉平均血流速度与对侧大脑中动脉平均血流速度的比值(Ratio of the average flow ve⁃locity of the affected anterior cerebral artery to the average flow velocity of the contralateral middle cerebral artery,iVACA/cVM⁃CA)较治疗前升高,观察组同时间点较对照组更高(P<0.05);两组患侧大脑后动脉平均血流速度与对侧大脑中动脉平均血流速度的比值(Ratio of the average flow velocity of the affected posterior cerebral artery to the average flow velocity of the contralateral middle cerebral artery,iVPCA/cVMCA)与治疗前比较,差异无统计学意义(P>0.05)。治疗前,两组脑损伤标志物比较,差异无统计学意义(P>0.05)。治疗4周和随访时,两组脑源性神经营养因子(Brain-derived neurotrophic factor,BDNF)较治疗前升高,观察组同时间点较对照组更高(P<0.05);两组钙结合蛋白β(Calcium binding proteinβ,S100β)、神经胶质纤维酸性蛋白(Glial fibrillary acid protein,GFAP)较治疗前下降,观察组同时间点较对照组更低(P<0.05)。治疗前,两组Fugl-Meyer评分、中医症状评分等相关评分比较,差异无统计学意义(P>0.05)。治疗4周和随访时,两组MMSE评分、BI评分及上肢和下肢Fugl-Meyer评分较治疗前升高,观察组同时间点较对照组更高(P<0.05);两组美国国立卫生院神经功能缺损(National institutes of health stroke scale,NIHSS)评分、中医症状评分较治疗前下降,观察组同时间点较对照组更低(P<0.05)。观察组总有效率为88.52%(54/61)高于对照组的72.73%(40/55),差异有统计学意义(P<0.05)。结论发病72h内采用针灸治疗可改善大脑中动脉供血区急性脑梗死脑损伤标志物的表达,改善脑血流,促进神经功能的恢复,有利于疾病的康复。

湘西森林旅游区域生态服务功能与价值估算

【目的】湘西是我国南方重要的生态功能区,在森林旅游区域实施林分抚育协同森林旅游开发,对推动地区绿色发展有益。【方法】面积迭置获取森林旅游区域生态服务价值估算依据,采用货币价值法、森林旅游功能指数(FTFI)和偏离-份额分析法(SSM),系统评价湘西森林旅游区域生态服务价值演变与空间特征。【结果】1)近20年来湘西森林旅游区域生态服务价值增加了771.90万元/hm^(2),年均增长38.59万元/hm^(2),县均增加32.16万元/hm^(2)。区域单位面积价值排序为:3A级及以上旅游景区(352.14亿元)>国有林场(121.06亿元)>国家森林(湿地)公园(115.86亿元)>自然保护区(99.18亿元)>全国乡村旅游扶贫重点村(47.83亿元)>中国少数民族特色村寨(27.71亿元)>文物保护单位(8.12亿元),森林旅游区域年均价值居前五位的是慈利县、永顺县、桑植县、永定区和沅陵县,居后五位的是洪江市、辰溪县、麻阳县、花垣县和新晃县;2)3A级及以上旅游景区价值最少县域为洪江市(1.16万元/hm^(2)),永定区、慈利县等12个县域的自然保护区区域价值为0,靖州县、龙山县等10个县域文物保护单位价值为0.01万元/hm^(2),桑植县、泸溪县等4个县域国家森林(湿地)公园单位价值为0,国有林场、全国乡村旅游扶贫重点村、中国少数民族特色村寨单位价值最少县域为芷江县(0.18万元/hm^(2))、花垣县(0.12万元/hm^(2))和麻阳县(0.08万元/hm^(2));3)森林旅游区域的固碳释氧、涵养水源功能价值县均达390.43万元/hm^(2)和382.94万元/hm^(2),保育土壤、积累营养物质和保护生物多样性价值较大,森林景观价值县均为11.01万元/hm^(2)。各时段永定区、慈利县、桑植县、永顺县的森林旅游功能指数较大,均超过了1.5的水平值,其他20个县域基本持平。【结论】湘西森林旅游区域生态服务功能多样、价值不断增加,3A级及以上旅游景区、国有林场、国家森林(湿地)公园、自然保护区是发挥生态服务价值的主要区域类型。加强县域协作,坚持森林主体功能定位,调整森林生态绩效结构,合理划定森林生态服务功能分区,能提高森林旅游区域生态服务价值供给水平。

中国出口能源的供给价格弹性大小的一个估计——基于CES生产函数的估计

基于CES生产函数形式,文章推导了出口商品供给价格弹性的表达式。根据中国1997年至2017年的能源数据,文章计算出中国出口能源的供给价格弹性值。文章计算结果显示,中国出口能源供给价格弹性值为0.868266。从出口能源品种上看,中国出口能源商品供给价格弹性值存在很大的差异性。文章计算结果显示,中国出口煤炭的供给价格弹性值为-1.328703,中国出口石油的供给价格弹性值为-3.148054,中国出口电力的供给价格弹性为0.335038。