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中国上市公司会计舞弊方式实证研究

审计研究 2009年第5期 82-89页

作者：岳殿民韩传模吴晓丹 chao-hsien chu 河北工业大学管理学院 300130 天津财经大学会计学系 ThePennsylvania State University

本文以中国证券监督委员会2002—2006年度公开处罚公告为蓝本,选取90家舞弊上市公司为样本,运用统计描述与数量分析的方法,对现阶段中国上市公司会计舞弊的基本类型、基本目的、基本手段和表现及涉案人员和处罚情况进行了统计分析。最后... 详细信息

本文以中国证券监督委员会2002—2006年度公开处罚公告为蓝本,选取90家舞弊上市公司为样本,运用统计描述与数量分析的方法,对现阶段中国上市公司会计舞弊的基本类型、基本目的、基本手段和表现及涉案人员和处罚情况进行了统计分析。最后,从宏观和微观两个层次提出了相应的反舞弊对策。

关键词：会计舞弊上市公司统计分析

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基于SA-SVM的众筹违约风险预警模型

统计与信息论坛 2018年第11期33卷 70-77页

作者：李杰马士豪靳孟宇 chao-hsien chu 河北工业大学经济管理学院天津300401 宾夕法尼亚州立大学信息科学与技术学院 pausa16802

随着中国众筹市场的不断发展,众筹出资人与众筹平台对违约风险的管控要求不断提升。由于众筹存在信息严重不对称、时间跨度长、违约损失大等特点,对高违约风险的众筹项目进行预警可有效规避风险,降低损失。通过分析众筹违约相关因素,结... 详细信息

随着中国众筹市场的不断发展,众筹出资人与众筹平台对违约风险的管控要求不断提升。由于众筹存在信息严重不对称、时间跨度长、违约损失大等特点,对高违约风险的众筹项目进行预警可有效规避风险,降低损失。通过分析众筹违约相关因素,结合众筹平台提供的公开信息,从众筹项目基本特征、发起人信用度、项目关联度、项目融资进展四个方面构建众筹违约风险预警指标体系;在上述分析的基础上,将模拟退火(SA)算法与支持向量机(SVM)相结合,构建众筹违约风险预警模型,实证研究结果表明该模型鲁棒性好、精度高,能有效预警众筹项目违约风险。

关键词：众筹违约预警模拟退火支持向量机随机森林

新订单下基于资源共享差异性的作业成本系统计量误差建模

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管理评论 2016年第12期28卷 235-243页

作者：吴晓丹李娟刘丹岳殿民 chao-hsien chu 河北工业大学经济管理学院天津300130 美国宾西法尼亚州立大学UP分校 pa16801

通过对作业成本系统中计量误差的分析,建立基于作业成本法的考虑资源共享差异性因素的成本误差模型,研究新订单加入时不同资源共享下各种计量误差引发的总成本偏差以及对成本系统的稳健性的影响。结果发现通常资源共享差异性越大时,资... 详细信息

通过对作业成本系统中计量误差的分析,建立基于作业成本法的考虑资源共享差异性因素的成本误差模型,研究新订单加入时不同资源共享下各种计量误差引发的总成本偏差以及对成本系统的稳健性的影响。结果发现通常资源共享差异性越大时,资源动因、作业动因中存在计量误差时,整个成本系统的稳健性越强,资源成本池存在误差时,当每个成本池向所有成本对象分配动因百分比大小的平方和越接近于成本对象的个数时,成本系统的偏差就会越大,成本系统的稳健性越差,反之,成本系统的稳健性增强。本研究就具体情况为管理人员在间接成本分配时如何有效配置有限资源、提高成本精度提供依据。

关键词：成本系统设计作业成本资源共享计量误差

Smart Cellulose‑Based Janus Fabrics with Switchable Liquid Transportation for Personal Moisture and Thermal Management

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Nano-Micro Letters 2025年第1期17卷 333-347页

作者： Jianfeng Xi Yanling Lou Liucheng Meng chao Deng Youlu chu Zhaoyang Xu Huining Xiao Weibing Wu Jiangsu Co‑Innovation Center of Efficient Processing and Utilization of Forest Resources International Innovation Center for Forest Chemicals and MaterialsJiangsu Provincial Key Lab of Sustainable Pulp and Paper Technology and Biomass MaterialsNanjing Forestry UniversityNanjing 210037People’s Republic of China College of Materials Science and Engineering Nanjing Forestry UniversityNanjing 210037People’s Republic of China Department of Chemical Engineering University of New BrunswickFrederictonNB E3B 5A3Canada Macromolecular Chemistry and Bavarian Polymer Institute University of BayreuthBayreuth 95440Germany

The Janus fabrics designed for personal moisture/thermal regulation have garnered significant attention for their potential to enhance human ***,the development of smart and dynamic fabrics capable of managing personal moisture/thermal comfort in response to changing external environments remains a ***,a smart cellulose-based Janus fabric was designed to dynamically manage personal moisture/*** cotton fabric was grafted with N-isopropylacrylamide to construct a temperature-stimulated transport ***,hydrophobic ethyl cellulose and hydrophilic cellulose nanofiber were sprayed on the bottom and top sides of the fabric to obtain wettability *** fabric exhibits anti-gravity directional liquid transportation from hydrophobic side to hydrophilic side,and can dynamically and continuously control the transportation time in a wide range of 3–66 s as the temperature increases from 10 to 40℃.This smart fabric can quickly dissipate heat at high temperatures,while at low temperatures,it can slow down the heat dissipation rate and prevent the human from becoming too *** addition,the fabric has UV shielding and photodynamic antibacterial properties through depositing graphitic carbon nitride nanosheets on the hydrophilic *** smart fabric offers an innovative approach to maximizing personal comfort in environments with significant temperature variations.

关键词： Directional water transport Cotton fabric Anti-gravity directional liquid transportation Janus wettability

Security and privacy threats in RFID traceability network

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Journal of Southeast University(English Edition) 2008年第S1期24卷 132-135页

作者： chu chao-hsien College of Information Science and Technology The Pennsylvania State UniversityUniversity Park

To address security and privacy issues in radio frequency identification (RFID) traceability networks, a multi-layer privacy and security framework is proposed, which includes four facets: a security model, a communication protocol, access permission and privacy preservation. According to the security requirements that are needed in an RFID system, a security model that incorporates security requirements that include privacy of tag data, privacy of ownership, and availability of tag identity is introduced. Using this model, a secure communication protocol that can be used for anti-counterfeiting, automatic identification and privacy preservation is then developed. In order to manage the number of parties, data records of items, and complicated transitions of access permissions in an item-level traceability context, a well-designed access control protocol is proposed to parties that can prove the physical possession of an item;meanwhile, to address the privacy issues during data sharing in an RFID network, a vision of database systems that take responsibility for the privacy of the data they manage is also presented.

关键词： traceability network radio frequency identification (RFID) security protocol privacy protection strategy

Prediction and optimization of flue pressure in sintering process based on SHAP

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International Journal of Minerals,Metallurgy and Materials 2025年第2期32卷 346-359页

作者： Mingyu Wang Jue Tang Mansheng chu Quan Shi Zhen Zhang School of Metallurgy Northeastern UniversityShenyang 110819China Liaoning Low-Carbon Steelmaking Technology Engineering Research Center Northeastern UniversityShenyang 110819China Engineering Research Center of Frontier Technologies for Low-Carbon Steelmaking(Ministry of Education) Shenyang 110819China

Sinter is the core raw material for blast *** pressure,which is an important state parameter,affects sinter *** this paper,flue pressure prediction and optimization were studied based on the shapley additive explanation(SHAP)to predict the flue pressure and take targeted adjustment ***,the sintering process data were collected and processed.A flue pressure prediction model was then constructed after comparing different feature selection methods and model algorithms using SHAP+extremely random-ized trees(ET).The prediction accuracy of the model within the error range of±0.25 kPa was 92.63%.SHAP analysis was employed to improve the interpretability of the prediction *** effects of various sintering operation parameters on flue pressure,the relation-ship between the numerical range of key operation parameters and flue pressure,the effect of operation parameter combinations on flue pressure,and the prediction process of the flue pressure prediction model on a single sample were analyzed.A flue pressure optimization module was also constructed and analyzed when the prediction satisfied the judgment *** operating parameter combination was then *** flue pressure was increased by 5.87%during the verification process,achieving a good optimization effect.

关键词： sintering process flue pressure shapley additive explanation prediction optimization

Treadmill exercise in combination with acousto-optic and olfactory stimulation improves cognitive function in APP/PS1 mice through the brain-derived neurotrophic factor-and Cygb-associated signaling pathways

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Neural Regeneration Research 2025年第9期20卷 2706-2726页

作者： Biao Xiao chaoyang chu Zhicheng Lin Tianyuan Fang Yuyu Zhou chuxia Zhang Jianghui Shan Shiyu Chen Liping Li Department of Physiology and Pharmacology Health Science CenterNingbo UniversityNingboZhejiang ProvinceChina Ningbo Key Laboratory of Behavioral Neuroscience Health Science CenterNingbo UniversityNingboZhejiang ProvinceChina Key Laboratory of Addiction Research of Zhejiang Province NingboZhejiang ProvinceChina

A reduction in adult neurogenesis is associated with behavioral abnormalities in patients with Alzheimer's ***,enhancing adult neurogenesis represents a promising therapeutic approach for mitigating disease symptoms and ***,nonpharmacological interventions aimed at inducing adult neurogenesis are currently *** individual non-pharmacological interventions,such as aerobic exercise,acousto-optic stimulation,and olfactory stimulation,have shown limited capacity to improve neurogenesis and cognitive function in patients with Alzheimer's disease,the therapeutic effect of a strategy that combines these interventions has not been fully *** this study,we observed an age-dependent decrease in adult neurogenesis and a concurrent increase in amyloid-beta accumulation in the hippocampus of amyloid precursor protein/presenilin 1 mice aged 2-8 *** deposition became evident at 4 months,while neurogenesis declined by 6 months,further deteriorating as the disease ***,following a 4-week multifactor stimulation protocol,which encompassed treadmill running(46 min/d,10 m/min,6 days per week),40 Hz acousto-optic stimulation(1 hour/day,6 days/week),and olfactory stimulation(1 hour/day,6 days/week),we found a significant increase in the number of newborn cells(5'-bromo-2'-deoxyuridine-positive cells),immature neurons(doublecortin-positive cells),newborn immature neurons(5'-bromo-2'-deoxyuridine-positive/doublecortin-positive cells),and newborn astrocytes(5'-bromo-2'-deoxyuridine-positive/glial fibrillary acidic protein-positive cells).Additionally,the amyloid-beta load in the hippocampus *** findings suggest that multifactor stimulation can enhance adult hippocampal neurogenesis and mitigate amyloid-beta neuropathology in amyloid precursor protein/presenilin 1 ***,cognitive abilities were improved,and depressive symptoms were alleviated in amyloid precursor protein/presenilin 1 mice

关键词： acousto-optic stimulation adult neurogenesis Alzheimer's disease amyloid precursor protein/presenilin 1 mice amyloid-beta deposition brain cell apoptosis cognitive impairment depression-like behavior involuntary treadmill exercise olfactory stimulation serum metabolites

Multilevel analysis of the central-peripheral-target organ pathway:contributing to recovery after peripheral nerve injury

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Neural Regeneration Research 2025年第10期20卷 2807-2822页

作者： Xizi Song Ruixin Li Xiaolei chu Qi Li Ruihua Li Qingwen Li Kai-Yu Tong Xiaosong Gu Dong Ming Academy of Medical Engineering and Translational Medicine Tianjin UniversityTianjinChina Haihe Laboratory of Brain-Machine Interface and Human-Machine Fusion TianjinChina Department of Rehabilitation Tianjin University Tianjin HospitalTianjinChina Department of Hand Microsurgery Tianjin University Tianjin HospitalTianjinChina School of Exercise and Health Tianjin University of SportTianjinChina Department of Biomedical Engineering the Chinese University of Hong KongHong Kong Special Administrative RegionChina

Peripheral nerve injury is a common neurological condition that often leads to severe functional limitations and *** on the pathogenesis of peripheral nerve injury has focused on pathological changes at individual injury sites,neglecting multilevel pathological analysis of the overall nervous system and target *** has led to restrictions on current therapeutic *** this paper,we first summarize the potential mechanisms of peripheral nerve injury from a holistic perspective,covering the central nervous system,peripheral nervous system,and target *** peripheral nerve injury,the cortical plasticity of the brain is altered due to damage to and regeneration of peripheral nerves;changes such as neuronal apoptosis and axonal demyelination occur in the spinal *** nerve will undergo axonal regeneration,activation of Schwann cells,inflammatory response,and vascular system regeneration at the injury *** damage to target organs can occur,including skeletal muscle atrophy and sensory receptor *** then provide a brief review of the research advances in therapeutic approaches to peripheral nerve *** main current treatments are conducted passively and include physical factor rehabilitation,pharmacological treatments,cell-based therapies,and physical ***,most treatments only partially address the problem and cannot complete the systematic recovery of the entire central nervous system-peripheral nervous system-target organ ***,we should further explore multilevel treatment options that produce effective,long-lasting results,perhaps requiring a combination of passive(traditional)and active(novel)treatment methods to stimulate rehabilitation at the central-peripheral-target organ levels to achieve better functional recovery.

关键词： central nervous system central peripheral target organ multilevel pathological analysis nerve regeneration peripheral nerve injury peripheral nervous system target organs therapeutic approach

Morphology engineering of ZnO micro/nanostructures under mild conditions for optoelectronic application

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International Journal of Minerals,Metallurgy and Materials 2025年第2期32卷 498-503页

作者： Liang chu Haoyu Shen Hudie Wei Hongyu Chen Guoqiang Ma Wensheng Yan Institute of Carbon Neutrality and New Energy&School of Electronics and Information Hangzhou Dianzi UniversityHangzhou 310018China School of Applied Physics and Materials Wuyi UniversityJiangmen 529020China

Zinc oxide(ZnO)serves as a crucial functional semiconductor with a wide direct bandgap of approximately 3.37 *** reaction is commonly used in the synthesis of ZnO micro/nanostructures,given its low cost,simplicity,and easy ***,ZnO morphology engineering has become desirable through the alteration of minor conditions in the reaction process,particularly at room *** this work,ZnO micro/nanostructures were synthesized in a solution by varying the amounts of the ammonia added at low temperatures(including room temperature).The formation of Zn^(2+)complexes by ammonia in the precursor regulated the reaction rate of the morphology engineering of ZnO,which resulted in various structures,such as nanoparticles,nanosheets,microflowers,and single ***,the obtained ZnO was used in the optoelectronic application of ultraviolet detectors.

关键词： morphology engineering low temperature ZnO nanosheets microflowers ultraviolet detector