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破解中概股退市困局:论中美跨境审计监管合作机制构建

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南方金融 2022年第10期 79-91页

作者：彭志杰复旦大学法学院上海200438

中概股赴美上市拓宽了我国企业的融资渠道,推动了我国资本市场对外开放,也带来了中美跨境审计监管冲突问题。近年来美国利用《外国公司问责法》等法案,要求检查在美上市中国公司的审计工作底稿,使在美上市中国公司面临“不提交就退市”... 详细信息

中概股赴美上市拓宽了我国企业的融资渠道,推动了我国资本市场对外开放,也带来了中美跨境审计监管冲突问题。近年来美国利用《外国公司问责法》等法案,要求检查在美上市中国公司的审计工作底稿,使在美上市中国公司面临“不提交就退市”的法律困局。这一困局的破解有赖于中美跨境审计监管合作机制的构建。中美跨境审计监管合作面临着投资者保护与国家安全的边界冲突、审计问题政治化、现行立法冲突、未形成有效且可持续实践等一系列矛盾和问题。对此,我国可借鉴国际实践的有益经验,注重在合作层级、内容规范、形式规范、处罚限制、信息保密、数据保护等方面对跨境审计监管合作安排进行完善,在双边合作层面构建有效、可持续的中美跨境审计监管合作机制;促进国内证券监管机制与国际资本市场监管规则的有效衔接,完善证券监管法律体系,明确负责主体及其执法权限;细化并落实对市场主体和数据客体的监管要求,为中国公司依法合规开展跨境上市活动营造良好的监管环境。

关键词：证券监管跨境审计监管审计工作底稿中概股长臂管辖

Volumetric data modeling and analysis based on seven-directional box spline

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Science China(Information Sciences) 2014年第6期57卷 260-273页

作者： FANG MeiE LU Jia peng QunSheng School of Computer Science and technology Hangzhou Dianzi University State Key Lab of CAD&CG Zhejiang University

The existing methods for visualizing volumetric data are mostly based on piecewise linear models.And all kinds of analysis based on them have to be substituted by coarse interpolations.So both accuracy and reliability of the traditional framework for visualization and analysis of volumetric data are far from our needs of digging information implied in volumetric data fields.In this paper,we propose a novel framework based on a C2-continuous seven-directional box spline,under which reconstruction is of high accuracy and differential computations relative to analysis based on the reconstruction model are accurate.We introduce a polynomial differential operator to improve the reconstruction accuracy.In order to settle the difficulty of evaluating upon the seven-directional box spline,we convert it into B′ezier form and propose effective theories and algorithms of extracting iso-surfaces,critical points and curvatures.Plentiful of examples are also given in this paper to illustrate that the novel framework is suitable for analysis,the improved reconstruction method has high accuracy,and our algorithms are fast and stable.

关键词： volumetric data visualization and analysis seven-directional box spline iso-surface critical points curvature

Study of total variation diminishing (TVD) slope limiters in dam-break flow simulation

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Water Science and Engineering 2018年第1期11卷 68-74页

作者： Feng-peng Bai Zhong-hua Yang Wu-gang Zhou State Key Laboratory of Water Resources and Hydropower Engineering Science Wuhan University

A two-dimensional （2D） dam-break flow numerical model was developed based on the finite-volume total variation diminishing （TVD） and monotone upstream-centered scheme for conservation laws （MUSCL）-Hancock scheme, which has second-order accuracy in both time and space. A Harten-Lax-van Leer-contact （HLLC） approximate Riemann solver was used to evaluate fluxes. The TVD MUSCL-Hancock numerical scheme utilizes slope limiters, such as the minmod, double minmod, superbee, van Albada, and van Leer limiters, to prevent spurious oscillations and maintain monotonicity near discontinuities. A comparative study of the impact of various slope limiters on the accuracy of the numerical flow model was conducted with several dam-break examples including wet and dry bed cases. The numerical results of the superbee and double minmod limiters agree better with the theoretical solution and have higher accuracy than other limiters in one-dimensional （1D） space. The ratio of the downstream water depth to the upstream water depth was used to select the proper slope limiter. For the 2D numerical model, the superbee limiter should not be used, owing to significant numerical dispersion.

关键词： Dam-break flow TVD MUSCL-Hancock scheme Slope limiter Numerical accuracy Spurious oscillation

Anastomotic stoma coated with chitosan film as a betamethasone dipropionate carrier for peripheral nerve regeneration

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Neural Regeneration Research 2018年第2期13卷 309-316页

作者： Ping Yao peng Li Jun-jian Jiang Hong-ye Li Department of Hand Surgery Hangzhou Plastic Surgery Hospital Department of Anesthesia Affiliated Puai Hospital of Huazhong University of Science and Technology Department of Hand Surgery Huashan Hospital Fudan University Department of Hand Surgery Sir Run Run Shaw Hospital School of Medicine Zhejiang University

Scar hyperplasia at the suture site is an important reason for hindering the repair effect of peripheral nerve injury anastomosis. To address this issue, two repair methods are often used. Biological agents are used to block nerve sutures and the surrounding tissue to achieve phys- ical anti-adhesion effects. Another agent is glucocorticosteroid, which can prevent scar growth by inhibiting inflammation. However, the overall effect of promoting regeneration of the injured nerve is not satisfactory. In this regard, we envision that these two methods can be combined and lead to shared understanding for achieving improved nerve repair. In this study, the right tibial nerve was transected 1 cm above the knee to establish a rat tibial nerve injury model. The incision was directly sutured after nerve transection. The anastomotic stoma was coated with 0.5 × 0.5 cm^2 chitosan sheets with betamethasone dipropionate. At 12 weeks after injury, compared with the con- trol and poly （D, L-lactic acid） groups, chitosan-betamethasone dipropionate film slowly degraded with the shape of the membrane still intact. Further, scar hyperplasia and the degree of adhesion at anastomotic stoma were obviously reduced, while the regenerated nerve fiber structure was complete and arranged in a good order in model rats. Electrophysiological study showed enhanced compound muscle action potential. Our results confirm that chitosan-betamethasone dipropionate film can effectively prevent local scar hyperplasia after tibial nerve repair and promote nerve regeneration.

关键词： nerve regeneration chitosan betamethasone dipropionate scar nerve injury repair function restoration film drug release carrier neural regeneration

Analysis of Sulfate Corrosion Resistance and Reliability of Recycled Concrete

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Wuhan University Journal of Natural Sciences 2020年第3期25卷 208-216页

作者： QIAO Hongxia ZHU Xiangchen CHEN Kefan peng Kuan College of Civil Engineering Lanzhou University of TechnologyLanzhou 730000GansuChina

In order to study the effect of different recycled fine aggregate and recycled coarse aggregate substitution rate on the sulfate resistance of recycled concrete under dry-wet cycle conditions,the substitution rate of recycled fine aggregate and recycled coarse aggregate was designed to be 0%/0%,10%/0%,0%/25%,10%/25%,0%/50%and 10%/50%of the six groups of mixture ratio.The mass loss rate and relative dynamic modulus of each group of test blocks were tested respectively and the optimal ratio was selected.The Wiener distribution probability method was used to establish the reliability function to optimize the remaining life of the ratio.The results show that the dynamic elastic modulus and mass show a trend of increasing first and then decreasing during the dry-wet cycles of sulfate.The recycled concrete has the strongest resistance to sulfate attack under the substitution rate of recycled fine aggregate and recycled coarse aggregate is 10%and 0%,and the test blocks will be damaged after being subjected to 182 times of dry-wet cycles of sulfate.The effect of recycled coarse aggregate on the sulfate attack resistance of the test block is more obvious than that of the recycled fine aggregate,which leads to the durability of the concrete being greatly reduced.

关键词： recycled concrete dry-wet cycles of sulfate the Wiener distribution probability microscopic reaction mechanism

Multiple extended target tracking algorithm based on Gaussian surface matrix

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Journal of Systems Engineering and Electronics 2016年第2期27卷 279-289页

作者： Jinlong Yang peng Li Zhihua Li Le Yang School of Internet of Things Engineering Jiangnan University

In this paper, we consider the problem of irregular shapes tracking for multiple extended targets by introducing the Gaussian surface matrix（GSM） into the framework of the random finite set（RFS） theory. The Gaussian surface function is constructed first by the measurements, and it is used to define the GSM via a mapping function. We then integrate the GSM with the probability hypothesis density（PHD） filter, the Bayesian recursion formulas of GSM-PHD are derived and the Gaussian mixture implementation is employed to obtain the closed-form solutions. Moreover, the estimated shapes are designed to guide the measurement set sub-partition, which can cope with the problem of the spatially close target tracking. Simulation results show that the proposed algorithm can effectively estimate irregular target shapes and exhibit good robustness in cross extended target tracking.

关键词： multiple extended target tracking irregular shape Gaussian surface matrix（GSM） probability hypothesis density（PHD）

SPAR: set-based piecewise aggregate representation for time series anomaly detection

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Science China(Information Sciences) 2021年第4期64卷 217-219页

作者： peng ZHAN Yupeng HU Lin CHEN Wei LUO Xueqing LI School of Software Shandong University Informatization Office Shandong University School of Computer Science and Technology Shandong University

Dear editor,Time series anomaly detection, aiming for identifying unexpected observations within the given time series, has been considered as one of the most challenging studies in time series data mining [1, 2]. In this study, we present a novel set-based piecewise aggregate representation (SPAR) for anomaly detection, dubbed as SPAR-AD.

关键词： Time Series Multi-domain Representation Anomaly Detection Data Mining

Skeleton-Sectional Structural Analysis for 3D Printing

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Journal of Computer Science & Technology 2016年第3期31卷 439-449页

作者： Wen-peng Xu Wei Li Li-Gang Liu School of Mathematical Sciences University of Science and Technology of China Hefei 230026 China School of Computer Science and Technology Henan Polytechnic University Jiaozuo 454100 China

3D printing has become popular and has been widely used in various applications in recent years. More and more home users have motivation to design their own models and then fabricate them using 3D printers. However, the printed objects may have some structural or stress defects as the users may be lack of knowledge on stress analysis on 3D models. In this paper, we present an approach to help users analyze a model＇s structural strength while designing its shape. We adopt sectional structural analysis instead of conventional FEM （Finite Element Method） analysis which is computationally expensive. Based on sectional structural analysis, our approach imports skeletons to assist in integrating mesh designing, strength computing and mesh correction well. Skeletons can also guide sections building and load calculation for analysis. For weak regions with high stress over a threshold value in the model from analysis result, our system corrects them by scaling the corresponding bones of skeleton so as to make these regions stiff enough. A number of experiments have demonstrated the applicability and practicability of our approach.

关键词： 3D printing sectional structural analysis skeleton mesh correction

Associations of socioeconomic status with infectious diseases mediated by lifestyle, environmental pollution and chronic comorbidities: a comprehensive evaluation based on UK Biobank

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Infectious Diseases of Poverty 2023年第1期12卷 1-23页

作者： Xiangyu Ye Yidi Wang Yixin Zou Junlan Tu Weiming Tang Rongbin Yu Sheng Yang peng Huang Department of Epidemiology Center for Global HealthSchool of Public HealthNanjing Medical UniversityNanjingChina Institute of Global Health and Infectious Diseases University of North CarolinaChapel HillCAUSA Department of Biostatistics Center for Global HealthSchool of Public HealthNanjing Medical UniversityNanjingChina

Background Socioeconomic status(SES)inequity was recognized as a driver of some certain infectious diseases.However,few studies evaluated the association between SES and the burden of overall infections,and even fewer identified preventable mediators.This study aimed to assess the association between SES and overall infectious diseases burden,and the potential roles of factors including lifestyle,environmental pollution,chronic disease history.Methods We included 401,009 participants from the UK Biobank(UKB)and defined the infection status for each participant according to their diagnosis records.Latent class analysis(LCA)was used to define SES for each participant.We further defined healthy lifestyle score,environment pollution score(EPS)and four types of chronic comorbidities.We used multivariate logistic regression to test the associations between the four above covariates and infectious diseases.Then,we performed the mediation and interaction analysis to explain the relationships between SES and other variables on infectious diseases.Finally,we employed seven types of sensitivity analyses,including considering the Townsend deprivation index as an area level SES variable,repeating our main analysis for some individual or composite factors and in some subgroups,as well as in an external data from the US National Health and Nutrition Examination Survey,to verify the main results.Results In UKB,60,771(15.2%)participants were diagnosed with infectious diseases during follow-up.Lower SES[odds ratio(OR)=1.5570]were associated with higher risk of overall infections.Lifestyle score mediated 2.9%of effects from SES,which ranged from 2.9 to 4.0%in different infection subtypes,while cardiovascular disease(CVD)mediated a proportion of 6.2%with a range from 2.1 to 6.8%.In addition,SES showed significant negative interaction with lifestyle score(OR=0.8650)and a history of cancer(OR=0.9096),while a significant synergy interaction was observed between SES and EPS(OR=1.0024).In subgroup analysis,we found that males and African

关键词： Socioeconomic status Infectious diseases Healthy lifestyle Environmental pollution Chronic comorbidities