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Manipulations for Inner Employees＇ Shares

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Journal of Modern Accounting and Auditing 2006年第2期2卷 35-39页

作者： Haifeng Zou Heping Xia veicheng yu Tsinghua University

After analyzing 262 corporations when their inner employees＇ shares （IES） become tradable from 1999 to 2003, we find that under-line items and probability of issuing stock dividend are significantly higher for firms with IES than firms without IES. In the two years before IES become tradable, corporations with IES tend to manipulate profit through under-line items and are more probable to issue stock dividend.

关键词： profit manipulation stock dividend inner employees' shares

Shareholding Structure and Pricing of A-shares—Empirical Evidence from Dually Listed A and H-shares

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Shareholding Structure and Pricing of A-shares—Empirical Ev...

Silk damping in scalar-induced gravitational waves: a novel probe for new physics

中国会计学会2005年学术年会

作者： veicheng yu Mou-Fung Chan Department of Accounting Tsinghua University Beijing

＜正＞From the perspective of shareholding structure,this paper studies the pricing mechanism of A-shares for the firms which dually list A and *** propose shareholding structure of circulation and non-circulation shares contribute to valuation of *** find that（i） the higher the proportion of H-shares in circulation shares,the higher the valuation of corresponding A-shares will be,（ii） the higher the proportion of non-state legal shares in non-circulation shares,the lower the valuation of corresponding A-shares will be,and（iii） the more the A-shareholder accounts are,the more dependent the pricing of A-shares will be upon corresponding pricing of H-shares.

关键词： dual listing shareholding structure corporate governance market pricing

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Science China(Physics,Mechanics & Astronomy) 2025年第1期Mechanics & Astronomy) .卷 79-85页

作者： Yan-Heng yu Sai Wang Theoretical Physics Division Institute of High Energy Physics Chinese Academy of Sciences School of Physics University of Chinese Academy of Sciences

Silk damping is well known in the study of cosmic microwave background（CMB） and accounts for suppression of the angular power spectrum of CMB on large angular multipoles. In this article, we study the effect of Silk damping on the scalar-induced gravitational waves（SIGWs）. Resulting from the dissipation of cosmic fluid, the Silk damping notably suppresses the energydensity spectrum of SIGWs on scales comparable to a diffusion scale at the decoupling time of weakly-interacting particles. The effect offers a novel observable for probing the underlying particle interaction, especially for those mediated by heavy gauge bosons beyond the standard model of particles. We anticipate that pulsar timing arrays are sensitive to gauge bosons with mass ～10～3-10～4 GeV, while space-and ground-based interferometers to those with mass ～10～7-1012GeV, leading to essential complements to on-going and future experiments of high-energy physics.

关键词： scalar-induced gravitational waves Silk damping new physics

Interconnections between diabetic corneal neuropathy and diabetic retinopathy:diagnostic and therapeutic implications

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Neural Regeneration Research 2025年第8期20卷 2169-2180页

作者： Mingyi yu Faith Teo En Ning Chang Liu yu-Chi Liu Tissue Engineering and Stem Cell Group Singapore Eye Research InstituteSingapore Yong Loo Lin School of Medicine National University of SingaporeSingapore Department of Cornea and External Eye Disease Singapore National Eye CenterSingapore Ophthalmology and Visual Sciences Academic Clinical Program Duke-NUS Medical SchoolSingapore

Diabetic corneal neuropathy and diabetic retinopathy are ocular complications occurring in the context of diabetes *** corneal neuropathy refers to the progressive damage of corneal *** retinopathy has traditionally been considered as damage to the retinal ***,growing evidence suggests that diabetic retinopathy is a complex neurovascular disorder resulting from dysfunction of the neurovascular unit,which includes both the retinal vascular structures and neural *** retinopathy is one of the leading causes of blindness and is frequently screened for as part of diabetic ocular ***,diabetic corneal neuropathy is commonly overlooked and underdiagnosed,leading to severe ocular surface *** studies have found that these two conditions tend to occur together,and they share similarities in their pathogenesis pathways,being triggered by a status of chronic *** review aims to discuss the interconnection between diabetic corneal neuropathy and diabetic retinopathy,whether diabetic corneal neuropathy precedes diabetic retinopathy,as well as the relation between the stage of diabetic retinopathy and the severity of corneal *** also endeavor to explore the relevance of a corneal screening in diabetic eyes and the possibility of using corneal nerve measurements to monitor the progression of diabetic retinopathy.

关键词： cornea corneal nerves diabetes diabetic corneal neuropathy diabetic retinopathy retina

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Attention Eraser and Quantitative Measures for Automated Bone Age Assessment

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Computers, Materials & Continua 2025年第1期82卷 627-644页

作者： Liuqiang Shu Lei yu College of Computer and Information Science Chongqing Normal UniversityChongqing401331China

Bone age assessment(BAA)aims to determine whether a child’s growth and development are normal concerning their chronological *** predict bone age more accurately based on radiographs,and for the left-hand X-ray images of different races model can have better adaptability,we propose a neural network in parallel with the quantitative features from the left-hand bone measurements for *** this study,a lightweight feature extractor(LFE)is designed to obtain the featuremaps fromradiographs,and amodule called attention erasermodule(AEM)is proposed to capture the fine-grained ***,the dimensional information of the metacarpal parts in the radiographs is measured to enhance the model’s generalization capability across images fromdifferent *** is trained and validated on the RSNA,RHPE,and digital hand atlas datasets,which include images from various racial *** model achieves a mean absolute error(MAE)of 4.42 months on the RSNA dataset and 15.98 months on the RHPE *** to ResNet50,InceptionV3,and several state-of-the-art methods,our proposed method shows statistically significant improvements(p<0.05),with a reduction in MAE by 0.2±0.02 years across different racial ***,t-tests on the features also confirm the statistical significance of our approach(p<0.05).

关键词： Bone age assessment attention eraser quantitative feature metacarpal bones

Tilting homeostatic and dyshomeostatic microglial balance in health and disease:transforming growth factor-beta1 as a critical protagonist

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Neural Regeneration Research 2025年第10期20卷 2895-2897页

作者： Nicolas Hugues yu Luo Department of Molecular and Cellular Biosciences University of CincinnatiCincinnatiOHUSA Neuroscience Graduate Program University of CincinnatiCincinnatiOHUSA Division of Immunobiology Cincinnati Children’s Hospital Medical CenterUniversity of Cincinnati College of MedicineCincinnatiOHUSA

Adult microglia,by continuously sensing changes in their environment and communicating with nearly all brain cell types,are considered to be the immune sentinels of the *** the healthy central nervous system(CNS),microglia display a unique molecular homeostatic signature(i.e.,Tmem119,P2ry12,Sall1,Siglech,Gpr34,and Hexb)(Figure 1A).

关键词： Figure signature critical

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Dynamic Regulation of Hydrogen Bonding Networks and Solvation Structures for Synergistic Solar‑Thermal Desalination of Seawater and Catalytic Degradation of Organic Pollutants

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Nano-Micro Letters 2025年第2期17卷 548-565页

作者： Ming‑yuan yu Jing Wu Guang Yin Fan‑Zhen Jiao Zhong‑Zhen yu Jin Qu Beijing Key Laboratory of Advanced Functional Polymer Composites Beijing University of Chemical TechnologyBeijing 100029People’s Republic of China State Key Laboratory of Organic‑Inorganic Composites College of Materials Science and EngineeringBeijing University of Chemical TechnologyBeijing 100029People’s Republic of China

Although solar steam generation strategy is efficient in desalinating seawater,it is still challenging to achieve continuous solar-thermal desalination of seawater and catalytic degradation of organic ***,dynamic regulations of hydrogen bonding networks and solvation structures are realized by designing an asymmetric bilayer membrane consisting of a bacterial cellulose/carbon nanotube/Co_(2)(OH)_(2)CO_(3)nanorod top layer and a bacterial cellulose/Co_(2)(OH)_(2)CO_(3)nanorod(BCH)bottom ***,the hydrogen bonding networks inside the membrane can be tuned by the rich surface–OH groups of the bacterial cellulose and Co_(2)(OH)_(2)CO_(3)as well as the ions and radicals in situ generated during the catalysis ***,both SO_(4)^(2−)and HSO_(5)−can regulate the solvation structure of Na^(+)and be adsorbed more preferentially on the evaporation surface than Cl^(−),thus hindering the de-solvation of the solvated Na^(+)and subsequent nucleation/growth of ***,the heat generated by the solar-thermal energy conversion can accelerate the reaction kinetics and enhance the catalytic degradation *** work provides a flow-bed water purification system with an asymmetric solar-thermal and catalytic membrane for synergistic solar thermal desalination of seawater/brine and catalytic degradation of organic pollutants.

关键词： Solar steam generation Seawater desalination Catalytic degradation Bacterial cellulose Cobalt hydroxycarbonate nanorods

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Method for Estimating the State of Health of Lithium-ion Batteries Based on Differential Thermal Voltammetry and Sparrow Search Algorithm-Elman Neural Network

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Energy Engineering 2025年第1期122卷 203-220页

作者： yu Zhang Daoyu Zhang TiezhouWu School of Electrical and Electronic Engineering Hubei University of TechnologyWuhan430068China

Precisely estimating the state of health(SOH)of lithium-ion batteries is essential for battery management systems(BMS),as it plays a key role in ensuring the safe and reliable operation of battery ***,current SOH estimation methods often overlook the valuable temperature information that can effectively characterize battery aging during capacity ***,the Elman neural network,which is commonly employed for SOH estimation,exhibits several drawbacks,including slow training speed,a tendency to become trapped in local minima,and the initialization of weights and thresholds using pseudo-random numbers,leading to unstable model *** address these issues,this study addresses the challenge of precise and effective SOH detection by proposing a method for estimating the SOH of lithium-ion batteries based on differential thermal voltammetry(DTV)and an SSA-Elman neural ***,two health features(HFs)considering temperature factors and battery voltage are extracted fromthe differential thermal voltammetry curves and incremental capacity ***,the Sparrow Search Algorithm(SSA)is employed to optimize the initial weights and thresholds of the Elman neural network,forming the SSA-Elman neural network *** validate the performance,various neural networks,including the proposed SSA-Elman network,are tested using the Oxford battery aging *** experimental results demonstrate that the method developed in this study achieves superior accuracy and robustness,with a mean absolute error(MAE)of less than 0.9%and a rootmean square error(RMSE)below 1.4%.

关键词： Lithium-ion battery state of health differential thermal voltammetry Sparrow Search Algorithm

MXene Hybridized Polymer with Enhanced Electromagnetic Energy Harvest for Sensitized Microwave Actuation and Self‑Powered Motion Sensing

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Nano-Micro Letters 2025年第3期17卷 265-279页

作者： yu‑Ze Wang yu‑Chang Wang Ting‑Ting Liu Quan‑Liang Zhao Chen‑Sha Li Mao‑Sheng Cao School of Materials Science and Engineering Beijing Institute of TechnologyBeijing 100081People’s Republic of China School of Materials Science and Engineering Peking UniversityBeijing 100871People’s Republic of China School of Mechanical and Material Engineering North China University of TechnologyBeijing 100144People’s Republic of China Key Laboratory of Functional Inorganic Material Chemistry Ministry of Education of the People’s Republic of ChinaHeilongjiang UniversityHarbin 150080People’s Republic of China

Polymeric microwave actuators combining tissue-like softness with programmablemicrowave-responsive deformation hold great promise for mobile intelligentdevices and bionic soft robots. However, their application is challenged by restricted electromagneticsensitivity and intricate sensing coupling. In this study, a sensitized polymericmicrowave actuator is fabricated by hybridizing a liquid crystal polymer with Ti3C2Tx(MXene). Compared to the initial counterpart, the hybrid polymer exhibits unique spacechargepolarization and interfacial polarization, resulting in significant improvements of230% in the dielectric loss factor and 830% in the apparent efficiency of electromagneticenergy harvest. The sensitized microwave actuation demonstrates as the shortenedresponse time of nearly 10 s, which is merely 13% of that for the initial shape memory polymer. Moreover, the ultra-low content of MXene (upto 0.15 wt%) benefits for maintaining the actuation potential of the hybrid polymer. An innovative self-powered sensing prototype that combinesdriving and piezoelectric polymers is developed, which generates real-time electric potential feedback (open-circuit potential of ~ 3 mV) duringactuation. The polarization-dominant energy conversion mechanism observed in the MXene-polymer hybrid structure furnishes a new approachfor developing efficient electromagnetic dissipative structures and shows potential for advancing polymeric electromagnetic intelligent devices.

关键词： Microwave absorption Electromagnetic response Energy harvest Self-sensing Soft actuator