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Journal of Modern Accounting and Auditing 2024年第1期20卷 1-13页

作者： Ivan Djossa Tchokoté Joëlle Tsobze Tiomeguim Catholic University of Central Africa YaoundéCameroon ernst&young DoualaCameroun

The aim of this study is to examine the qualities that auditors engaged in detecting potential fraud within multinational corporations in Sub-Saharan Africa should *** achieve this goal,a quantitative approach was used to develop and test a research model based on three theories:agency theory,attribution theory,and cognitive dissonance *** from a panel of two hundred and nine(209)auditors who conducted a legal audit mission in a Sub-Saharan multinational were analyzed using SmartPLS 3.3.3 *** results emphasize the crucial importance of auditors’competence and continuous training in fraud ***,professional skepticism and time pressure were found to be non-significant in this *** conclusion provides essential insights for auditors,highlighting the key qualities needed to effectively address fraud detection within multinational corporations in Sub-Saharan Africa.

关键词： fraud legal audit fraud detection multinationals Sub-Saharan Africa

Comparing the Structural Parameters of the Milky Way to Other Spiral Galaxies

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Research in Astronomy and Astrophysics 2024年第3期24卷 10-28页

作者： Jacob A.Guerrette Aleksandr V.Mosenkov Dallin Spencer Zacory D.Shakespear Department of Physics and AstronomyN283 ESCBrigham young University ProvoUT 84602USA

The structural parameters of a galaxy can be used to gain insight into its formation and evolution *** this paper,we strive to compare the Milky Way’s structural parameters to other,primarily edge-on,spiral galaxies in order to determine how our Galaxy measures up to the Local *** our comparison,we use the galaxy structural parameters gathered from a variety of literature sources in the optical and near-infrared wave *** compare the scale length,scale height,and disk flatness for both the thin and thick disks,the thick-to-thin disk mass ratio,the bulge-to-total luminosity ratio,and the mean pitch angle of the Milky Way’s spiral arms to those in other *** conclude that many of the Milky Way’s structural parameters are largely ordinary and typical of spiral galaxies in the Local Universe,though the Galaxy’s thick disk appears to be appreciably thinner and less extended than expected from zoom-in cosmological simulations of Milky Way-mass galaxies with a significant contribution of galaxy mergers involving satellite galaxies.

关键词： Galaxy disk-galaxies fundamental parameters-Galaxy structure

Blockchain-Assisted Unsupervised Learning Method for Crowdsourcing Reputation Management

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Computer Modeling in Engineering & Sciences 2024年第9期140卷 2297-2314页

作者： Tianyu Wang Kongyang Chen Department of Cyberspace Security Guangzhou UniversityGuangzhou51006China Institute of Artificial Intelligence Guangzhou UniversityGuangzhou51006China Center of young Scholars Pazhou LabGuangzhou510335China

Crowdsourcing holds broad applications in information acquisition and dissemination,yet encounters challenges pertaining to data quality assessment and user reputation *** mechanisms stand as crucial solutions for appraising and updating participant reputation scores,thereby elevating the quality and dependability of crowdsourced ***,these mechanisms face several challenges in traditional crowdsourcing systems:1)platform security lacks robust guarantees and may be susceptible to attacks;2)there exists a potential for large-scale privacy breaches;and 3)incentive mechanisms relying on reputation scores may encounter issues as reputation updates hinge on task demander evaluations,occasionally lacking a dedicated reputation update *** paper introduces a reputation update scheme tailored for crowdsourcing,with a focus on proficiently overseeing participant reputations and alleviating the impact of malicious activities on the sensing ***,the reputation update scheme is determined by an Empirical Cumulative distribution-based Outlier Detection method(ECOD).Our scheme embraces a blockchain-based crowdsourcing framework utilizing a homomorphic encryption method to ensure data transparency and *** of user reputation scores relies on their behavioral history,actively discouraging undesirable ***,we introduce a dynamic weight incentive mechanism that mirrors alterations in participant reputation,enabling the system to allocate incentives based on user behavior and *** scheme undergoes evaluation on 11 datasets,revealing substantial enhancements in data credibility for crowdsourcing systems and a reduction in the influence of malicious *** research not only presents a practical solution for crowdsourcing reputation management but also offers valuable insights for future research and applications,holding promise for fostering more reliable and high-quality data collection in

关键词： Crowdsourcing reputation management blockchain

Towards efficient generative AI and beyond-AI computing:New trends on ISSCC 2024 machine learning accelerators

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Journal of Semiconductors 2024年第4期45卷 12-15页

作者： Bohan Yang Jia Chen Fengbin Tu Department of Electronic and Computer Engineering The Hong Kong University of Science and TechnologyHong KongChina AI Chip Center for Emerging Smart Systems The Hong Kong University of Science and TechnologyHong KongChina School of the Gifted young University of Science and Technology of ChinaHefei 230026Chin

Compared to the last decade when the convolution neu-ral network(CNN)dominated the research field,machine learn-ing(ML)algorithms have reached a pivotal moment called the generative artificial intelligence(AI)*** the emer-gence of large-scale foundation models[1],such as large multi-modal model(LMM)GPT-4[2]and text-to-image generative model DALL·E[3].

关键词： ISSCC beyond AI

An artificial systems,computational experiments and parallel execution-based surface electromyogram-driven anti-disturbance zeroing neurodynamic strategy for upper limb human-robot interaction control

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CAAI Transactions on Intelligence Technology 2024年第2期9卷 511-525页

作者： Yongbai Liu Keping Liu Gang Wang Jiliang Zhang Yao Chou Zhongbo Sun Department of Mechanical Engineering Changchun University of TechnologyChangchunChina Department of Control Engineering Changchun University of TechnologyChangchunChina School of Electrical and Information Engineering Jilin Engineering Normal UniversityChangchunChina College of Information Science and Engineering Northeastern UniversityShenyangChina Department of Electrical and Computer Engineering Brigham Young UniversityProvoUtahUSA

In recent years,intelligent robots are extensively applied in the field of the industry and intelligent rehabilitation,wherein the human-robot interaction(HRI)control strategy is a momentous part that needs to be ***,the efficacy and robustness of the HRI control algorithm in the presence of unknown external disturbances deserve to be *** deal with these urgent issues,in this study,artificial systems,computational experiments and a parallel execution intelligent control framework are constructed for the HRI *** upper limb-robotic exoskeleton system is re-modelled as an artificial *** on surface electromyogram-based subject's active motion intention in the practical system,a non-convex function activated anti-disturbance zeroing neurodynamic(NC-ADZND)controller is devised in the artificial system for parallel interaction and HRI control with the practical ***,the linear activation function-based zeroing neurodynamic(LAF-ZND)controller and proportionalderivative(posterior deltoid(PD))controller are presented and *** results substantiate the global convergence and robustness of the proposed controller in the presence of different external *** addition,the simulation results verify that the NC-ADZND controller is better than the LAF-ZND and the PD controllers in respect of convergence order and anti-disturbance characteristics.

关键词： neural network pattern recognition robotics signal processing

Straw return influences the structure and functioning of arbuscular mycorrhizal fungal community in a rice-wheat rotation system

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Pedosphere 2024年第2期34卷 339-350页

作者： Silong ZHAI Junjie XIE Zongyi TONG Bing YANG Weiping CHEN Roger TKOIDE Yali MENG Xiaomin HUANG Atta Mohi Ud DIN Changqing CHEN Haishui YANG College of Agriculture Nanjing Agricultural UniversityNanjing 210095China Department of Biology Brigham Young UniversityProvo UT 84602USA Jiangsu Key Laboratory of Crop Genetics and Physiology/Jiangsu Key Laboratory of Crop Cultivation and Physiology Agricultural College of Yangzhou UniversityYangzhou 225009China National Research Center of Intercropping The Islamia University of BahawalpurBahawalpur 63100Pakistan Jiangsu Collaborative Innovation Center for Modern Crop Production Nanjing Agricultural UniversityNanjing 210095China

Straw return is a sustainable soil fertility-building practice,which can affect soil microbial ***,how straw return affects arbuscular mycorrhizal fungi(AMF)is not well ***,we studied the impacts of different straw management treatments over eight years on the structure and functioning of AMF communities in a rice-wheat rotation *** straw management treatments included no tillage with no straw(NTNS),rotary tillage straw return(RTSR),and ditch-buried straw return(DBSR).The community structure of AMF was characterized using high-throughput sequencing,and the mycorrhizal functioning was quantified using an in situ mycorrhizal-suppression *** straw management treatments formed unique AMF community structure,which was closely related to changes in soil total organic carbon,available phosphorus,total nitrogen,ammonium,and *** compared with NTNS,RTSR significantly increased Shannon diversity in 0–10 cm soil layer,while DBSR increased it in 10–20 cm soil layer;DBSR significantly increased hyphal length density in the whole ploughing layer(0–20 cm),but RTSR only increased it in the subsurface soil layer(10–20 cm).The mycorrhizal responses of shoot biomass and nutrient(N and P)uptake were positive under both straw return treatments(RTSR and DBSR),but negative under *** community composition of AMF was significantly correlated to hyphal length density,and the latter was further a positive predictor for the mycorrhizal responses of plant growth and nutrient *** findings suggest that straw return can affect AMF community structure and functioning,and farmers should manage mycorrhizas to strengthen their beneficial effects on crop production.

关键词： community structure hyphal length density shoot biomass shoot N uptake shoot P uptake soil physicochemical properties straw management tillage

Mesenchymal stem cell-based TRAIL delivery inhibits the metastatic state of clinical therapy-resistant progressive neuroblastoma

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World Journal of Pediatrics 2024年第3期20卷 287-293页

作者： Dinesh Babu Somasundaram Andrew Maher Sheeja Aravindan Zhongxin Yu Brian MBesch Natarajan Aravindan Department of Radiation Oncology University of Oklahoma Health Sciences CenterOklahoma CityOKUSA Stephenson Cancer Center Oklahoma CityOKUSA Department of Pathology University of Oklahoma Health Sciences CenterOklahoma CityOKUSA Radiation Biology Laboratory University of Oklahoma Health Sciences CenterBSEB 302F941 Stanton L.Young BoulevardOklahoma CityOK 73104USA

Progressive neuroblastomas(pNBs)that defy current intensive multimodal clinical therapy(IMCT)are a significant contributor to overall childhood cancer deaths[l].Neuroblastomas(NBs)that survive first-line IMCT actively evolve to acquire genetic and molecular rearrangements and display unparalleled plasticity and evolution,which causes frequent relapses in a rapidly accelerating timeline[2-4].

关键词： neuroblastoma clinical evolve

Improving the UK Tax Environment——Building Future Success on Solid Foundations

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Belt and Road Initiative Tax Journal 2021年第1期2卷 30-40页

作者： Chris Sanger David Snell ernst&young LLP

The World Bank Group’s Paying Taxes survey has consistently ranked the UK within the top quintile of global tax *** 2015,the UK embarked on the biggest modernization of its tax administration in a *** programme has delivered major achievements,even while pushing the limits of HMRC’s technology and capacity.A central reform has been the digitalisation of tax administration,known as"Making Tax Digital".The reform process has coincided with two major external events—the UK’s exit from the European Union and the response to COVID-19,requiring HMRC to deliver employment support schemes as well as manage an orderly UK exit from the European *** UK Government is now taking this reform process further and has set out a 10-year *** sees real-time information as being at the core of an effective and modern tax *** wants people and businesses to be able to pay the right tax as they live their lives and go about their business.

关键词： Tax environment Tax administration Making Tax Digital Real-time information UK

The impact of reporting frequency on the information quality of share price： evidence from Chinese state-owned enterprises

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Frontiers of Business Research in China 2018年第2期12卷 83-100页

作者： Yin Toa Lee Wilson H. S. Tong ernst & young 22/F CITIC Tower 1 Tim Mei Avenue Central Hong Kong Hong Kong

As a major global exchange, the Stock Exchange of Hong Kong （SEHK） only requires semi-annual reporting whereas other major exchanges including the ones in Chinese mainland require quarterly reporting. We argue against the traditional view that higher reporting frequency is necessarily more beneficial. The decision on reporting frequency depends on how the information is being processed by the recipient traders and the results are not obvious. Using a sample of Chinese companies dual- listed in both China A share market and SEHK （AH shares） as the experimental group and mainland＇s companies listed on SEHK （H shares） only as the control group, we apply the difference-in-difference （DID） method to investigate the impacts of reporting frequency on stock information quality. The results suggest that after China A share market require quarterly financial reporting for all listed companies in 2002, the information asymmetry of the H tranche of AH stocks increases. Different from prior studies, the results suggest a negative association between stock information quality and financial reporting frequency. We argue that the increased information asymmetry in the H tranche is caused by the noise spilled over from the A tranche. We conduct multivariable GARCH tests and find evidence supporting this conjecture.

关键词： Mainland market Hong Kong market Dual-listing Reporting frequency,Information asymmetry Volatility spillover effects

Baseline effects of lysophosphatidylcholine and nerve growth factor in a rat model of sciatic nerve regeneration after crush injury

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Neural Regeneration Research 2018年第5期13卷 846-853页

作者： Ryan L.Wood Keaton S.Karlinsey Austin D.Thompson Mark N.Rigby Greggory D.Boatright William G.Pitt Beverly L.Roeder Scott C.Steffensen Alonzo D.Cook Department of Chemical Engineering Brigham Young University Neuroscience Center Brigham Young University Department of Biology Brigham Young University Department of Psychology Brigham Young University

Schwann cells play a major role in helping heal injured nerves. They help clear debris, produce neurotrophins, upregulate neurotrophin receptors, and form bands of Büngner to guide the healing nerve. But nerves do not always produce enough neurotrophins and neurotrophin receptors to repair themselves. Nerve growth factor（NGF） is an important neurotrophin for promoting nerve healing and lysophosphatidylcholine（LPC） has been shown to stimulate NGF receptors（NGFR）. This study tested the administration of a single intraneural injection of LPC（1 mg/mL for single LPC injection and 10 mg/mL for multiple LPC injections） at day 0 and one（day 7）, two（days 5 and 7）, or three（days 5, 7, and 9） injections of NGF（160 ng/mL for single injections and 80 ng/mL for multiple injections） to determine baseline effects on crush ed sciatic nerves in rats. The rats were randomly divided into four groups： control, crush, crush-NGF, and crush-LPC-NGF. The healing of the nerves was measured weekly by monitoring gait; electrophysiological parameters： compound muscle action potential（CMAP） amplitudes; and morphological parameters： total fascicle areas, myelinated fiber counts, fiber densities, fiber packing, and mean g-ratio values at weeks 3 and 6. The crush, crush-NGF, and crush-LPC-NGF groups statistically differed from the control group for all six weeks for the electrophysiological parameters but only differed from the control group at week 3 for the morphological parameters. The crush, crush-NGF, and crush-LPC-NGF groups did not differ from each other over the course of the study. Single injections of LPC and NGF one week apart or multiple treatments of NGF at 5, 7 and 9 days post-injury did not alter the healing rate of the sciatic nerves during weeks 1-6 of the study. These findings are important to define the baseline effects of NGF and LPC injections, as part of a larger effort to determine the minimal dose regimen of NGF to regenerate peripheral nerves.

关键词： lysophosphatidylcholine neurotrophic factor growth factor sciatic nerve crush peripheral nerve regeneration