As one of the external mechanisms to protect investors,the quality of CPA auditing influences the profit of the investor directly.This paper studies the A-share listed companies in China from2009to 2011,with logistic ...As one of the external mechanisms to protect investors,the quality of CPA auditing influences the profit of the investor directly.This paper studies the A-share listed companies in China from2009to 2011,with logistic regression,re-evaluating and exploring the influence factors to the auditing quality of CPA from the perspectives of the size of accountant firms and the profit management level.It finds that the size of accountant firms and the auditing quality are positively correlated with each other,but the statistics are not significant;however,the profit management level influences the auditing quality significantly.Besides,this paper finds that compared with the small-sized accountant firms,the profit management level and the auditing quality of those big-sized accountant firms are correlated with each more significantly.展开更多
Objective:Urinary calculi are characterized by a high recurrence rate,and patients’adherence to self-management after discharge directly affects health outcomes.Traditional offline follow-up models often face problem...Objective:Urinary calculi are characterized by a high recurrence rate,and patients’adherence to self-management after discharge directly affects health outcomes.Traditional offline follow-up models often face problems such as poor compliance and uneven allocation of medical resources,making it difficult to meet individualized health management needs.Remote follow-up provides a novel solution to optimize long-term management,improve health literacy,and enhance clinical outcomes.This study aims to evaluate the effect of remote follow-up under an intelligent medical collaborative model on quality of life and health-promoting lifestyle in patients with urinary calculi,and to assess its short-term impact on clinical outcomes.Methods:A total of 118 patients with urinary calculi admitted to a tertiary hospital in Hunan Province between August and November 2024 were recruited and randomly assigned to a control group(n=59)or an intervention group(n=59).The control group received routine departmental follow-up,while the intervention group underwent remote follow-up based on an intelligent medical collaborative model for one month.Assessments were conducted before discharge(T0),15 days after discharge(T1),and one month after discharge(T2),using the Wisconsin Stone Quality of Life Questionnaire and the Health-Promoting Lifestyle Profile.At T2,the incidence of forgotten ureteral stents(FUS),ureteral stent-related complications,unplanned readmissions,and patient satisfaction were evaluated.Results:No significant differences were observed between groups at T0 in baseline characteristics or outcome measures(all P>0.05).At T1 and T2,the intervention group had significantly higher health-related quality of life scores than the control group(P<0.05).Generalized estimating equation(GEE)analysis showed significant between-group effects(Wald's χ^(2)=22.961,P<0.001),time effects(Wald's χ^(2)=23.065,P<0.001),and interaction effects(Wald's χ^(2)=6.930,P<0.05).Similarly,at T1 and T2,the intervention group scored significantly higher on health-promoting lifestyle than the control group(P<0.05),with significant between-group effects(Wald's χ^(2)=22.936,P<0.001),time effects(Wald's χ^(2)=10.694,P<0.001),and interaction effects(Wald's χ^(2)=18.921,P<0.05).No significant differences were found between groups in the incidence of FUS,ureteral stent-related complications,or unplanned readmissions(all P>0.05).Patient satisfaction was significantly higher in the intervention group(t=4.089,P<0.001).Conclusion:Remote follow-up under an intelligent medical collaborative model helps improve quality of life,promote health-oriented lifestyles,and enhance patient satisfaction among individuals with urinary calculi.展开更多
In the context of big data, many large-scale knowledge graphs have emerged to effectively organize the explosive growth of web data on the Internet. To select suitable knowledge graphs for use from many knowledge grap...In the context of big data, many large-scale knowledge graphs have emerged to effectively organize the explosive growth of web data on the Internet. To select suitable knowledge graphs for use from many knowledge graphs, quality assessment is particularly important. As an important thing of quality assessment, completeness assessment generally refers to the ratio of the current data volume to the total data volume.When evaluating the completeness of a knowledge graph, it is often necessary to refine the completeness dimension by setting different completeness metrics to produce more complete and understandable evaluation results for the knowledge graph.However, lack of awareness of requirements is the most problematic quality issue. In the actual evaluation process, the existing completeness metrics need to consider the actual application. Therefore, to accurately recommend suitable knowledge graphs to many users, it is particularly important to develop relevant measurement metrics and formulate measurement schemes for completeness. In this paper, we will first clarify the concept of completeness, establish each metric of completeness, and finally design a measurement proposal for the completeness of knowledge graphs.展开更多
This study assessed the fish production, culture facilities, operations, water resource management and profitability of fish farming in Katsina State, Nigeria, with a view of understanding the status of aquaculture de...This study assessed the fish production, culture facilities, operations, water resource management and profitability of fish farming in Katsina State, Nigeria, with a view of understanding the status of aquaculture development in Katsina State. Data were collected using structured questionnaire administered to 35 out of the active 42 farms in Katsina State at the period and the data obtained were analyzed using descriptive statistics and linear regression. Among the respondents, 37.1% used concrete tank alone and another 37.2% used concrete tank with other types of culture facilities, 57.1% practised mono-culture techniques and 77.1% used stagnant renewal system as culture system. Management of water quality was done by majority(82.9%) with mere visual evaluation, while 68.6% did not use any forms of water treatment. Most of the farms(80%) depended on imported feed for feeding their fish and gross profits of ■7.29±1.81 and ■157.83±118.08 were obtained on fingerlings and adult fish, respectively. The tested explanatory variables were responsible for 45.4% change in profitability and profitability was found to be dependent on feeding cost(t=–3.38 and p=0.002) and size of fish at harvest(t=2.70 and p=0.011). The research findings established that fish farming in Katsina State was under developed.展开更多
The present building facility management status in China resulted in many problems such as high energy consumption,failure of automation control,services failure and poor indoor air quality.Based on questionnaires and...The present building facility management status in China resulted in many problems such as high energy consumption,failure of automation control,services failure and poor indoor air quality.Based on questionnaires and interviews to professional engineers and building users,a comprehensive evaluation index system was established on facility management of high-rise office buildings.A Fuzzy AHP based upon hierarchy criteria system was established.A Fuzzy AHP Evaluation Model on Facility Management System was set up;α-cut analysis was introduced and incorporated with expert knowledge together,which made up the optimism index λ.The fuzzy optimum crisp weight of each criterion was resulted from data-mining.Case investigations were processed in high-rise office buildings in Shenyang.The results illustrated that indoor air quality,thermal comfort and life cycle cost were the most important indexes in the evaluation of Facility Management System of high rise office buildings.Residents in high-rise buildings in Shenyang pay less attention to maintenance management and environment protection.By comparison with the analysis result of Export Choice,Fuzzy AHP-based evaluation model could act as a scientific reference for the establishment of governmental standards in facility management area in building.展开更多
With the application of the principle of PDCA, and dr awing on the experience of the process methods of the ISO9000 and the system met hods of management, the author analyses the basic requirement to fulfill quality m...With the application of the principle of PDCA, and dr awing on the experience of the process methods of the ISO9000 and the system met hods of management, the author analyses the basic requirement to fulfill quality management system in enterprises. Then the author inquires into the procedure t o establish the efficiency quality management system. Finally four stages (plan, do, check, action) and eight steps (decision, plan, analyze, design, do, check, improve, fulfill) are put forward to fulfill quality management system.展开更多
基金the phased achievement of the fund program of basic scientific research business expenses of Jilin University(No.:2011ZZ033)
文摘As one of the external mechanisms to protect investors,the quality of CPA auditing influences the profit of the investor directly.This paper studies the A-share listed companies in China from2009to 2011,with logistic regression,re-evaluating and exploring the influence factors to the auditing quality of CPA from the perspectives of the size of accountant firms and the profit management level.It finds that the size of accountant firms and the auditing quality are positively correlated with each other,but the statistics are not significant;however,the profit management level influences the auditing quality significantly.Besides,this paper finds that compared with the small-sized accountant firms,the profit management level and the auditing quality of those big-sized accountant firms are correlated with each more significantly.
基金supported by the Innovation Platform’s Open Foundation of Education Department of Hunan Province(18K004)the Natural Science Foundation of Hunan Province(2025JJ50508),China.
文摘Objective:Urinary calculi are characterized by a high recurrence rate,and patients’adherence to self-management after discharge directly affects health outcomes.Traditional offline follow-up models often face problems such as poor compliance and uneven allocation of medical resources,making it difficult to meet individualized health management needs.Remote follow-up provides a novel solution to optimize long-term management,improve health literacy,and enhance clinical outcomes.This study aims to evaluate the effect of remote follow-up under an intelligent medical collaborative model on quality of life and health-promoting lifestyle in patients with urinary calculi,and to assess its short-term impact on clinical outcomes.Methods:A total of 118 patients with urinary calculi admitted to a tertiary hospital in Hunan Province between August and November 2024 were recruited and randomly assigned to a control group(n=59)or an intervention group(n=59).The control group received routine departmental follow-up,while the intervention group underwent remote follow-up based on an intelligent medical collaborative model for one month.Assessments were conducted before discharge(T0),15 days after discharge(T1),and one month after discharge(T2),using the Wisconsin Stone Quality of Life Questionnaire and the Health-Promoting Lifestyle Profile.At T2,the incidence of forgotten ureteral stents(FUS),ureteral stent-related complications,unplanned readmissions,and patient satisfaction were evaluated.Results:No significant differences were observed between groups at T0 in baseline characteristics or outcome measures(all P>0.05).At T1 and T2,the intervention group had significantly higher health-related quality of life scores than the control group(P<0.05).Generalized estimating equation(GEE)analysis showed significant between-group effects(Wald's χ^(2)=22.961,P<0.001),time effects(Wald's χ^(2)=23.065,P<0.001),and interaction effects(Wald's χ^(2)=6.930,P<0.05).Similarly,at T1 and T2,the intervention group scored significantly higher on health-promoting lifestyle than the control group(P<0.05),with significant between-group effects(Wald's χ^(2)=22.936,P<0.001),time effects(Wald's χ^(2)=10.694,P<0.001),and interaction effects(Wald's χ^(2)=18.921,P<0.05).No significant differences were found between groups in the incidence of FUS,ureteral stent-related complications,or unplanned readmissions(all P>0.05).Patient satisfaction was significantly higher in the intervention group(t=4.089,P<0.001).Conclusion:Remote follow-up under an intelligent medical collaborative model helps improve quality of life,promote health-oriented lifestyles,and enhance patient satisfaction among individuals with urinary calculi.
基金supported by the National Key Laboratory for Comp lex Systems Simulation Foundation (6142006190301)。
文摘In the context of big data, many large-scale knowledge graphs have emerged to effectively organize the explosive growth of web data on the Internet. To select suitable knowledge graphs for use from many knowledge graphs, quality assessment is particularly important. As an important thing of quality assessment, completeness assessment generally refers to the ratio of the current data volume to the total data volume.When evaluating the completeness of a knowledge graph, it is often necessary to refine the completeness dimension by setting different completeness metrics to produce more complete and understandable evaluation results for the knowledge graph.However, lack of awareness of requirements is the most problematic quality issue. In the actual evaluation process, the existing completeness metrics need to consider the actual application. Therefore, to accurately recommend suitable knowledge graphs to many users, it is particularly important to develop relevant measurement metrics and formulate measurement schemes for completeness. In this paper, we will first clarify the concept of completeness, establish each metric of completeness, and finally design a measurement proposal for the completeness of knowledge graphs.
文摘This study assessed the fish production, culture facilities, operations, water resource management and profitability of fish farming in Katsina State, Nigeria, with a view of understanding the status of aquaculture development in Katsina State. Data were collected using structured questionnaire administered to 35 out of the active 42 farms in Katsina State at the period and the data obtained were analyzed using descriptive statistics and linear regression. Among the respondents, 37.1% used concrete tank alone and another 37.2% used concrete tank with other types of culture facilities, 57.1% practised mono-culture techniques and 77.1% used stagnant renewal system as culture system. Management of water quality was done by majority(82.9%) with mere visual evaluation, while 68.6% did not use any forms of water treatment. Most of the farms(80%) depended on imported feed for feeding their fish and gross profits of ■7.29±1.81 and ■157.83±118.08 were obtained on fingerlings and adult fish, respectively. The tested explanatory variables were responsible for 45.4% change in profitability and profitability was found to be dependent on feeding cost(t=–3.38 and p=0.002) and size of fish at harvest(t=2.70 and p=0.011). The research findings established that fish farming in Katsina State was under developed.
文摘The present building facility management status in China resulted in many problems such as high energy consumption,failure of automation control,services failure and poor indoor air quality.Based on questionnaires and interviews to professional engineers and building users,a comprehensive evaluation index system was established on facility management of high-rise office buildings.A Fuzzy AHP based upon hierarchy criteria system was established.A Fuzzy AHP Evaluation Model on Facility Management System was set up;α-cut analysis was introduced and incorporated with expert knowledge together,which made up the optimism index λ.The fuzzy optimum crisp weight of each criterion was resulted from data-mining.Case investigations were processed in high-rise office buildings in Shenyang.The results illustrated that indoor air quality,thermal comfort and life cycle cost were the most important indexes in the evaluation of Facility Management System of high rise office buildings.Residents in high-rise buildings in Shenyang pay less attention to maintenance management and environment protection.By comparison with the analysis result of Export Choice,Fuzzy AHP-based evaluation model could act as a scientific reference for the establishment of governmental standards in facility management area in building.
文摘With the application of the principle of PDCA, and dr awing on the experience of the process methods of the ISO9000 and the system met hods of management, the author analyses the basic requirement to fulfill quality management system in enterprises. Then the author inquires into the procedure t o establish the efficiency quality management system. Finally four stages (plan, do, check, action) and eight steps (decision, plan, analyze, design, do, check, improve, fulfill) are put forward to fulfill quality management system.
