In recent years,the field of higher education in China has put forward clear requirements for the construction of ideological and political education in courses.Accounting English,as an important course for cultivatin...In recent years,the field of higher education in China has put forward clear requirements for the construction of ideological and political education in courses.Accounting English,as an important course for cultivating international accounting talents,urgently needs to integrate professional ethics and national consciousness into professional teaching[1].In response to the lack of a professional reference system for ideological and political education in accounting English courses,this paper,guided by the OBE educational concept,constructs a three-dimensional objective matrix model based on the international Certified Public Accountant(CPA)competency framework.By deconstructing the IFAC professional competence standards,a mapping mechanism of“professional competence-language carrier-ideological and political content”is proposed.展开更多
With the recent technological developments,massive vehicular ad hoc networks(VANETs)have been established,enabling numerous vehicles and their respective Road Side Unit(RSU)components to communicate with oneanother.Th...With the recent technological developments,massive vehicular ad hoc networks(VANETs)have been established,enabling numerous vehicles and their respective Road Side Unit(RSU)components to communicate with oneanother.The best way to enhance traffic flow for vehicles and traffic management departments is to share thedata they receive.There needs to be more protection for the VANET systems.An effective and safe methodof outsourcing is suggested,which reduces computation costs by achieving data security using a homomorphicmapping based on the conjugate operation of matrices.This research proposes a VANET-based data outsourcingsystem to fix the issues.To keep data outsourcing secure,the suggested model takes cryptography models intoaccount.Fog will keep the generated keys for the purpose of vehicle authentication.For controlling and overseeingthe outsourced data while preserving privacy,the suggested approach considers the Trusted Certified Auditor(TCA).Using the secret key,TCA can identify the genuine identity of VANETs when harmful messages aredetected.The proposed model develops a TCA-based unique static vehicle labeling system using cryptography(TCA-USVLC)for secure data outsourcing and privacy preservation in VANETs.The proposed model calculatesthe trust of vehicles in 16 ms for an average of 180 vehicles and achieves 98.6%accuracy for data encryption toprovide security.The proposedmodel achieved 98.5%accuracy in data outsourcing and 98.6%accuracy in privacypreservation in fog-enabled VANETs.Elliptical curve cryptography models can be applied in the future for betterencryption and decryption rates with lightweight cryptography operations.展开更多
A proxy signature scheme with message recovery using self-certified public key is proposed, which withstands public key substitution attacks, active attacks, and forgery attacks. The proposed scheme accomplishes the t...A proxy signature scheme with message recovery using self-certified public key is proposed, which withstands public key substitution attacks, active attacks, and forgery attacks. The proposed scheme accomplishes the tasks of public key verification, proxy signature verification, and message recovery in a logically single step. In addition, the proposed scheme satisfies all properties of strong proxy signature and does not use secure channel in the communication between the original signer and the proxy signature signer.展开更多
Flavonoids are the most widely used in the field of the food, medicine, and cosmetic due to their pharmacological functions and biological activities, such as anti-tumor, anti-inflammatory and antioxidation. This work...Flavonoids are the most widely used in the field of the food, medicine, and cosmetic due to their pharmacological functions and biological activities, such as anti-tumor, anti-inflammatory and antioxidation. This work described the assignment of purity values to 3 flavonoids certified reference materials (CRMs) including baicalein, 5,7-dihydoxy flavones and naringenine which?were developed in this study according to the ISO Guides 34 and 35. The qualitative analysis was performed by liquid chromatography-mass spectrometry (LC-MS) and infrared spectroscopy (IR). The CRMs’ purity values were assigned based on the weighted average of quantitative nuclear magnetic resonance method and mass balance approach with high resolution liquid chromatography-VWD. All the three CRMs with following value mass fractions: baicalein at a certified purity P ± U (k = 2) of 98.8% ± 0.8%;5,7-dihydoxy flavones of 99.1% ± 0.7% and naringenine of 99.5% ± 1.0% respectively. The homogeneity of the CRMs was determined by an in-house validated liquid chromatographic method. Potential degradation during storage was also investigated and a shelf-life based on this value was established.展开更多
Objective:The aim of this study was to examine the relationship between moral distress that may affect patient safety,and the clinical practice model,assessing ethical decision-making skills of certified registered nu...Objective:The aim of this study was to examine the relationship between moral distress that may affect patient safety,and the clinical practice model,assessing ethical decision-making skills of certified registered nurse anesthetists(CRNAs).Methods:A survey using the Ethical Stress Scale(ESS)and the Ethical Assessment Skills Survey(EASS)was conducted with 134 CRNAs.Results:Results indicated no significant effect of practice model on level of moral distress or perceived ethical assessment skill knowledge[Wilks's lambda=0.952,F(6,256)=1.068,P=0.382,n^(2)=0.02].A statistically significant positive correlation existed between importance and skill(r=0.275,P=0.001).CRNAs felt skilled to manage the actions or activities they deemed important.Conclusion:CRNAs who perceived a higher skill level in addressing ethical issues experienced lower levels of moral distress.Findings indicate content-specific curricula for the CRNAs need to be evaluated for ethical decision-making skill assessment content.展开更多
Wheat is a strategic crop for food security in Pakistan with predominance of smallholder farmers. Farmer-saved seed （FSS） is used nearly by 75% of farmers for wheat production. Frequent variety or seed replacement i...Wheat is a strategic crop for food security in Pakistan with predominance of smallholder farmers. Farmer-saved seed （FSS） is used nearly by 75% of farmers for wheat production. Frequent variety or seed replacement is uncommon even among large-scale farmers, and certified seed （CS） is mostly bought to verify the value of new varieties. Replacing old and obsolete varieties by new high yielding disease resistant varieties is key to transferring new genetic gains to farmers. For the first time in Pakistan, on-farm factorial experiments involving seven new and five old wheat varieties and their corresponding CS and FSS were conducted. A total of 49 farmers representing major wheat cropping patterns throughout the country participated in these trials in the 2014 and 2015 wheat growing seasons. Analysis of variance revealed that there was highly significant difference between wheat varieties and between seed classes. New variety ＋ CS gave 33.8% more grain yield as well as higher marginal return over farmers＇ variety ＋ FSS. Grain yield and returns from new variety ＋ FSS and farmers＇ variety ＋ CS were at par. Scientific knowledge generated in this research demonstrated that use of CS ＆new wheat varieties is best option, while growing new varieties with FSS is a second choice for the advantages accruing from their built-in genetic traits of economic importance over growing CS of old and obsolete varieties. Having more flexible seed system will help accelerate the delivery of new genetic gains to farmers＇ fields.展开更多
Under the JI-EPA （Japan-Indonesia Economic Partnership Agreement）, approximately one thousand nurse and certified care worker candidates have been migrated to Japan since 2008. Migration has been known as a risk fac...Under the JI-EPA （Japan-Indonesia Economic Partnership Agreement）, approximately one thousand nurse and certified care worker candidates have been migrated to Japan since 2008. Migration has been known as a risk factor of mental well-being. Little is known about how the in pre-migration stage may affect the migrant＇s mental health. The study examines the mental health predictor in pre-migration stage using cross sectional design. Gender, Age, EPA course, educational degree, working background, language proficiency, motivation for migration and knowledge about destination country selected as mental health predictor. The results showed that the variable knowledge about living environment is the only independent variable which is correlate with GHQ in the model, β = -0.20, P 〈 0.05. The finding may assume that the knowledge as part of cognitive preparation plays important role in explaining the mental health of the EPA candidates in pre-migration stage.展开更多
There are over 100 historically black colleges and universities （HBCUs） in the United States. The majority of these HBCUs are located in the southeast section of the United States. HBCUs are a major supplier of cert...There are over 100 historically black colleges and universities （HBCUs） in the United States. The majority of these HBCUs are located in the southeast section of the United States. HBCUs are a major supplier of certified public accountants （CPAs） to the profession. Therefore, the performance of candidates from HBCUs should be of interest to various constituents including educators, employers, parents, students, and other stakeholders. The purpose of this paper is to provide statistical performance on the 2011 CPA examination for large, middle, and small HBCUs based upon the number of testing events taken. Taking a testing event is not the same as passing a testing event. This was the dichotomy between quantity and quality of HBCUs＇ performances. For large HBCUs, Morehouse University, North Carolina Agricultural and Technical State University （NC A＆T）, and Tennessee State University （TSU） were cited. For middle HBCUs, Albany State University, Norfolk State University （NSU）, and North Carolina Central University （NCCU） were cited. For small HBCUs, Alcorn State University, Fisk University, and University of Maryland Eastern Shore （UMES） were cited. The dichotomy between quantity and quality is real.展开更多
Maize unsound kernel content is one of the limited items in maize trade, and generally determined by sensory detection. A certified reference material(CRM) for visual inspection of maize unsound kernels was developed ...Maize unsound kernel content is one of the limited items in maize trade, and generally determined by sensory detection. A certified reference material(CRM) for visual inspection of maize unsound kernels was developed according to a national standard of China, GB 1353-2018, and five items, such as insect-damaged kernels, spotted kernels, broken kernels, sprouted kernels and moldy kernels, were included. Unsound maize kernels were collected from fields or prepared in a laboratory, then screened, and ten kernels demonstrating varying levels of unsoundness or damage for each item were embedded in epoxy resin. The CRM showed excellent homogeneity and stability, which was stable for 14 days at the temperature from-20℃ to 45℃ and for at least 18 months at room temperature out of direct sunlight and strong light. Co-laboratory confirmation showed the CRM conformed to the morphological characteristics described in GB 1353-2018. The research filled the gap of unsound maize kernel CRM in maize detection.展开更多
Under the background of the Internet, personalized audit, online audit, overall audit and joint audit have greatly improved the efficiency of audit services, but certified public accountants are also facing unpreceden...Under the background of the Internet, personalized audit, online audit, overall audit and joint audit have greatly improved the efficiency of audit services, but certified public accountants are also facing unprecedented audit risks. Certified public accountants should conform to the development trend of audit, take electronic data as the test focus, and standardize the ways and methods of obtaining audit evidence;And use data audit technology to reduce accounting errors, and use standardized model to standardize the content of audit report. At the same time, the accounting firm should further optimize the cloud audit platform, innovate the audit monitoring model through the network cloud technology, and improve the audit risk management and prevention and control system based on the information data platform.展开更多
Graph Neural Networks(GNNs)have demonstrated outstanding capabilities in processing graph-structured data and are increasingly being integrated into large-scale pre-trained models,such as Large Language Models(LLMs),t...Graph Neural Networks(GNNs)have demonstrated outstanding capabilities in processing graph-structured data and are increasingly being integrated into large-scale pre-trained models,such as Large Language Models(LLMs),to enhance structural reasoning,knowledge retrieval,and memory management.The expansion of their application scope imposes higher requirements on the robustness of GNNs.However,as GNNs are applied to more dynamic and heterogeneous environments,they become increasingly vulnerable to real-world perturbations.In particular,graph data frequently encounters joint adversarial perturbations that simultaneously affect both structures and features,which are significantly more challenging than isolated attacks.These disruptions,caused by incomplete data,malicious attacks,or inherent noise,pose substantial threats to the stable and reliable performance of traditional GNN models.To address this issue,this study proposes the Dual-Shield Graph Neural Network(DSGNN),a defense model that simultaneously mitigates structural and feature perturbations.DSGNN utilizes two parallel GNN channels to independently process structural noise and feature noise,and introduces an adaptive fusion mechanism that integrates information from both pathways to generate robust node representations.Theoretical analysis demonstrates that DSGNN achieves a tighter robustness boundary under joint perturbations compared to conventional single-channel methods.Experimental evaluations across Cora,CiteSeer,and Industry datasets show that DSGNN achieves the highest average classification accuracy under various adversarial settings,reaching 81.24%,71.94%,and 81.66%,respectively,outperforming GNNGuard,GCN-Jaccard,GCN-SVD,RGCN,and NoisyGNN.These results underscore the importance of multi-view perturbation decoupling in constructing resilient GNN models for real-world applications.展开更多
This study aims to develop and expand a new perspective on ecological value realization(EVR)and provide policy recommendations for marine ecological value realization(MEVR)based on Carbon Trading.Currently,the immatur...This study aims to develop and expand a new perspective on ecological value realization(EVR)and provide policy recommendations for marine ecological value realization(MEVR)based on Carbon Trading.Currently,the immaturity of EVR calculation methods and difficulties in determining the price of ecological products pose significant challenges to ecological value trading.By employing mathematical models and logical reasoning,this study proposes a novel frame-work for EVR,illustrated through several diagrams.According to this frame-work,ecological value is not static but fluctuates with factors such as human well-being(HV)or gross domestic product(GDP).Therefore,ecological value should be determined by an exchange market rather than solely relying on hypothetical calculation methods.Consequently,carbon trading cases are crucial in under-standing ecological value.Based on the analysis of blue carbon(BC)trading cases,including the lack of international BC exchanges,challenges in carbon sink projects,and the Free Rider Effect,this paper identifies current issues in MEVR and BC trading in China.To address these challenges,we propose integrating carbon trading databases with evaluations of ecological protection and restora-tion projects,along with BC trading data,to calculate ecological value.Addi-tionally,we recommend increasing the supply of BC products in both national carbon trading markets and voluntary markets,promoting the internationaliza-tion of BC accounting,addressing the Free Rider Effect through government actions and market mechanisms,attracting more foreign investment in BC en-hancement projects,and formulating a BC enhancement plan during marine resource development.展开更多
This study compares the results of three certified methods, namely differential scanning calorimetry (DSC), the mass balance (MB) method and coulometric titrimetry (CT), in the purity assessment of ferulic acid certif...This study compares the results of three certified methods, namely differential scanning calorimetry (DSC), the mass balance (MB) method and coulometric titrimetry (CT), in the purity assessment of ferulic acid certified reference material (CRM). Purity and expanded uncertainty as determined by the three methods were respectively 99.81%, 0.16%; 99.797, 0.16%; and 99.81%, 0.26% with, in all cases, a coverage factor (k) of 2 (P=95%). The purity results are consistent indicating that the combination of DSC, the MB method and CT provides a confident assessment of the purity of suitable CRMs like ferulic acid. (C) 2015 Chinese Pharmaceutical Association and Institute of Materia Medica, Chinese Academy of Medical Sciences. Production and hosting by Elsevier B.V.展开更多
Leadership in Energy and Environmental Design Commercial Interiors (LEED-CI) is more relevant to interior design, which, according to the sharing layer concept, differs from exterior design (which is usually evaluated...Leadership in Energy and Environmental Design Commercial Interiors (LEED-CI) is more relevant to interior design, which, according to the sharing layer concept, differs from exterior design (which is usually evaluated with the LEED New Construction sub-scheme). LEED-CI requires separate empirical analyses of LEED-CI certified buildings to further improve this sub-scheme. Therefore, in this study, Silver and Gold projects certified under LEED-CI-2009 in 14 US states were considered. Three project performance analyses, (i) certification, (ii) category, and (iii) cross-certification, were studied. The following results were revealed: (i) the range of the medians for Silver- and Gold-certified projects were 51-57 pts and 62-71 pts, respectively;(ii) in both Silver- and Gold-certified projects, Sustainable Sites (SS), Water Efficiency (WE), and Innovation in Design (ID) were the best-performing;Energy and Atmosphere (EA) and Indoor Environmental Quality (EQ) were intermediate-performing;and Material and Resources (MR) was the worst-performing categories;and (iii) in Silver-Gold cross-certification, category-focused (in 10 of 14 states) and category-unfocused (in four of 14 states) strategies were determined;in the category-focused strategy, the highest popular category was EA;the intermediate popular categories were WE, MR, and ID;and the lowest popular category was SS. Pooling all projects and all states into one frame can lead to the obscurement of the actual LEED-CI-2009 strategy(ies) in the transition from Silver to Gold certification in the US.展开更多
The purpose of this research was to conduct a pilot study of LEED certified homes in New England one to five years after occupancy to determine whether they continue to perform at the level predicted during the certif...The purpose of this research was to conduct a pilot study of LEED certified homes in New England one to five years after occupancy to determine whether they continue to perform at the level predicted during the certification process.Four criteria were defined to assess the performance of each home:(1)energy consumption for heating,cooling,lighting,electronics and appliances;(2)building envelope and air infiltration;(3)operations and maintenance;and(4)occupant satisfaction and indoor air quality.Both qualitative and quantitative methods including blower door and duct blaster tests,utility bill analysis,and an occupant satisfaction survey were used to measure the post-occupancy performance of seven LEED certified homes in New England.Discrepancies were found between the original building performance as determined at the time of certification and the current level of building performance.While this is limited,initial research,these findings indicate a need for further post-occupancy research that can provide feedback to green certification programs,allowing them to be modified as necessary to better reflect the actual environmental impacts of certified buildings.展开更多
The Leadership in Energy and Environmental Design(LEED)for New Construction and Major Renovations v3(NC)and LEED for Existing Buildings:Operations and Maintenance v3(EB)schemes were studied to examine the application ...The Leadership in Energy and Environmental Design(LEED)for New Construction and Major Renovations v3(NC)and LEED for Existing Buildings:Operations and Maintenance v3(EB)schemes were studied to examine the application of the shearing layer concept to green buildings.The manners in which(i)rating systems in their current configurations and(ii)certified projects in their practical applications treated the long life-expectances in buildings and short life-expectancies in systems were questioned.To maximally reduce nondemonic intrusion,we studied only those states in the United States in which statistically viable numbers of projects had been completed in 2016.A two-way mixed analysis of variance(ANOVA)model was used to evaluate the interaction between two types of buildings(i.e.,NC vs EB)and two sets of sub-layers(i.e.,Site,Structure,and Skin from the Building layer and Services,Space Plane,and Stuff from the Service layer).The discrepancy in the case of a new building and the similarity in the case of a renovated building between rating schemes and certified projects were revealed:(i)the NC rating scheme prefers to emphasize the Service layer(SL),whereas newly constructed projects prefer to emphasize the Building layer(BL)due to the high performance of the Site and Structure sub-layers;(ii)the EB rating scheme prefers to emphasize the Service layer,as do renovated building projects,due to the high performance of the Stuff sub-layer.展开更多
文摘In recent years,the field of higher education in China has put forward clear requirements for the construction of ideological and political education in courses.Accounting English,as an important course for cultivating international accounting talents,urgently needs to integrate professional ethics and national consciousness into professional teaching[1].In response to the lack of a professional reference system for ideological and political education in accounting English courses,this paper,guided by the OBE educational concept,constructs a three-dimensional objective matrix model based on the international Certified Public Accountant(CPA)competency framework.By deconstructing the IFAC professional competence standards,a mapping mechanism of“professional competence-language carrier-ideological and political content”is proposed.
文摘With the recent technological developments,massive vehicular ad hoc networks(VANETs)have been established,enabling numerous vehicles and their respective Road Side Unit(RSU)components to communicate with oneanother.The best way to enhance traffic flow for vehicles and traffic management departments is to share thedata they receive.There needs to be more protection for the VANET systems.An effective and safe methodof outsourcing is suggested,which reduces computation costs by achieving data security using a homomorphicmapping based on the conjugate operation of matrices.This research proposes a VANET-based data outsourcingsystem to fix the issues.To keep data outsourcing secure,the suggested model takes cryptography models intoaccount.Fog will keep the generated keys for the purpose of vehicle authentication.For controlling and overseeingthe outsourced data while preserving privacy,the suggested approach considers the Trusted Certified Auditor(TCA).Using the secret key,TCA can identify the genuine identity of VANETs when harmful messages aredetected.The proposed model develops a TCA-based unique static vehicle labeling system using cryptography(TCA-USVLC)for secure data outsourcing and privacy preservation in VANETs.The proposed model calculatesthe trust of vehicles in 16 ms for an average of 180 vehicles and achieves 98.6%accuracy for data encryption toprovide security.The proposedmodel achieved 98.5%accuracy in data outsourcing and 98.6%accuracy in privacypreservation in fog-enabled VANETs.Elliptical curve cryptography models can be applied in the future for betterencryption and decryption rates with lightweight cryptography operations.
文摘A proxy signature scheme with message recovery using self-certified public key is proposed, which withstands public key substitution attacks, active attacks, and forgery attacks. The proposed scheme accomplishes the tasks of public key verification, proxy signature verification, and message recovery in a logically single step. In addition, the proposed scheme satisfies all properties of strong proxy signature and does not use secure channel in the communication between the original signer and the proxy signature signer.
文摘Flavonoids are the most widely used in the field of the food, medicine, and cosmetic due to their pharmacological functions and biological activities, such as anti-tumor, anti-inflammatory and antioxidation. This work described the assignment of purity values to 3 flavonoids certified reference materials (CRMs) including baicalein, 5,7-dihydoxy flavones and naringenine which?were developed in this study according to the ISO Guides 34 and 35. The qualitative analysis was performed by liquid chromatography-mass spectrometry (LC-MS) and infrared spectroscopy (IR). The CRMs’ purity values were assigned based on the weighted average of quantitative nuclear magnetic resonance method and mass balance approach with high resolution liquid chromatography-VWD. All the three CRMs with following value mass fractions: baicalein at a certified purity P ± U (k = 2) of 98.8% ± 0.8%;5,7-dihydoxy flavones of 99.1% ± 0.7% and naringenine of 99.5% ± 1.0% respectively. The homogeneity of the CRMs was determined by an in-house validated liquid chromatographic method. Potential degradation during storage was also investigated and a shelf-life based on this value was established.
文摘Objective:The aim of this study was to examine the relationship between moral distress that may affect patient safety,and the clinical practice model,assessing ethical decision-making skills of certified registered nurse anesthetists(CRNAs).Methods:A survey using the Ethical Stress Scale(ESS)and the Ethical Assessment Skills Survey(EASS)was conducted with 134 CRNAs.Results:Results indicated no significant effect of practice model on level of moral distress or perceived ethical assessment skill knowledge[Wilks's lambda=0.952,F(6,256)=1.068,P=0.382,n^(2)=0.02].A statistically significant positive correlation existed between importance and skill(r=0.275,P=0.001).CRNAs felt skilled to manage the actions or activities they deemed important.Conclusion:CRNAs who perceived a higher skill level in addressing ethical issues experienced lower levels of moral distress.Findings indicate content-specific curricula for the CRNAs need to be evaluated for ethical decision-making skill assessment content.
文摘Wheat is a strategic crop for food security in Pakistan with predominance of smallholder farmers. Farmer-saved seed （FSS） is used nearly by 75% of farmers for wheat production. Frequent variety or seed replacement is uncommon even among large-scale farmers, and certified seed （CS） is mostly bought to verify the value of new varieties. Replacing old and obsolete varieties by new high yielding disease resistant varieties is key to transferring new genetic gains to farmers. For the first time in Pakistan, on-farm factorial experiments involving seven new and five old wheat varieties and their corresponding CS and FSS were conducted. A total of 49 farmers representing major wheat cropping patterns throughout the country participated in these trials in the 2014 and 2015 wheat growing seasons. Analysis of variance revealed that there was highly significant difference between wheat varieties and between seed classes. New variety ＋ CS gave 33.8% more grain yield as well as higher marginal return over farmers＇ variety ＋ FSS. Grain yield and returns from new variety ＋ FSS and farmers＇ variety ＋ CS were at par. Scientific knowledge generated in this research demonstrated that use of CS ＆new wheat varieties is best option, while growing new varieties with FSS is a second choice for the advantages accruing from their built-in genetic traits of economic importance over growing CS of old and obsolete varieties. Having more flexible seed system will help accelerate the delivery of new genetic gains to farmers＇ fields.
文摘Under the JI-EPA （Japan-Indonesia Economic Partnership Agreement）, approximately one thousand nurse and certified care worker candidates have been migrated to Japan since 2008. Migration has been known as a risk factor of mental well-being. Little is known about how the in pre-migration stage may affect the migrant＇s mental health. The study examines the mental health predictor in pre-migration stage using cross sectional design. Gender, Age, EPA course, educational degree, working background, language proficiency, motivation for migration and knowledge about destination country selected as mental health predictor. The results showed that the variable knowledge about living environment is the only independent variable which is correlate with GHQ in the model, β = -0.20, P 〈 0.05. The finding may assume that the knowledge as part of cognitive preparation plays important role in explaining the mental health of the EPA candidates in pre-migration stage.
文摘There are over 100 historically black colleges and universities （HBCUs） in the United States. The majority of these HBCUs are located in the southeast section of the United States. HBCUs are a major supplier of certified public accountants （CPAs） to the profession. Therefore, the performance of candidates from HBCUs should be of interest to various constituents including educators, employers, parents, students, and other stakeholders. The purpose of this paper is to provide statistical performance on the 2011 CPA examination for large, middle, and small HBCUs based upon the number of testing events taken. Taking a testing event is not the same as passing a testing event. This was the dichotomy between quantity and quality of HBCUs＇ performances. For large HBCUs, Morehouse University, North Carolina Agricultural and Technical State University （NC A＆T）, and Tennessee State University （TSU） were cited. For middle HBCUs, Albany State University, Norfolk State University （NSU）, and North Carolina Central University （NCCU） were cited. For small HBCUs, Alcorn State University, Fisk University, and University of Maryland Eastern Shore （UMES） were cited. The dichotomy between quantity and quality is real.
基金financially supported by the National Key Research & Development Program of China (2016YFF0201803)
文摘Maize unsound kernel content is one of the limited items in maize trade, and generally determined by sensory detection. A certified reference material(CRM) for visual inspection of maize unsound kernels was developed according to a national standard of China, GB 1353-2018, and five items, such as insect-damaged kernels, spotted kernels, broken kernels, sprouted kernels and moldy kernels, were included. Unsound maize kernels were collected from fields or prepared in a laboratory, then screened, and ten kernels demonstrating varying levels of unsoundness or damage for each item were embedded in epoxy resin. The CRM showed excellent homogeneity and stability, which was stable for 14 days at the temperature from-20℃ to 45℃ and for at least 18 months at room temperature out of direct sunlight and strong light. Co-laboratory confirmation showed the CRM conformed to the morphological characteristics described in GB 1353-2018. The research filled the gap of unsound maize kernel CRM in maize detection.
文摘Under the background of the Internet, personalized audit, online audit, overall audit and joint audit have greatly improved the efficiency of audit services, but certified public accountants are also facing unprecedented audit risks. Certified public accountants should conform to the development trend of audit, take electronic data as the test focus, and standardize the ways and methods of obtaining audit evidence;And use data audit technology to reduce accounting errors, and use standardized model to standardize the content of audit report. At the same time, the accounting firm should further optimize the cloud audit platform, innovate the audit monitoring model through the network cloud technology, and improve the audit risk management and prevention and control system based on the information data platform.
基金funded by the Key Research and Development Program of Zhejiang Province No.2023C01141the Science and Technology Innovation Community Project of the Yangtze River Delta No.23002410100suported by the Open Research Fund of the State Key Laboratory of Blockchain and Data Security,Zhejiang University.
文摘Graph Neural Networks(GNNs)have demonstrated outstanding capabilities in processing graph-structured data and are increasingly being integrated into large-scale pre-trained models,such as Large Language Models(LLMs),to enhance structural reasoning,knowledge retrieval,and memory management.The expansion of their application scope imposes higher requirements on the robustness of GNNs.However,as GNNs are applied to more dynamic and heterogeneous environments,they become increasingly vulnerable to real-world perturbations.In particular,graph data frequently encounters joint adversarial perturbations that simultaneously affect both structures and features,which are significantly more challenging than isolated attacks.These disruptions,caused by incomplete data,malicious attacks,or inherent noise,pose substantial threats to the stable and reliable performance of traditional GNN models.To address this issue,this study proposes the Dual-Shield Graph Neural Network(DSGNN),a defense model that simultaneously mitigates structural and feature perturbations.DSGNN utilizes two parallel GNN channels to independently process structural noise and feature noise,and introduces an adaptive fusion mechanism that integrates information from both pathways to generate robust node representations.Theoretical analysis demonstrates that DSGNN achieves a tighter robustness boundary under joint perturbations compared to conventional single-channel methods.Experimental evaluations across Cora,CiteSeer,and Industry datasets show that DSGNN achieves the highest average classification accuracy under various adversarial settings,reaching 81.24%,71.94%,and 81.66%,respectively,outperforming GNNGuard,GCN-Jaccard,GCN-SVD,RGCN,and NoisyGNN.These results underscore the importance of multi-view perturbation decoupling in constructing resilient GNN models for real-world applications.
基金Fund of Laboratory of Marine Ecological Conservation and Restoration,Ministry of Natural Resources/Fujian Provincial Key Laboratory of Marine Ecological Conservation and Restoration,Grant/Award Number:EPR2023010Fund of Key Laboratory of Marine Environmental Survey Technology and Application,Ministry of Natural Resources,Grant/Award Number:MESTA-2022-D003。
文摘This study aims to develop and expand a new perspective on ecological value realization(EVR)and provide policy recommendations for marine ecological value realization(MEVR)based on Carbon Trading.Currently,the immaturity of EVR calculation methods and difficulties in determining the price of ecological products pose significant challenges to ecological value trading.By employing mathematical models and logical reasoning,this study proposes a novel frame-work for EVR,illustrated through several diagrams.According to this frame-work,ecological value is not static but fluctuates with factors such as human well-being(HV)or gross domestic product(GDP).Therefore,ecological value should be determined by an exchange market rather than solely relying on hypothetical calculation methods.Consequently,carbon trading cases are crucial in under-standing ecological value.Based on the analysis of blue carbon(BC)trading cases,including the lack of international BC exchanges,challenges in carbon sink projects,and the Free Rider Effect,this paper identifies current issues in MEVR and BC trading in China.To address these challenges,we propose integrating carbon trading databases with evaluations of ecological protection and restora-tion projects,along with BC trading data,to calculate ecological value.Addi-tionally,we recommend increasing the supply of BC products in both national carbon trading markets and voluntary markets,promoting the internationaliza-tion of BC accounting,addressing the Free Rider Effect through government actions and market mechanisms,attracting more foreign investment in BC en-hancement projects,and formulating a BC enhancement plan during marine resource development.
基金financially supported by the Ministry of Science and Technology of the People's Republic of China (No.2007FY130100)Major Scientific and Technological Special Project for "Significant New Drugs Creation" of China during the 12th Five-Year Plan Period (No.2012ZX09301002-001-013)
文摘This study compares the results of three certified methods, namely differential scanning calorimetry (DSC), the mass balance (MB) method and coulometric titrimetry (CT), in the purity assessment of ferulic acid certified reference material (CRM). Purity and expanded uncertainty as determined by the three methods were respectively 99.81%, 0.16%; 99.797, 0.16%; and 99.81%, 0.26% with, in all cases, a coverage factor (k) of 2 (P=95%). The purity results are consistent indicating that the combination of DSC, the MB method and CT provides a confident assessment of the purity of suitable CRMs like ferulic acid. (C) 2015 Chinese Pharmaceutical Association and Institute of Materia Medica, Chinese Academy of Medical Sciences. Production and hosting by Elsevier B.V.
文摘Leadership in Energy and Environmental Design Commercial Interiors (LEED-CI) is more relevant to interior design, which, according to the sharing layer concept, differs from exterior design (which is usually evaluated with the LEED New Construction sub-scheme). LEED-CI requires separate empirical analyses of LEED-CI certified buildings to further improve this sub-scheme. Therefore, in this study, Silver and Gold projects certified under LEED-CI-2009 in 14 US states were considered. Three project performance analyses, (i) certification, (ii) category, and (iii) cross-certification, were studied. The following results were revealed: (i) the range of the medians for Silver- and Gold-certified projects were 51-57 pts and 62-71 pts, respectively;(ii) in both Silver- and Gold-certified projects, Sustainable Sites (SS), Water Efficiency (WE), and Innovation in Design (ID) were the best-performing;Energy and Atmosphere (EA) and Indoor Environmental Quality (EQ) were intermediate-performing;and Material and Resources (MR) was the worst-performing categories;and (iii) in Silver-Gold cross-certification, category-focused (in 10 of 14 states) and category-unfocused (in four of 14 states) strategies were determined;in the category-focused strategy, the highest popular category was EA;the intermediate popular categories were WE, MR, and ID;and the lowest popular category was SS. Pooling all projects and all states into one frame can lead to the obscurement of the actual LEED-CI-2009 strategy(ies) in the transition from Silver to Gold certification in the US.
基金supported by the National Institute of Food and Agriculture,U.S.Department of Agriculture,the Massachusetts Agricultural Experiment Station and the Department of Environmental Conservation under Project No.MAS00012.Publication no.3473Support was also provided by the University of Massachusetts Healey Endowment Grant.
文摘The purpose of this research was to conduct a pilot study of LEED certified homes in New England one to five years after occupancy to determine whether they continue to perform at the level predicted during the certification process.Four criteria were defined to assess the performance of each home:(1)energy consumption for heating,cooling,lighting,electronics and appliances;(2)building envelope and air infiltration;(3)operations and maintenance;and(4)occupant satisfaction and indoor air quality.Both qualitative and quantitative methods including blower door and duct blaster tests,utility bill analysis,and an occupant satisfaction survey were used to measure the post-occupancy performance of seven LEED certified homes in New England.Discrepancies were found between the original building performance as determined at the time of certification and the current level of building performance.While this is limited,initial research,these findings indicate a need for further post-occupancy research that can provide feedback to green certification programs,allowing them to be modified as necessary to better reflect the actual environmental impacts of certified buildings.
文摘The Leadership in Energy and Environmental Design(LEED)for New Construction and Major Renovations v3(NC)and LEED for Existing Buildings:Operations and Maintenance v3(EB)schemes were studied to examine the application of the shearing layer concept to green buildings.The manners in which(i)rating systems in their current configurations and(ii)certified projects in their practical applications treated the long life-expectances in buildings and short life-expectancies in systems were questioned.To maximally reduce nondemonic intrusion,we studied only those states in the United States in which statistically viable numbers of projects had been completed in 2016.A two-way mixed analysis of variance(ANOVA)model was used to evaluate the interaction between two types of buildings(i.e.,NC vs EB)and two sets of sub-layers(i.e.,Site,Structure,and Skin from the Building layer and Services,Space Plane,and Stuff from the Service layer).The discrepancy in the case of a new building and the similarity in the case of a renovated building between rating schemes and certified projects were revealed:(i)the NC rating scheme prefers to emphasize the Service layer(SL),whereas newly constructed projects prefer to emphasize the Building layer(BL)due to the high performance of the Site and Structure sub-layers;(ii)the EB rating scheme prefers to emphasize the Service layer,as do renovated building projects,due to the high performance of the Stuff sub-layer.
