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An Adaptive Sequential Replacement Method for Variable Selection in Linear Regression Analysis
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作者 Jixiang Wu Johnie N. Jenkins Jack C. McCarty Jr. 《Open Journal of Statistics》 2023年第5期746-760,共15页
With the rapid development of DNA technologies, high throughput genomic data have become a powerful leverage to locate desirable genetic loci associated with traits of importance in various crop species. However, curr... With the rapid development of DNA technologies, high throughput genomic data have become a powerful leverage to locate desirable genetic loci associated with traits of importance in various crop species. However, current genetic association mapping analyses are focused on identifying individual QTLs. This study aimed to identify a set of QTLs or genetic markers, which can capture genetic variability for marker-assisted selection. Selecting a set with k loci that can maximize genetic variation out of high throughput genomic data is a challenging issue. In this study, we proposed an adaptive sequential replacement (ASR) method, which is considered a variant of the sequential replacement (SR) method. Through Monte Carlo simulation and comparing with four other selection methods: exhaustive, SR method, forward, and backward methods we found that the ASR method sustains consistent and repeatable results comparable to the exhaustive method with much reduced computational intensity. 展开更多
关键词 Adaptive Sequential replacement Association Mapping Exhaustive method Global Optimal Solution Sequential replacement Variable Selection
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Route Search Method for Railway Replacement Buses Adopting Ant Colony Optimization
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作者 Kei Nagaoka Kayoko Yamamoto 《Journal of Geographic Information System》 2023年第4期391-420,共30页
In recent years, Japan, and especially rural areas have faced the growing problems of debt-ridden local railway lines along with the population decline and aging population. Therefore, it is best to consider the disco... In recent years, Japan, and especially rural areas have faced the growing problems of debt-ridden local railway lines along with the population decline and aging population. Therefore, it is best to consider the discontinuation of local railway lines and introduce replacement buses to secure the transportation methods of the local people especially in rural areas. Based on the above background, targeting local railway lines that may be discontinued in the near future, appropriate bus stops when provided with potential bus stops were selected, the present study proposed a method that introduces routes for railway replacement buses adopting ant colony optimization (ACO). The improved ACO was designed and developed based on the requirements set concerning the route length, number of turns, road width, accessibility of railway lines and zones without bus stops as well as the constraint conditions concerning the route length, number of turns and zones without bus stops. Original road network data were generated and processed adopting a geographic information systems (GIS), and these are used to search for the optimal route for railway replacement buses adopting the improved ACO concerning the 8 zones on the target railway line (JR Kakogawa line). By comparing the improved ACO with Dijkstra’s algorithm, its relevance was verified and areas needing further improvements were revealed. 展开更多
关键词 Local Railway Line Railway replacement Bus Route Search method Ant Colony Optimization (ACO) Dijkstra’s Algorithm Geographic Information Systems (GIS)
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Molecular Replacement Studies of Cucurmosin from Cucurbita Moschata:Structure Homology with Trichosanthin 被引量:3
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作者 SHIXiao-Li EdwardX.Zhou 《Chinese Journal of Structural Chemistry》 SCIE CAS CSCD 北大核心 2003年第2期165-168,共4页
High diffraction quality crystals of cucurmosin, a type I ribosome inactivating protein isolated from the sarcocarp of Cucurbita moschata (pumpkin), have been grown under newly optimised conditions. With in-house rota... High diffraction quality crystals of cucurmosin, a type I ribosome inactivating protein isolated from the sarcocarp of Cucurbita moschata (pumpkin), have been grown under newly optimised conditions. With in-house rotating anode X-ray source, these crystals diffract to 1.65 ?resolution which is much higher than that of the previously reported crystals that diffracted only to 3 ?resolution. The crystals belong to space group P212121 with cell parameters a = 41.5, b = 58.4 and c = 99.3 . Molecular replacement studies indicate that the cucurmosin structure is homologous to trichosanthin. The initial structural model has been obtained and the model fitting/ refinement is in progress. 展开更多
关键词 CUCURMOSIN ribosome inactivating protein molecular replacement method tri- chosanthin
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Participating in health care for total hip replacement patients:an integrative review
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作者 Xiao-Xiao Yang Yuan-Yuan Chen Fan-Jie Meng 《TMR Integrative Medicine》 2021年第17期1-5,共5页
In recent years,with the continuous improvement of people's health requirements,the awareness of participating in disease diagnosis and treatment has also been constantly enhanced.Patient’s participation has beco... In recent years,with the continuous improvement of people's health requirements,the awareness of participating in disease diagnosis and treatment has also been constantly enhanced.Patient’s participation has become a hot issue in medical care policies and research practices.This article intends to review the research background of patient participation and necessity,status,form,significance and existing problems of total hip replacement patients'participation in health care in order to provide reference for the promotion participation in practice. 展开更多
关键词 Patient engagement Total hip replacement NECESSITY methodS PROBLEMS
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Nursing of 9 cases of double-hole thoracoscopic aortic valve replacement surgery
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作者 宋海娟 陈晓霞 +4 位作者 谢庆 刘小民 卢嫦青 刘健 庄建 《South China Journal of Cardiology》 CAS 2023年第2期85-90,共6页
Background Objective To summarize the nursing experience of 9 cases of double-hole thoracoscopic aortic valve replacement.Methods From February 2021 to February 2022,9 patientsdiagnosed with severe aortic valve diseas... Background Objective To summarize the nursing experience of 9 cases of double-hole thoracoscopic aortic valve replacement.Methods From February 2021 to February 2022,9 patientsdiagnosed with severe aortic valve disease were enrolled,including 6 males and 3 females,with an average age(50.89±5.3)years,all of whom used double-hole thoracoscopic aortic valve replacement.Implement targeted surgical nursing plans,strengthen condition monitoring,surgical nursing cooperation,and take effective nursing interventions to urgently respond to intraoperative complications.Results Among the 9 patients,7 patients underwent mechanical valve replacement and 2 patients underwent biovalve replacement,of which 2 patients underwent aortic root enlargement surgery at the same time,and none of the patients underwent intraoperative emergency transfer orthothoracotomy.The extracorporeal bypass time was(137.56±27.99)min,the aortic occlusion time was(95.33±17.96)min,and the surgical survival rate was 100%;All patients had well-placed aortic valves,and 2 had mild(<2 cm2)perivalvular leakage.The postoperative recovery time was short,the ventilation time was 6.13(4.43,19.99)h,of which 8 patients were extubated within24 hours,and the ICU length of stay was(2.68±1.3)days,and no deaths and complications occurred.Conclusion For patients with simple aortic valve disease,double-hole thoracoscopic aortic valve replacement is a safe and effective surgical treatment with good early clinical results.Implement a scientifically based nursing plan during surgery to effectively prevent complications,promote early recovery,and improve the quality of nursing. 展开更多
关键词 Double-hole method THORACOSCOPY Aortic valve replacement Surgical care
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基于领队更换的多机器人队形避障方法
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作者 宋文杰 徐望宝 张志华 《电光与控制》 北大核心 2026年第2期76-82,108,共8页
机器人编队的工作环境中可能存在复杂障碍物,导致机器人与障碍物碰撞不能顺利完成既定任务。针对这一问题,提出了一种基于领队更换的多机器人队形避障方法。使用吸引线段式主从队形图对多机器人进行编队控制,非领队机器人与障碍物的距... 机器人编队的工作环境中可能存在复杂障碍物,导致机器人与障碍物碰撞不能顺利完成既定任务。针对这一问题,提出了一种基于领队更换的多机器人队形避障方法。使用吸引线段式主从队形图对多机器人进行编队控制,非领队机器人与障碍物的距离小于安全距离时,认为该机器人处于危险状态,考虑其成为新的领队,重新计算临时目标点,改变自身运动方向,从而达到避障的目的;机器人的Follower数量发生变化后,选择上一时刻的Follower成为自身新的Leader;同时对领队机器人的人工力矩控制器做出改进,限制转弯时领队机器人的偏转角度从而减小队形误差。通过对不同队形在不同障碍物环境下的仿真研究证明,与其他先进方法比较,所提方法不仅能使多机器人保持队形、安全高效地避开障碍物到达目标点,还能使队形运动轨迹更加流畅。 展开更多
关键词 队形控制 避障 领队更换 人工力矩法
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“Shamrock method”超声引导连续腰丛神经阻滞用于老年患者全膝关节置换术后镇痛的临床观察 被引量:7
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作者 公茂伟 孙永海 傅强 《中华老年多器官疾病杂志》 2015年第6期410-414,共5页
目的:评价“Shamrock method”超声引导联合刺激仪定位下连续腰丛神经阻滞与连续股神经阻滞对全膝关节置换术后镇痛的临床效果。方法采用开放、随机对照的研究方法,选择解放军总医院2014年6月至2014年12月择期行单侧全膝关节置换术的... 目的:评价“Shamrock method”超声引导联合刺激仪定位下连续腰丛神经阻滞与连续股神经阻滞对全膝关节置换术后镇痛的临床效果。方法采用开放、随机对照的研究方法,选择解放军总医院2014年6月至2014年12月择期行单侧全膝关节置换术的老年患者80例,年龄65~87岁,美国麻醉医师协会(ASA)分级Ⅱ~Ⅲ级,随机均分为连续腰丛神经阻滞组(L组)和连续股神经阻滞组(F组)。L组患者采用“Shamrock method”超声引导联合刺激仪定位下行腰丛神经阻滞,F组则采用超声引导联合刺激仪定位下行股神经阻滞,两组穿刺成功后均注入0.2%罗哌卡因30ml并留置导管,术后镇痛泵背景剂量为0.2%罗哌卡因5ml/h。记录术后6,12,24,48h时静息状态视觉模拟评分法(VAS)评分,术后24,48h膝关节功能锻炼时VAS评分和肌力评分;记录术后局麻药中毒、恶心呕吐和神经损伤等不良反应的发生情况。结果与L组相比较,F组术后各时点静息状态和功能锻炼VAS评分均明显增高(P<0.05),肌力评分两组间差异无统计学意义(P>0.05)。两组均未见局麻药中毒、神经损伤发生,且恶心呕吐等不良反应发生率两组间差异无统计学意义。结论“Shamrock method”超声引导联合刺激仪定位下连续腰丛神经阻滞对于老年患者全膝关节置换术后镇痛的临床效果优于连续股神经阻滞。 展开更多
关键词 Shamrock method 超声 腰骶丛 自主神经传导阻滞 股神经 老年人 关节成形术 置换 术后镇痛
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带可更换自复位消能部件的装配式剪力墙设计与分析
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作者 王浩祚 蒋欢军 +1 位作者 李佳峰 钱士元 《同济大学学报(自然科学版)》 北大核心 2026年第3期336-344,共9页
为实现剪力墙的模块化设计和震后功能可恢复,提出了一种带可更换自复位消能部件的装配式钢筋混凝土剪力墙。该新型剪力墙主要由可更换自复位消能部件、底部块体和预制墙板组成,各部分间通过螺栓连接。地震时自复位消能部件能耗散大部分... 为实现剪力墙的模块化设计和震后功能可恢复,提出了一种带可更换自复位消能部件的装配式钢筋混凝土剪力墙。该新型剪力墙主要由可更换自复位消能部件、底部块体和预制墙板组成,各部分间通过螺栓连接。地震时自复位消能部件能耗散大部分地震能量,并减少结构的残余变形,方便震后更换。提出了该新型剪力墙的设计方法,介绍了基于传统剪力墙设计改进而成的新型剪力墙设计流程。建立了新型剪力墙的有限元数值计算模型,并通过试验结果对比验证了计算模型的准确性。针对三片传统剪力墙设计实例,采用所提出的设计流程将其设计为新型剪力墙,并对新型剪力墙和传统剪力墙进行数值模拟和对比分析。研究结果表明,按该方法设计的新型剪力墙符合设计目标,具有与传统剪力墙相当的承载力和抗侧刚度,并表现出良好的耗能能力以及很强的自复位能力。 展开更多
关键词 可更换部件 装配式剪力墙 可恢复功能结构 设计方法 抗震性能
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自生热体系辅助CO_(2)置换开采天然气水合物效果评价
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作者 王志强 张继红 +2 位作者 王亚楠 李明 谭欣剑 《当代化工》 2026年第1期104-107,112,共5页
置换法开采天然气水合物具有稳定储层的优点,但是置换反应速率慢且施工复杂。为此,提出了一种利用自生热体系(氯化铵、亚硝酸钠、盐酸、无水氯化钙)反应放出的热量与生成的N2辅助CO_(2)置换开采天然气水合物的方法。模拟天然气水合物储... 置换法开采天然气水合物具有稳定储层的优点,但是置换反应速率慢且施工复杂。为此,提出了一种利用自生热体系(氯化铵、亚硝酸钠、盐酸、无水氯化钙)反应放出的热量与生成的N2辅助CO_(2)置换开采天然气水合物的方法。模拟天然气水合物储层,在低温高压条件下,开展自生热体系辅助CO_(2)置换开采天然气水合物实验,优选出最佳CO_(2)用量,并且单独使用该用量的CO_(2)开展置换开采天然气水合物实验,结合气相色谱分析结果计算开采效率,进行了对比分析。结果表明:自生热体系辅助CO_(2)开采天然气水合物实验的开采效率可达57.06%,比单独使用CO_(2)置换开采水合物效率高27.88个百分点。研究成果为自生热体系辅助CO_(2)置换开采天然气水合物的应用提供了依据。 展开更多
关键词 室内实验 自生热体系 CO_(2)置换法 水合物 天然气 二氧化碳
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不中断交通下基于临时系统的人行悬索桥吊索更换方法
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作者 黄云飞 亓兴军 +1 位作者 王福祥 尖秀涛 《建筑技术》 2026年第2期185-189,共5页
为探究不中断交通下临时吊索在人行悬索桥换索中的应用,以一座自锚式人行悬索桥为背景,基于临时吊索对比分析单点更换法、三点更换法和五点更换法,结合有限元模型,模拟换索时吊索张拉荷载,依据索力变化及主缆位移,研究人行悬索桥不同吊... 为探究不中断交通下临时吊索在人行悬索桥换索中的应用,以一座自锚式人行悬索桥为背景,基于临时吊索对比分析单点更换法、三点更换法和五点更换法,结合有限元模型,模拟换索时吊索张拉荷载,依据索力变化及主缆位移,研究人行悬索桥不同吊点吊索受力性能及临时吊索传力效率,确保换索过程中桥梁线性满足要求。研究结果表明,随着临时吊索数量的增加,临时吊索索力被分配到同侧相邻吊索上且索力逐渐减小;单点更换法张拉结束时临时吊索总索力略大于吊索初始索力,传力效率可达98.88%;在更换桥梁一侧吊索时,与原吊索索力相比,非换索侧吊索索力无变化;临时吊索的传力效率与吊索长度有关,且吊索长度越长,临时吊索传力效率越低。 展开更多
关键词 人行悬索桥 吊索更换 临时吊索法 受力性能分析 传力效率
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甲磺酸萘莫司他在尿毒症患者不同稀释方式连续性静脉-静脉血液滤过治疗中的抗凝效果评价
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作者 沈莉 张尧 +4 位作者 王军 朱虹 覃勇 汤跃武 杜妮 《中国药房》 北大核心 2026年第3期350-355,共6页
目的 评价甲磺酸萘莫司他(NM)在高出血风险尿毒症患者不同稀释方式(前/后稀释)连续性静脉-静脉血液滤过(CVVH)治疗中的抗凝有效性及安全性。方法 选取2023年7月至2024年9月在重庆大学附属三峡医院肾病学科行CVVH治疗的高出血风险尿毒症... 目的 评价甲磺酸萘莫司他(NM)在高出血风险尿毒症患者不同稀释方式(前/后稀释)连续性静脉-静脉血液滤过(CVVH)治疗中的抗凝有效性及安全性。方法 选取2023年7月至2024年9月在重庆大学附属三峡医院肾病学科行CVVH治疗的高出血风险尿毒症患者130例,按随机数字表法分为前稀释组和后稀释组,每组65例。2组患者均在NM抗凝下接受CVVH治疗,前稀释组采用前稀释置换方式,后稀释组采用后稀释置换方式。比较2组患者滤器及透析管路静脉壶的凝血情况、压力情况及使用时长,CVVH治疗1、4、7 h时肝素泵前、滤器后及治疗结束20 min时外周静脉血凝血酶原时间(PT)、凝血酶原时间国际标准化比值(PT-INR)、活化部分凝血活酶时间(APTT)、纤维蛋白原(FIB)的变化情况,单室尿素清除指数(spKt/V)、β2-微球蛋白(β2-MG)清除率以及药物不良反应发生率。结果 前、后稀释组各有60例患者完成研究。后稀释组患者滤器和静脉壶II~III级凝血发生率、跨膜压和静脉压报警干预人数均显著高于或多于前稀释组(P<0.05),滤器和透析管路使用时间均显著短于前稀释组(P<0.05)。后稀释组患者CVVH治疗1、4、7 h时的肝素泵前APTT以及滤器后PT、APTT均显著长于前稀释组(P<0.001);2组患者治疗结束20 min时的PT、PT-INR、APTT、FIB差异均无统计学意义(P>0.05)。后稀释组患者的spKt/V、β2-MG清除率均显著高于前稀释组(P<0.001)。2组患者药物不良反应发生率的差异无统计学意义(P>0.05)。结论 NM作为抗凝剂应用于高出血风险尿毒症患者CVVH治疗时,后稀释方式相较于前稀释方式,滤器及透析管路静脉壶的凝血发生率更高,滤器和透析管路使用时间更短,对体外抗凝影响更大,但具有更高的溶质清除率。临床上可根据患者的不同治疗需求选择CVVH的不同稀释方式。 展开更多
关键词 甲磺酸萘莫司他 连续性静脉-静脉血液滤过 置换液稀释方式 连续性肾脏替代治疗 抗凝 出血风险 尿毒症
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基于叙事理论的术前访视方案在心脏瓣膜病病人术前焦虑及应对方式中的应用
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作者 谢佳燕 王昕慧 《全科护理》 2026年第2期282-286,共5页
目的:探讨基于叙事理论的术前访视方案在心脏瓣膜病病人术前焦虑及应对方式中的应用效果。方法:选取2022年1月—2024年1月在医院行心脏瓣膜置换术的150例病人为研究对象,通过奇偶数字匹配法将其分为对照组和观察组,每组75例。对照组实... 目的:探讨基于叙事理论的术前访视方案在心脏瓣膜病病人术前焦虑及应对方式中的应用效果。方法:选取2022年1月—2024年1月在医院行心脏瓣膜置换术的150例病人为研究对象,通过奇偶数字匹配法将其分为对照组和观察组,每组75例。对照组实施常规术前访视,观察组实施基于叙事理论的术前访视方案,比较两组干预后术前焦虑水平[状态-特质焦虑量表(State-Trait Anxiety Inventory,STAI)]、应对方式[医学应对方式问卷(Medical Coping Method Questionnaire,MCMQ)]与护理满意度。结果:干预后,观察组状态焦虑(S-AI)和特质焦虑(T-AI)评分均低于对照组,MCMQ中面对维度得分及护理满意度均高于对照组(P<0.05)。结论:基于叙事理论的术前访视方案可有效减少病人对手术的恐惧,促进其术后积极康复,增强病人对护理服务的信任和满意度。 展开更多
关键词 叙事理论 心脏瓣膜置换术 术前访视 术前焦虑 应对方式
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三维正交编织复合材料纤维体积含量建模与验证
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作者 刘智德 《纺织导报》 2026年第1期45-49,共5页
文章提出了一种新的细观模型结构,并采用置换法编织成型三维正交纤维预制件,通过计算模型与实物的纤维体积含量,证明了新型细观模型结构的有效性。
关键词 细观模型结构 置换法 三维正交 纤维体积含量
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某水库大坝混凝土防渗墙施工技术系统研究与实践
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作者 李文昭 《全面腐蚀控制》 2026年第1期92-94,共3页
本文以某黄土均质坝除险加固工程为背景,系统研究了混凝土防渗墙在复杂地质条件下的施工关键技术。重点阐述了成槽工艺、泥浆护壁与清孔换浆、混凝土浇筑质量控制及墙段连接等关键工序的技术要点。
关键词 混凝土防渗墙 清孔换浆 接头管法 质量控制
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量化评估策略联合根因分析法护理在股骨头坏死人工髋关节置换术患者围术期的应用效果
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作者 张丽娣 叶玉梅 《中国社区医师》 2026年第1期103-105,共3页
目的:探讨量化评估策略联合根因分析法护理在股骨头坏死人工髋关节置换术患者围术期的应用效果。方法:选取2021年10月—2025年10月泰兴市人民医院收治的62例股骨头坏死患者作为研究对象,随机分为对照组和观察组,每组31例。对照组实施量... 目的:探讨量化评估策略联合根因分析法护理在股骨头坏死人工髋关节置换术患者围术期的应用效果。方法:选取2021年10月—2025年10月泰兴市人民医院收治的62例股骨头坏死患者作为研究对象,随机分为对照组和观察组,每组31例。对照组实施量化评估策略护理,观察组在对照组基础上实施根因分析法护理。比较两组护理效果。结果:术中、术毕时,对照组心率、平均动脉压高于入室前及同期观察组(P<0.05)。护理后,两组医院焦虑抑郁量表评分降低,Harris髋关节评分量表、世界卫生组织生存质量测定简表评分升高,且观察组高于对照组(P<0.05)。两组并发症总发生率对比,差异无统计学意义(P>0.05)。结论:量化评估策略联合根因分析法护理在股骨头坏死人工髋关节置换术患者围术期的应用效果显著,有助于维持患者生命体征平稳,缓解负性情绪,改善关节功能,提高生活质量。 展开更多
关键词 股骨头坏死 髋关节置换术 量化评估 根因分析法 围术期
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二维码视频联合反馈式教育法健康教育方案在膝关节置换术康复护理中的实施效果分析
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作者 周向萍 胡珊 +3 位作者 刘芬 陈秋庆 罗淑萍 孙斌 《中国医药指南》 2026年第1期167-169,共3页
目的探究对接受膝关节置换术的患者在围手术期护理中采用二维码视频联合反馈式教育法健康教育方案产生的临床应用价值。方法选取娄底市中心医院在2024年3月至2025年6月收治的膝关节骨性关节炎患者,共计92例作为研究对象,按照随机数字表... 目的探究对接受膝关节置换术的患者在围手术期护理中采用二维码视频联合反馈式教育法健康教育方案产生的临床应用价值。方法选取娄底市中心医院在2024年3月至2025年6月收治的膝关节骨性关节炎患者,共计92例作为研究对象,按照随机数字表法划分成每46例为一组的对照组(常规健康宣教)和研究组(二维码可视化康复训练视频结合反馈式教育法健康宣教),对比两组护理效果。结果两组患者入院时、术前1 d等时间节点的膝关节评分比较无统计学意义(P>0.05)。研究组患者出院当日、出院30 d、出院90 d膝关节功能分值相对高于对照组(P<0.05),研究组患者的康复依从性、康复训练正确率与护理满意度等指标,均高于对照组(P<0.05)。结论对接受膝关节置换术的患者在围手术期护理中采用二维码视频联合反馈式教育法健康教育方案产生的临床应用价值显著。 展开更多
关键词 膝关节置换术 二维码视频 反馈式教育法健康教育
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Vehicle and pedestrian detection method based on improved YOLOv4-tiny 被引量:3
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作者 LI Jing XU Zhengjun XU Liang 《Optoelectronics Letters》 EI 2023年第10期623-628,共6页
Aiming at the problem of low detection accuracy of vehicle and pedestrian detection models,this paper proposes an improved you only look once v4(YOLOv4)-tiny vehicle and pedestrian target detection algorithm.Convoluti... Aiming at the problem of low detection accuracy of vehicle and pedestrian detection models,this paper proposes an improved you only look once v4(YOLOv4)-tiny vehicle and pedestrian target detection algorithm.Convolutional block attention module(CBAM)is introduced into cross stage partial Darknet-53(CSPDarknet53)-tiny module to enhance feature extraction capabilities.In addition,the cross stage partial dense block layer(CSP-DBL)module is used to replace the original simple convolutional module superposition,which compensates for the high-resolution characteristic information and further improves the detection accuracy of the network.Finally,the test results on the BDD100K traffic dataset show that the mean average precision(mAP)value of the final network of the proposed method is 88.74%,and the detection speed reaches 63 frames per second(FPS),which improves the detection accuracy of the network and meets the real-time detection speed. 展开更多
关键词 replace NETWORK method
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Analysis of Appraising Agricultural Intangible Asset Value by Cost Method
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作者 LI Xiao-juan 《Asian Agricultural Research》 2010年第8期4-7,共4页
On the basis of describing the connotation of agricultural intangible asset and cost method,the technical ideas of appraising by cost method are introduced.The article analyzes the advantages(simple appraisal principl... On the basis of describing the connotation of agricultural intangible asset and cost method,the technical ideas of appraising by cost method are introduced.The article analyzes the advantages(simple appraisal principle and easy to understand and grasp;overall consideration of various factors related to appraisal result value)and disadvantages(high appraisal cost;difficult to appraise and grasp various appraisal factors)of appraising by cost method.The article also summarizes the precondition of appraising by cost method:it is applicable to appraise the agricultural intangible asset which can be reproduced and afresh developed.Based on the cognition of agricultural intangible asset and the relevant rules of Ministry of Finance on appraisal of intangible asset by using cost method,the model of appraising agricultural intangible asset by cost method is constructed.That is:agricultural intangible asset value=replacement cost of agricultural intangible asset×newness rate+opportunity cost of agricultural intangible asset.Determine and analyze parameters of the model,in order to offer references for appraisers to appraise agricultural intangible asset value more reasonably. 展开更多
关键词 Cost method Agricultural intangible asset replacement cost Opportunity cost China
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The Empirical Analysis on Cognitive Degree of the Restaurant Industry to "Replace the Business Tax with Value-added Tax"
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作者 ZHAO Jianxiang 《International English Education Research》 2016年第7期118-120,共3页
The restaurant is traditional industry of the third industry in our country. Since May 1 in this year, China's Restaurant Industry to implement "replace the business tax with value-added tax" policy and change to p... The restaurant is traditional industry of the third industry in our country. Since May 1 in this year, China's Restaurant Industry to implement "replace the business tax with value-added tax" policy and change to pay VAT. This paper analyzed the possible impact on restaurant industry after the" replace the business tax with value-added tax" based on the understanding of the tax theory of" replace the business tax with value-added tax" and the tax compliance in our country. At the same time, this paper used the statistical analysis of data on the investigation of 100 samples of the VAT cognitive degree on "replace the business tax with value-added tax", using principal component analysis method to analyze and evaluate factors on the awareness of the restaurant owner to "replace the business tax with value-added tax" tax policy. After multiple comparison made on the sample data, this paper summarized and analyzed the countermeasures of improving the pushing effect in restaurant industry "replace the business tax with VAT ". 展开更多
关键词 The restaurant industry replace the business tax with VAT Principal component analysis method Cognitive degree
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