1,378 research outputs found

    Probe into Reasons of Financial & Statistical Accountings Integration and Discussion of Conception

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    As national economy’s accounting system improves and perfects day by day, financial accounting and statistical accounting, two of the three major accounting components, communicate with each other more and more tightly. To probe into how to strengthen the communication between financial and statistical accountings and seek for the establishment of integrated pattern for financial and statistical accountings will largely improve economic accounting efficiency, reduce economic accounting cost and increase the service value of economic accounting achievements. In this paper the authors analyzes the necessities and conditions of financial and statistical accountings and propose of constructive conception for improving financial and statistical accountings integration based on the exploration and definition of financial and statistical accountings integration with the help of discussion over relationship between financial and statistical accountings.Key Words: Financial Accounting; Statistical Accounting; Integratio

    A high performance surface acoustic wave visible light sensor using novel materials: Bi2S3 nanobelts

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    Low dimensional Bi2S3 materials are excellent for use in photodetectors with excellent stability and fast response time. In this work, we developed a visible light sensor with good performance based on surface acoustic wave (SAW) devices using Bi2S3 nanobelts as the sensing materials. The SAW delay-line sensor was fabricated on ST-cut quartz with a designed wavelength of 15.8 microns using conventional photolithography techniques. The measured center frequency was 200.02 MHz. The Bi2S3 nanobelts prepared by a facile hydrothermal process were deposited onto SAW sensors by spin-coating. Under irradiation of 625 nm visible light with a power intensity of 170 μW cm−2, the sensor showed a fast and large response with a frequency upshift of 7 kHz within 1 s. The upshift of the frequency of the SAW device is mainly attributed to the mass loading effect caused by the desorption of oxygen from the Bi2S3 nanobelts under visible light radiation

    A high performance surface acoustic wave visible light sensor using novel materials: Bi2S3 nanobelts

    Get PDF
    Low dimensional Bi2S3 materials are excellent for use in photodetectors with excellent stability and fast response time. In this work, we developed a visible light sensor with good performance based on surface acoustic wave (SAW) devices using Bi2S3 nanobelts as the sensing materials. The SAW delay-line sensor was fabricated on ST-cut quartz with a designed wavelength of 15.8 microns using conventional photolithography techniques. The measured center frequency was 200.02 MHz. The Bi2S3 nanobelts prepared by a facile hydrothermal process were deposited onto SAW sensors by spin-coating. Under irradiation of 625 nm visible light with a power intensity of 170 μW cm−2, the sensor showed a fast and large response with a frequency upshift of 7 kHz within 1 s. The upshift of the frequency of the SAW device is mainly attributed to the mass loading effect caused by the desorption of oxygen from the Bi2S3 nanobelts under visible light radiation

    Atrial Fibrillation Beat Identification Using the Combination of Modified Frequency Slice Wavelet Transform and Convolution Neural Networks

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    Atrial fibrillation (AF) is a serious cardiovascular disease with the phenomenon of beating irregularly. It is the major cause of variety of heart diseases, such as myocardial infarction. Automatic AF beat detection is still a challenging task which needs further exploration. A new framework, which combines modified frequency slice wavelet transform (MFSWT) and convolutional neural networks (CNNs), was proposed for automatic AF beat identification. MFSWT was used to transform 1-s electrocardiogram (ECG) segments to time-frequency images, then the images were fed into a 12-layer CNN for feature extraction and AF/non-AF beat classification. The results on the MIT-BIH Atrial Fibrillation database showed that a mean accuracy (Acc) of 81.07% from 5-fold cross validation is achieved for the test data. The corresponding sensitivity (Se), specificity (Sp) and the area under ROC curve (AUC) results are 74.96%, 86.41% and 0.88. When excluding an extreme poor signal quality ECG recording in the test data, a mean Acc of 84.85% is achieved, with the corresponding Se, Sp and AUC values of 79.05%, 89.99% and 0.92. This study indicates that it is possible to accurately identify AF or non-AF ECGs from a short-term signal episode

    WHERE TO PLACE PRODUCT REVIEWS? AN INFORMATION SEARCH PROCESS PERSPECTIVE

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    Online product reviews could be presented as expert reviews and user reviews. However, a fundamental question that is not fully understood, and which this study addresses, is: Where should product reviews be displayed so as to positively affect a consumer’s decision-making performance? We focus on evaluating the impact of the placements and the source of reviews (i.e., the pre-screening or post-screening display of experts’ or users’ comments) on consumer behavior. Building on the underpinnings of Kuhlthau’s model of information search process, we propose that the Expert-User product review provision (i.e., placing the expert reviews before the screening stage and the user reviews after the screening stage) will lead to higher purchase decision performance than the User-Expert product review provision. We subsequently designed an experiment to validate the proposition. The results reveal that the Expert-User product review provision would lead to a higher purchase decision performance than the User-Expert product review provision, in terms of both the decision process and decision outcome
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