Comparative analysis of the development of audit markets in Russia and China

As an important part of the market economic system, the audit market not only directly relates to the optimization of the resource allocation function of the en-tire market system, but also determines the actual status and development space of the audit industry in the economic and social development. This article uses historical da-ta on the development of audit markets in Russia and China for the period 2006–2020 and conducts a comparative analysis of influencing factors such as changes in laws and regulations in the audit field, changes in audit technology, international conver-gence of auditing standards, independence principles, auditor ethics, and the current state of audit market activities to reveal the current differentiated development of au-dit markets in Russia and China. The article shows that the continuous improvement and development of these influencing factors have played a positive role in the socio-economic development of the audit market in Russia and China, but the development of the audit market in China also suffers many challenges such as slow digital trans-formation, small market share of local audit organizations, and decreasing share of non-audit revenue year by year. To promote the healthy development of the Chinese audit market, this article proposes that audit organizations and individual auditors must strictly adhere to the bottom line of professional ethics, vigorously promote digi-tal transformation, improve the quality of audit services, enhance brand building, strengthen the professionalism of the audit team, and improve the international com-petitiveness of local Chinese firms

Lattice Boltzmann model for two-dimensional unsteady Burgers’ equation

AbstractIn this paper, a special lattice Boltzmann model is proposed to simulate two-dimensional unsteady Burgers’ equation. The maximum principle and the stability are proved. The model has been verified by several test examples. Excellent agreement is obtained between numerical predictions and exact solutions. The cases of steep oblique shock waves are solved and compared with the two-point compact scheme results. The study indicates that lattice Boltzmann model is highly stable and efficient even for the problems with severe gradients

Understanding and Predicting Delay in Reciprocal Relations

Reciprocity in directed networks points to user's willingness to return favors in building mutual interactions. High reciprocity has been widely observed in many directed social media networks such as following relations in Twitter and Tumblr. Therefore, reciprocal relations between users are often regarded as a basic mechanism to create stable social ties and play a crucial role in the formation and evolution of networks. Each reciprocity relation is formed by two parasocial links in a back-and-forth manner with a time delay. Hence, understanding the delay can help us gain better insights into the underlying mechanisms of network dynamics. Meanwhile, the accurate prediction of delay has practical implications in advancing a variety of real-world applications such as friend recommendation and marketing campaign. For example, by knowing when will users follow back, service providers can focus on the users with a potential long reciprocal delay for effective targeted marketing. This paper presents the initial investigation of the time delay in reciprocal relations. Our study is based on a large-scale directed network from Tumblr that consists of 62.8 million users and 3.1 billion user following relations with a timespan of multiple years (from 31 Oct 2007 to 24 Jul 2013). We reveal a number of interesting patterns about the delay that motivate the development of a principled learning model to predict the delay in reciprocal relations. Experimental results on the above mentioned dynamic networks corroborate the effectiveness of the proposed delay prediction model.Comment: 10 page

Effects of spherical quasi-crystal on microstructure and mechanical properties of ZA155 high zinc magnesium alloy

Effects of spherical quasi-crystal contained in Mg-Zn-Y-Mn master alloy on the microstructure and as-cast mechanical properties of ZA155 high zinc magnesium alloy have been investigated by means of optical microscopy, XRD, SEM, EDS, tensile test, impact test and hardness test. Experimental results show that the addition of spherical quasi-crystal contained in the Mg-Zn-Y-Mn master alloy into the ZA155 high zinc magnesium alloy resulted in grain refinement of the matrix, changing the morphologies of φ-Al2Mg5Zn2 phase and τ-Mg32(Al, Zn)49 phase from continuous net-like structures to discontinuous strip-like structure and blocky one, respectively. In the present research, the best comprehensive mechanical properties of reinforced ZA155 high zinc magnesium alloy has been obtained when 5.0wt% spherical quasi-crystal was introduced from the Mg-Zn-Y-Mn master alloy into the target alloy system. In such case, the room-temperature tensile strength reached 207 MPa, about 23% higher than that of the base alloy; the impact toughness peaked at 5.5 J/cm2, about 40% higher than that of the base alloy; and the elevated-temperature tensile strength reached 203 MPa, indicating improved heat resistance

New Approach to Observer-Based Finite-Time H∞ Control of Discrete-Time One-Sided Lipschitz Systems with Uncertainties

This paper investigates the finite-time H∞ control problem for a class of nonlinear discrete-time one-sided Lipschitz systems with uncertainties. Using the one-sided Lipschitz and quadratically inner-bounded conditions, the authors derive less conservative criterion for the controller design and observer design. A new criterion is proposed to ensure the closedloop system is finite-time bounded (FTB). The sufficient conditions are established to ensure the closed-loop system is H∞ finite-time bounded (H∞ FTB) in terms of matrix inequalities. The controller gains and observer gains are given. A numerical example is provided to demonstrate the effectiveness of the proposed results

Las notificaciones push con estrategias de cambio de comportamiento como instrumento para aumentar el uso continuado de las APPS de fitness : un modelo de mediación moderada

Las aplicaciones de fitness tienen un papel y un efecto clave en la prevención y el mantenimiento de la salud del público en general, y han adquirido aún más importancia durante la pandemia por COVID-19. Estas aplicaciones permiten a quien las usa adquirir y mantener hábitos de vida saludable. Sin embargo, pocos estudios han considerado, desde la perspectiva del comportamiento y experiencia de los usuarios cómo afrontar el hecho de que estas aplicaciones tengan un alto índice de abandono. Desde el punto de vista de la comunicación con sus usuarios, las aplicaciones de fitness tienen un importante recorrido por hacer. La comunicación directa aplicación-usuario es vital para mantener su fidelidad y hacer que éste alargue el tiempo de uso de la aplicación, es decir que no abandone por razones que puedan evitarse. En este contexto, las notificaciones push son una de las estrategias más efectivas para comunicarse de forma proactiva y directa con el usuario y cuentan con capacidad para aportar un valor experiencial (hedónico y utilitario) a sus usuarios. En consecuencia, el objetivo de este trabajo es contrastar un modelo de mediación moderada que proporciona una visión avanzada de cómo los proveedores de aplicaciones pueden combinar las notificaciones push con propósitos de cambio de comportamiento, que dan lugar a la correspondiente experiencia hedónica y utilitaria del usuario (variables mediadoras), lo que conduce eventualmente a una intención de uso continuado y duradero. Este estudio también utiliza el compromiso del usuario con la app como variable moderadora de la relación entre el valor percibido de la experiencia del usuario y la intención hacer un uso continuado de la misma..