bluuebunny/crossref_metadata_2025 huggingface dataset:
Practice of accounting and financial reporting of non-profit charitable organizations according to IFRS and NP(S)BO
Authors: Razborska Olena , Tomchuk Viktor
Published: December 2023

Complex situation in Ukraine, which is connected directly and with the introduction of martial law, the implementation of military operations on our territory, necessitated the involvement of numerous non-state actors organizations - charitable organizations, in order to solve a number of issues. Due to the fact that charitable organizations belong to non-profit organizations, they face many problems related to management, management accounting and reporting. Methods of keeping records and drawing up financial statements in non-profit organizations should comply with generally accepted rules and display as accurately as possible the results of their economic activity, providing a complete, objective and reliable information to interested users. The importance of the topic is to study the accounting and reporting features of the operations of non-profit organizations in terms of their assets and sources of financing, the specifics of the composition of their income and expenses; finding ways to solve the problems of regulating the activities of non-profit charitable organizations, the technology of accounting for targeted financing funds and their use in conditions of uncertainty due to the consequences of military operations. The research used scientific methods and approaches, in particular, comparisons to reveal the peculiarities of accounting for charitable aid, in monetary or other material form, for specific purposes based on international and domestic standards; formalization and generalization of the main technological tasks of the organization and accounting methodology in non-profit organizations. The results. On the basis of the conducted research, the problems of determining their legal status existing in domestic non-profit charitable organizations were singled out, changes and additions to the methodological basis of accounting of funds of targeted financing and their use, stocks, fixed assets and their depreciation were proposed, which will allow to achieve the identity of the display of operations, formation of reliable accounting information that would ensure the effectiveness of assessment and planning of their activities.
IFRS 17 - implementation and information transparency issues for insurance companies
Authors: Andrioaia Ioana , Grosu Veronica
Published: December 2023

On 17 May 2017, the International Accounting Standards Board (IASB) promulgated a new insurance accounting standard, International Financial Reporting Standard (IFRS) 17 Insurance Contracts. This standard significantly changed the way insurance accounting is structured at the insurance company level (IASB, 2017). Capital markets will benefit from more transparent and comparable data due to the implementation of IFRS 17. Making international comparisons between insurers will be simplified by IFRS 17, moving on from the fact that the standard is technical and is intended to comply with accounting principles. The purpose of this research is to analyse the requirements for implementing IFRS 17 and the impact that the application of this standard has on insurance contracts issued by specialist companies. In order to achieve this aim, the following objectives have been set: to review the literature in order to present the characteristics of IFRS 17 and to identify implementation and information transparency impediments for insurance companies. The results of this research can help specialised insurance companies to understand the changes of the new standard on financial statements. It may also help to understand the effects of the new standard on key performance indicators.
Considerente privind contabilitatea activelor transferabile în organizațiile necomerciale
Authors: Caus Lidia , Popovici Angela
Published: December 2023

The non-profit organizations use the transferable assets to carry out their statutory activities. In the accounting practice of these organizations, multiple problems regarding the documentation, recognition, evaluation an duse of accounting accounts regarding the record of transferable assets must be solved. In order to solve the mentioned problems it is recommended: the concretization of the recognition and evaluation of transferable assets, as well as the reflection of the schemes of accounting records related to the record of transferable assets depending on the particularities of the activity of non-commercial organizations.
The particularities of IFRS application in the national accounting and reporting system
Authors: Grabarovschi Ludmila , Lazari Liliana , Lewandowska Hanna
Published: December 2023

The present research addresses the particularities of IFRS application in the accounting system of the Republic of Moldova in comparison with international practices. The selection of the topic is due to the tendency to unify the domestic accounting system with that of developed countries, and as well to the tasks of integrating the country into the world economic space. The scientific and applied interest includes the theoretical and scientific-methodological issues related to the application of the IFRS based accounting methods and principles, as well as its advantages compared to the specific instruments provided in the SNC. In order to carry out this study, various research methods were used: documentation, the comparative method, the selection and bibliographic synthesis of sources related to the theoretical-practical foundations in the accounting field. At the same time, for a clearer and more representative analysis, logical and systemic approaches were used regarding the similarities and differences between the IFRS and SNC provisions through the lens of the accounting reporting methodology. Also, the article briefly examines the regulation of accounting practice in Poland, which has passed the path from the compliance of some entities with EU directives, to the IFRS implementation in the accounting legislation.
Influence of other elements of the Comprehensive Income on the performance of listed BSE companies
Authors: Grosu Maria , Mihalciuc Camelia
Published: December 2023

Performance takes various forms, and for each individual user, the degree of relevance of these forms is very likely to differ, which leads to the importance of measuring the concept of performance from several angles. Very often, the net result obtained by entities is not sufficient in measuring performance and does not fully reflect the entity's ability to create value for its shareholders, the performance in general to its shareholders, the performance in general of a high character of subjectivity, by the fact that it depends on the interests and goals pursued. by users of the information. In the composition of the comprehensive income, we find those expenses, gains, revenues and losses that are excluded from the net result, these elements are usually identified in other elements of the comprehensive income when they have not yet been realized, giving the management or imagine more comprehensive of the situation companies' finances. Starting from these considerations, the main objective of the work is to analyze the influence of other global result elements on the final comprehensive income, for a sample of 41 entities listed on the BSE, entities that present information on other elements in the financial statements for 2021 of overall result.
The impact of software products particularities and IT business environment challenges on accounting
Authors: Cojocaru Victor , Badicu Galina , Mihaila Svetlana
Published: December 2023

The evolution of the IT field has experienced an ascent in recent years, becoming a sector of major importance for the economy of all countries, including the Republic of Moldova. This is characterized by the abundance of new IT products and services, which face a series of specific challenges, generated by changes in technologies. The variety of software products raises a series of problems in the process of creation and development. Considering the importance of this problem, the purpose of research is presenting the most relevant aspects with reference to software products, especially the impact on accounting. In order to achieve this objective were used a lot of research methods: synthesis, induction, deduction, SWOT analysis. The obtained results will contribute to the enrichment of the literature in the field and to the efficiency of the research process.
The accounting and tax treatment of donations
Authors: Tugulschi Iuliana
Published: December 2023

Operations regarding donations represent a separate category of transactions with various particularities depending on their nature, the object of the donation and the receiver. Although at first sight the donation seems a simple procedure, in fact there is a difference between the essence of the transaction, its legal and fiscal consequences. Transactions related to donations have a series of particularities, not only from a legal point of view, but also from the point of view of accounting and taxation. In this context, this article examines the problematic aspects regarding the accounting of operations related to the goods received as a donation, as well as transmitted to other third parties with the elucidation of their fiscal aspect.
Specific approaches to accounting for dividends paid in advance
Authors: Russu Nicolai , Cotoros Inga
Published: December 2023

Relațiile dintre persoana juridică cu scop lucrativ și asociații, acționarii etc. (în continuare- proprietari) persoane fizice și/sau juridice reprezintă în sine o continuitate permanentă a scopului inițial de constituire a acesteia. Interacțiunea dintre acești subiecți poate căpăta diferite forme, iar una din cele mai importante este generarea rezultatelor pozitive ale activității de către persona juridică cu scop lucrativ sub formă de profit și funcția specială a proprietarilor acesteia de a decide asupra modului de administrare a rezultatelor activității. Prevederile legale de bază care reglementează procesele de obținere și distribuire a profitului unei entități sunt stabilite de Codul Civil nr.1107 din 06.06.2002, Legea privind societățile cu răspundere limitată nr. 135 din 14.06.2007, Legea privind societățile pe acțiuni nr.1134 din 02.04.1997, Legea cu privire la întreprinderea de stat și întreprinderea municipală nr.246 din 22.11.2017, Legea cu privire la antreprenoriat și întreprinderi nr.845 din 03.01.1992, Legea contabilității și raportării financiare nr.287 din 15.12.2017, standardele de contabilitate, Codul fiscal nr.1163 din 24.04.1997 și alte acte normative specifice în funcție de forma juridică de organizare a entității. Tinînd cont, că cea mai răspîndită formă juridică de organizare a unităților de drept (entităților) în Republica Moldova este Societatea cu Răspundere Limitată (75,8%)9, autorii vor examina în conținutul articolului aspectele ce țin de problematica cercetării cu specific anumit acestei forme juridice de organizare. Totodată, avînd în vedere similitudinea aspectelor și abordărilor de bază, opiniile expuse în conținut pot fi aplicate și altor entități cu diferită formă juridică de organizare, sub rezerva omiterii conflictului de norme legale.
Mapping the financing mechanism of the healthcare system in the Republic of Moldova
Authors: Novitchii Natalia
Published: December 2023

The article represents the results of the research on the financing mechanism of the healthcare system in the Republic of Moldova and analyzes the public expenditures for healthcare in the period 2003 - 2022. The financing mechanism is one of the pillars of any health system, which decisively influences the provision of the health services and ensures the functioning of the health system over time. The purpose of this paper is mainly to determine the influencing factors and risk factors on the financing mechanism of the healthcare system in the Republic of Moldova, its advantages and disadvantages, as well as establishing the causes for the increase of health expenses and measures to reduce public health expenses to improve the optimal functioning of the health system.
Actual problems of accounting and taxation of foreign Economic activity in Russia
Authors: Voronchenko Tamara
Published: December 2023

The article presented the results of the study of current problems of accounting and taxation of foreign economic activity in the current crisis conditions of the development of world trade. The author clarified the concepts of foreign economic and foreign trade activities and formulated their main characteristics. Special attention is paid to the analysis and assessment of the problems of foreign trade operations by Russia and other EAEU member states in the context of internal and external challenges and threats, as well as their accounting and taxation. The ways of their solution are proposed by maximizing the use of innovations provided for by the Russian accounting and tax legislation and the implementation in practice of special measures taken by the government in support of all participants in foreign trade relations in order to increase the efficiency and effectiveness of their activities and the country's recovery from the crisis.
The priority directions for the modernization of the financial audit activity in the Republic of Moldova
Authors: Iachimovschi Anatolie
Published: December 2023

The modernization of the audit quality management system in the Republic of Moldova and its connection to international requirements will lead to an increase in the prestige and recognition of audit professionalism on the domestic market. It is possible to discuss on this topic about an obscure reality that will determine the development of the current concept regarding the evaluation of the quality of financial audit missions. It is often stated that the audit ecosystem is facing increasing expectations of modern society in performing quality management systems that are proactive and adaptable to the needs of users of financial information. The study aims to analyze the current situation of the profession and express itself regarding the advantages and disadvantages of these developments at the stage of harmonizing the auditor profession with international practices. By carrying out an investigation of the professional framework, as well as of international good practices in the exercise of the audit, it is aimed to highlight the role of reforms in ensuring the quality of services in this field. The research is aimed at emphasizing the importance of legislative reforms in order to increase the prestige and the recognition of the professionalism of financial audit activities in the Republic of Moldova, by connecting to the good international audit practices.
Reputational risks in the construction sector in terms due diligence
Authors: Bychkova Svetlana , Shvets Oksana
Published: December 2023

The article is devoted to the consideration of the features of assessing the business reputation of contractors in the construction industry. In modern conditions, the collection of information about the business reputation of a potential business partner is necessary to form an opinion about the degree of its reliability. The article summarizes the key factors and indicators for assessing the counterparty's business reputation in the context of the industry specifics of construction organizations. These factors and their indicators are designed to form a comprehensive view of the business reputation of the organization. For this purpose, a factor model is used and the value of the generalizing index is determined, its ranking is carried out. Depending on the obtained value of this index, a possible strategy for responding to the identified reputational risks when interacting with counterparties is determined.
The challenges of accounting education and the demands of the labor market when practicing the profession in the context of contemporary approaches
Authors: Dolghii Cristina
Published: December 2023

The given study aims to deal with a particularly important issue with multiple implications related to accounting education and its practice. The topicality of the theme results from its interest and opportunity to identify new directions of scientific and applied research in the context of current socio-economic challenges. A quality education requires the formation of relevant skills in order to expand the area of professional insertion in the field of work. In accordance with the changes in the management system and the need to integrate accounting into the management of the modern entity, today it is imperative to acquire new skills and professional skills, so as to serve the interest of business development oriented towards progress. The study was carried out on the basis of general and special scientific methods, such as: quantitative and qualitative methods, methods of analysis and synthesis, application of the comparative method, study of normative acts and specialized literature. Based on the research carried out, the author formulated conclusions on the solution of existing problems in the current system of accounting education and the exercise of the profession.
Aspects of wavelets application in the study of rock mas and ground surface motions
Authors: Ногин С.А.
Published: December 2023

Описаны аспекты применения вейвлет-анализав в геомеханических исследованиях при работе с различного рода данными о движениях породного массива и земной поверхности (сейсмограммами, данными дистанционного зондирования Земли и т. д.). Определены основные направления использования вейвлет-анализа в рассматриваемой сфере.

The article describes aspects of wavelet analysis application in geomechanical studies when working with different kinds of data (seismograms, remote sensing data, etc.). The main directions of wavelet analysis application in the considered sphere are defined.
Validade e fidedignidade de um protocolo para avaliar o estresse de minoria em pessoas trans e diversidade de gênero
Authors: Costa Angelo Brandelli , Vilanova Felipe , Pereira Natália Peixoto , Silva Murilo Martins da , Fontanari Anna Martha Vaitses , Lisboa Carolina Saraiva de Macedo , Nardi Henrique Caetano , Guimarães Stéphanie Da Selva
Published: December 2023

O modelo do Estresse de Minoria (EM) propõe uma explicação de como estressores relacionados ao preconceito levam pessoas lésbicas, gays e bissexuais (LGB) a terem piores desfechos negativos de saúde mental do que pessoas heterossexuais. Os componentes básicos do EM são o preconceito internalizado, preconceito antecipado e preconceito experienciado. O modelo do EM foi desenvolvido primeiramente no campo da sexualidade e hoje tem sido também aplicado no contexto da diversidade de gênero. Ainda não há instrumentos adaptados para sua avaliação no contexto da diversidade de gênero no Brasil. Para esse fim, este estudo objetiva a adaptação transcultural e a investigação de evidências de validade para o contexto brasileiro do “Protocolo para Avaliação do EM em pessoas trans e diversidade de gênero” (PEM-TD-BR). Participaram 455 indivíduos cuja identidade de gênero discordava daquela designada ao nascimento. As análises fatoriais exploratórias e confirmatórias sugerem a estrutura de três fatores do PEM-TD-BR como a mais adequada, fornecendo evidências de validade e fidedignidade para o protocolo no contexto brasileiro.
A promoção da educação para a paz na educação básica, através da educação física: análise das produções (2007- 2016) do programa de desenvolvimento educacional do Paraná à luz das cinco pedagogias da paz
Authors: Da Cruz Catharina Eugeni Schier , Salles Filho Nei Alberto
Published: December 2023

Este estudo possui características de uma pesquisa exploratória, pois visa identificar propostas pedagógicas da Educação para a Paz a fim de analisar a promoção da Educação para a Paz na Educação Básica através da Educação Física. A Organização das Nações Unidas (ONU) e a Organização das Nações Unidas para a Educação, Ciência e a Cultura (UNESCO) produziram documentos que afirmam a importância de se trabalhar a Cultura de Paz e a Educação baseada em Direitos Humanos no mundo. No cenário brasileiro, o atual Plano Nacional Educação, ineditamente, menciona a Cultura de Paz como um ponto a ser abordado, pela instituição escolar, outro documento é a Base Nacional Comum Curricular (BNCC) que menciona competências gerais para a educação básica que prevêem uma educação em direitos humanos pautada na não-violência, consciência ambiental e na valorização da diversidade cultural. Para observar estes desdobramentos no contexto escolar, inicialmente foi realizado um levantamento dos Cadernos didáticos do Programa de Desenvolvimento Educacional (PDE) do estado do Paraná. Para tal, utilizou-se o filtro específico de autores da área de Educação Física através dos termos: “Cultura de Paz”, “Direitos Humanos”, “Violência”, “Valores”, “Conflito” e “Meio ambiente”, baseados nas cinco pedagogias para a Educação para a Paz descritas por Salles Filho (2016), através da teoria da complexidade de Edgar Morin (1977). Após o levantamento e a análise, foram selecionados cinquenta e dois (52) Cadernos Didático-Pedagógicos e posteriormente evidenciados os seguintes aspectos: o título do caderno, o nome do autor, o ano de publicação, o município da escola de intervenção, o núcleo educacional da produção, o público alvo e seu resumo. Ao fim da análise observou-se que a educação brasileira, com seus inúmeros desafios, tem observado, de forma pouco integrada a um projeto de sociedade, os documentos da Organização Nacional das Nações Unidas (ONU) e da Organização das Nações Unidas para a Educação, a Ciência e a Cultura (UNESCO), que afirmam a necessidade de que as escolas abordem a Cultura de Paz. Mediante isso, o Programa de Desenvolvimento Educacional do Paraná (PDE) apresenta-se como um bom acervo teórico-metodológico para auxiliar o docente nas atividades práticas e no conhecimento da Cultura da Paz, especificamente no que tange à Educação para a Paz na área da Educação Física.
PERSISTENT SYMPTOMS IN PATIENTS AFTER ACUTE COVID-19 INFECTION": A SINGLE CENTER EXPERIENCE: ARE WE DOING ENOUGH FOR THIS?
Authors: CHACHAR AZK , QURESHI SR , ALVI AH , SOHAIB M , ALI S , ULFAT M
Published: December 2023

This study aimed to determine the frequency of persistent COVID-19 symptoms after recovery from the infection.
The study design was cross-sectional and conducted at the Department of Medicine, Fatima Memorial Hospital, Lahore. A non-probability consecutive sampling technique was employed, and the study duration was six months (from 28th June 2021 to 27th December 2021) after approval from the ethical committee. The sample size was 400. The study found that symptoms persisted for varying durations of less than one week, one to two weeks, two to four weeks, and more than four weeks. The most common persistent symptoms were lethargy (70.6%), body aches (55%), and cough (50%). The symptoms that persisted for more than four weeks were hair fall (71%), loss of smell and taste (53%), and body aches (43%). The mean duration of illness was two to four weeks from the start of the disease. The study concluded that COVID-19 infection was associated with residual symptoms that could persist for more than four weeks and affect patients' quality of life, interfering with daily life activities.
AN ANALYSIS OF PAKISTAN’S CLIMATIC FACTORS AFFECTING MARINE FISH PRODUCTION
Authors: SHAHZAD SM
Published: December 2023

A lot of study has been done on how climate change impacts farming. But there aren't many studies in Pakistan that look at how climate change changes the number of fish that can be caught in the real world. This study's main goal is to look at the effects of climate change on fish in the sea around Pakistan from 1990 to 2020. It was given to us by the World Development Indicators. This study used the autoregressive distributed lag (ARDL) model to examine how the link between CO2 emissions, weather, rainfall, and sea fish production changes over time. Using the autoregressive distributed lag (ARDL) method to cointegration, a strong link was found between rains and the number of fish caught. To determine if rainfall has a statistically significant effect on sea fish production in the short term, we used the coefficient for rainfall (β = 5738.02) and found that it does. In the long run, it makes a difference at the 1% level of importance. Both changes in temperature and CO2 pollution hurt fish production a lot, according to the study. This is true in the short as well as in the long term. Researchers found that it would be helpful for lawmakers to make national policies that are better for adapting to climate change and supporting long-term control of marine fishing. Pakistan's fishing business should do a lot of research and development to find marine fish species that can live in places with a lot of CO2 and high temperatures.
Design of a new sweptback wing for a future supersonic aircraftResearch on lift drag characteristics and aerodynamic analysis
Authors: Xu Lixin
Published: December 2023

In recent years, with the gradual development of the aviation industry, how to make supersonic aircraft truly used in military air defense has become a global problem. In this paper, the wing design of supersonic aircraft is studied, a swept back symmetrical wing suitable for supersonic reconnaissance aircraft is designed with reasonable aspect ratio, span length, sweep angle, thrust weight ratio and wing load. On the basis of the aerodynamic characteristics of the aircraft analyzed, the inboard electron, outboard electron, flasheron, leading edge flap and all moving tip are designed to ensure the controllability in the flight line and to maintain the balance and stability of the aircraft. The qualitative analysis of the flight performance of the wing is also performed. This paper provides a possibility for the design of supersonic aircraft in the future.
Review of antimatter
Authors: Hu Zirui
Published: December 2023

The theory of antimatter was proposed long ago and thought of as made up of antiparticles. Antimatter was believed to exist based on the theory of relativity and quantum mechanics, which are thought to be two fundamental concepts in modern physics. However, it turned out that scientists had great difficulty in finding antimatter. This has led to a discussion about what dark matter is made of and how it exists. Depending on the context of algebraic quantum field theory, antimatter does not consist of antiparticles, which means that antiparticles are particles that consist of antimatter. The notion of antimatter will be explained through the quantum field theory (QFT) theory. How we define the antimatter depends on our criteria in the physical state space. Recent research in AQFTAdvanced Quantum Field Theory) shows that all different quantum states possess antimatter counterparts, which has greatly expanded the field of antimatter research. Then several possible explanations for the distribution of antimatter and their theoretical foundation will be discussed. After exploration and observation across nearly one century, scientists still cannot get a reasonably clear picture of the distribution of antimatter. Why antimatter appeared and disappeared is still unknown, and attempts to find antimatter that exists in nature are going on. Scientists have had some good success when focused on the center of black holes and supermassive objects in space. There have been a lot of observations of antimatter in progress since decades of years ago.
Review of directional liquid transport on surfaces with different structures
Authors: Ma Pingsha
Published: December 2023

Directional liquid transport has many cutting-edge applications, such as fog collection, agricultural drip irrigation, biochemical microreactors, water harvesting, non-powered micro-drug delivery, thin-film lubrication etc. There are many surfaces or linear structures in the natural systems can occur directional transport of water. In this paper, two bionic structures inspired by natural structures and two artificially fabricated surface structures are presented and their flow laws and mechanical mechanisms are described. Thereby, it is analysed that surface-driven external forces, such as the gradient of surface energy and the gradient of Laplace pressure, and surface pinning in other directions are the key points to drive the directional flow of liquids.
CFD based aerodynamic optimization design
Authors: Gao Yunze
Published: December 2023

The CFD technology based on the N-S equation plays an extremely important role in the detailed aerodynamic shape design of the complex surface of civil aircraft. In this paper, a consistent parameterization method, response surface model and numerical optimization method are used to conclude the optimization design. The aerodynamic optimization based on CFD, the commonly used CFD methods and free-form surface modeling technology are studied, and the challenges faced in the process of aerodynamic shape optimization of civil aircraft are analyzed. The adoption of a genetic algorithm based on the response surface increases the effectiveness of the entire optimization process.The results show that the adopted design method is effective in solving the problem of complex shape optimization using computationally expensive CFD codes. The advantage of the proposed method is that it can flexibly shape the wing body design and can quickly respond to changes in design requirements during the design process; the proposed method can be used in the design of a wider range of complex aerodynamic shapes.
Unpaired image neural style transfer based on Non-Local-Attention-Cycle-Consistent adversarial network
Authors: Sun Hao
Published: December 2023

Existing image translation methods already enable style transfer on unpaired data. Although these methods have yielded satisfactory results, they still result in changing the background while changing the object. One reason is that when using convolutional neural networks, global information is lost as the number of network layers increases, and the absence of an effective sensory field leads to the failure to generate high-quality results. This paper proposed a Non-Local-Attention-Cycle-Consistent Adversarial Networks for unpaired images style transfer. The no-local-attention can quickly capture long-range dependencies, better extracts global information, ensures effective focus on the foreground while preserving the background, and can be easily embedded into the current network architecture. Experiments are conducted on neural style transfer task with public dataset, this model can obtain the better result than CycleGAN. It allows better attention to structural features rather than just textural features. It can reconstruct some of the content lost by CycleGAN. Recent research has also demonstrated that the optimizer has an impact on the performance of the network. This paper applies the Nadam optimizer and find that this improves training process.
Analysis of pressure perception of internal roads in existing settlements based on random forest/deep learning
Authors: Li Siying , Me Yuntian , Wu Jinrui
Published: December 2023

The quality of road space has an influential role in human psychological health. Quantifying residents' perceptions of road spatial quality and exploring the relationship between perceptions and constituent elements have become topics of interest to many parties. In this study, based on the high-resolution remote sensing images acquired by Baidu Maps, the road images of built-up settlements in Beijing in three different periods (1949-1977, 1978-1997, and 1998-2022) were semantically segmented. The large-scale rating data and subjective evaluations of residents' spatial perceptions of roads were analyzed using random forest and multiple linear regression methods. The results show that stress, a negative perception, is positively correlated with buildings and cars, and negatively correlated with vegetation, sky, and sidewalks. The composition of elements affecting residents' stress perceptions in communities of different build-up years was consistent, but the degree of influence of each element was ranked differently. This study attempts to summarize the road characteristics and residential advantages of different built-up neighborhoods, and proposes optimization strategies for upgrading road space in old neighborhoods and countermeasure suggestions for future improvement of the human living environment.
Aerodynamic analysis of airfoil in steady and unsteady motion
Authors: Gao Yunze
Published: December 2023

In this paper, several basic methods for solving the wing force are introduced, namely: arranging constant vortices on the surface, linear vortices, arranging sources and sinks on the surface, and arranging vortex systems on the camber. The focus is on the last method. For thinner airfoils, the block form has a greater impact on the results; while for thicker symmetrical airfoils, the block form has little effect on the results. The results can be more accurate if the number of blocks is appropriately increased. The distribution vortices with higher order should be used on the camber surface, such as the plate vortex system and linear vortex system. Moreover, the force of the unsteady motion wing is also discussed, and the method of arranging the source and sink on the surface of the wing and the vortex system on the camber is used. For the wing with unsteady motion, the Kutta condition and the wake vortex system should be dealt with. Since the square term of the velocity term is included, the Kutta condition with equal trailing edge pressure cannot be directly adopted, and it needs to be improved. Regarding the treatment of the wake vortex, the calculation results show that the first free vortex adopts the vortex model, and the result is better. For the same airfoil, the calculation results are not very different under different time steps. Therefore, in order to improve the calculation efficiency, it is appropriate to consider increasing the time step.
The study for word prediction based on Skip-gram and CBOW model
Authors: Li Peijun
Published: December 2023

In the modern world, when people use their texting apps to communicate with each other, they find their phones are trying to predict what they want to type. The process of this word prediction is actually not a new topic, previous researchers have involved the Natural Language Processing (NLP) word prediction algorithms in many studies. Thus, in this article, a project implementing the Skip-gram model and the Continuous Bags of Words (CBOW) model is created in this study to find out whichever of the two newest and reversed word prediction models would be better to utilize. By comparing the efficiency items including total training time, total effective words, training time per epoch, and effective words per epoch in the experimental results, the project discovered that the CBOW model could be better utilized than the Skip-gram model, which means that the CBOW model can be considered more under this kind of task.
An overview of communication and orbital composition technologies based on starlink LEO satellite constellation from a technical perspective
Authors: Zheng Yujie
Published: December 2023

With the development of fiber optic and communication technology, densely populated areas have been provided with the good network coverage. However, rural, suburban, ocean and airborne areas still lack economical and effective means of network connectivity. Although the concept of low-orbit communication satellite constellations such as Iridium was proposed in the 1990s, it was not successful due to satellite performance and launch costs. Since 2016, SpaceX has envisioned the construction of the Starlink constellation to provide high-speed Internet services worldwide, which is now operational. This study attempts to analyze the basic theory and performance levels of several key Starlink technologies to analyze the basic characteristics of Starlink in orbital deployment, terrestrial communication, and inter-satellite communication. However, Starlink still has difficulties in various technologies. By exploring new research advances in these areas, the performance of the constellation can be optimized or new solutions can be found. An analysis of Starlinks key performance metrics shows that the key to the success of Starlinks project is the industrialization of advanced laboratory technologies and their application to the design and deployment of satellite constellations.
Folding solar panels in space: Miura-ori and its kinematic behavior
Authors: Fan Ruilin
Published: December 2023

Solar panels are made by absorbing Sunlight , which will Solar radiation energy through Photovoltaic effects or Photochemical effects directly or indirectly into Electrical energy to a device that is the central part of a solar power system and is often used in spacecraft. Spacecraft allow for large energy requirements, and solar panels require a larger area to meet the spacecraft's needs. Origami is an ingenious solution to this problem by reducing the size of solar panels needed for launch by specific folding methods, such as Miura-ori, which is a rigid origami paper in which each parallelogram remains unbent and flat during the smooth unfolding of the paper. Therefore, this paper investigates the geometric configuration and kinematic behaviour of Miura-ori based on Miura-ori units with rigid folding properties.
Research and simulation of membrane potential integrate-and-fire strategy cochlear implants
Authors: Wu Xiaoyi
Published: December 2023

Hearing loss (HL) is now disturbing the life of more than 1.5 billion people worldwide. Cochlear Implant (CI) System is at present the only practical method to endow a person who is suffering from hearing loss with sound cognition. In this article the audio coding function, which is the crucial part of Cochlear implant, is estimated and improved based on membrane potential integrate-and-fire (MPIF) strategy. MPIF strategy is applied for the conversion of sound signals to electronic signals. It resembles the accumulation and releasement of membrane potential and considers the influence of audio intensity on the generation time of action potential and the time feature of not only hair cells but also auditory nerve synapses. Hence stimulation signals is generated variably according to the intensity and the volume of the sound received, which is more resemble to healthy auditory system. Cochlear implants with MPIF strategy provides its users more realistic sense of sound than other cochlear implants at present.
Research on combination of periodic inspection and data-driven maintenance system of turbofan engine
Authors: Wang Runxing
Published: December 2023

In the field of aviation, turbofan engine is a crucial high-precision component of an aircraft which requires rigorous maintenance to ensure the running stability, safety, and efficiency. To reduce the high cost of general maintenance, the system of combination of periodic inspection and Data-driven maintenance is a meaningful research trend. In this pattern, the engine's condition study over sensor data serves as the foundation for the maintenance, to meet the safety requirements, improved sensor data processing and interpretation and precise prediction model plays important role. In this study, Long Short-Term Memory (LSTM) architecture was used to estimate RUL (remaining useful life) and support periodic inspection. The experiments were taken by using the dataset of FD001 and FD003 in Turbofan engine degradation dataset that contains operating and degradation information of several turbofan engines. After being analysed by different evaluation methods, the algorithm is capable to discover the features that hidden among sensor data, which indicates that the model has promising results for predictive maintenance. Therefore, the Data-driven maintenance structure that integrated with LSTM architecture is proposed as an application method. Furthermore, considering all aspects of the real application, management tools, Kubernetes and Kubeflow are introduced in this paper. Finally, regularly scheduled inspection is introduced, with the help of estimated RUL, inspection can be applied by parts rather than removing engine for overhaul and replacement of all parts including parts in good condition.
Separating 21-cm M31 signal from background
Authors: Miao Wenlan
Published: December 2023

By investigating 21 cm radio wave emitted by Hydrogen gas in Milky Way galaxy we can determine the intensity map of M31(a.k.a.,"Andromeda"). The author applied the data sets collected by 18m radio telescope pointing at different locations of M31 and using FFT, double subtraction method and matplotlib to visualize the data in the term of power spectral density-Doppler velocity spectrum. Then the author compared the spectrum and used the structure of M31 to explain the difference between the on-source spectrum and background spectrum.
Network architecture exploration for Chinese character recognition with densenet
Authors: Dai Ruilin
Published: December 2023

Chinese character recognition can be widely used in many fields. Though Resnet and Densenet are both used in this area already, using these two networks and making a comparison on training performances between them is a ground that has not been explored. In this paper, these two methods are built and compared. Firstly, a dataset of Chinese character including 5,772 images with 28*28 size will be introduced. Next, Resnet and Densenet model pre-trained on the dataset is selected. Then fine-tuning is done to improve the accuracy of networks. After 50 epochs of training, the final result shows that Densenet is more stable compared with Resnet but less efficient with more epoches to perform well.
Markov chain and queuing theory in nucleic acid tests
Authors: Li Guoshuai
Published: December 2023

This article mainly introduces M/M/1 queue and M/M/S queue applied in nucleic acid tests which are applications of Markov chains in queuing theory. Firstly, it is pointed that in the two kinds of queuing models, the arrival time and the service time have no aftereffect which means the two kinds of time both belong to the Markov chain, and it is also illustrated that the arrival time and the service time obey the Poisson distribution, which reflects the uniqueness and stability of the two types of queuing models. The distribution functions of waiting time, service time queue length and so on could be obtained by solving the models. Therefore, by comparing the advantages and disadvantages of different models, the managers could make better decisions which are helpful to allocate resources reasonably, avoid overcrowding and decrease the risk of virus transmission. Furthermore, some other queuing models which are in the more special cases and the innovations of many queuing models are also presented briefly. In the end, the applications of such queuing models in other fields are shown.
Survey on the application of bus scheduling optimization algorithms
Authors: Jiang Wanjing
Published: December 2023

The issue of bus scheduling has always been the focus of researchers, and the optimization algorithms proposed constantly aim at balancing the interests of both passengers and bus companies. This paper summarizes the application of the existing algorithm to optimize the bus scheduling problem and analyzes it. Small differences between different algorithms are compared. The convergence speed of different algorithms is accelerated with continuous improvement. But these algorithms are optimized on the existing real data and strive to achieve the best. However, improving the algorithm is not enough; reality does not always match the model and is often more complex. Therefore, future optimization research needs to combine the actual situation to adjust the real-time data in time, in order to achieve real-time optimization problems. The scheduling problem of buses is an important problem related to citizens' travel conditions and social benefits. Optimizing the bus scheduling scheme can effectively improve the traffic environment and passenger satisfaction. At the same time, the bus company can also gradually maximize the benefits.
In-game architectural image translation using improved Cycle-Gan
Authors: Meng Bochi
Published: December 2023

The point of video games is that players can reap success and excitement in games that they cannot easily experience in the real world. The quality of translating in-game architectural images to photos determines whether the game has many players and good prospects for development. This research in this paper is to implement the function of image-to-image translation using Cycle-GAN. In this work, the dataset is pre-processed to make it more suitable for training the network. Then images are generated by the generator, and the discriminator determines whether the generated ones seem real or not. The confrontation loss and the cycle loss are performed to constrain the learning of the entire system. However, distractions still exist in this system, such as people in the background of the game could be wrongly identified as part of the building, or as a pillar and hence resulting in odd results. To mitigate it, a self-attention mechanism was added to the network to address this phenomenon, allowing the network to focus on the architecture and not disperse attention to some of the game characters. After optimization and testing, the results show that the network can be well-optimized for game-style images to resemble the realistic architecture more closely.
The application of convolutional neural networks in face detection
Authors: Huang Zhen
Published: December 2023

Face detection is a popular and challenging issue which is widely studied in the past few decades. Its application includes the identity authentication, human machine interaction, security surveillance and social network. To have a better insight of the application of one of the typical deep learning algorithms called Convolutional Neural Network (CNN) in this field, this paper aims to analyze the current literature and progress about the face detection of low image quality and face detection optimization. The literature of Convolutional Neural Network from 2015 was included in this paper. Past research topics of face detection includes the occlusion, scale, small face cluster, speed, precision and multi-task region proposal network. The comparison between various deep learning-based methods in terms of the performance indicated that there is still no high robustness solution to all problems. The future research agendas of face detection based on the Convolutional Neural Network was also summarized.
LFSR state sequence image encryption method based on VHDL language
Authors: Niu Hongwei
Published: December 2023

In the modern society of digitalization, integration, intelligence, and networking, while people enjoy the convenience of information technology to their production and lives, information security in the network, as the cornerstone of information communication, becomes more and more important. The research is to establish a new image encryption (IE) method based on LFSR state sequence (SS)s in VHDL language, and the stream cipher of LFSR is studied in detail to induce the idea of LFSR SSs based on VHDL language. The correlation coefficient (CC) of the original image (OI) and encrypted image (EI) pixel points (PP) are analyzed from horizontal direction, vertical direction and diagonal direction, and the results show that the CC of adjacent PP of the OI is large, which approaches 1. However, using the encryption algorithm proposed in this paper, the correlation coefficient of the PP of the EI is -0.0282 in the diagonal direction, and the highest correlation coefficient in the horizontal direction is only 0.0122, which indicates that the adjacent PP of the EI are almost uncorrelated with each other. Therefore, the encryption method can well resist statistical attacks, which illustrates the effectiveness, security, and reliability of this new IE method.