131 research outputs found
A study on adoption of blockchain-based VAT e-Invoicing system among tax managers in China / Feng Yueyang
No full textElectronic invoicing has emerged as a streamlined and efficient alternative to traditional paper-based invoicing, bringing about enhanced business operations, accountability, and reduced manual invoicing costs. The integration of Blockchain technology has further bolstered the efficiency and security of electronic invoicing. Despite its manifold advantages, the adoption of electronic invoicing systems by companies remains modest. This study aimed to discern the determinants influencing the adoption of the Blockchainbased VAT e-invoicing system in firms by employing the Unified Theory of Acceptance and Use of Technology (UTAUT) model. A survey was conducted among 312 enterprises that had already embraced electronic invoicing. Data analysis was performed using the SPSS software, encompassing Facilitating Conditions, Performance Expectancy, Effort Expectancy, Social Influence, Perceived Fairness, Tax Compliance Cost, and Regulatory Support. The investigation affirmed that these factors exerted a positive or negative impact on the acceptance of the Blockchain-based VAT e-invoicing system. Among these factors, social influence emerged as the most influential, signifying the power of peer opinions, expectations, and behaviours in an individual's adoption of a technology or system. Notably, this study was confined to companies that had already adopted the Blockchain-based VAT e-invoicing system. To enhance the depth of inquiry, future research could differentiate between adopters and non-adopters, elucidating the factors that either foster or hinder adoption. This differentiation could unveil subgroups within each category, facilitating the exploration of variations in attitudes, behaviours, and perceptions. Such an approach would yield refined theoretical frameworks and tailored interventions. The study's insights have potential implications for tax authorities and e-invoicing providers, aiding in the promotion of system adoption. Practically, this study furnishes guidance to tax authorities and e-invoicing providers in propelling the adoption of the Blockchain-based VAT einvoicing system. By pinpointing key factors, tax authorities can devise targeted strategies for improved acceptance. The study underscores the technology's capacity to yield tangible advantages for both enterprises and tax authorities. It enhances compliance, transparency, and operational efficiency for tax authorities, while companies benefit from reduced costs and heightened operational efficacy. In summation, this study offers substantial contributions. It guides e-invoicing providers and tax authorities in advancing the Blockchain-based VAT e-invoicing system's adoption. Moreover, through the identification of influential determinants, it enables the construction of specialized tactics for heightened system acceptance. Ultimately, the study underscores the potential for technology-driven solutions to yield mutually beneficial outcomes for enterprises and tax authorities alike
Geology, fluid inclusion and stable isotope study of the Yueyang Ag-Au-Cu deposit, Zijinshan orefield, Fujian Province, China
No full textThe large Yueyang Ag-Au-Cu deposit is commonly regarded as a low-sulfidation epithermal deposit in the Zijinshan orefield, Fujian Province, southeastern China. The Ag-Ag-Cu orebodies hosted in the Zijinshan granitic batholith are mainly stratoid and lens in shape, and controlled by a series of NW-trending listric faults with shallow dip angles. Four mineralization stages are recognized on the basis of mineral assemblage, ore fabrics, and crosscutting relationships of the ore veins, namely: pre-ore (pyrite + sericite + quartz chlorite), main Cu (chalcopyrite + pyrite + sericite + quartz +/- bomite), main Ag-Au (Ag and Au minerals + pyrite + quartz + adularia +/- calcite +/- apatite +/- chalcopyrite +/- galena +/- sphalerite) and post-ore (quartz +/- chalcedony +/- calcite) stages. Fluid inclusions (Fis) in the deposit include aqueous liquid-rich (WL-), aqueous vapor-rich (WV-), and minor carbonic (C-) and daughter mineral-bearing (S-) type ones. WL-subtype is the main inclusion type in the Yueyang deposit, accounting for more than 90% in proportion in each stage. Minor WV-subtype inclusions occur in both the main Cu and Ag stages, while the C type and S-type ones are only observed in the main Cu stage. Fluid inclusion and H-O isotope study indicated that the ore-forming fluid of the main Cu stage is primarily magmatic vapor, which further underwent fluid boiling and mixing with meteoric water, while the ore-forming fluid of the main Ag stage is meteoric water-dominated, and the precipitation of silver and gold was mainly resulted from fluid boiling and the precipitation of other sulfides. On the basis of the aforementioned geological, fluid inclusion and stable isotope studies, we proposed a two-stage model for the Yueyang deposit, including a magmatic vapor-related porphyry type Cu mineralization and meteoric water-related low-sulfidation epithermal Ag-Au-Cu mineralization, although the porphyry Cu mineralization is very limited in scale. The mineralization and exhumation depths of the Yueyang deposit are estimated to be 448 527 m and 18 97 m, respectively. By comparison with the exhumation depths of other deposits in the Zijinshan orefield, it is suggested that more epithermal deposits could be found in the southwest of the orefield due to less uplift and exhumation therein. (C) 2017 Elsevier B.V. All rights reserved.National Natural Science Foundation of China [41502083]; Ministry of Science and Technology of China [2009BAB43B04]; Zijin Mining Co. Ltd.SCI(E)ARTICLE254-2708
Descriptions of five species of suctorid ciliate protozoa first recorded in Chinese freshwater (Ciliophora, Kinetofragminophora, Suctorida)
No full textThis paper describes five species of freshwater suctorid ciliates, which were collected from the Dongting Lake in Yueyang City, Hunan Province in May 2004 and a ditch of Moshui Lake in Wuhan City, Hubei Province, Sep. 2005. All species are first records to China: Discophrya cothurnata (Weisse, 1847-48) Lachmann, 1859; Discophrya robusta Nozawa, 1938; Metacineta macrocaulis (Stokes, 1887) Matthes, 1954; Heliophrya rotunda (Hentschel, 1916) Matthes, 1954; Tokophrya bengalensis Ghosh, 1929. Based on the morphological characteristics, all species mentioned above were observed in vivo and using light microscopical method
Comparative Study on Upward Flame Spread Over Single and Twin Polyethylene-Insulated Copper Core Wires at Different Inclination Angles
No full textIn this paper, a series of comparative experiments were performed to study the upward flame spread over single and adjacent twin polyethylene-insulated copper wires from horizontal (0 degrees) to vertical (90 degrees). The flame morphology and flame spreading rate of single and twin wires were compared at different inclination angles, which show a larger flame size, but a lower overall flame spread rate over twin wires. As the inclination angle increases, the flame characteristic length, and flame spread rate increase with the inclination angle for both wire arrangements. The flame spreads steadily to the end of the sample without molten dripping or sliding for single-wire conditions. However, molten dripping or sliding behaviors were found during flame spreading for twin-wire conditions, and the averaged dripping or sliding frequency increases with the inclination angle. Correspondingly, the periodical variation of flame characteristic length, flame height, and flame spread rate for twin-wire conditions have been investigated in detail compared with single-wire conditions. Finally, a simplified heat transfer analysis is carried out to quantitatively study the flame spread rate for both wire arrangements, and the effects of molten dripping/sliding and overlapped area on the heat transfer and flame spread rate are qualitatively discussed
A Type of Mean Values of Several Positive Numbers with Two Parameters
No full textIn this article, a type of mean values of several positive numbers
with two parameters are defined by using the generalized Vandermonde determinant,
some basic properties of them are given, and several inequalities for
some mean values including the generalized symmetric means are established
Zero distribution of finite order Bank--Laine functions
No full textIt is known that a Bank-Laine function is a product of two normalized
solutions of the second order differential equation ,
where is an entire function. By using Bergweiler and Eremenko's method
of constructing transcendental entire function by gluing certain
meromorphic functions with infinitely many times, we show that, for each
and each , there exists a Bank--Laine
function such that with and being two entire
functions such that and ,
respectively. We actually provide a simpler construction of the special
Bank--Laine functions given by Bergweiler and Eremenko.Comment: arXiv admin note: text overlap with arXiv:1510.05731 by other author
Risks and Clinical Predictors of Hepatocellular Carcinoma in Chinese Populations: A Real-World Study of 10,359 Patients in Six Medical Centers
No full textChenjun Huang,1,* Xiao Xiao,1,* Lin Tong,2,* Zhiyuan Gao,1 Jun Ji,2 Lin Zhou,3 Ya Li,4 Lijuan Liu,5 Huijuan Feng,5 Meng Fang,2 Chunfang Gao1,2 1Department of Clinical Laboratory Medicine Center, Yueyang Hospital of Integrated Traditional Chinese and Western Medicine, Shanghai University of Traditional Chinese Medicine, Shanghai, 200437, People’s Republic of China; 2Department of Laboratory Medicine, Shanghai Eastern Hepatobiliary Surgery Hospital, Shanghai, 200438, People’s Republic of China; 3Department of Laboratory Medicine, Shanghai Changzheng Hospital, Shanghai, 200003, People’s Republic of China; 4Department of Laboratory Medicine, The First Affiliated Hospital of Kunming Medical University, Kunming, 650032, People’s Republic of China; 5Department of Laboratory Medicine, Mengchao Hepatobiliary Hospital of Fujian Medical University, Fuzhou, 350025, People’s Republic of China*These authors contributed equally to this workCorrespondence: Chunfang Gao, Department of Clinical Laboratory Medicine Center, Yueyang Hospital of Integrated Traditional Chinese and Western Medicine, Shanghai University of Traditional Chinese Medicine, Shanghai, 200437, People’s Republic of China, Tel +86-21-65161782-1210, Email [email protected]; [email protected]: Early detection of hepatocellular carcinoma (HCC) through surveillance could reduce this cancer-associated mortality. We aimed to develop and validate algorithms using panel serum biomarkers to identify HCC in a real-world multi-center study in China.Patients and Methods: A total of 10,359 eligible subjects, including HCCs and benign liver diseases (BLDs), were recruited from six Chinese medical centers. The three nomograms were built using logistic regression and their sensitivities and specificities were carefully assessed in training and validation cohorts. HCC patients after surgical resection were followed to determine the prognostic values of these algorithms. Prospective surveillance performance was assessed in a cohort of chronic hepatitis B patients during 144 weeks follow-up.Results: Independent risk factors such as alpha-fetoprotein (AFP), lens cuinaris agglutinin-reactive fraction of AFP (AFP-L3), des-gamma-carboxy prothrombin (DCP), albumin (ALB), and total bilirubin (TBIL) obtained from train cohort were used to construct three nomograms (LAD, C-GALAD, and TAGALAD) using logistic regression. In the training and two validation cohorts, their AUCs were all over 0.900, and the higher AUCs appeared in TAGALAD and C-GALAD. Furthermore, the three nomograms could effectively stratify HCC into two groups with different survival and recurrence outcomes in follow-up validation. Notably, TAGALAD could predict HCC up to 48 weeks (AUC: 0.984) and 24 weeks (AUC: 0.900) before clinical diagnosis.Conclusion: The proposed nomograms generated from real-world Chinese populations are effective and easy-to use for HCC surveillance, diagnosis, as well as prognostic evaluation in various clinical scenarios based on data feasibility.Keywords: hepatocellular carcinoma, real-world data, diagnostic, prognosis, algorith
Long-circulating delivery of bioactive polysaccharide from radix ophiopogonis by PEGylation
No full textXiao Lin1,2, Zhuo-Jun Wang2, Fang Huang3, Shuang Liang1, Lan Shen2, Yi Feng1, Ke-Feng Ruan11Engineering Research Center of Modern Preparation Technology of TCM of Ministry of Education, Shanghai University of Traditional Chinese Medicine, 2College of Chinese Materia Medica, Shanghai University of Traditional Chinese Medicine, 3Department of Nephrology, Yueyang Hospital of Integrated Traditional Chinese and Western Medicine, Shanghai University of Traditional Chinese Medicine, Shanghai, People's Republic of ChinaBackground: Radix ophiopogonis polysaccharide (ROP) has been found to be effective against myocardial ischemia. One of main problems with its use is its short in-vivo half-life, which makes the development of an effective delivery system necessary. To achieve better therapeutic effects and patient compliance by prolonging its retention in plasma and increasing its distribution in targets, ROP was PEGylated (PEG, polyethylene glycol) in this study.Methods: Through a moderate coupling reaction between hydroxyl-activated ROP and amino-terminated methoxy-PEG (mPEG) (30 or 40 kDa), together with a greater than 1 molar ratio of ROP to mPEG in reaction, long-circulating and potentially bioactive PEGylated ROPs, with PEG grafting number of ~1.0, were prepared, characterized, and the pharmacokinetics evaluated.Results: Relative to ROP, whose half-life was approximately 0.7 hours, the two conjugates prepared, following intravenous administration, showed markedly prolonged retention in systemic circulation with half-lives in blood of 78.4 and 88.3 hours, respectively. When given subcutaneously, their in-vivo mean residence times were further markedly prolonged by the slow absorption phase. They were found to be well absorbed after subcutaneous administration, with absolute bioavailability being 75.4% and 43.9%, respectively.Conclusion: With apparent molecular masses not exceeding 43 kDa, the conjugates prepared have been and will be demonstrated to have prominent advantages for ROP delivery, such as: the good absorption following subcutaneous, intramuscular, or other ways of administration; the effective utilization of the enhanced permeability and retention effect caused by ischemia; and the rapid diffusion within target tissues.Keywords: radix ophiopogonis polysaccharide, polyethylene glycol, conjugation, pharmacokinetic
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