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Search Results: 1 - 10 of 23977 matches for " Jiaxu Jiang "
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Research on the Development of Management Accounting in Small and Medium-Sized Enterprises in China  [PDF]
Bingxin Du, Jiaxu Jiang, Xiuzhi Ji
Open Journal of Accounting (OJAcct) , 2018, DOI: 10.4236/ojacct.2018.71002
Abstract:
In the early 20th century, management accounting was created with Taylor’s theory of scientific management. Management accounting is a continuous improvement process that provides value added value, design, measure and manage financial and non-financial information systems for enterprises. This process directs the management actions, motivates behaviour, supports and creates cultural values, which are needed to achieve organizational strategy, tactics and business objectives. The research and application of management accounting in China started late. It started in the late 1970s and early 1980s. During the period of about 30 years, management accounting has made great progress in both theory and practice. Many facts have proved that China’s management accounting has gradually shifted from quantity and quota management to management of cost and value, and from project and department management to comprehensive and strategic management. In recent years, with the implementation of fiscal policies such as department budget, investment review and performance appraisal, “comprehensive budget”, “zero-base budget”, “budget control”, “responsibility assessment” and other modern management accounting theories and methods have been applied in various enterprises in China. But the time that management accounting is formed and developed in China is not long after all. There are many defects and deficiencies in China’s management accounting. The theoretical structure, scope of research and practical application of management accounting are to be improved and enriched, and there is still considerable space for development. The problem is more serious in small and medium-sized enterprises [1]. This paper studies the current development status of management accounting in small and medium-sized enterprises and factors that affect the management accounting in the small and medium-sized enterprises, then proposes solutions to meet the development needs of management accounting in small and medium-sized enterprises.
Analysis on the Factors Affecting the Capital Structure of Small and Medium-Sized Enterprises in China  [PDF]
Jiaxu Jiang, Futang Dong, Bingxin Du
American Journal of Industrial and Business Management (AJIBM) , 2018, DOI: 10.4236/ajibm.2018.81010
Abstract: The capital structure of small and medium-sized enterprises is closely related to enterprise financing. At present, the capital structure of small and medium-sized enterprises in China is unreasonable. There are disadvantages such as low proportion of internal financing, single external financing channels and excessive short-term liabilities. The theory of enterprise capital structure studies how the enterprise arranges its capital structure in its development or contraction, which means how the enterprises determine the ratio of their own capital, equity capital and debt capital in order to maximize their market value. In other words, how to find the optimal capital structure of the enterprise is the central task of the theory. This paper starts from the economic environment and characteristics of small and medium-sized enterprises, discusses the internal and external factors affecting the capital structure of small and medium-sized enterprises and puts forward the countermeasures and suggestions for optimizing capital structure of small and medium-sized enterprises.
Particle Ratios on the Near and Away-Side of Jets at RHIC
Jiaxu Zuo
Physics , 2007,
Abstract: We measure the relative abundances of strange mesons, baryons, and anti-baryons correlated with high-$p_T$ trigger particles in $^{197}$Au + $^{197}$Au collisions at $\sqrt{s_{NN}}$ = 200 GeV. Particle yields and ratios are extracted on the near-side and away-side of the trigger particle. The associate-particle ratios are studied as a function of the angle relative to the trigger particle azimuth $\Delta\phi$. Such studies should help elucidate the origin of the previously observed correlations and their strong modifications in Au+Au collisions relative to p+p collisions. We discuss how these measurements might be related to several scenarios for interactions of fast partons with the medium in Au+Au collision.
Baryon to Meson Ratios on the Near and Away-Side of Jets and their Centrality Dependence at STAR
Jiaxu Zuo for the STAR Collaboration
Physics , 2007, DOI: 10.1088/0954-3899/35/4/044027
Abstract: We measure relative abundances of $K_{S}^{0}$, $\Lambda$ and $\bar{\Lambda}$ in near-side and away-side cones correlated with triggered high-$p_{T}$ particles in $^{197}$Au + $^{197}$Au collisions at $\sqrt{s_{NN}}$ = 200 GeV. The centrality dependence of identified particles in the triggered particle cones is also presented. Particle yields and ratios are extracted on the near-side and away-side of the trigger particle. The associate-particle ratios are studied as a function of the angle relative to the trigger particle azimuth $\Delta\phi$. Such studies should help elucidate the origin of the modifications in the jet like correlations observed in Au+Au collisions relative to p+p collisions. And these studies also will help understand the variation of local parton densities at the away side. We discuss how these measurements might be related to several scenarios for interactions of fast partons with the medium created in Au+Au collision.
Study on Seismic Fragility Analysis for Piping of CEFR  [PDF]
Zhiwei Fu, Yahua Qiao, Long Tang, Yan Chen, Jiaxu Zuo
Journal of Applied Mathematics and Physics (JAMP) , 2013, DOI: 10.4236/jamp.2013.16016
Abstract: This paper introduces the conception of seismic fragility, gives the model of seismic fragility analysis, and places emphasis on discussing quantization process of seismic fragility parameters. Then, establishes 3D model of pipes of Chinese Experimental Fast Reactor (CEFR) accident residual heat removal system, and obtains the stresses which are essential for calculating seismic fragility parameters. Finally, combined with quantitative methods of seismic fragility, calculates the safety factors and uncertainties of CEFR pipeline, and obtains the system seismic fragility parameters: Am = 2.42 g, βr = 0.36, βu = 0.44, HCLPF = 0.65 g. The results show that: the pipeline of CEFR accident residual heat removal system has high seismic capacity.
Is Dynamic Autocrine Insulin Signaling Possible? A Mathematical Model Predicts Picomolar Concentrations of Extracellular Monomeric Insulin within Human Pancreatic Islets
Minghu Wang, Jiaxu Li, Gareth E. Lim, James D. Johnson
PLOS ONE , 2013, DOI: 10.1371/journal.pone.0064860
Abstract: Insulin signaling is essential for -cell survival and proliferation in vivo. Insulin also has potent mitogenic and anti-apoptotic actions on cultured -cells, with maximum effect in the high picomolar range and diminishing effect at high nanomolar doses. In order to understand whether these effects of insulin are constitutive or can be subjected to physiological modulation, it is essential to estimate the extracellular concentration of monomeric insulin within an intact islet. Unfortunately, the in vivo concentration of insulin monomers within the islet cannot be measured directly with current technology. Here, we present the first mathematical model designed to estimate the levels of monomeric insulin within the islet extracellular space. Insulin is released as insoluble crystals that exhibit a delayed dissociation into hexamers, dimers, and eventually monomers, which only then can act as signaling ligands. The rates at which different forms of insulin dissolve in vivo have been estimated from studies of peripheral insulin injection sites. We used this and other information to formulate a mathematical model to estimate the local insulin concentration within a single islet as a function of glucose. Model parameters were estimated from existing literature. Components of the model were validated using experimental data, if available. Model analysis predicted that the majority of monomeric insulin in the islet is that which has been returned from the periphery, and the concentration of intra-islet monomeric insulin varies from 50–300 pM when glucose is in the physiological range. Thus, our results suggest that the local concentration of monomeric insulin within the islet is in the picomolar ‘sweet spot’ range of insulin doses that activate the insulin receptor and have the most potent effects on -cells in vitro. Together with experimental data, these estimations support the concept that autocrine/paracrine insulin signalling within the islet is dynamic, rather than constitutive and saturated.
Output Feedback Adaptive Dynamic Surface Control of Permanent Magnet Synchronous Motor with Uncertain Time Delays via RBFNN
Shaohua Luo,Jiaxu Wang,Zhen Shi,Qian Qiu
Discrete Dynamics in Nature and Society , 2014, DOI: 10.1155/2014/315634
Abstract: This paper focuses on an adaptive dynamic surface control based on the Radial Basis Function Neural Network for a fourth-order permanent magnet synchronous motor system wherein the unknown parameters, disturbances, chaos, and uncertain time delays are presented. Neural Network systems are used to approximate the nonlinearities and an adaptive law is employed to estimate accurate parameters. Then, a simple and effective controller has been obtained by introducing dynamic surface control technique on the basis of first-order filters. Asymptotically tracking stability in the sense of uniformly ultimate boundedness is achieved in a short time. Finally, the performance of the proposed control has been illustrated through simulation results. 1. Introduction Recently, the permanent magnet synchronous motor (PMSM) is the most widely used driven mechanism because of the advantageous merits of cost, reliability, and performances. The PMSM is characterized by complexity, high nonlinearity, time-varying dynamics, inaccessibility of some states, and output for measurements; hence, it can be considered as a challenging engineering problem [1, 2]. It is found that the PMSM is experiencing chaotic behavior at specific parameters and working conditions [3, 4]. Then, the intermittent oscillation of torque and rotational speed, irregular current noise of the system, and unstable control performance appear in the PMSM, which seriously affect the stability and safety. Thus, it is difficult to accomplish the high-performance control of PMSM by using classic PID-type control methods. A neuron-fuzzy controller (NFC) [5] is suitable for control of systems with uncertainties and nonlinearities. The NFC approach can also achieve self-learning; however, it is unsuitable for online learning real-time control due to the drawback of time consuming [6, 7]. The sliding mode control (SMC) [8] can guarantee the robustness only under the bounds of the uncertainties and it has a shortage named chattering. The terminal sliding mode control (TSMC) method can assure convergence to the origin in finite time. Hence, the TSMC is successfully applied to PMSM driver system to improve control performance [9]. A position tracking control method via adaptive fuzzy backstepping is presented for the induction motors with unknown parameters [10]. Unfortunately, the traditional backstepping suffers from the “explosion of complexity” caused by the repeated differentiation of virtual control functions [11]. In order to overcome the above shortcomings, a backstepping approach combined with SMC technique is
Jab1 is a target of EGFR signaling in ERα-negative breast cancer
Jiaxu Wang, Rebecca O Barnes, Nathan R West, Melanie Olson, Jenny E Chu, Peter H Watson
Breast Cancer Research , 2008, DOI: 10.1186/bcr2105
Abstract: MDA-MB-231 and MDA-MB-468 ERα-/EGFR+ cell lines were assessed for localization of Jab1 and levels of downstream genes by immunofluorescence and nuclear protein extract assay following treatment with epidermal growth factor (EGF) and extracellular signal-regulated kinase (ERK) pathway inhibitor. A cohort of 424 human breast tumors was also assessed by immunohistochemistry.EGF treatment of cell lines resulted in increased Jab1 nuclear expression. This effect was inhibited by the ERK pathway inhibitor, PD98059. EGF treatment was also associated with colocalization of pERK (phosphorylated ERK) and Jab1 as well as regulation of the Jab1 downstream target gene, p27. When Jab1 activity was knocked down, p27 levels were restored to pre-EGF treatment level. Analysis of EGFR and Jab1 expression in a cohort of invasive breast tumors by tissue microarray and immunohistochemistry confirmed a relationship between EGFR and increased nuclear Jab1 within the ERα- subset (n = 154, P = 0.019). The same association was also confirmed for S100A7 and Jab1 (P = 0.036), and high Jab1 nuclear expression was most frequent in tumors that were positive for both EGFR and S100A7 (P = 0.004).Jab1 is a target of EGFR signaling in ERα- cell lines and breast tumors and therefore may be a common central factor and potential therapeutic target for important cell signaling pathways in ERα- breast cancer.Recent therapeutic advances have improved survival for many patients with breast cancer. These advances have been most impressive for targeted therapies, such as those targeting the estrogen receptor (ER) and the human epidermal growth factor receptor (EGFR) 2 (Her2). These advances have specifically benefited the subsets of patients with tumors that exhibit ERα+ or Her2+ phenotypes, respectively. Other subsets of tumors such as the so-called 'triple-negative' breast tumors, ERα-/progesterone receptor-negative (PR-)/Her2-, remain difficult to treat. The ERα- phenotype, which includes the triple-negative
Impact of Dry Eye Syndrome on Vision-Related Quality of Life in a Non-Clinic-Based General Population
Qihua Le, Xiaodong Zhou, Ling Ge, Liangcheng Wu, Jiaxu Hong, Jianjiang Xu
BMC Ophthalmology , 2012, DOI: 10.1186/1471-2415-12-22
Abstract: This population-based cross-sectional study enrolled subjects older than 40?years, who took part in an epidemiological study on dry eye in Sanle Community, Shanghai. Apart from the collection of sociodemographics, dry eye symptoms, and other clinical data, a Chinese version of the 25-item National Eye Institute Visual Functioning Questionnaire (NEI VFQ-25) was administered to all subjects. Comparisons of the NEI VFQ-25 subscale item scores and composite score were made among subgroups divided according to the presence of dry eye symptoms or signs. Multivariate regression analysis was performed to investigate the relationship between the clinical variables and the VFQ-25 composite score.A total of 229 participants were enrolled in the study, with an average age of (60.7 ±10.1) years old. Majority of these participants were female (59.8?%, 137/229). The total DES symptom scores (TDSS) in subjects either with definite DES or only with dry eye symptoms were significantly higher (F?=?60.331, P?<?0.001). The values of tear break-up time (TBUT) and Schirmer test were significantly lower in participants with DES and those with dry eye signs only (F?=?55.158 and 40.778, P?<?0.001). The composite score of the NEI VFQ-25 was significantly lower in subjects with DES (F?=?4.901, P?=?0.003). Moreover, the subscale scores of ocular pain and mental health were significantly lower in those with either DES or dry eye symptoms only (F?=?10.962 and 7.362 respectively, both P?<?0.001). The multiple regression analysis showed that the TDSS had a significant negative correlation with the VFQ-25 composite score as well as with the subscale score for ocular pain and mental health, even after the adjustment of all other factors (all P?<?0.01).The symptoms of dry eye are associated with an adverse impact on vision-related QoL in non-clinic-based general population, which is mainly represented as more ocular pain and discomfort, and impaired mental health as well. Apart from clinical examinati
A New-Type Acupuncture Model Based on STM32  [PDF]
Hoiyan Cheung, Litai Lin, Jiawen Chen, Jianwei Zhen, Kaman Yung, Qingyu Ma, Jiaxu Chen
Chinese Medicine (CM) , 2019, DOI: 10.4236/cm.2019.102004
Abstract: Background: The foundation of this acupuncture model is to solve the lack of experimental teaching model and student’s inadequate ability to identify acupoints in the teaching of acupuncture and moxibustion in traditional Chinese medicine. Methods: In this model we use modern materials to simulate human arms and combination with electronic engineering to create a “Modern Version of Acupuncture Man” and select 2015 undergraduates of Traditional Chinese Medicine School in Jinan University as the research object, to divide those students into two teaching mode which is using acupuncture models or not, to compare their mastery of the acupoint names and position. Results: After the three times different mode teaching and have a test, the average score of using models group was much higher than traditional teaching mode groups (p < 0.05). And all the students expressed that using the model teaching and investigation could better grasp the location and depth of acupoints and enhance their ability of identifying acupoints. Conclusions: The acupuncture models beneficial to the training the acupuncture of Traditional Chinese Medicine students, and also it can make the theory of acupuncture more “Standardization” and “Visualization”.
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