LinkingPark: An automatic semantic table interpretation system

In this paper, we present LinkingPark, an automatic semantic annotation system for tabular data to knowledge graph matching. LinkingPark is designed as a modular framework which can handle Cell-Entity Annotation (CEA), Column-Type Annotation (CTA), and Columns-Property Annotation (CPA) altogether. It is built upon our previous SemTab 2020 system, which won the 2nd prize among 28 different teams after four rounds of evaluations. Moreover, the system is unsupervised, stand-alone, and flexible for multilingual support. Its backend offers an efficient RESTful API for programmatic access, as well as an Excel Add-in for ease of use. Users can interact with LinkingPark in near real-time, further demonstrating its efficiency.     

核算前移在冶炼企业优化成本控制中的应用

针对国际黄金价格的走低,黄金冶炼企业如何在激烈的市场竞争中寻求更大的利润空间,优化成本控制显得尤为重要。以某冶炼厂为例,阐述核算前移在优化企业成本控制中的应用,以达到降本增效的目的,实现企业利润的最大化。     

Seismic behavior of geosynthetic-reinforced retaining walls backfilled with cohesive soil

This study investigates the seismic performance of geosynthetic-reinforced modular block retaining walls backfilled with cohesive, fine grained clay-sand soil mixture. Shaking table tests were performed for three ½ scaled (wall height 190 cm) and ¼ scaled model walls to investigate the effects of backfill type, the influence of reinforcement length and reinforcement stiffness effects. The El Centro and Kobe earthquake records of varying amplitudes were used as base acceleration. Displacement of the front wall, accelerations at different locations, strains on the reinforcements, and the visual observations of the facing and the backfill surface were used to evaluate the seismic performance of model walls. The model walls were subjected to rigorous shaking and the walls did not exhibit any stability problems or signs of impending failure. The maximum deformations observed on the models with cohesive backfill was less than half of the deformation of the sand model. The load transfers between the geogrid and cohesive soil was comparable to that of sand and hence the needed reinforcement length was similar as well. As a result; the model walls with cohesive backfills performed within acceptable limits under seismic loading conditions when compared with granular backfilled counterparts.     

Novel strategy for encapsulation and targeted delivery of poorly water-soluble active substances

Carriers for targeted delivery and controlled release of poorly water-soluble active substances (PWSAS) are facing three challenges: (a) the encapsulation issues, (b) limitations of PWSAS water solubility, and (c) burst drug release which can be pharmacologically dangerous and economically inefficient. The present study brings a novel strategy for encapsulation and controlled release of PWSAS—caffeine in concentrations which are higher than its maximal water solubility without the possibility of burst effect. The modification of hydrophilic carrier based on poly(methacylic acid) was done using casein and liposomes. To further increase the maximal caffeine loading inside the carrier nicotinamide was used. The release study of the encapsulated PWSAS was elaborated with respect to morphology of the carriers and interactions that could be established between its structural components. The carriers swelling and the release of caffeine and nicotinamide were also investigated depending on caffeine concentration, the presence of different liposomal formulations and the volume ratio of liposomal formulation, in three media with different pH simulating the path of the carrier through the human gastrointestinal tract. The synthesized carriers are promising candidates for encapsulation of PWSAS in concentrations which are higher than its maximal water solubility and for the targeted delivery of those dosages.     

新会计准则对会计准则质量的影响

年初,国家财政部发布了新的会计准则,这是中国会计准则建设史上的重大事件。新会计准则体现出会计准则质量的几个重要标准,提高了中国会计准则的质量。同时,分析新会计准则质量方面仍存在的一些不足。     

基于粗糙集信息观的决策表属性约简方法

粗糙集理论是近年来发展起来的一种有效的处理不精确、不确定、含糊信息的数学理论方法，它被广泛应用于相容和不相容决策表的属性约简和核属性计算。利用反例指出目前基于粗糙集信息观[2、6]的决策表属性约简和核属性计算方法的局限性。对决策表的性质作了深入的研究，研究发现文献[2、6]方法的不足原因是：它们没有考虑U／ind（C）中等价类的相客性。给出了基于U／ind（C）中等价类相客性的属性约简定义和核属性定义，并给出了一种新的基于粗糙集信息观的决策表属性约简和核属性计算方法。讨论了该方法同文献[2、6]方法的区别。最后用相同实例验证了该方法的有效性。     

基于属性相关表的关系模式全部候选关键字求法

本文提出了属性相关表这样一种新的概念，定义了相应的运算并研究了它的有关性质及定理，在此基础上提出了用属性相关表求关系模式全部主属性的等级，并给出了用主属性来组合关系模式全部候选关键字的算法，上述算法的时间复杂度均为Ｏ（ｎ＾２）。     

浅谈会计信息失真的成因及对策

阐述了会计信息失真的表现形式及其危害性，从会计自身、内控制度、外部审计、道德观念、执法等方面分析了会计信息失真的原因，并从完善法规制度、实行会计委派制、健全会计监督体系、加强立法和执法力度、更新观念、提高素质等方面提出了治理会计信息失真的办法，从根本上杜绝会计信息失真的现象。     

WTO与财务软件国际化

介绍财务软件国际化的特点，指出我国财务软件要适应加入WTO的需要，必须使我国的会计准则与国际会计准则接轨，能提供符合世界上通用的国际商法、财务惯例的财务报告，具有“国际可比性”的财会信息；当前应能输出国内企业到国际资本市场融资、进行国际贸易、搞跨国投资所需的符合国际会计准则的财务报表；强调传统财务管理软件已无法适应企业管理的国际化和现代化要求，对财务软件国际化势在必行。