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      • 企业财会管理中的风险管理问题探讨

        梁国秋(Guoqiu Liang) YIXIN 출판사 2023 Journal of China Studies Vol.1 No.3

        企业财会管理中的风险管理问题是一个的重要议题。在不确定的经济和商业环境中,企业面临着各种风险,如财务风险、市场风险、法规合规风险等。这些风险不仅威胁着企业的经营和财务稳定性,也直接影响企业的竞争力和可持续发展。因此,本文首先分析了风险管理的目标和原则,然后研究了企业财会管理中的风险种类,并重点探讨了风险管理的挑战和难题,最后有针对性地总结了风险管理工具和方法以供参考。 The matter of risk management within enterprise financial and accounting management is of paramount significance. Amid an unpredictable economic and business landscape, companies contend with an array of risks, including financial risks, market risks, regulatory compliance risks, and more. These perils not only jeopardize the operational and financial equilibrium of enterprises but also exert a direct influence on their competitiveness and long-term viability. Consequently, this article commences with an examination of the objectives and principles underpinning risk management. It subsequently delves into the various categories of risks encountered in enterprise financial and accounting management, with a particular emphasis on exploring the associated challenges. Finally, we consolidate and outline tailored risk management tools and methods for practical reference.

      • KCI등재

        SPECTRAL RADIUS OF BIORTHOGONAL WAVELETS WITH ITS APPLICATION

        Qingyun Zou,Guoqiu Wang,Mengyun Yang 대한수학회 2014 대한수학회지 Vol.51 No.5

        In this paper, a 2-circular matrix theory is developed, and a concept of spectral radius for biorthogonal wavelet is introduced. We propose a novel design method by minimizing the spectral radius and ob- tain a wavelet which has better performance than the famous 9-7 wavelet in terms of image compression coding.

      • SCIESCOPUSKCI등재

        SPECTRAL RADIUS OF BIORTHOGONAL WAVELETS WITH ITS APPLICATION

        Zou, Qingyun,Wang, Guoqiu,Yang, Mengyun Korean Mathematical Society 2014 대한수학회지 Vol.51 No.5

        In this paper, a 2-circular matrix theory is developed, and a concept of spectral radius for biorthogonal wavelet is introduced. We propose a novel design method by minimizing the spectral radius and obtain a wavelet which has better performance than the famous 9-7 wavelet in terms of image compression coding.

      • KCI등재

        Upregulated N6-Methyladenosine RNA in Peripheral Blood: Potential Diagnostic Biomarker for Breast Cancer

        Han Xiao,Xiaobo Fan,Rui Zhang,Guoqiu Wu 대한암학회 2021 Cancer Research and Treatment Vol.53 No.2

        Purpose An effective biomarker for the diagnosis of breast cancer (BC) and benign breast diseases (BBD) is crucial for improving the prognosis. We investigated whether N6-methyladenosine (m6A) can be a diagnostic biomarker of BC.Materials and Methods We detected the contents of peripheral blood m6A in 62 patients with BC, 41 patients with BBD, and 41 normal controls (NCs) using the colorimetric method. The relative expression of the m6A regulated genes methyltransferase-like 14 (METTL14) and fat mass and obesity-associated (FTO) was analyzed using quantitative real-time polymerase chain reaction.Results m6A in peripheral blood RNA was significantly higher in patients with BC than that in patients with BBD (p < 0.001) or the NCs (p < 0.001). m6A was closely associated with the disease stage (from stage 0 to stage I-IV, p=0.003). The receiver operating characteristic curve of m6A contained an area under the curve (AUC) value of 0.887 in BC, which was greater than that of carcinoembryonic antigen (CEA) or carbohydrate antigen 153 (CA153). The combination of m6A, CEA, and CA153 improved the AUC to 0.914. The upregulated and downregulated mRNA expression of METTL14 and FTO, respectively, might contribute to the increase of m6A in patients with BC. m6A combined with METTL14 and FTO improved the AUC to 0.929 with a specificity of 97.4% in the peripheral blood of patients with BC.Conclusion The peripheral blood RNA of m6A might be a valuable biomarker for the diagnosis of BC.

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