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摘要： This study analyzes how Critical Audit Matter (CAM) disclosures affect investor perceptions and market responses to discretionary reporting, by examining market reactions to the interaction between the textual characteristics of CAM disclosures and both discretionary (DLLP) and non-discretionary (NDLLP) loan loss provisions in the banking sector. The results show that discretionary loan loss provisions are generally associated with a positive market reaction, as they may signal managerial confidence or financial strength. However, this reaction is reduced when CAM disclosures indicate audit complexity, contain a negative tone, or include uncertain language-leading to increased return volatility around the 10-K filing date. These findings highlight the role CAM disclosures play in shaping how investors interpret managerial judgment in financial reporting. More broadly, the results carry regulatory implications by offering evidence on the informational value of CAM disclosures and their effectiveness in supporting investor decision-making in complex reporting environments.

摘要： Karl Mayer(卡尔迈耶)深耕经编、整经及产业用纺织品三大核心技术领域,4月21—24日,其将亮相在德国法兰克福举办的国际产业用纺织品及非织造布展览会(Techtextil),集中展示战略调整为客户带来的创新成果与应用价值。展会期间,卡尔迈耶将在法兰克福国际展览中心12号馆B79展位打造面向未来的主题展区,呈现最新纺织技术成果、企业业务拓展新思路与开拓新市场的创意方案。

关键词： 护坦   分块   配筋   CAD  

摘要： 针对水利工程中护坦分块与配筋设计依赖人工操作、效率低下且易受主观因素影响的问题,开展基于CAD的护坦分块及配筋软件研发,研究以护坦设计规范和工程实践经验为依据,结合C#编程技术,构建了集护坦参数化建模、自动分块、智能配筋及成果输出于一体的软件系统,显著提升了护坦分块与配筋设计的效率和精度,减少人工干预导致的误差,实现设计过程的标准化自动化,为护坦高效设计提供技术支持,具有较好的工程应用价值。

关键词： 桥梁工程   CAD三维建模   三维坐标   钢结构拱桥   安装精度  

摘要： 以某互通被交道跨线桥拱肋安装为例,通过CAD三维建模,利用三维坐标法对拱桥安装过程进行监控,保证钢结构拱桥的安装精度要求,成桥后线形达到设计理想线形。CAD三维建模空间坐标点法在复杂拱桥安装中的应用,提高了安装精度,保证了安装质量,具有一定的推广价值。

关键词： 废旧涤纶纺织品   乙二醇醇解   对苯二甲酸乙二醇酯(BHET)   再生涤纶   绿色循环  

摘要： 针对废旧涤纶纺织品因成分复杂、含染料等导致回收产物品质低的问题,本研究基于染料与纤维在乙二醇中的溶解性差异,开发废旧涤纶纺织品乙二醇萃取脱色技术.废旧涤氨混纺纺织品脱色率达99.8%,实现涤氨纤维与染料的高效分离.将脱色后涤氨纺织品进一步乙二醇醇解.基于醇解产物对苯二甲酸乙二醇酯(BHET)相变特性开发减压相变纯化技术,纯化单体rBHET的纯度达98.2%,色度值L*=99.7、a*=-1.5、b*=0.1.以r BHET缩聚制得再生涤纶(rPET),经熔纺牵伸处理成功获得再生涤纶.其特性黏度为0.692 dL g-1、端羧基含量为16.1 mol t-1、熔点为254°C,各项性能均达到纤维级聚酯切片标准.再生涤纶品质(色度值、力学性能等)与石油基涤纶相当,充分证明该回收路线的可行性及工业化潜力,为涤纶全生命周期绿色循环利用提供理论参考.

关键词： 3D body scanning   smart clothing   anthropometry   measurement reliability   wearable textiles  

摘要： This pilot study evaluates the reliability and systematic bias of CAD-based 3D body-scan anthropometry (3DM) for electrode-referenced measurements in smart clothing applications. Anthropometric data from 24 male participants were obtained using both manual measurement (MM) and CAD-based analysis of 3D scan data across five dimensions relevant to EMG-enabled garments. Reliability was assessed using intraclass correlation coefficients (ICC), and agreement was examined through Bland-Altman analysis. The results demonstrated excellent reliability for all measurements (ICC > 0.9), indicating strong consistency between MM and 3DM. However, systematic biases were observed: 3DM underestimated biacromion length, primarily due to standardized scanning posture, and overestimated waist circumference, reflecting the absence of soft-tissue compression in non-contact scanning. In contrast, short surface paths between anatomical landmarks and electrode sites exhibited minimal bias and high agreement. These findings suggest that while CAD-based 3D scan anthropometry provides stable and reproducible electrode-referenced measurements, certain dimensions require careful interpretation due to posture- and curvature-related effects. This methodological evaluation establishes a foundation for the informed use of 3D scan-derived anthropometric data in future smart clothing and wearable system development.

关键词： 文物保护与修复   文物绘图   石质文物   CAD   三维扫描  

摘要： 在石质文物保护研究中,大量石质文物为不可移动文物属性,病害分布描述中常采用CAD软件绘制病害图。石质文物常伴随风化等病害,导致文物尺寸信息与档案描述不符,加上现有对石质文物的测量常采用人工测量方式,导致精度不准、照片角度不正。文章旨在采用CAD软件绘图与三维扫描相结合的方式,有利于石质文物测绘的准确性,提高文物尺寸、病害尺寸的计算精准性,帮助后续修复者更规范、高效地完成石质文物保护工作。

关键词： 机械制图   CAD软件   虚拟仿真   教学改革  

摘要： 机械制图是中职机械类专业核心课程,目前教学存在学生基础薄弱、学习动机缺失,教学方法单一、资源保障不足等问题,制约学生空间思维与实践能力发展,影响职业适配性。对此,提出融合计算机辅助设计(computer aided design, CAD)软件与虚拟仿真技术的教学改革策略,从教学模式创新、教学资源整合、评价体系优化三方面构建解决方案,旨在提高教学直观性与趣味性,强化学生专业技能,提高学习效率,培养适应现代制造业需求的高素质技能型人才。

关键词： 纺织品   防螨   防螨技术   物理防螨   化学防螨   生物防螨  

摘要： 螨虫作为生活中常见的过敏原,严重危害身体健康,随着健康理念的提升,防螨纺织品越来越受到消费者的青睐,对防螨纺织品的开发成为功能性纺织品领域的研究热点。本文综述了近年来防螨纺织品的研究进展,重点介绍了物理防螨、化学防螨、生物防螨3种防螨技术,对3种防螨技术进行了比较,并分析了防螨纺织品在开发中存在的问题。对新型防螨技术进行了介绍,并对防螨纺织品的发展进行了展望。

关键词： Predictive models   Videos   Biological system modeling   Mathematical models   Perturbation methods   Pediatrics   Explainable AI   Computer architecture   Biomechanics   Medical diagnostic imaging   CAM   cerebral palsy   explainable AI   Grad-CAM   skeleton data  

摘要： Cerebral Palsy (CP) is a prevalent motor disability in children, for which early detection can significantly improve treatment outcomes. While skeleton-based Graph Convolutional Network (GCN) models have shown promise in automatically predicting CP risk from infant videos, their "black-box" nature raises concerns about clinical explainability. To address this, we introduce a perturbation framework tailored for infant movement features and use it to compare two explainable AI (XAI) methods: Class Activation Mapping (CAM) and Gradient-weighted Class Activation Mapping (Grad-CAM). First, we identify significant and non-significant body keypoints in very low and very high risk infant video snippets based on the XAI attribution scores. We then conduct targeted velocity and angular perturbations, both individually and in combination, on these keypoints to assess how the GCN model's risk predictions change. Our results indicate that velocity-driven features of the arms, hips, and legs appear to have a dominant influence on CP risk predictions, while angular perturbations have a more modest impact. Furthermore, CAM and Grad-CAM show partial convergence in their explanations for both low and high CP risk groups. Our findings demonstrate the use of XAI-driven movement analysis for early CP prediction, and offer insights into potential movement-based biomarker discovery that warrant further clinical validation.