Differentiating and Subdividing for Concept of Earnings Management

Through discriminating the concept of unreal accounting information and differentiating earnings management and profit manipulation, the paper ascertains the concept of earnings management by applying the theories of agent, game and information transfer etc., and then subdivides its content.

Maximizing Overall Service Profit:Multi-Edge Service Pricing as a Stochastic Game Model

The diversified development of the service ecosystem,particularly the rapid growth of services like cloud and edge computing,has propelled the flourishing expansion of the service trading market.However,in the absence of appropriate pricing guidance,service providers often devise pricing strategies solely based on their own interests,potentially hindering the maximization of overall market profits.This challenge is even more severe in edge computing scenarios,as different edge service providers are dispersed across various regions and influenced by multiple factors,making it challenging to establish a unified pricing model.This paper introduces a multi-participant stochastic game model to formalize the pricing problem of multiple edge services.Subsequently,an incentive mechanism based on Pareto improvement is proposed to drive the game towards Pareto optimal direction,achieving optimal profits.Finally,an enhanced PSO algorithm was proposed by adaptively optimizing inertia factor across three stages.This optimization significantly improved the efficiency of solving the game model and analyzed equilibrium states under various evolutionary mechanisms.Experimental results demonstrate that the proposed pricing incentive mechanism promotes more effective and rational pricing allocations,while also demonstrating the effectiveness of our algorithm in resolving game problems.

CIECIA:A new climate change integrated assessment model and its assessments of global carbon abatement schemes

From the perspective of global economic general equilibrium, this study developed a new climate change IAM named CIECIA. The economic core of this IAM is a multi-country-sector general equilibrium model. The endogenous technology progress mode is introduced into CIECIA. Based on this model, three assessment principles of the global cooperating abatement scheme are proposed, including effectiveness, feasibility, and fairness. This study simulated and analyzed six types of primary global cooperating abatement schemes. The simulated results indicate that all of the selected schemes can satisfy the climate mitigation targets by 2100. Thus, they are all effective schemes. However, the schemes have quite different feasibilities and fairness. The Stern Scheme benefits the developed countries, but is unfair to the developing countries. The Nordhaus Scheme promotes the developments of the developing countries. However, it leads to negative impacts on the interests of the developed countries. The principle of convergence on accumulated carbon emissions per capita and the principle of convergence on carbon emissions per capita benefit the economic developments of the middle and low developing countries most. However, these two types of schemes cause tremendous losses to the main economic entities in the world including China. The Pareto Improvement Scheme, which was developed from the Global Economic Growth Scheme, balances the fairness and feasibility in the carbon abatement process and realizes the Pareto improvement of accumulated utilities in all the participating countries. Thus, the Pareto Improvement Scheme is the most reasonable global cooperating carbon abatement scheme.