This paper reports on the choice made by listed Italian companies in their 2009 financial statements with respect to the option in International Accounting Standards （IAS） 1.81 concerning presentation of the stateme...This paper reports on the choice made by listed Italian companies in their 2009 financial statements with respect to the option in International Accounting Standards （IAS） 1.81 concerning presentation of the statement of comprehensive income. It is reported that most companies have chosen to use the two-statement option, and that there is some evidence that this choice is related to the size and sign of total Other Comprehensive Income （OCI）. On this latter point, the paper emphatically aims to contribute to the literature on accounting policy choice with respect to a similar option in Statement of Financial Accounting Standards [SFAS] 130. In addition, pro forma calculations on Return on Equity （ROE） and Earnings per Share （EPS） are presented that illustrate, in effect, the variation across companies in size and sign of OCI.展开更多
This paper presents an architecture of a hybrid recommender system in E-commerce environment. The goal of the system is to make special improvements in giving precisely personalized recommendation through some effecti...This paper presents an architecture of a hybrid recommender system in E-commerce environment. The goal of the system is to make special improvements in giving precisely personalized recommendation through some effective measures. Based on the study on the existing recommendation methods of both the conventional similarity function and the conventional feedback function, several improvement algorithms are developed to enhance the precision of recommendation, which include three improved similarity functions, four improved feedback functions, and adoption of both explicit and implicit preferences in individual user profile. Among them, issues and countermeasures of a new user, prominent preferences and long-term preferences are nicely addressed to gain better recommendation. The users preferences is so designed to be precisely captured by a user-side agent, and can make self-adjustment with explicit or implicit feedback.展开更多
文摘This paper reports on the choice made by listed Italian companies in their 2009 financial statements with respect to the option in International Accounting Standards （IAS） 1.81 concerning presentation of the statement of comprehensive income. It is reported that most companies have chosen to use the two-statement option, and that there is some evidence that this choice is related to the size and sign of total Other Comprehensive Income （OCI）. On this latter point, the paper emphatically aims to contribute to the literature on accounting policy choice with respect to a similar option in Statement of Financial Accounting Standards [SFAS] 130. In addition, pro forma calculations on Return on Equity （ROE） and Earnings per Share （EPS） are presented that illustrate, in effect, the variation across companies in size and sign of OCI.
文摘This paper presents an architecture of a hybrid recommender system in E-commerce environment. The goal of the system is to make special improvements in giving precisely personalized recommendation through some effective measures. Based on the study on the existing recommendation methods of both the conventional similarity function and the conventional feedback function, several improvement algorithms are developed to enhance the precision of recommendation, which include three improved similarity functions, four improved feedback functions, and adoption of both explicit and implicit preferences in individual user profile. Among them, issues and countermeasures of a new user, prominent preferences and long-term preferences are nicely addressed to gain better recommendation. The users preferences is so designed to be precisely captured by a user-side agent, and can make self-adjustment with explicit or implicit feedback.
