Composition Analysis and Identification of Ancient Glass Products Based on L1 Regularization Logistic Regression

In view of the composition analysis and identification of ancient glass products, L1 regularization, K-Means cluster analysis, elbow rule and other methods were comprehensively used to build logical regression, cluster analysis, hyper-parameter test and other models, and SPSS, Python and other tools were used to obtain the classification rules of glass products under different fluxes, sub classification under different chemical compositions, hyper-parameter K value test and rationality analysis. Research can provide theoretical support for the protection and restoration of ancient glass relics.

Research on the Practice of Cross-Border E-Commerce Strategies: Taking Alibaba International Station as an Example

Currently,Alibaba International Station,as an emerging e-commerce platform in recent years,plays a crucial role in cross-border e-commerce trade.This article describes an overview of Alibaba International Station,as well as the methods of attracting traffic and some current problems encountered.Simultaneously,relevant suggestions are provided based on the problems.

Accounting Objectives and Reporting System Construction of Managerial Accounting in China

The purpose of this paper is to propose an innovation system of managerial accounting reports, which is actually on the basis of accounting objectives. On the one hand, as managerial accounting is one important branch of accounting(the other important branch is financial accounting), some of its characters should be closely connected with accounting. On the other hand, managers need managerial accounting information for enterprise operation(especially for internal management control) decisions, so, managerial accounting should also be in accordance with the enterprise's operation and its management control. Therefore, combined with the existed research of accounting(especially financial accounting research) and for the development requirement of Chinese enterprises, this paper will mainly discuss the relation between accounting objectives and managerial accounting's system and put forward an idea of constructing an applicable reporting system of managerial accounting based on the operation mode in Chinese modern enterprises. This study will develop the accounting reports research(including external reports and internal reports) both in the field of theory and that of practice.

The impact of carbon emissions trading policy on carbon emission efficiency in Chinese cities:Evidence from a quasi-natural experiment

Based on a panel dataset spanning from 2003 to 2019 and encompassing 284 prefecture-level cities in China,this study treats the implementation of the carbon emissions trading policy(CETP)as a quasi-natural experiment.In addition,it employs a spatial difference-in-differences(DID)framework to quantify both the direct and spatially mediated impacts of CETP on urban carbon emission efficiency(CEE).The investigation further delves into the underlying channels of influence and variations within this context.The findings demonstrate that CETP effectively enhances CEE within the cities chosen for piloting;however,it concurrently dampens CEE in nonpiloting neighboring cities.These conclusions remain robust across diverse sensitivity tests.The analysis of mechanisms reveals that CETP’s influence on urban CEE primarily operates through the avenues of technological innovation and optimization of energy structure.Moreover,the study of variances discloses that CETP’s direct effect significantly advances CEE in eastern,old industrial base,and central cities.In terms of indirect effects,a pronounced adverse spatial spillover effect is observed in eastern and old industrial base cities,while noteworthy positive spatial spillover effects emerge in central cities.Notably,the spatial extent of CETP’s influence on urban CEE declines after reaching a distance of 900 km.These insights furnish valuable guidance for China in refining its nationwide carbon market and expediting the shift toward a low-carbon economy.

The effect of overseas investors on local market efficiency:evidence from the Shanghai/Shenzhen–Hong Kong Stock Connect

Using a recent stock market liberalization reform policy in China—the Stock Connect—as a quasi-natural experiment,this study examines the effect of stock market liberalization on market efficiency.Employing a dataset of 17,086 Chinese listed firms covering 2009 to 2018,we find that stock market liberalization improves the market efficiency of the Chinese mainland stock market.We further explore the potential channels through which the Stock Connect can enhance the efficiency of the A-share(A-shares refer to shares issued by Chinese companies incorporated in China's Mainland,traded in the Shanghai Stock Exchange and the Shenzhen Stock Exchange.They are denominated in Chinese RMB(the local currency).A-shares were restricted to local Chinese investors before 2003,are open to foreign investors via the Qualified Foreign Institutional Investor,RMB Qualified Foreign Institutional Investor,or the Stock Connect programs.)market.The findings show that liberalizing capital markets could benefit local market efficiency by increasing stock price informational efficiency and improving corporate governance quality.The additional analysis shows that stock market liberalization has a significant and positive impact on local market efficiency,enhancing firm value and reducing stock crash risk.We conduct various robustness checks to corroborate our findings.This study provides important policy implications for emerging countries liberalizing capital markets for foreign investors.

Analysis on Green Accounting Information Disclosure of Chemical Enterprises Under Low-Carbon Economy

In the current era of low-carbon economy,environmental governance and energy conservation have become major issues,in which chemical enterprises with high pollution and consumption have naturally attracted much attention.The disclosure of green accounting information is indispensable to the continuous development of chemical enterprises and even the whole society.Therefore,based on existing research results,this paper analyzes the existing problems and causes of green accounting information disclosure of chemical enterprises in China under low-carbon economy,and puts forward suggestions for solutions.

Governance of artificial intelligence applications in a business audit via a fusion fuzzy multiple rule‑based decision‑making model

A broad range of companies around the world has welcomed artificial intelligence(AI)technology in daily practices because it provides decision-makers with comprehensive and intuitive messages about their operations and assists them in formulating appropriate strategies without any hysteresis.This research identifies the essential components of AI applications under an internal audit framework and provides an appropriate direction of strategies,which relate to setting up a priority on alternatives with multiple dimensions/criteria involvement that need to further consider the interconnected and intertwined relationships among them so as to reach a suitable judgment.To obtain this goal and inspired by a model ensemble,we introduce an innovative fuzzy multiple rule-based decision making framework that integrates soft computing,fuzzy set theory,and a multi-attribute decision making algorithm.The results display that the order of priority in improvement—(A)AI application strategy,(B)AI governance,(D)the human factor,and(C)data infrastructure and data quality—is based on the magnitude of their impact.This dynamically enhances the implementation of an AI-driven internal audit framework as well as responds to the strong rise of the big data environment.Highlights Artificial intelligence(AI)promotes the sustainability development of audit tasks.A fuzzy MRDM model extracts key factors from large amounts of data.Fuzzy decision-making trial and evaluation laboratory analysis accounts for dependence and feedback among factors.An effective framework of AI-driven business audit is proposed in which“AI cognition of senior executives”is the most important criterion.

Management Results and Financial Status of Rural Collective Economy under the Background of Rural Revitalization

Based on the analysis of financial statements,the performance and problems of rural collective economic organizations in their business activities were analyzed.It is believed that rural collective economy was developing continuously in a good way,with strong debt paying ability,but the operation ability and management efficiency need to be further improved.The operation was too conservative,and the asset utilization efficiency and profitability were weak.There were many unnecessary liabilities,and they developed mainly relying on their own accumulation.Therefore,it is proposed to crack the"talent dilemma"of rural collective economic operation and management,straighten out and clarify the relationship between rural collective economic organizations and villagers self-governing organizations,correctly handle the relationship between collective accumulation and member distribution,adhere to the financial input of blood replenishment and transfusion,and make liabilities reasonable according to the management development.

Application of Vortex Generators to Remove Heat Trapped in Closed Channels

The utilization of vortex generators to increase heat transfer from cylinders installed inside a duct is investigated.In particular,a channel containing eight cylinders with volumetric heat sources is considered for different values of the Reynolds number.The effective possibility to use vortex generators with different sizes to increase heat transfer and,consequently,reduce the surface temperature of the cylinders is examined.Also,the amount of pressure drop inside the channel due to the presence of vortex generators is considered and compared with the cases without vortex generators.The results show that although the addition of generators increases the pressure drop,it strongly contributes to increase the heat transfer coefficient inside the duct(up to 80–90%).

Optimal Portfolio Selection with Delay under the Framework of Uncertainty Theory

This study focuses on investigating the optimal investment strategy for an optimization problem with delay using the uncertainty theory. The financial market is composed of a risk-free asset and a risk asset with an uncertain price process described by an uncertain differential equation. An optimization problem is assumed that its objective is a nonlinear function of decision variable. By deriving the equation of optimality, an analytical solution is obtained for the optimal delay investment strategy, and the optimal delay value function. Finally, an economic analysis and numerical sensitivity analysis are conducted to evaluate the research results.

Construction and Optimization of a Financial Early Warning System Based on Big Data and Deep Learning Technology

New technologies such as big data,artificial intelligence,mobile internet,cloud computing,Internet of Things,and blockchain have brought about significant changes and development in the financial industry.Predicting the financial situation of enterprises,reducing the probability of uncertainty risks,and reducing the likelihood of financial crises have become important issues in enterprise financial crisis warning.In view of the issues in enterprise financial early warning systems such as lag,low accuracy,and high warning costs in data analysis,a financial early warning system based on big data and deep learning technology has been established,taking into account the different situations of listed and non-listed companies.This carries significance in improving the accuracy of enterprise financial early warning and promoting timely and effective decision-making.

Calculation and decomposition of regional household energy consumption in China:based on perspectives of urbanization and residents' consumption

Demographic urbanization caused great changes in scale of residents' consumption and residents' lifestyle and then impacted changes of regional household energy consumption. This paper expanded Logarithmic Mean Decomposition Index method through introducing variables of urbanization and residential consumption into the model. It also analyzed the influences of six factors as energy structure, energy intensity, population scale, urbanization, residential consumption, and consumption inhibit on regional household energy consumption. Results showed that in 2003-2012, impact of urbanization on regional household energy consumption of Chinese three areas was significantly higher than population size. The "population gathered in eastern region" phenomenon caused eastern region getting the largest population scale effect. Driving force of residential consumption on regional household energy consumption was much higher than the other five effects. Due to the comparative advantage of residential consumption compared with government consumption, investment, and net export, the decrease of consumption ratio promoted the growth of regional household energy consumption. Energy intensity in Chinese three regions kept reducing in 2003-2012. The progress of energy utilization technology slowed the growth of regional household energy consumption, and energy intensity effect was most significant in the central region.

Impact of State Equity Participation on Family Enterprises’ Innovation Input

Whether the mixed-ownership reform whereby the state invests in nonstate enterprises will be effective is a question that has attracted widespread attention and discussion.This paper uses sample data from family-owned enterprises listed from 2009 to 2016 and empirically tests the impact of equity participation by the state in the family enterprises on their innovation input and the underlying mechanisms.Our results show that state investment has positive impacts on innovation input in the family enterprises.This effect is even more significant for high-tech family enterprises and/or those family enterprises confronting high policy uncertainty.Our results also reveal that when state investment is accompanied by a greater degree of state participation in enterprise operations or when the investment originates locally,there is a greater increase in innovation input.Further analysis of the underlying mechanisms reveals that state investment increases innovation input by increasing both willingness to innovate and the resources available for innovation.This paper provides new theoretical support and empirical evidence for pushing the mixed-ownership reform and stepping up the sustainable development of non-state enterprises including family ones.