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101.
现阶段,人工智能的应用和普及已经成为社会运行发展的一大趋势。与此同时,传统制造业面临着与人工智能相结合应用的升级和转型。论文基于人工智能发展与应用的背景,对人工智能带来的机遇和挑战展开分析,指出了人工智能应用于我国传统制造行业未来发展趋势方面的启示,并在此基础上提出人工智能在传统制造行业的应用办法,提高人工智能运行效率。 相似文献
102.
Valuing Initial Public Offerings Using Article 11 Pro Forma Financial Information in the Prospectus*
We investigate whether Article 11 pro forma financial information assists investors in valuing IPOs. While the SEC expects it to be helpful in assisting investment decisions, Article 11 pro forma financial information is based on registrants' understanding and assumptions, and registrants can exercise their own judgment when preparing pro forma financial statements. It is therefore an empirical question whether the information contained in pro forma financial statements is useful to investors. We examine the association between pro forma adjustments of earnings and book value of equity and the IPO offer value and find asymmetric results. While positive pro forma adjustments of earnings and book value of equity are positively associated with the IPO offer value, negative pro forma adjustments of earnings and book value of equity are negatively associated with the IPO offer value, suggesting that negative pro forma adjustments are priced as growth opportunities. Additional analyses reveal that the association between pro forma adjustments of book value of equity and the IPO offer value varies across different time periods and industries and that pro forma adjustments of book value of equity are initially mispriced by investors. In contrast, we do not find similar results for pro forma adjustments of earnings. Further empirical tests show that the asymmetric results of mispricing of pro forma adjustments of earnings and book value of equity may be explained by the requirements of Article 11 of Regulation S‐X for pro forma adjustments dictating that adjustments to earnings reflect only recurring items while adjustments to book value reflect both recurring and nonrecurring items. 相似文献
103.
This paper considers the problem of risk sharing, where a coalition of homogeneous agents, each bearing a random cost, aggregates their costs, and shares the value‐at‐risk of such a risky position. Due to limited distributional information in practice, the joint distribution of agents' random costs is difficult to acquire. The coalition, being aware of the distributional ambiguity, thus evaluates the worst‐case value‐at‐risk within a commonly agreed ambiguity set of the possible joint distributions. Through the lens of cooperative game theory, we show that this coalitional worst‐case value‐at‐risk is subadditive for the popular ambiguity sets in the distributionally robust optimization literature that are based on (i) convex moments or (ii) Wasserstein distance to some reference distributions. In addition, we propose easy‐to‐compute core allocation schemes to share the worst‐case value‐at‐risk. Our results can be readily extended to sharing the worst‐case conditional value‐at‐risk under distributional ambiguity. 相似文献
104.
随着社会经济的发展和产业化步伐的加快,价值工程理论在各领域的应用越发广泛,尤其是在IT领域,伴随着新技术新产品不断涌现,体系化、规范化的软件项目管理方法正在构建和形成,其领域内的研究与应用也将推动关联产业的成长与发展。本文通过对价值工程和信息项目管理相关内容的分析,探讨如何将价值工程理论应用于软件项目管理过程,为软件项目管理提供有力支持。 相似文献
105.
朱成棋 《安徽工业大学学报(社会科学版)》2005,22(4):74-76
模糊限制语是模糊语言表达的一种形式,无论是在口头语言还是在书面语言中总少不了它的身影。它在交际中具有重要的语用价值,如精确话语信息、增强语言表达的灵活性等,但若滥用模糊限制语也会造成语用失误。 相似文献
106.
This paper applies the conceptual framework of ‘unbundling’, proposed by Baldwin (2016), to assess the value chain connectivity in Indonesia. Indonesia is a geographically large country, and three different levels of unbundling co-exist. The first unbundling aligns with the industry-wise international division of labour in plantation agriculture, mining, and labour-intensive industries; the second aligns with where the task-wise international division of labour dominates mainly in machinery industries; and the third aligns with where face-to-face costs are reduced by the digital economy. We argue that the further upgrading of unbundling and the more effective use of advanced piecemeal technologies among different levels of unbundling will enable Indonesia to achieve rapid and equitable economic development. Overcoming distance is key for effectively using the mechanics of unbundling. We propose that three key elements are be promoted: enhancement of connectivity, development of the service sector, and improvement of the policy environment. 相似文献
107.
商业模式是创业研究的新兴主题,既有研究文献增长迅猛,但研究结论高度零散、矛盾甚至冲突,不少学者认为缺乏概念明确性是导致商业模式研究喧嚣混沌状况的根源,但鲜有研究对此做出积极的理论探索。本文首先梳理并提炼商业模式概念的演变及其理论逻辑,发现既有研究的不足并提炼商业模式如何创造价值的架构属性,基于不同理论视角形成了不同的概念维度,特别是对于商业模式如何塑造竞争优势的价值属性研究不足。进一步地,本文构建了基于双重属性的商业模式构念化与分类模型,目的在于整合并澄清学术界对于商业模式概念的学理性认识,同时基于该模型重新审视商业模式研究框架并提出未来研究亟待关注的关键问题,以期对商业模式形成、调整及其效应机制的理论发展和实证检验起到推动作用,最后提出了国内学者开展商业模式研究的启示和建议。 相似文献
108.
对广西1996-2015年的知识型人力资本、价值链低端生产及全要素生产率进行测算,运用回归分析法研究知识型人力资本、价值链低端生产对全要素生产率的影响,结果发现:广西全要素生产率呈“两阶段”跃升特征。知识型人力资本呈 “两阶梯”增长态势,并对全要素生产率具有显著的正向效应。价值链低端生产呈 “U”型走势,且对全要素生产率的影响呈倒“U”型。进一步研究发现,中国-东盟自贸区对广西全要素生产率增长具有推动作用,但不显著。最后提出了相关对策建议。 相似文献
109.
基于计划行为理论,构建城市轨道交通出行选择框架,依据长沙地铁出行SP调查数据,运用因子分析法,考量城市轨道交通出行幸福价值指数和出行幸福价值.结果发现:客观价值、主观价值、主观感觉、出行者特征和出行特征等功能因子决定地铁出行幸福价值;部分常用出行选择决定因素没有得到认同;出行幸福价值中部分客观价值与主观价值的认知存在不一致.鉴此,应在线路成网、改善交通接驳和最后一公里的方便性、增加发车频次、优化公共交通等级计费、传播城市轨道交通优势等方面提高出行幸福价值. 相似文献
110.
César Augusto Giraldo-Prieto Gabriel Jaime González Uribe Cristhian Vesga Bermejo Diana Carolina Ferreira Herrera 《Contaduría y Administración》2017,62(5):1553-1571
The financial theory (Modigliani & Miller, 1958) rises that risk management was not an issue for companies because shareholders could make their own hedging management through portfolio diversification; however, further studies conflict with that statement and show that corporate financial hedging improves performance and increases the value thereof (Ahmed, Azevedo, & Guney, 2014; Allayannis & Weston, 2001; Allayannis & Ofek, 1998). Efficient management of market risks, which is based on the use of financial derivatives, demands strategic and efficient managers in hedging that adds value to the firm, especially in against shocks and imbalances from a macroeconomic and financial nature. Empirical evidence analyzes the performance of the Q-Tobin as an indicator of the effect of hedging strategies of exchange rate associated to the market value. This paper aims to find evidence in Colombia on the effect of using derivatives in the market value of the firm. Its added value lies in the analysis made by economic sectors, identified by CIIU codes and grouped into 5 sectors (Agricultural, Commercial, Industrial or Manufacturing, Services and Construction). The methodology includes several models estimating regression panel data, using a Pooled regression with estimators of fixed and random effects by maximum likelihood estimator. In general, it was found a premium due to hedging, statistically and financially significant, for companies exposed to exchange rate risks that use derivatives by an average of 6.3% on the market value. Moreover, mixed results were found regarding the analyzed variables in the model. 相似文献