数字经济时代会计变革及对策

随着数字经济时代的来临，以人工智能技术为代表的现代信息技术越来越多地应用到会计工作中，会计工作将进入数字会计时代，向共享会计、管理会计、智能会计发展。为了适应数字经济带来的变化，会计机构要成为企业的“数据中心”，发挥管理和服务职能。会计人员要积极学习现代信息技术和管理知识，实现由核算型向管理型转型。     

The bright side of disorganization: When surprise generates low-price signals

The research problem of this paper attempts to understand the effects of disorganized versus organized shelves on search information. Contemporary retail studies have tended to discover how the organization of displays can evoke increased consumer attention. Thus, the purpose is to examine how disorganization cues shelf displays foster surprise through information search and the implications of that process for visualizing low-price signals. In three experiments carried out using eye-tracking devices and face reader techniques (two in the laboratory and one in the field), empirical evidence is presented that disorganization cues can generate an increase in information search generated by cognitive processing, increased emotional surprise manifested levels via schema discrepancy, and perception of low-price provoked by the attempt to reduce the risk of choice.     

企业数字化转型程度对融资成本的影响

近年来，大量企业基于数字化转型实现了弯道超车。选取2007—2021年A股上市公司数据，利用企业年报中数字关键词的词频来描述数字化转型程度，研究企业数字化转型程度对企业融资成本的影响。研究发现：企业数字化转型与融资成本显著负相关；检验延长时间窗口发现，在企业实施数字化转型后的一段时间内，数字化转型仍然降低了融资成本；根据异质性分析，数字化转型对非国有企业降低融资成本产生的效果更好，且东部地区企业深化数字化转型降低成本的作用更显著。     

利用大数据分析技术的智能化网络故障诊断系统

随着网络技术的快速发展以及各种新网络业务的出现，网络的规模日益扩大和复杂。同时，各种网络服务对于网络可靠性的要求也逐渐提高，这就对网络的维护提出了更高的要求。在这种情况下，传统的网络维护模式逐渐不能适应现代网络发展的需求。针对现代大型网络的故障诊断问题，利用大数据分析技术，设计并完成了一套整体的智能化故障诊断系统。在此系统中，针对不同的故障类型，利用能够获取到的数据类型，针对性地设计了相关的故障诊断模块和算法。系统整体基于开源的数据处理平台构建，具备良好的可扩展性。通过实际案例数据的验证，结果表明此系统具备良好的处理实际网络故障的能力，将大数据分析技术应用于网络故障诊断领域也具备较强的可行性。     

Advertising to the masses: the effects of crowding on the attention to place-based advertising

Advertising situated in environments where people congregate or pass through on their way to somewhere else benefit from being placed in such high traffic areas. However, these strategically placed ads also suffer from conditions of human crowding that prevents them from being noticed and processed. We undertake a study of place-based advertising in a shopping mall using facial recognition software to determine the effect of human density on the attention directed to advertising. We find that as human density increases, attention to advertising decreases, but only to a point where it begins to increase again. Our research also finds that human density plays a moderating role on the motivation to process advertising.     

Comparing automated text classification methods

Online social media drive the growth of unstructured text data. Many marketing applications require structuring this data at scales non-accessible to human coding, e.g., to detect communication shifts in sentiment or other researcher-defined content categories. Several methods have been proposed to automatically classify unstructured text. This paper compares the performance of ten such approaches (five lexicon-based, five machine learning algorithms) across 41 social media datasets covering major social media platforms, various sample sizes, and languages. So far, marketing research relies predominantly on support vector machines (SVM) and Linguistic Inquiry and Word Count (LIWC). Across all tasks we study, either random forest (RF) or naive Bayes (NB) performs best in terms of correctly uncovering human intuition. In particular, RF exhibits consistently high performance for three-class sentiment, NB for small samples sizes. SVM never outperform the remaining methods. All lexicon-based approaches, LIWC in particular, perform poorly compared with machine learning. In some applications, accuracies only slightly exceed chance. Since additional considerations of text classification choice are also in favor of NB and RF, our results suggest that marketing research can benefit from considering these alternatives.     

大数据与监视型资本主义

本文首先介绍了监视型资本主义的概念,描述信息时代的资本是如何通过收集个人数据,无视私隐,筛选用户,在不受法律监控的情况下进行帝国式扩展的。进而,本文提出数据的附身性和数码资本错位这两个特征,用以分析技术如何在数据收集和应用上激活数据的私人财产属性,以及资本如何利用价值错位和技术优势去诱使用户参与这一资本增值的进程。数据的附身性揭示了个体如何被卷入大数据时代的生产关系,数码资本错位揭示了资本具体实现监视型资本主义的技术。这两个概念将完善监视型资本主义这一理论体系,进一步展现这个时代隐蔽的不平等状况。     

X频段高频谱纯度频率合成器设计

针对高灵敏度接收机对频率合成器的高技术指标要求，构建了一种融合了直接模拟、直接数字以及间接数字的频率合成技术方案，根据该方案，成功实现了频率合成器的工程研制。通过测试，频率合成器相位噪声达-112 dBc/Hz@5 kHz，杂散抑制优于-75 dBc，频率分辨率小于1 kHz，10 MHz跳频时间约为13 μs，满足了高灵敏度接收机对频率合成器的高技术指标要求，为高纯度频率合成器的实现提供了一条新途径。     

中国数字经济空间关联网络及其影响因素分析

基于2013年和2020年29个省的数据，用因子模型测算各省数字经济发展水平，在此基础上使用修正引力模型构建数字经济空间关联网络，并深入分析此网络特征。结果表明：中国数字经济发展水平存在差异，东部地区高于中西部地区；中国数字经济空间关联网络密度不断增大；北京、山东、江苏一直是网络的重要输出省份，近年来西部地区在网络中的作用越来越明显；地理位置相邻、贸易开放度和产业结构对网络的形成有显著影响。