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。     

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。     

The decade-long cryptocurrencies and the blockchain rollercoaster: Mapping the intellectual structure and charting future directions

Recent advances in science mapping allowed to analyze the entire intellectual structure of blockchain and cryptocurrencies in business-related disciplines to identify 174 academic articles as well as 1482 practitioner-oriented articles published since the inception of cryptocurrencies in 2008 to highlight key trends of the published outputs. The results demonstrate academic research done by 389 authors in 296 organizations based in 50 countries that only just initiated the conversation on four major streams of the literature—Bitcoin and cryptocurrencies; blockchain adoption; cryptocurrency and blockchain environment; and business model innovations. When comparing academic scholarship to practitioner-oriented literature, the results demonstrate that practitioners discussed investor-related themes, cryptocurrency intrinsic value, political-economic sphere, and the impact of cryptocurrency and blockchain technologies on the wider society in greater detail. As a result, a number of themes are identified and discussed that could align academic and practitioner interests and provide guidance for further research in this important field.     

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。     

Economic Development and South Africa: 25 Years Analysis (1994 to 2019)

Economic Development highlights the growth and progression of every nation towards prosperity, and South Africa is not an exception to this phenomenon. Present article reviews economic progression in South Africa for last 25 years of time by applying systematic literature review and bibliometric analysis (1,241 articles) on Scopus extracted database (1994 to 2019; until 06 June). Inferences evidence significant work contributed by top universities, authors, funding sources, journals and citation statistics. Noticeably, implementation of a concept solely will not fetch real situation; however, a systematic review extends good to excellent understanding of the considered research agenda. Findings reveal the contradictory inter-connectivity of Cluster 1 Economic Inequality and Poverty, Cluster 2 Developing Country and Corruption and Cluster 6 Economic Development and Economic Policy. It is very important to understand that if a nation is facing economic inequality, corruption, and poverty; how it can achieve the status of economically developed nation. Identification of Cluster 3 Industrialization and Industry 4.0, Cluster 4 Unemployment and Entrepreneurship Education and Cluster 5 Sustainable Development and Economic Growth signifies scope of improvement. Conclusively, the researcher has proposed a conceptual model to address above stated concerns.     

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。     

一种级联两箱通用数字预失真器及其辨识算法

提出了一种由单形规范线性分段(SCPWL)函数与记忆多项式级联的数字预失真器，并给出了复数域两步最小二乘参数辨识算法。不同于以往一种预失真器适用一种功放模型的情况，所提的预失真算法利用SCPWL函数的分段特性以及记忆多项式的非线性记忆特性，在完成参数辨识的同时自动地调整结构，可适用于传统以及强非线性新型功放模型的线性化补偿。将所提预失真器分别应用于传统记忆多项式、两箱模型以及新型包络跟踪功放。经过计算机仿真，功放输出的幅频特性和频谱曲线表明所提预失真器能够有效地补偿多种功放的非线性特性。算法仿真比较结果也表明，针对包络跟踪功放，所提复数两步最小二乘算法的邻道泄漏比(ACLR)可改善约35 dB，性能优于最小均方(LMS)类算法约30 dB。     

The social process of internet appropriation: Living in a digitally advanced country benefits less well-educated Europeans

We generalize and extend the sequential model proposed by the resources and appropriation theory to explain the digital divide in the European Union plus the United Kingdom (EU27+UK). We measure the theoretical constructs of the model with data provided by the EU and test the theoretical predictions using a partial least squares structural equation model. We find support for the hypothesized relationships but find that the effects vary depending on the digital development level of countries. While education overall is the primary determinant of the social production of digital inequalities, a country's digital development level is crucial for less well-educated Europeans. These findings have theoretical and practical implications: (1) they call into question the homogeneity of the effect of causal relationships and the assumption that individuals differ only in terms of motivation, access, and digital skills, and (2) they indicate that socially disadvantaged Europeans benefit from living in more digitally developed countries.