Neural network detection of management fraud using published financial data

This paper uses a Artificial Neural Network (AutoNet) to develop a model for detecting management fraud. The study offers an in-depth examination of important publicly available predictors of fraudulent financial statements. We find a model with a high probability of detecting fraudulent financial statements on one sample. The study reinforces the validity and efficiency of AutoNet as a research tool and provides additional empirical evidence regarding the merits of suggested red flags for fraudulent financial statements. © 1998 John Wiley & Sons, Ltd.     

旅游要素POI对夜间灯光指数的贡献及其空间特征分析

"吃、住、行、游、购、娱"旅游六要素的POI数据能反映出旅游相关对象的空间结构、分布形态和旅游空间实体所承载的社会经济功能,而夜间灯光影像是反映区域经济发展情况的重要手段。文章从旅游要素POI对夜间灯光指数的贡献视角,基于多元线性回归、空间自相关和地理加权回归方法,以湖南省122个县(市、区)为案例分析了旅游要素POI和灯光之间的关系和空间异质性。结果显示,购物服务、休闲娱乐、交通服务对灯光指数具有正向影响,观光游览对灯光指数具有负向影响,不同的旅游要素POI对灯光影响呈现明显的空间差异。这一特征是区域旅游活动、旅游经济发展综合作用的结果,研究内容为区域旅游研究提供了新的方法和视角。     

基于BP人工神经网络的小城镇生态规划研究——以梅河口市中和镇为例

试图将人工神经网络方法引入生态规划,采用BP(Back-Propagation)神经网络建立生态适宜度评价模型,并用于实际的生态适宜度分析中,从而为生态规划提供一种新的方法。对案例区梅河口市中和镇生态健康水平进行评价,结果显示:中和镇生态现状处于亚健康水平。从生态规划学理论和神经网络模型出发,以梅河口市中和镇实际调查数据为基础,利用MATLAB7.0软件建立生态适宜度分析模型。利用建立的评价模型对中和镇的生态适宜性进行评价。根据生态适宜性评价结果和生态健康水平提出中和镇生态区划方案。     

自光LED及其发展概况

文章综述半导体白色发光二极管的发展概况及研究现状,介绍了目前半导体白色发光二极管作为日用照明器件存在的主要问题,指出降低半导体白色发光二极管成本,提高其使用寿命,改善其发光性能是今后研究的重点.     

基于人工神经网络模型的加固专用砂浆性能研究

根据影响加固专用砂浆性能的水胶比、粉煤灰与胶凝材料用量比、包裹砂粒的平均浆体厚度3个因素的正交试验数据,文章建立了人工神经网络模型,并计算了不同因素不同水平下砂浆的稠度、密度、抗折强度、抗压强度和黏结强度,讨论了各个因素和砂浆各个材料性能之间的关系,并为加固专用砂浆的配制及性能指标预测提供了计算方法。     

The Methodological Progress of Tourism Demand Forecasting: A Review of Related Literature

Research on modeling the estimation and forecasting of tourism demand has evolved with increasing sophistication and improved quality. In this study, 155 research papers published between 1995 and 2009 were identified and were classified into three main groups according to the methods and techniques adopted—an econometric-based approach, time series techniques, and artificial intelligence (AI)-based methods. It appears that the more advanced methods such as cointegration, error correction model, time varying parameter model, and their combinations with systems of equations produce better results in terms of forecasting accuracy. We also discuss the implications and suggest future directions of tourism research techniques and methods.     

An agency model to explain trade credit policy and empirical evidence

This article explains trade credit policy based on the agency theory. According to this theory, we have developed an agency model based on the adverse selection and moral hazard phenomena arising from the relation between sellers and buyers. This model has been estimated by using panel data methodology applied to UK companies. Our findings strongly support the model proposed. We find that smaller firms, those with a smaller proportion of fixed assets, and those that are less profitable extend more trade credit, whereas firms with a high proportion of variable costs and high percentage of bad debts extend less.     

风光互补直流LED路灯照明系统的设计

该设计采用风光互补发电、直流系统供电、LED路灯照明和单片机组成的光控时空自动控制系统,实现局部范围的风光互补自动供电照明,节约了电能,实现了绿色供电绿色照明。     

“自动刹车不预位灯亮”且无故障信息的分析

本文通过对737NG系列飞机自动刹车系统原理介绍为出发点,结合作者在国航重庆维修基地工作多年的排故经验,针对经常出现的"自动刹车不预位灯亮"且无故障信息这一无法依据FIM手册进行排故的特殊情况,总结出了一套切实可行的快速判断方法,供大家研究讨论。     

光纤光栅石油管道泄漏监测系统

为了监测石油管道泄漏,创新的设计了基于Bragg光纤光栅传感技术的监测系统,通过测量反射光中心波长的变化,获得待测温度的变化情况,成功实现了对石油管道实时、无损的智能监测及评估,该监测系统能够准确地判断出石油泄漏处的位置,具有可靠性、准确性和智能性等特点,因而具有很重要的应用前景。