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1.
Rasmus Kær Jørgensen Christian Igel 《International Journal of Intelligent Systems in Accounting, Finance & Management》2021,28(3):159-172
An important initial step in accounting is mapping financial transfers to the corresponding accounts. We devised machine-learning-based systems that automate this process. They use word embeddings with character-level features to process transaction texts. When considering 473 companies independently, our approach achieved an average top-1 accuracy of 80.50%, outperforming baselines that exclude the transaction texts or rely on a lexical bag-of-words text representation. We extended the approach to generalizes across companies and even across different corporate sectors. After standardization of the account structures and careful feature engineering, a single classifier trained on 44 companies from 28 sectors achieved a test accuracy of more than 80%. When trained on 43 companies and tested on the remaining one, the system achieved an average performance of 64.62%. This rate increased to nearly 70% when considering only the largest sector. 相似文献
2.
陈亚丽 《无锡商业职业技术学院学报》2005,5(1):83-84
教育测量是指对教育现象的测量。教育测量的基本手段是存在失真范围的数量化分析。其数量化的语言是效度、信度等。效度分为效标效度与内容效度等,信度是表明测量可靠性的数量指标。 相似文献
3.
Tina Hviid Rydberg 《Finance and Stochastics》1997,1(3):251-257
Simple sufficient conditions for the existence of a unique equivalent martingale measure are provided. Furthermore, these
conditions give us a handle on situations where an equivalent martingale measure cannot exist. The existence of a unique equivalent
martingale measure is of relevance to problems in mathematical finance. Two examples of models for which the question of existence
was unresolved are studied. By means of our results existence of a unique equivalent measure up to an explosion time is proved. 相似文献
4.
Hans Gersbach 《Review of Economic Design》2002,7(1):45-56
Abstract. Many governmental programs are effective only if firms make costly investments. The inability of authorities to precommit
to a regulatory scheme creates incentives for firms not to invest and to hold-up the regulator. This paper describes a simple
subsidy/tax scheme embedded in a four-stage mechanism that solves the hold-up problem. We design a self-financing subsidy/tax
scheme which benefits a complying firm at the expense of a non-complying firm. In order to be credible, the subsidy
and tax rates must maximize social welfare for any combination of investment decisions. We show that there exists a unique
subgame perfect equilibrium in which all firms invest and no actual implementation with subsidies and taxes is required. We
discuss in which cases the mechanism can work under incomplete information.
Received: 30 December 1998 / Accepted: 12 October 2001 相似文献
5.
Since its inception in the early 1980s, the success of China's enterprise reforms remains hotly debated. This paper introduces a new element into the analysis of state-owned enterprise performance by drawing on the recent increase in inter-regional income disparities. It is argued that as a result of less favourable structural conditions and stronger fiscal dependence on the central government, reform implementation in the interior provinces has lagged behind the progress made along the coast. This hypothesis is investigated using enterprise survey data from three interior provinces which is compared to a similar survey carried out earlier in four coastal cities. The evidence generally supports the view of larger administrative restrictions in the interior and relatively poor economic performance. 相似文献
6.
从物流按地域属性分类切入,首先介绍了物流的地域属性,然后列出目前物流按地域属性分类的常见分法并对它们的不足之处详细分析,在此基础上,最后提出其科学的分类方法并对其中的概念进行一一解释。 相似文献
7.
In this paper, we consider a continuum economy with a finite number of types of agent, and several private and public goods. The main result of the paper is that the graph of the equal-treatment Lindahl equilibria mapping is the unique abstract stable set with respect to the dominance relation in economies with crowding effects introduced by Vasil'ev et al. in 1995. The external stability of this mapping implies that, for any equal-treatment allocation x in , that is not a Lindahl equilibrium, there exists a subeconomy of such that one of its equal-treatment Lindahl allocations blocks x. This result is a counterpart of the theorem of Mas-Colell for Aumann's atomless market with private goods. 相似文献
8.
Andrew E. Clark 《Labour economics》1997,4(4):341-372
By most objective standards, women's jobs are worse than men's, yet women report higher levels of job satisfaction than do men. This paper uses a recent large-scale British survey to document the extent of this gender differential for eight measures of job satisfaction and to evaluate the proposition that identical men and women in identical jobs should be equally satisfied. Neither the different jobs that men and women do, their different work values, nor sample selection account for the gender satisfaction differential. The paper's proposed explanation appeals to the notion of relative well-being, especially relative to workers' expectations. An identical man and woman with the same jobs and expectations would indeed report identical job satisfaction, but women's expectations are argued to be lower than men's. This hypothesis is supported by the finding that the gender satisfaction differential disappears for the young, the higher-educated, professionals and those in male-dominated workplaces, for all of whom there is less likely to be a gender difference in job expectations. 相似文献
9.
YunTong Wang 《Review of Economic Design》2002,7(2):205-211
We consider the cost sharing problem with divisible demands of heterogeneous goods. We propose a cost sharing method called
Proportionally Adjusted Marginal Pricing (PAMP) method. PAMP is a nonadditive (in the cost function) extension of average cost pricing. We introduce an axiom called
Local Independence (LI) and use LI together with Continuity, Proportionality, and Scale Invariance to characterize PAMP.
Received: 23 March 2001 / Accepted: 16 November 2001
I thank Yves Sprumont, Hervé Moulin, and Ahmet Alkan for discussions, comments and suggestions. Thanks also go to the associate
editor and the referees, whose comments and suggestions greatly improve the paper. 相似文献
10.
本文介绍了利用单片机如何实现智能环形线圈车辆检测器,讨论了此类检测器的软硬件设计要点。给出了相应的接口电路。 相似文献