Machine Learning and Expert Judgement: Analyzing Emerging Topics in Accounting and Finance Research in the Asia–Pacific

In this paper, we focus on the question to what extent machine learning (ML) tools can be used to support systematic literature reviews. We apply a ML approach for topic detection to analyze emerging topics in the literature—our context is accounting and finance research in the Asia–Pacific region. To evaluate the robustness of the approach, we compare findings from the automated ML approach with the results from a manual analysis of the literature. The automated approach uses a keyword algorithm detection mechanism whereby the manual analysis uses common techniques for qualitative data analysis, that is, triangulation between researchers (expert judgement). From our paper, we conclude that both methods have strengths and weaknesses. The automated analysis works well for large corpora of text and provides a very standardized and non-biased way of analyzing the literature. However, the human researcher is potentially better equipped to evaluate current issues and future trends in the literature. Overall, the best results might be achieved when a variety of tools are used together.     

On the Current Situation and Problems of High Education Institutes Digital Libraries Development

The paper discusses the necessity and objective of digital library system, and analyzes the current situation of the high education institute digital libraries in China as well as some potential problems. Development plan is proposed for the digital library system for universities.     

农民养老问题亟待解决

农村现行的家庭养老、土地养老、集体养老正在弱化,巩固家庭养老的基础地位,强化土地保障功能,辅之以社区扶持,推行多层次养老保险,符合中国国情和农村生产力发展水平,是解决农村养老问题的必然选择.     

如何提高我国金融业的国际竞争力

针对经济全球化和我国金融业的对外开放，文章从金融创新、金融风险、金融体制改革等方面论述了我国金融业面对挑战应采取的措施。     

The choice and timing of foreign direct investment under uncertainty

This paper sheds new light on why timing and entry mode should be considered simultaneously in the international investment literature. We derive the profit levels at which it is optimal to switch from exporting to setting up a wholly owned subsidiary, creating a joint venture, or licensing production to a local firm. The preferred entry mode depends on uncertainty about future profits, tax differentials between the home and the foreign country, the cost advantages of local firms, institutional requirements, and the degree of cooperation between partners in a joint venture.     

研究生就业形势及策略

自1999年研究生大规模扩招以来,毕业生数量激增,研究生“天之骄子”的地位不复存在,如何有效面对就业形势,转变就业观念,提高就业策略是本文探讨的主要内容。     

目前我国食用菌的加工现状及发展对策

论述了当前我国食用菌加工的水平和现状,分析了我国食用菌加工存在的主要问题和原因,提出了今后发展我国食用菌加工的对策。     

不同财务管理目标下业绩评价选择及其关系处理

从财务管理目标出发考察企业业绩评价方法的演变过程，是为了在它们之间建立一种联系。不同的财务管理目标下，企业的业绩评价选择会有很大的差异，而其总体趋势是选择综合业绩评价方法。在不同的财务管理目标下选择不同的业绩评价指标时，又要处理好三对关系：短期发展与长期发展、局部利益与全局利益、财务指标与非财务指标。     

Research on the Present Situation and Countermeasure of the Development of Chinese Architectural Industry

Along with the development of Chinese social economy and the innovation of government policy, Chinese Architectural Industry is playing a more and more vital role in the entire national economy. This paper first abstracts the connotation and basic characteristic of the Architectural Industry, then discusses the present situation of the development of Chinese Architectural Industry and carries on the analysis on the entire construction industry. Finally discusses the development tendency of Chinese architectural industry, and put forward the corresponding policy proposals to its developmental strategy.     

基于适应性商务智能的虚拟企业合作伙伴选择模型

合作伙伴选择是虚拟企业运行中至关重要的问题。迅速而准确地找到合适的合作伙伴并实现协调运作，直接影响到虚拟企业合作绩效和整体目标的实现。文章将环境感知和适应性商务智能理论引入虚拟企业合作伙伴选择中，提出了基于适应性商务智能的虚拟企业合作伙伴选择模型，设计了模型的基本架构，分析了模型的构成模块，探讨了模型的应用机理。