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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.
陕西是西部的农业大省,农村社会养老保险制度发展缓慢,农村养老保险市场需要寻找供需双方的均衡点,政府作为制度的提供者和政策的制定者,必须在农村社会养老保险制度建立和运营中明确思路,发挥主导作用,以保证陕西省农村养老保险健康、有序地发展。 相似文献
3.
4.
Repeated measurements often are analyzed by multivariate analysis of variance (MANOVA). An alternative approach is provided by multilevel analysis, also called the hierarchical linear model (HLM), which makes use of random coefficient models. This paper is a tutorial which indicates that the HLM can be specified in many different ways, corresponding to different sets of assumptions about the covariance matrix of the
repeated measurements. The possible assumptions range from the very restrictive compound symmetry model to the unrestricted
multivariate model. Thus, the HLM can be used to steer a useful middle road between the two traditional methods for analyzing repeated measurements. Another
important advantage of the multilevel approach to analyzing repeated measures is the fact that it can be easily used also
if the data are incomplete. Thus it provides a way to achieve a fully multivariate analysis of repeated measures with incomplete
data.
This revised version was published online in June 2006 with corrections to the Cover Date. 相似文献
5.
Christopher G. Leggett 《Environmental and Resource Economics》2002,23(3):343-355
This paper considers welfare analysis with therandom utility model (RUM) when perceptions ofenvironmental quality differ from objectivemeasures of environmental quality. Environmental quality is assumed to be anexperience good, so that while perceptions ofquality determine choices, ex postutility is determined by objective quality. Given this assumption, I derive a measure ofthe welfare impact of changes in environmentalquality, and I show how this new welfaremeasure differs from the traditional welfaremeasure developed by Hanemann (1982). This newwelfare measure provides an approach tomeasuring the value of information aboutenvironmental quality within the framework ofthe random utility model. 相似文献
6.
Sunil Poshakwale 《Journal of Business Finance & Accounting》2002,29(9&10):1275-1299
This paper examines the random walk hypothesis in the emerging Indian stock market using daily data on individual stocks. The statistical evidence in this paper rejects the random walk hypothesis. The results suggest that daily returns earned by individual stocks and by an equally weighted portfolio show significant non–linear dependence and persistent volatility effects. The non–linear dependence takes the form of ARCH–type conditional heteroskedasticity and does not appear to be caused by nonstationarity of underlying economic variables. Though conditional volatility is time varying, it does not explain expected returns. 相似文献
7.
养老保险金替代率研究 总被引:2,自引:1,他引:1
褚福灵 《北京劳动保障职业学院学报》2004,12(3):17-21
养老保险金替代率是指一定地区当年离退休(含退职,下同)人员的养老金平均水平与该地区当年职工平均工资水平的比率,其是否合理,将影响到养老保险制度安排和政策取向。养老保险金替代率目标的确定,将受到一个国家或者地区的社会保障水平和经济发展水平等因素的影响。按照中国对基本养老保险制度改革的总体思路,未来基本养老保险金替代率目标确定为60%左右。目前,中国基本养老保险金替代率目标已经接近制度改革的目标,北京市的基本养老保险金替代率明显低于全国水平。企业退休金的替代率又明显低于事业和机关单位的退休金替代率,并呈现持续下降的趋势,应当设法进行遏止。 相似文献
8.
D.A. Overdijk 《Statistica Neerlandica》1984,38(4):261-272
For an arbitrary subset A of the finite state space 5 of a Markov chain the so–called embedded matrix P A is introduced. By use of these matrices formulas expressing all kinds of probabilities can be written down almost automatically, and calculated very easily on a computer. Also derivations can be given very systematically. 相似文献
9.
Summary The exact mean square error for the ratio estimator of a finite population total based on simple random sampling without replacement
is shown to have an expected value less than that of the variance of the ratio estimator based on Midzuno’s scheme, under
a usual super-population model. 相似文献
10.
Sample design and sample allocation methods are developed for random digit dialling in household telephone surveys. The proposed method is based on a two-way stratification of telephone numbers. A weighted probability proportional to size sample allocation technique is used, with auxiliary variables about the telephone coverage rates, within local telephone exchanges of each substrata. This makes the sampling design nearly “self-weighting” in residential numbers when the prior information is well assigned. A computer program generates random numbers for the local areas within the existing phone capacities. A simulation study has shown greater sample allocation gain by the weighted probabilities proportional to size measures over other sample allocation methods. The amount of dialling required to obtain the sample is less than for proportional allocation. A decrease is also observed on the gain in sample allocation for some methods through the increasing sample sizes. 相似文献