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China Journal of Accounting Research 2024年第1期17卷 96-131页

作者： Xiongyuan Wang Jing Xu Shuai Wang School of Accounting Zhongnan University of Economics and LawWuhanChina Institute of Ecological Civilization School of EconomicsZhongnan University of Economics and LawWuhanChina Huawei Technology Co.Ltd ShenzhenChina

Corporate mergers and acquisitions(M&As)are subject to skewed logic due to excessive government *** is progressively adopting the Market Access Negative List(MANL)pilot to transfer the power of resource allocation from the government to the *** the DID method,we examine the impact of relaxing market access regulation on firms’M&A behavior against China’s institutional background and the M&A events of listed companies from 2012 to *** MANL significantly increases firms’M&A tendency and amount and strengthens the competitive adequacy and fairness of market-oriented M&A ***-M&A financial performance does not increase,but human capital productivity,innovation effectiveness and total factor productivity do,demonstrating the dynamic balance of profit and efficiency in M&As.

关键词： Transition economies Market access deregulation Market access negative list Mergers and acquisitions

Financial and non-financial determinants of the indebtedness of hospitals:the case of Poland

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Journal of Management Analytics 2024年第1期11卷 26-44页

作者： Katarzyna Miszczyńska Elżbieta Antczak Department of Banking Faculty of Economics and SociologyUniversity of LodzLodzPoland Department of Spatial Econometrics Faculty of Economics and SociologyUniversity of LodzLodzPoland

The performance of Polish healthcare is still far from satisfactory,which is connected with growing indebtedness that adversely affects not only the development of healthcare but also the quality of medical services *** turn,the financial situation of hospitals depends on various indicators and the relationship between *** paper investigates the determinants of healthcare sector functioning in the context of hospitals’financial situation(dependent variable measured by total debt ratio).321 individual public units were examined between years 2007–*** specifically,the fixed effects panel data model in question measures and evaluates the impact of economic,regional,institutional,and social factors in determining the dependent *** study confirmed dependencies between financial and non-financial ratios along with their impact on the financial condition of studied *** management implications of our study lay the groundwork for the improvement of efficient resource management for public hospitals.

关键词： polish healthcare system hospitals’financial situation debt ratio panel data analysis

Research on Recommendation Algorithms Based on Cloud Models in Probabilistic Linguistic Environments

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Journal of Systems Science and Information 2024年第1期12卷 96-112页

作者： Peng YANG Xifeng MA Meng WEI Chunsheng CUI Libin CHE College of Computer and Information Engineering Henan University of Economics and LawZhengzhou 450046China

To solve the problem that the traditional cloud model can't directly process the textual review information in the recommendation algorithm,this paper combines the merits of the cloud model in transforming qualitative and quantitative knowledge with the multi-granularity advantages of probabilistic linguistic term sets in representing uncertain information,and proposes a recommendation algorithm based on cloud model in probabilistic language ***,this paper quantifies the attributes in the review text based on the probabilistic linguistic term ***,the maximum deviation method is used to determine the weight of each attribute in the evaluation information of the product to be recommended,and the comprehensive evaluation number and attribute weight are converted into the digital characteristic value of the cloud model by using the backward cloud ***,the products are recommended and sorted based on the digital characteristic value of the cloud *** algorithm is applied to the recommendation of 10 hotels,and the results show that the method is effective and practical,enriching the application of cloud models in the recommendation field.

关键词： recommendation algorithm cloud model probabilistic linguistic term set text reviews

A Novel Multi-Attribute Decision-Making Method Based on Probabilistic Hesitant Fuzzy Soft Set and Its Application

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Journal of Systems Science and Information 2024年第2期12卷 294-308页

作者： Zhenchun ZANG Jielu LI Meng WEI College of Computer and Information Engineering Henan University of Economics and LawZhengzhou 450046China

The probabilistic hesitant fuzzy multi-attribute group decision-making method introduces probability and hesitation into decision-making problems at the same time,which can improve the reliability and accuracy of decision-making results,and has become a research hotspots in recent ***,there are still many problems,such as overly complex calculations and difficulty in obtaining probability *** on these,the paper proposes a multi-attribute group decision-making model based on probability hesitant fuzzy soft ***,the definition of probabilistic hesitant fuzzy soft set is ***,based on soft set theory and probabilistic hesitant fuzzy set,the similarity measure of probabilistic hesitant fuzzy soft set is proposed,and the two measures are further ***,it is applied to the construction of multi-attribute group decision-making model,and the effectiveness and rationality of the model are verified by an *** example shows that the new similarity calculation formula and algorithm model in this paper have higher accuracy,and the calculation process is more simple,it provides a feasible method for multi-attribute group decision making problems.

关键词： probabilistic hesitant fuzzy soft sets similarity multi-attribute group decision-making model

Group Decision-Making Method of Entry Policy During a Pandemic

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Tsinghua Science and Technology 2024年第1期29卷 56-65页

作者： Chunsheng Cui Baiqiu Li Xianfeng Chen College of Computer and Information Engineering Henan University of Economics and LawZhengzhou 450046China Tourism College Beijing Union UniversityBeijing 100101China

Omicron,the new mutant coronavirus,has spread rapidly globally,attracting close attention from different stakeholders *** complex and constantly changing epidemic situation has had a new impact on the ***,this paper focuses on the characteristics of the rapid spread of the COVID-19 variant ***,epidemic prevention experts conduct preliminary screening as part of the existing epidemic plan database according to the current local situation,after which they sort the alternatives deemed more suitable for the *** the decision-makers identify the most divergent expert group,plan for consultation and adjustments,and finally obtain the plan with the smallest *** article aims to integrate the experts'opinions with the method of minimizing the differences,which can maximize the expert consensus and help organize the schemes that best meet the epidemic *** experts'negotiation and iteration of the differences in the initial plan align with the current complex and dynamic epidemic situation and are of great significance to the rapid formulation of plans to achieve effective prevention and control.

关键词： epidemic prevention and control group decision-making alternative ranking control policy

Decentralization, Supervision, and Chinese Local Government Debt

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China & World Economy 2024年第4期32卷 229-262页

作者： Chunfei Yang Yongyou Li Yu Qi Yanzhe Xu School of economics and Management Wuhan UniversityChina School of economics Shandong UniversityChina School of Public Finance and Taxation Zhongnan University of Economics and LawChina

Decentralization can alter the incentive structure of local governments and one outcome of this is debt accumulation. Based on the “Province-Managing-County” pilot policy, a fiscal decentralization reform devolving fiscal power from the prefecture-level city to the county level, we assess the impact of fiscal decentralization on local government debt using a difference-in-differences model with a unique county-level dataset from 2011 to 2019. According to the study findings, the “Province-Managing-County” reform resulted in an average increase of 5.758 percent in the local government debt ratio across the pilot counties. Mechanism analyses suggest that this may have arisen from changes in the incentive structure, including external pressures from government assessments and internal developmental needs for promotion, leading to a rise in expenditure pressures on local governments. The role of supervision in mitigating the impact of fiscal decentralization on debt growth was also demonstrated, indicating that an appropriate supervision mechanism must be in place in conjunction with a decentralization policy.

关键词： fiscal decentralization incentive structure local government debt supervisior

High-dimensional robust inference for censored linear models

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Science China Mathematics 2024年第4期67卷 891-918页

作者： Jiayu Huang Yuanshan Wu School of Mathematics and Statistics Wuhan UniversityWuhan 430072China School of Statistics and Mathematics Zhongnan University of Economics and LawWuhan 430073China

Due to the direct statistical interpretation,censored linear regression offers a valuable complement to the Cox proportional hazards regression in survival *** propose a rank-based high-dimensional inference for censored linear regression without imposing any moment condition on the model *** develop a theory of the high-dimensional U-statistic,circumvent challenges stemming from the non-smoothness of the loss function,and establish the convergence rate of the regularized estimator and the asymptotic normality of the resulting de-biased estimator as well as the consistency of the asymptotic variance *** censoring can be viewed as a way of trimming,it strengthens the robustness of the rank-based high-dimensional inference,particularly for the heavy-tailed model error or the outlier in the presence of the *** evaluate the finite-sample performance of the proposed method via extensive simulation studies and demonstrate its utility by applying it to a subcohort study from The Cancer Genome Atlas(TCGA).

关键词： censoring mechanism heavy-tailed distribution non-smooth loss function outlier rank regression

Whether to Abolish or Introduce Dual Regulation as Trade and Environmental Policy?

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China & World Economy 2024年第1期32卷 57-95页

作者： Yoshihiro Hamaguchi Department of economics Faculty of Economics and Business AdministrationKyoto University of Advanced ScienceJapan

China,which has already introduced an environmental tax in an effort to decarbonize,has recently begun emissions trading and is using two environmental policies in tandem,but there are concerns about the impact on growth and *** and environmental policies affect firms'entry and exit,resulting in changes in aggregate productivity and pollution *** study compares the impacts of single regulation and dual regulation on welfare,using a research-and-development based growth model with heterogeneous *** single regulation,the cleansing effect of trade liberalization could be *** dual regulation,trade liberalization decreases pollution and improves average productivity whereas decreasing total permits reduces *** the perspective of improving welfare it is desirable to choose dual regulation because trade liberalization can reduce total pollution emissions via the cleansing effect of trade liberalization.

关键词： dual regulation heterogeneous firm Porter hypothesis research and development difficulty trade liberalization

Downstream Competition and Upstream Innovation:Theory and Evidence from China

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China Finance and Economic Review 2024年第1期13卷 67-87页

作者： Jing Dai Guanchun Liu Ziqi Ye Haiou Mao Yongwei Ye School of Finance Hubei University of Economics Lingnan College Sun Yatsen University School of Business Administration Zhongnan University of Economics and Law College of economics and Management Huazhong Agricultural University School of Public economics and Management Shanghai University of Finance and Economics

Competition is the catalyst of corporate innovation,which is the foundation of a country's core *** the view of vertical industrial chain,this paper examines how downstream competition affects upstream firms'innovation *** innovation helps reduce the production cost of each product,increasing demand of intermediate products caused by downstream competition enhances the marginal revenue of upstream firms'innovation,thus leading to an innovation incentive *** identify causality,we utilize China's WTO accession,a quasinatural experiment,to calculate downstream competition combined with import tariff reduction and input-output table,and then run a difference-in-difference *** the data of Annual Survey of Industrial Firms and State Intellectual Property Office,our results find that downstream competition has a significantly positive impact on upstream firms'innovation,and this effect is more pronounced in firms with less industry competition,greater initial innovation capacity and weaker financial ***,the number of firms,the degree of industry competition and the scale of intermediate products in the downstream sector increase,confirming the market size *** sum,our findings document that downstream competition can motivate upstream firms to innovate through vertical industrial chain,providing some useful insights for China to build a fair market competition environment and promote innovation-driven growth regime.

关键词： downstream competition upstream firms'innovation vertical industrial chain market size effect

Instance Segmentation of Characters Recognized in Palmyrene Aramaic Inscriptions

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Computer Modeling in Engineering & Sciences 2024年第9期140卷 2869-2889页

作者： Adéla Hamplová Alexey Lyavdansky TomášNovák Ondrej Svojše David Franc Arnošt Veselý Czech University of Life Sciences in Prague(CULS) Faculty of Economics and ManagementDepartment of Information EngineeringPrague16500Czech Republic National Research University Higher School of economics(HSE) Faculty of HumanitiesInstitute for Oriental and Classical StudiesMoscow101000The Russian Federation

This study presents a single-class and multi-class instance segmentation approach applied to ancient Palmyrene inscriptions,employing two state-of-the-art deep learning algorithms,namely YOLOv8 and Roboflow *** goal is to contribute to the preservation and understanding of historical texts,showcasing the potential of modern deep learning methods in archaeological *** research culminates in several key findings and scientific *** comprehensively compare the performance of YOLOv8 and Roboflow 3.0 in the context of Palmyrene character segmentation—this comparative analysis mainly focuses on the strengths and weaknesses of each algorithm in this *** also created and annotated an extensive dataset of Palmyrene inscriptions,a crucial resource for further research in the *** dataset serves for training and evaluating the segmentation *** employ comparative evaluation metrics to quantitatively assess the segmentation results,ensuring the reliability and reproducibility of our findings and we present custom visualization tools for predicted segmentation *** study advances the state of the art in semi-automatic reading of Palmyrene inscriptions and establishes a benchmark for future *** availability of the Palmyrene dataset and the insights into algorithm performance contribute to the broader understanding of historical text analysis.

关键词： Optical character recognition instance segmentation Palmyrene ancient languages computer vision