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Research on Data Theory of Value

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China Economist 2024年第3期19卷 21-38页

作者： Li Haijian Zhao Li institute of quantitative&Technological economics China Academy of Social Sciences(CASS)BeijingChina Ningbo University NingboChina

This paper explores the data theory of value along the line of reasoning epochal characteristics of data-theoretical innovation-paradigmatic transformation and,through a comparison of hard and soft factors and observation of data peculiar features,it draws the conclusion that data have the epochal characteristics of non-competitiveness and non-exclusivity,decreasing marginal cost and increasing marginal return,non-physical and intangible form,and non-finiteness and *** is the epochal characteristics of data that undermine the traditional theory of value and innovate the“production-exchange”theory,including data value generation,data value realization,data value rights determination and data value *** the perspective of data value generation,the levels of data quality,processing,use and connectivity,data application scenarios and data openness will influence data *** the perspective of data value realization,data,as independent factors of production,show value creation effect,create a value multiplier effect by empowering other factors of production,and substitute other factors of production to create a zero-price *** the perspective of data value rights determination,based on the theory of property,the tragedy of the private outweighs the comedy of the private with respect to data,and based on the theory of sharing economy,the comedy of the commons outweighs the tragedy of the commons with respect to *** the perspective of data pricing,standardized data products can be priced according to the physical product attributes,and non-standardized data products can be priced according to the virtual product *** on the epochal characteristics of data and theoretical innovation,the“production-exchange”paradigm has undergone a transformation from“using tangible factors to produce tangible products and exchanging tangible products for tangible products”to“using intangible factors to produce tangible products and exchanging

关键词： Data theory of value data value generation data value rights determination data value pricing

A New Framework for Software Vulnerability Detection Based on an Advanced Computing

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Computers, Materials & Continua 2024年第6期79卷 3699-3723页

作者： Bui Van Cong Cho Do Xuan Department of Information Technology University of Economics and Technical IndustriesHanoi100000Vietnam Faculty of Information Security Posts and Telecommunications Institute of TechnologyHanoi100000Vietnam

The detection of software vulnerabilities written in C and C++languages takes a lot of attention and interest *** paper proposes a new framework called DrCSE to improve software vulnerability *** uses an intelligent computation technique based on the combination of two methods:Rebalancing data and representation learning to analyze and evaluate the code property graph(CPG)of the source code for detecting abnormal behavior of software *** do that,DrCSE performs a combination of 3 main processing techniques:(i)building the source code feature profiles,(ii)rebalancing data,and(iii)contrastive *** which,the method(i)extracts the source code’s features based on the vertices and edges of the *** method of rebalancing data has the function of supporting the training process by balancing the experimental ***,contrastive learning techniques learn the important features of the source code by finding and pulling similar ones together while pushing the outliers *** experiment part of this paper demonstrates the superiority of the DrCSE Framework for detecting source code security vulnerabilities using the Verum *** a result,the method proposed in the article has brought a pretty good performance in all metrics,especially the Precision and Recall scores of 39.35%and 69.07%,respectively,proving the efficiency of the DrCSE *** performs better than other approaches,with a 5%boost in Precision and a 5%boost in ***,this is considered the best research result for the software vulnerability detection problem using the Verum dataset according to our survey to date.

关键词： Source code vulnerability source code vulnerability detection code property graph feature profile contrastive learning data rebalancing

Role of circular economy,energy transition,environmental policy stringency,and supply chain pressure on CO_(2)emissions in emerging economies

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Geoscience Frontiers 2024年第3期15卷 209-220页

作者： Sunil Tiwari Kamel Si Mohammed Grzegorz Mentel Sebastian Majewski Irum Shahzadi Department of Tourism Studies School of Business StudiesCentral University of KeralaIndia Faculty of economics and Management Department of EconomicsUniversity of Ain TemouchentAlgeria Department of quantitative Methods Faculty of ManagementRzeszow University of Technology35-959 RzeszowPoland institute of economics and Finance University of Szczecinul.A.Mickiewicza 6471-101 SzczecinPoland Department of Business Administration IQRA University Karachi-75300Pakistan Department of Production EngineeringSão Paulo State University(UNESP)BauruBrazil

This paper investigates the effect of the circular economy on CO_(2)emissions growth by considering the role of energy transition,climate policy stringency,industrialization,and supply chain pressure from 1997 to 2020 using panel quantile Autoregressive Distributed Lags(QARDL)and the panel *** employ cointegration association in the long run among the variables,and the results of the two models confirm *** reveal that circular economy and climate policy stringency significantly negatively impact carbon *** the other hand,the energy transition,industrialization,and supply chain pressures are crucial to determining CO_(2)emissions in the short and long *** finding further explores that municipal waste generation recycling is considerable at the mean and upper 90th quantiles than the lower ***,the empirical results of the current study provide acumens for policymakers of advanced economies and emerging markets to maintain the balance among circular economy,energy transition,environmental policy stringency,and supply chain pressure for reducing CO_(2)emissions without halting economic growth and sustainable ***,practical implications are reported through the lens of carbon neutrality and structural changes.

关键词： Circular economy Energy transition Supply chain Carbon emissions Panel QARDL

Is audit materiality informative?Evidence from China

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China Journal of Accounting Research 2024年第3期17卷 120-137页

作者： Lei Zhu Qianwen Zheng Yubin Li Government Accounting Research institute Zhongnan University of Economics and LawChinaInstitute of Financial ManagementZhongnan University of Economics and LawChina Business School Sichuan UniversityChengduSichuanChina School of economics and Management Harbin Institute of Technology(Shenzhen)GuangdongChina

To improve the usefulness of audit opinions,on 23 March 2021,the China Securities Regulatory Commission mandated that auditors disclose overall quantitative materiality of consolidated financial statements in special explanations of modified audit *** paper selects Chinese A-share companies issued with modified audit opinions for the period of 2020-2022 as the research sample and analyzes the assessment of materiality in audit practice and the informativeness of audit *** findings are as follows.(1)The most commonly used bases for materiality by auditors are profit and income,with considerable differences in the percentages applied to the different bases and variations even within the same base.(2)The higher the materiality amount,the poorer the audit *** negative correlation is mainly observed in scenarios where the audited companies engage in downward earnings management and where the competency of audit firms or auditors is relatively low.(3)Companies that disclose quantitative materiality in the special explanations of modified audit opinions have a lower earnings response coefficient than companies that do not disclose audit *** research sheds light on the“black box”of the audit process and verifies the information value of audit *** conclusions are of significant value to auditing standard-setters,investors and regulators.

关键词： Audit Materiality Audit Quality Auditor Competence Investors’Decision-Making

Evolution of China's Role in the Structure of Global Carbon Emission Transfers:An Empirical Analysis Based on Network Governance

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China & World Economy 2024年第1期32卷 130-166页

作者： Bingbing Zhang Lelan Kong Zhehong Xu Chuanwang Sun School of economics and Management Nanjing Agricultural University Jiangsu Provincial Center for Agricultural Foreign Cooperation and Communication China Paula and Gregory Chow institute for Studies in economics Xiamen UniversityChina China Center for Energy economics Research School of Economics and MOE Key Laboratory of EconometricsXiamen UniversityChina

This paper reconsiders the roles of China and some developed countries in the network of carbon emission transfers via international trade in value added from a new perspective of network *** search intensity(NSI)and the extended gravity model are used with cross-country panel data to analyze the mechanism of China's engagement in network governance of carbon emission *** results show that from 2000 to 2009,China was a net exporter of carbon emissions,even though it shifted from the semi-periphery to the core in the network of carbon emissions embodied in ***,NSI had a significant positive impact on carbon emissions embodied in *** China's important role in the global production network and division of labor,NSI may also affect industrial structure and the quality of the ecological environment to a large *** study analyses the network governance mechanism of China's participation in global carbon *** results suggest that the technical complexity of export products and product heterogeneity do not change the positive impact of NSI on carbon emissions.

关键词： carbon emission transfers gravity model network governance network search intensity

Hydrodynamic function and spring constant calibration of FluidFM micropipette cantilevers

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Microsystems & Nanoengineering 2024年第1期10卷 277-286页

作者： Attila Bonyár Ágoston G.Nagy Hans Gunstheimer Gotthold Fläschner Robert Horvath Department of Electronics Technology Faculty of Electrical Engineering and InformaticsBudapest University of Technology and EconomicsBudapestHungary Nanobiosensorics Laboratory Institute of Technical Physics and Materials ScienceCentre for Energy ResearchHUN-RENBudapestHungary Nanosurf AG Gräubernstrasse 12CH-4410 LiestalSwitzerland

Fluidic force microscopy(FluidFM)fuses the force sensitivity of atomic force microscopy with the manipulation capabilities of microfluidics by using microfabricated cantilevers with embedded fluidic *** innovation initiated new research and development directions in biology,biophysics,and material *** acquire reliable and reproducible data,the calibration of the force sensor is ***,the hollow FluidFM cantilevers contain a row of parallel pillars inside a rectangular *** precise spring constant calibration of the internally structured cantilever is far from trivial,and existing methods generally assume simplifications that are not applicable to these special types of *** addition,the Sader method,which is currently implemented by the FluidFM community,relies on the precise measurement of the quality factor,which renders the calibration of the spring constant sensitive to *** this study,the hydrodynamic function of these special types of hollow cantilevers was experimentally determined with different *** on the hydrodynamic function,a novel spring constant calibration method was adapted,which relied only on the two resonance frequencies of the cantilever,measured in air and in a *** on these results,our proposed method can be successfully used for the reliable,noise-free calibration of hollow FluidFM cantilevers.

关键词： spring cantilever function

Spatial Structure of Peer Networks and Academic Achievement Based on a Random Control Trial Experiment

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China & World Economy 2024年第3期32卷 67-97页

作者： Shilan Feng Ya Tan Zhi Wang Qinghua Zhang School of Marxism Peking UniversityChina School of International Trade and economics University of International Business and EconomicsChina China Center for Economic Studies Fudan Universityand Shanghai Institute of International Finance and EconomicsChina Guanghua School of Management Peking UniversityChina

This paper investigates whether changing the seating arrangement in a classroom can facilitate positive spillovers from top-performing students to others,using a field experiment conducted in a Chinese high *** study groups with balanced abilities,the treatment altered the spatial distribution by assigning the two top students to seats in the spatial center of each *** the reference groups where students were allowed to choose their own seating arrangements,the lowest performing were significantly less likely to sit next to a top student than they would be under a random *** results suggest that,in the treated groups,there could be enhanced academic spillovers from the top *** treatment especially benefited the two lowest performing students in science *** contrast,the treatment exerted negative effects on the test scores of the two middle-performing students,due to a disruption *** results suggest that the spatial layout of a peer network can have a significant impact on learning outcomes.

关键词： field experiment peer effects social interactions spatial structure test scores

Tax enforcement activities:Evidence on the impact of a threat-of-audit letter

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Economic and Political Studies 2024年第2期12卷 188-206页

作者： Carlo V.Fiorio Alessandro Santoro Department of economics Management and Quantitative Methods(DEMM)University of MilanMilanItaly The Research institute for the Evaluation of Public Policies Bruno Kessler Foundation(FBK-IRVAPP)TrentoItaly Dondena Centre MilanItaly Department of economics Management and Statistics(DEMS)University of Milan-BicoccaMilanItaly Centre for European Studies(CefES) University of Milan-BicoccaMilanItaly

As part of their ordinary enforcement activities,tax authorities around the world use letters and other forms of personalised communications to elicit tax compliance at a low *** literature shows that the impact of a threat-of-audit letter(TAL)depends critically on the credibility of the letter which,in turn,depends on the information disclosed to the *** study a TAL that is credible because it also uses third-party information to target a form of cost manipulation but,at the same time,incentivises alternative forms of cost manipulation by not targeting *** find that the direct impact on the targeted cost manipulation is stronger than the strategic increase in other costs,and therefore the overall effect of the TAL on taxable income is *** approach can be applied to any letter or enforcement action that reveals information to taxpayers and thus prompts their strategic *** observing the taxpayers’responses along all relevant dimensions,the tax authority can evaluate the impact of the strategy and also obtain valuable information to target future enforcement activities.

关键词： Tax compliance by businesses threat-of-audit letter difference-indifferences small business taxation

Poverty Reduction in China: Experiences and Measurement of Effects

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China Economist 2024年第1期19卷 103-126页

作者： Zhan Wang institute of Industrial economics(IIE) Chinese Academy of Social Sciences(CASS)BeijingChina

This study employs the generalized method of moments(GMM)and panel vector autoregression(PVAR)models for a multi-factor quantitative dissection of China’s poverty reduction process across multiple stages,using provincial panel data from 2000 to *** to our research,economic growth and social development are the key drivers of poverty reduction in China,but the trickle-down effect of economic growth is diminishing and marketization is having a lesser pro-poor *** expenditure has failed to provide social protection and income redistribution benefits due to issues such as targeting error and elite *** the efficiency of the poverty reduction system calls for adaptive ***,this study highlights China’s poverty reduction experiences and analyzes current challenges,which serve as inspiration for consolidating poverty-reduction achievements,combating relative poverty,and attaining countryside vitalization.

关键词： Poverty reduction governance measurement of effects countryside vitalization common prosperity