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  • Economics  (2)
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  • Economics  (2)
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  • 1
    Online Resource
    Online Resource
    Wiley ; 2021
    In:  Production and Operations Management Vol. 30, No. 1 ( 2021-01), p. 68-84
    In: Production and Operations Management, Wiley, Vol. 30, No. 1 ( 2021-01), p. 68-84
    Abstract: In this study, we examine whether productivity shifts when accounting standards change. Using mandatory International Financial Reporting Standards (IFRS) as a shock to the accounting regime, we examine the changes in country‐level productivity. We find that mandatory IFRS‐adopting countries experience significant increases in total factor productivity (TFP) and labor productivity. The post‐adoption productivity improvements are greater for countries without IFRS convergence. Further, TFP increases more for countries that experience a larger increase in industry comparability. Taken together, the evidence suggests that the new IFRS accounting regime increases economic productivity via improving information environments and facilitating internal firm decisions.
    Type of Medium: Online Resource
    ISSN: 1059-1478 , 1937-5956
    URL: Issue
    RVK:
    Language: English
    Publisher: Wiley
    Publication Date: 2021
    detail.hit.zdb_id: 2151364-8
    detail.hit.zdb_id: 1108460-1
    SSG: 3,2
    Location Call Number Limitation Availability
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  • 2
    Online Resource
    Online Resource
    Hindawi Limited ; 2022
    In:  Mobile Information Systems Vol. 2022 ( 2022-8-30), p. 1-9
    In: Mobile Information Systems, Hindawi Limited, Vol. 2022 ( 2022-8-30), p. 1-9
    Abstract: Text mining and semantic analysis of medical public health issues are the main points for intelligent medical interaction, but less relevant research has been done on them. This article conceives a convolutional neural network for the semantic classification of public health medical issues. The dual convolution layer is used to further reduce the dimension of the data, extract more in-depth information from the data, and map the features. Each convolution layer includes several convolution nuclei to extract semantic characteristics, and then, the complete connection layer is input to the classifier to obtain the results of the classification. To check the classification effect, the dictionary artificial construction and the double hidden-layers neuronal network are used for semantic classification, and the three methods are compared and tested on the six real datasets. The experimental results show that when the quality of the dataset is high, the convolution neural network method proposed in this paper exceeds the last two methods. The proposed method is higher than the construction of the artificial dictionary and the double hidden-layers neural network in the recall rate: 0.153 and 0.037, and greater than 0.07 and 0.01 for the F1 measure rate, respectively. When the quality of the dataset is general, the models of the three methods do not give good classification results. Finally, it is concluded that the convolutional neural network method conceived has a good semantic recognition performance in public health medical issues.
    Type of Medium: Online Resource
    ISSN: 1875-905X , 1574-017X
    RVK:
    Language: English
    Publisher: Hindawi Limited
    Publication Date: 2022
    detail.hit.zdb_id: 2187808-0
    Location Call Number Limitation Availability
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