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Robo-Advisors: A perspective on the Latin American context 机器人顾问:对拉丁美洲背景的看法
Pub Date : 2022-04-27 DOI: 10.1145/3537693.3537701
Silvia Mariela Méndez Prado, Sandy Liliana Quishpillo Pilco, Wellington Saud Espin Parrales
Robo-Advisors (RAs) offer personalized and automated advice through algorithms becoming popular in developed countries. This paper develops from the current debate on the use of RAs where the risks of providing our financial information to third parties and their ability to facilitate the entry of new novice investors, decreasing financial exclusion, are considered. On this topic, studies have been conducted on RAs analyzing how they affect traditional capital markets and the development of new investors. This research performs a descriptive analysis of how RAs are entering Latin American financial markets and the challenges faced by these tools. Financial education has been a constant problem in the region, limiting stock market participation. The legal and regulatory framework is unclear and does not contemplate the growing use of RAs; these limitations and others have hindered the insertion of RAs in the Latin American market.
机器人顾问(RAs)通过算法提供个性化和自动化的建议,这在发达国家很流行。本文从目前关于使用RAs的辩论中发展而来,其中考虑了向第三方提供我们的财务信息的风险以及它们促进新新手投资者进入的能力,从而减少了金融排斥。在这个主题上,已经对RAs进行了研究,分析它们如何影响传统资本市场和新投资者的发展。本研究对金融机构如何进入拉丁美洲金融市场以及这些工具所面临的挑战进行了描述性分析。金融教育一直是该地区的一个问题,限制了股市的参与。法律和监管框架不明确,也没有考虑到RAs的日益使用;这些限制和其他限制阻碍了拉丁美洲市场的注册机构。
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引用次数: 0
Data Value Assessment in Semiconductor Production: An Empirical Study to Define and Quantify the Value of Data 半导体生产中的数据价值评估:数据价值定义与量化的实证研究
Pub Date : 2022-04-27 DOI: 10.1145/3537693.3537725
Ziba Yusufi, Simon J. Preis, Daniel Kraus, Udo Kruschwitz, Bernd Ludwig
Quality of data and the assessment of data value have become essential requirements to compete in the knowledge economy. In this work, information needs and data requirements of three different user groups from the semiconductor manufacturing area were determined empirically, based on which a new Data Value Assessment (DVA) process could be designed. Three data collection phases were carried out, in which a total of 24 employees of ams-OSRAM International GmbH took part. First, variables that are relevant for the evaluation of data were identified by focus groups. These results made it possible to develop a basic DVA process. In the second step, the process was tested by means of a survey. Based on 14 data objects from a selected case project, an initial DVA was carried out by the user groups of managers, operational employees and the Data Governance Office. The survey also covered questions about the information behavior of the user groups. With the results of the questionnaire, it was possible to improve the DVA process and to identify roles during the data evaluation. The DVA process has been assessed against practical applications based on feedback from key stakeholders and the findings provide a clear roadmap for future directions.
数据质量和数据价值评估已成为知识经济时代竞争的基本要求。在此基础上,对半导体制造领域三种不同用户群体的信息需求和数据需求进行了实证分析,并在此基础上设计了新的数据价值评估(data Value Assessment, DVA)流程。共进行了三个阶段的数据收集,共有24名ams-OSRAM International GmbH的员工参与。首先,焦点小组确定了与数据评估相关的变量。这些结果使开发基本的DVA工艺成为可能。第二步,通过调查的方式对该过程进行检验。基于来自选定案例项目的14个数据对象,由管理人员、业务员工和数据治理办公室组成的用户组执行了初始DVA。调查还涉及了用户群体的信息行为问题。根据调查问卷的结果,可以改进DVA流程,并在数据评估过程中确定角色。根据主要利益相关者的反馈,对DVA过程的实际应用进行了评估,结果为未来的发展方向提供了明确的路线图。
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引用次数: 0
Efficiency Evaluation and Spatial Pattern of Regional Tourism Green Development in China 中国区域旅游绿色发展效率评价与空间格局
Pub Date : 2022-04-27 DOI: 10.1145/3537693.3537738
Junhong Deng, Guobao Xiong, Yuanda Luo, Baogen Ding
Green development efficiency evaluation for tourism is an important basis for revealing the quality of regional tourism development in China. Based on the measurement of China's regional tourism carbon emissions and energy consumption from 2010 to 2019, this paper comprehensively uses the slack based model (SBM), exploratory spatial data analysis (ESDA) and space-time transition methods to explore the green development efficiency and spatial correlation pattern of regional tourism in China. Our analysis suggests that China's regional tourism's green development efficiency are dropping with an average level of 0.632-0.739 from 2010 to 2019, and more than half of the provinces still concentrated in the medium and low efficiency levels due to their extensive development. There are great differences across its regions with the largest mean difference of 0.794 in tourism green development efficiency, and the four major regions of China shows a pattern of Northeast > Central > Western > Eastern. China's tourism green development efficiency shows a clear positive spatial association, but it diminishes over time, and the spatial variation among provinces has become greater. The green development efficiency of China's tourism has relatively stable spatial agglomeration, dominated by high-high aggregations and low-high aggregations. And its space-time transition type exhibits certain characteristics of spatial locking and path dependence, among which, provinces with transition type IV have the most.
旅游绿色发展效率评价是揭示中国区域旅游发展质量的重要依据。本文在2010 - 2019年中国区域旅游碳排放和能源消耗测度的基础上,综合运用基于slack的模型(SBM)、探索性空间数据分析(ESDA)和时空转换方法,探究中国区域旅游绿色发展效率和空间关联格局。分析表明,2010 - 2019年,中国区域旅游绿色发展效率呈下降趋势,平均水平为0.632 ~ 0.739,超过一半的省份由于粗放型发展,仍然集中在中低效率水平。区域间差异较大,旅游绿色发展效率的平均差异最大,为0.794,且中国四大区域呈现东北>中部>西部>东部的格局。中国旅游绿色发展效率呈现出明显的空间正相关关系,但随时间的推移呈递减趋势,省际间的空间差异越来越大。中国旅游绿色发展效率具有相对稳定的空间集聚,以高-高集聚和低-高集聚为主。其时空转换类型表现出一定的空间锁定和路径依赖特征,其中转换类型为IV的省份最多。
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引用次数: 0
The Influence of COVID-19 Pandemic on Malaysian E-Commerce Landscape: The case of Shopee and Lazada 新冠肺炎疫情对马来西亚电子商务格局的影响:Shopee和Lazada的案例
Pub Date : 2022-04-27 DOI: 10.1145/3537693.3537726
Choon Sen Seah, Y. Loh, Yoong Soon Wong, Farah Waheeda Jalaludin, Li Har Loh
As the world was consumed by the spread of COVID-19, the population plunged with it. The world witnessed a great change in lifestyle. This includes spending pattern. The primary goal of this research is to investigate the factors that facilitate e-commerce demand during COVID-19 by focusing on the two popular platforms among Malaysian; Shopee and Lazada. This research attempts to observe and study whether factors such as product, price, time-saving, payment, security, administrative and psychological are related to the demand on e-commerce. The announcement of the Movement Control Order (MCO) by the Malaysian government saw the closing of physical premises. Malaysian has turned to online to source for necessities. A total of 200 samples were collected through an online survey questionnaire. The collected data were analysed using IBM's SPSS software. The result implied that product, price, time-saving, payment, security and administrative factors have a significant relationship on e-commerce demand.
随着世界被COVID-19的传播所吞噬,人口也随之大幅下降。世界见证了生活方式的巨大变化。这包括消费模式。本研究的主要目标是通过关注马来西亚两个受欢迎的平台,调查2019冠状病毒病期间促进电子商务需求的因素;Shopee和Lazada。本研究试图观察和研究产品、价格、省时、支付、安全、行政、心理等因素是否与电子商务需求相关。马来西亚政府宣布了行动控制令(MCO),关闭了实体场所。马来西亚人开始在网上购买生活必需品。通过在线问卷调查共收集了200个样本。收集的数据使用IBM的SPSS软件进行分析。结果表明,产品、价格、省时、支付、安全、行政等因素对电子商务需求有显著影响。
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引用次数: 5
A method for Vietnamese Hotel Online Rating based on Big Data Analysis: Vietnames Hotel Rating based on Big Data analysis 基于大数据分析的越南酒店在线评级方法:基于大数据分析的越南酒店评级
Pub Date : 2022-04-27 DOI: 10.1145/3537693.3537710
Ha Nguyen Thi Thu, Binh Giang Nguyen, N. X. Trung, Vinh Ho Ngoc
The rapid growth of online booking websites has created a new trend in hotel star rating based on customer reviews. Therefore, there is a discrepancy between hotel ratings by traveler on the Internet and hotel ratings according to national standards, especially for 4–5 stars hotels. In recent years, a number of hotel rating organizations on the world have incorporated Internet star rating standards to update their hotel star rating standards. In Vietnam, the hotel star rating standards have been updated since 2015 and have not yet approached online hotel star ratings. In this study, a new hotel rating method is proposed using Internet traveler reviews for rating. Data was collected from TripAdvisor about hotels in Vietnam from 4-5 stars of 5 major cities. Deep neural network model is used to classify hotels from 3 to 5 stars. The results shown that, the deviation between online rating and actual star rating is 0.6. This is also a suggestion for hotel managers to understand about their customers and improve the quality of their hotels to match the common standards of many different customers around the world.
在线预订网站的快速发展创造了一种基于顾客评论的酒店星级评定的新趋势。因此,旅行者在网上对酒店的评价与国家标准对酒店的评价存在差异,尤其是4-5星级酒店。近年来,世界上许多酒店评级机构都采用了互联网星级标准来更新其酒店星级标准。在越南,酒店星级评定标准从2015年开始更新,尚未接近在线酒店星级评定。在本研究中,提出了一种新的酒店评级方法,使用互联网旅客评论进行评级。我们从TripAdvisor收集了越南5个主要城市的4-5星级酒店的数据。采用深度神经网络模型对酒店进行3星级到5星级的分类。结果表明,在线星级与实际星级的偏差为0.6。这也是对酒店管理者的一个建议,即了解他们的顾客,提高酒店的质量,以符合世界各地许多不同顾客的共同标准。
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引用次数: 0
Forensic Accounting on Indonesian Energy Sector with Beneish M-Score Model Analysis 印尼能源部门法务会计与Beneish M-Score模型分析
Pub Date : 2022-04-27 DOI: 10.1145/3537693.3537709
K. Deniswara, Jonathan Theodore Kesuma, V. Louis
The focus of this research is to assess the correlation between the basic variables of Dechow F-Score and the fraudulent financial statement that is marked by the Beneish M-Score by using the Indonesian Energy Sector company's financial data between 2016-2020. Dechow F-Score is a relative new method compared to Beneish M-Score Model. Both methods are included as one of tools that used by forensic accountants in detecting fraudulent financial statements. Recently the energy sector is considered as one of the business sectors which have a high fraud risk level. The implementation of forensic accounting can ease management and forensic accountant in detecting fraud.
本研究的重点是通过使用印度尼西亚能源部门公司2016-2020年的财务数据,评估Dechow F-Score的基本变量与Beneish M-Score标记的欺诈性财务报表之间的相关性。Dechow F-Score方法相对于Beneish M-Score模型是一种较新的方法。这两种方法都是法务会计师用来检测虚假财务报表的工具之一。最近,能源部门被认为是欺诈风险较高的商业部门之一。法务会计的实施可以方便管理和法务会计发现舞弊。
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引用次数: 1
The Effect of Skepticism, Big Data Analytics to Financial Fraud Detection Moderated by Forensic Accounting 怀疑、大数据分析对法务会计缓和的金融欺诈检测的影响
Pub Date : 2022-04-27 DOI: 10.1145/3537693.3537703
B. Handoko, Ameliya Rosita
The number of cases of fraud, especially fraud in the preparation and publication of financial statements is increasing. Both in the international world and also in Indonesia. The number of cases that have occurred for several years have only been uncovered, resulting in large losses for users of financial statements and stakeholders. The industrial revolution 4.0 opens up new opportunities, with the existence of big data analytics and forensic audits, which are expected to increase professional skepticism of auditors to be more observant in detecting fraudulent financial reports. Our research is a quantitative study, we tested the hypothesis between the independent variable and the moderating variable on the dependent variable. The independent variables in our research are professional skepticism, and big data analytics, then the moderating variable is forensic accounting, and the dependent variable is financial statement fraud detection. The object of our research is the auditor in a public accounting firm. We used the structural equation modeling partial least square as our data analysis. The results of our study state that professional skepticism, big data analytics have a significant impact on financial statement fraud detection. Forensic accounting moderate both professional skepticism and big data analytics.
舞弊案件,特别是在编制和公布财务报表方面的舞弊案件正在增加。无论是在国际上还是在印尼。几年来发生的一些案件只是被发现,给财务报表使用者和利益相关者造成了巨大损失。工业革命4.0带来了新的机遇,大数据分析和法务审计的存在,预计将增加审计师的专业怀疑态度,在发现虚假财务报告时更加敏锐。我们的研究是一个定量研究,我们在因变量上检验了自变量和调节变量之间的假设。我们研究的自变量是专业怀疑主义和大数据分析,调节变量是法务会计,因变量是财务报表欺诈检测。本文的研究对象是某会计师事务所的审计师。我们使用结构方程建模偏最小二乘作为我们的数据分析。我们的研究结果表明,专业怀疑、大数据分析对财务报表欺诈检测有显著影响。法务会计缓和了专业怀疑和大数据分析。
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引用次数: 1
Will Market Sentiment Influence the R&D Investment of Companies? 市场情绪是否会影响企业的研发投入?
Pub Date : 2022-04-27 DOI: 10.1145/3537693.3537741
Cuifeng Wu, Yurong Zhang
Business transactions will be influenced by the market sentiment, and market sentiment can generate volatility for many transactions. This paper wants to study the impact of market sentiment on the R&D investment of Chinese GEM listed companies. Taking the IPO companies listed on GEM from 2013 to 2018 as the research object. The regression research results show that: the number of IPO issuance, annual transaction amount, and IPO return rate are positively correlated with the listed company ’s R&D investment in the next year and R&D investment in the next two years, and after joining the control variable of ROA in the year of IPO, the result remains unchanged. It shows that whether short-term or long-term, market sentiment has a positive impact on the company's R&D investment, this conclusion can be used as a reference when the company makes relevant decisions.
商业交易会受到市场情绪的影响,而市场情绪会对许多交易产生波动。本文旨在研究市场情绪对中国创业板上市公司研发投资的影响。以2013年至2018年在创业板上市的IPO公司为研究对象。回归研究结果表明:IPO发行数量、年交易额、IPO收益率与上市公司下一年及未来两年的研发投入呈正相关,加入IPO当年ROA控制变量后,结果保持不变。研究表明,无论是短期还是长期,市场情绪对公司的研发投入都有积极的影响,这一结论可以作为公司决策的参考。
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引用次数: 0
Logistic Regression in Rental Price and Room Type Prediction Based on Airbnb Open Dataset 基于Airbnb开放数据集的租金价格和房型预测的Logistic回归
Pub Date : 2022-04-27 DOI: 10.1145/3537693.3537732
Ziyue Huang
Based on Aribnb open dataset, this paper is using Logistic Regression—a machine learning method, to analyse how attributes like location and neighbourhood influence the rental price; and, based on the given attributes associate with the estate, predict both rental price and room type. This work is beneficial to the travelers who have the demand in finding an appropriate estate; it can be also instructive in building the recommendation system which can help travelers to find the best estate they want. Apart from the ordinary method in constructing Logistic Regression model which is binary classification, this paper is using softmax function to implement multi-classification which is room type prediction in this work. Through price prediction did not reach the desirable outcome, the room type prediction, however, reached the accuracy about 80%.
基于Aribnb开放数据集,本文使用Logistic回归(一种机器学习方法)来分析位置和社区等属性如何影响租金价格;并且,根据与房产关联的给定属性,预测租金价格和房间类型。这项工作对有寻找合适房产需求的旅行者是有益的;对于构建推荐系统,帮助旅行者找到自己想要的最佳房产,也具有一定的指导意义。在构建Logistic回归模型的常规方法为二元分类的基础上,本文采用softmax函数实现多重分类,即房间类型预测。通过价格预测并没有达到理想的结果,而房型预测却达到了80%左右的准确率。
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引用次数: 1
Mechanism of Interaction and Entertainment Impact on Impulse Purchase Intention in Shopping Livestream 互动与娱乐对购物直播中冲动购买意愿的影响机制
Pub Date : 2022-04-27 DOI: 10.1145/3537693.3537763
Weiwei Lu, Yiwen Chen, Shang Li
During Covid-19, offline business faces cheerless performance, however online e-commerce is booming along with more and more consumer building online shopping behavior considering safety. With the development of e-commerce, shopping livestream become a key driver for online sales. Previous studies found that vivid visibility, interaction, KOL shopping guide etc which are the key characters of shopping livestream will effectively impact purchase behavior through mediating variable-Immersion (Flow). But some studies show opposite result that the mediating effect of immersion is not obvious. Most of studies just focus on the influence to purchase and mediating mechanism of immersion but less studies pay attention the reverse result. That is the meaning and focus of this study. We found that the reason is there is moderating variable-time pressure to impact the mediating effect. We developed a model with four hypotheses. Two independent variable- interaction and entertainment impact impulse purchase intention through mediating variable – Immersion, while time pressure as moderating variable. Result showed that all the hypotheses were successfully established. The main effect of interaction and entertainment on impulse purchase intention was significant, which mediated by immersion. While time pressure as moderating variable effectively adjusted mediating effect. The result and insight can be applied to future business operation.
在新冠肺炎疫情期间,线下业务表现不佳,但随着越来越多的消费者出于安全考虑建立网上购物行为,在线电子商务蓬勃发展。随着电子商务的发展,购物直播成为在线销售的关键驱动力。已有研究发现,作为购物直播关键特征的生动可见性、互动性、KOL导购等会通过中介变量沉浸(Flow)有效影响购买行为。但也有研究显示相反的结果,即沉浸的中介作用并不明显。大多数研究只关注沉浸感对购买的影响和中介机制,而对相反结果的研究较少。这是本研究的意义和重点。我们发现原因是存在调节变量时间压力影响中介效应。我们建立了一个包含四个假设的模型。互动和娱乐两个自变量通过沉浸作为中介变量影响冲动购买意愿,时间压力作为调节变量。结果表明,所有假设都成立。互动和娱乐对冲动购买意愿的主效应显著,并通过沉浸感起中介作用。时间压力作为调节变量有效调节了中介效应。结果和见解可以应用于未来的业务运营。
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引用次数: 1
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电子政务
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