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This paper makes an empirical test on the correlation between financial restatement and audit report lag (ARL) using data of non-financial listed companies in China during the period 2009–2012. The empirical results show that there is a significant positive correlation between financial restatement and ARL. The longer the ARL is, the more likely it is for the company to perform a financial restatement...
Aiming at the problem of Chinese thesaurus construction, we propose a method of using HMM to extract new terms from academic literature to expand automatically entry-words for Chinese thesaurus. This method converts the new terms extraction problem to a sequence labelling problem. It uses HMM fully integrated lexical information and syntactic information of new terms, as well as local context information,...
Recently, mining negative association rules has received some attention and proved to be useful. Several algorithms have been proposed. However, there are some questions with those algorithms, for example, misleading rules will occur when the positive and negative rules are mined simultaneously. The chi-squared test can avoid the problem in the paper because of the mature theory basis. It is based...
In order to improve some fundamental problems of the clonal selection algorithm (CSA), a novel clonal selection algorithm (NCSA) is proposed. After analyzing the mechanism of the clonal selection and proposing the antibody model, the basic character of the application problem fused into the NCSA based on rearrangements of antibody molecule coding genes. Next, we analyzed synthetically the antibody-antigen...
In order to evaluate the curriculum designing and analysis the teaching effect in food engineering speciality, Principal component analysis (PCA) were used to evaluate the curriculum designing and hierarchical cluster analysis (HCA) were used to analysis the teaching effect by means of the grade of 20 students of food engineering speciality which have graduated in 2007.The PCA shows that every curriculum...
With the increasing development and application of information and communication technologies, multi-database mining is becoming more and more important. Association rules mining is the major topic in multi-database. According to Piatetsky-Shapiropsilas argument, an association rule is interesting only if the rule meets the minimum interestingness condition. In this paper, we extended this condition...
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