This paper reviewed and analyzed the development of our nation's loan loss provision system, then studied the relations of commercial bank loan loss provision and earnings management and capital management through empirical study. This paper selected 14 domestic commercial banks of year 2001-2009 as data sample, using Kanagaretnam et al.'s (2003) research method, dividing the loan loss provision into two parts that is discretionary and nondiscretionary part, and empirically studied the relationship of discretionary part of loan loss provision and earnings before taxes and provisions (EBTP) and capital adequacy ratio (CAR). Empirical results show that: there is significant positive correlation between the discretionary loan loss provisions and earnings before taxes and provisions (EBTP), and there is significant negative correlation between the discretionary loan loss provisions and capital adequacy ratio (CAR). That provides evidence for the relation of bank loan loss provision and earnings management and capital management. In the last, combining with empirical research findings and the status of the loan loss provision system of China's commercial banks, this paper made several suggestions to improve the system of loan loss provision.
The number of publications and the number of citations received have become the most common indicators of scholarly success. In this context, scientific writing increasingly plays an important role in scholars' scientific careers. To understand the relationship between scientific writing and scientific impact, this paper selected 12 variables of linguistic complexity as a proxy for depicting scientific writing.We then analyzed these features from 36,400 full-text Biology articles and 1,797 fulltext Psychology articles. These features were compared to the scientific impact of articles, grouped into high, medium, and low categories. The results suggested no practical significant relationship between linguistic complexity and citation strata in either discipline. This suggests that textual complexity plays little role in scientific impact in our data sets.
With the rapid development of urbanization, the blind expansion of urban space has led to a series of social problems. In this process, the degree of urban function mixing affects the urbanization development level, making it particularly important to study the degree of coupling coordination between the two aspects. In this paper, taking Beijing as an example, we use urban point of interest (POI) data and taxi GPS trajectory data to calculate the urban POIs’ spatial entropy and taxis’ temporal entropy, based on the information entropy. We use the POIs’ spatial entropy and taxis’ temporal entropy to measure the urban function mixing degree. Also, the model of coupling coordination degree is used to measure the degree of coupling coordination between the urban function mixing degree and the urbanization development level. The results indicate the following: First, the POIs’ spatial entropy and taxis’ temporal entropy have significant regional imbalances. On the whole, both show a declining pattern when moving from the central urban area to the outer suburbs. The urban function mixing degree and urbanization development level are also higher in the central urban area than in the outer suburbs. Second, the coupling coordination among the urbanization development level, POIs’ spatial entropy, and taxis’ temporal entropy is distributed unevenly across various regions, which means that the three types of coupling coordination are in balanced development in the central urban area, but in unbalanced development in the outer suburbs. Third, from the perspective of spatial correlation characteristics, the higher is the degree of spatial agglomeration, the higher are the urban function mixing degree and urbanization development level, and the higher is the coupling coordination degree among the urbanization development level, POIs’ spatial entropy, and taxis’ temporal entropy. Therefore, relevant departments should plan the construction of urban functional areas reasonably, according to the degree of coupling coordination between the urban function mixing degree and the urbanization development level in different regions, so as to realize the healthy and sustainable development of a city.
Nowadays, ride-hailing services have been established as a part of the urban transportation. Their arrival has remade the profit structure and resulted in the unbalance of interest in taxi market. Here, we establish the service models of taxis, carpooling, and car-hailing under “Internet +” from the perspective of profit margins, to perform a comparative analysis among the different services. Results: First, Profit margins are generally higher for short trips than for long trips, though empty cruise fee to a certain degree make up for the driver’s decreased profit margins. Second, the profit margin for carpooling is roughly 1.85 times that of ride-hailing, and 1.75 times that of taxis. This shows that the sharing economy has a certain advantage. Third, Profit margins are higher and fluctuations are lower on non-work days than on work days. At last, Profit margins are roughly 1.3 times higher on non-congested roads than on congested roads. The reduced profitability on congested roads makes it even harder to catch a ride during rush hours and on congested roads. We suggest that the relevant departments make appropriate efforts to make it more attractive for drivers to take on passengers during rush hours and on congested roads, and promote the sharing in the taxi market.
This study applied LDA (latent Dirichlet allocation) and regression analysis to conduct a lead-lag analysis to identify different topic evolution patterns between preprints and papers from arXiv and the Web of Science (WoS) in astrophysics over the last 20 years (1992-2011). Fifty topics in arXiv and WoS were generated using an LDA algorithm and then regression models were used to explain 4 types of topic growth patterns. Based on the slopes of the fitted equation curves, the paper redefines the topic trends and popularity. Results show that arXiv and WoS share similar topics in a given domain, but differ in evolution trends. Topics in WoS lose their popularity much earlier and their durations of popularity are shorter than those in arXiv. This work
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