Classifying job offers into occupational categories is a fundamental task in human resource information systems,as it improves and streamlines indexing,search,and matching between openings and job seekers.Comprehensiv...Classifying job offers into occupational categories is a fundamental task in human resource information systems,as it improves and streamlines indexing,search,and matching between openings and job seekers.Comprehensive occupational databases such as O∗NET or ESCO provide detailed taxonomies of interrelated positions that can be leveraged to align the textual content of postings with occupational categories,thereby facilitating standardization,cross-system interoperability,and access to metadata for each occupation(e.g.,tasks,knowledge,skills,and abilities).In this work,we explore the effectiveness of fine-tuning existing language models(LMs)to classify job offers with occupational descriptors from O∗NET.This enables a more precise assessment of candidate suitability by identifying the specific knowledge and skills required for each position,and helps automate recruitment processes by mitigating human bias and subjectivity in candidate selection.We evaluate three representative BERT-like models:BERT,RoBERTa,and DeBERTa.BERT serves as the baseline encoder-only architecture;RoBERTa incorporates advances in pretraining objectives and data scale;and DeBERTa introduces architectural improvements through disentangled attention mechanisms.The best performance was achieved with the DeBERTa model,although the other models also produced strong results,and no statistically significant differences were observed acrossmodels.We also find that these models typically reach optimal performance after only a few training epochs,and that training with smaller,balanced datasets is effective.Consequently,comparable results can be obtained with models that require fewer computational resources and less training time,facilitating deployment and practical use.展开更多
English business correspondence plays an important role in business activities. People take it for granted that it should be cautious and accurate,but neglect the necessity and importance of vague language. Therefore,...English business correspondence plays an important role in business activities. People take it for granted that it should be cautious and accurate,but neglect the necessity and importance of vague language. Therefore, it is very important to apply vague language to English business correspondence.展开更多
ACCA (The Association of Chartered Certified Accountants), as one of the most famous professional organizations for accountants, has long placed great importance on the cultivation of international accountants with co...ACCA (The Association of Chartered Certified Accountants), as one of the most famous professional organizations for accountants, has long placed great importance on the cultivation of international accountants with colleges. Up to the present, more than forty universities all over the country have ACCA-oriented course offering. This study aims at embedding ACCA course into the curriculum system of Business English Majors. The new course offering would apply a bilingual teaching approach. This study would be beneficial to the construction of our English department and pave a brand new way of breeding international accountants.展开更多
This study investigates the earnings performance of 418 initial public offerings （IPOs） listed on the stock exchange of Hong Kong. By analyzing several profitability measures of these 1PO companies from the third ye...This study investigates the earnings performance of 418 initial public offerings （IPOs） listed on the stock exchange of Hong Kong. By analyzing several profitability measures of these 1PO companies from the third year prior to listing up to the fifth year post-listing, it is found that IPO companies＇ operating performances as a whole peak in the year of listing or the year preceding the listing, but exhibit a fall in post-issue profitability with the decline being most pronounced in the first financial year following the year in which the listing take place. Over 30% of these IPOs suffer a loss three years after the offerings. Deterioration of post-issue performance is found to be more severe for smaller finns, highly-geared companies, fast-growing enterprises, companies with lower ownership retention by original shareholders, and companies which have managed earnings upwards at the time of listing. These observations are consistent with the higher agency costs when firms go public and that managers have timed the issue at the peak of the companies＇ long-run performance. Further investigation confirms that IPO companies in general make use of income-increasing accruals to manage their earnings upwards in the year when they go public. The reversal of the accruals in post-issue years further exaggerates the decline in their profitability.展开更多
The incineration of sacrificial offerings is a significant widely practiced custom that is also a kind of neglected air pollution source in China.Our results showed that the emission factors of particulate matter,SO_(...The incineration of sacrificial offerings is a significant widely practiced custom that is also a kind of neglected air pollution source in China.Our results showed that the emission factors of particulate matter,SO_(2),CO,NO_(x),and VOCs emitted from the incineration of sacrificial offerings with purification systems were reduced by 95%,19%,9%,82%,and 42%,respectively,compared with those without a purification system,revealing a significant effect of the flue gas purification system on reducing particulate matter and gaseous pollutants.The emission level of air pollutants from the incineration of sacrificial offerings remained stable before 2013 and then showed a remarkable decrease after the implementation of China′s Air Pollution Prevention Action Plan in 2013.The emissions of TSP(total suspended particulate),PM_(10),PM_(2.5),and NO_(x)in 2009 were 8222,6106,5656 and 15,878 ton,respectively,obviously higher than 3434,2551,2305 and 8579 ton in 2019.Such trend was affected by both the quantity of incineration and the installation rate of purification systems after the Emission Standard of Air Pollutants for Crematory(GB 13801-2015)issued in China.Distinct spatial distribution of atmospheric pollutants from incineration of sacrificial offerings was found with higher in the east and south of China than the west and north of China,which is proportional to the regional economy and population.The maximum ground-level concentration typically occurred at 0.12-0.2 km from the pollution source,posing potential health risks to people entering and exiting funeral and burial sites and nearby residents.展开更多
Chalcopyrite,copper indium gallium selenide(Cu(In,Ga)Se_(2),CIGS),as semiconductor materials,have been widely used as absorbers in thin-film solar cells,offering high power conversion efficiency(PCE)and good thermal s...Chalcopyrite,copper indium gallium selenide(Cu(In,Ga)Se_(2),CIGS),as semiconductor materials,have been widely used as absorbers in thin-film solar cells,offering high power conversion efficiency(PCE)and good thermal stability[1−3].Recently,the development of non-traditional photovoltaic(PV)devices such as semitransparent.展开更多
文摘Classifying job offers into occupational categories is a fundamental task in human resource information systems,as it improves and streamlines indexing,search,and matching between openings and job seekers.Comprehensive occupational databases such as O∗NET or ESCO provide detailed taxonomies of interrelated positions that can be leveraged to align the textual content of postings with occupational categories,thereby facilitating standardization,cross-system interoperability,and access to metadata for each occupation(e.g.,tasks,knowledge,skills,and abilities).In this work,we explore the effectiveness of fine-tuning existing language models(LMs)to classify job offers with occupational descriptors from O∗NET.This enables a more precise assessment of candidate suitability by identifying the specific knowledge and skills required for each position,and helps automate recruitment processes by mitigating human bias and subjectivity in candidate selection.We evaluate three representative BERT-like models:BERT,RoBERTa,and DeBERTa.BERT serves as the baseline encoder-only architecture;RoBERTa incorporates advances in pretraining objectives and data scale;and DeBERTa introduces architectural improvements through disentangled attention mechanisms.The best performance was achieved with the DeBERTa model,although the other models also produced strong results,and no statistically significant differences were observed acrossmodels.We also find that these models typically reach optimal performance after only a few training epochs,and that training with smaller,balanced datasets is effective.Consequently,comparable results can be obtained with models that require fewer computational resources and less training time,facilitating deployment and practical use.
文摘English business correspondence plays an important role in business activities. People take it for granted that it should be cautious and accurate,but neglect the necessity and importance of vague language. Therefore, it is very important to apply vague language to English business correspondence.
文摘ACCA (The Association of Chartered Certified Accountants), as one of the most famous professional organizations for accountants, has long placed great importance on the cultivation of international accountants with colleges. Up to the present, more than forty universities all over the country have ACCA-oriented course offering. This study aims at embedding ACCA course into the curriculum system of Business English Majors. The new course offering would apply a bilingual teaching approach. This study would be beneficial to the construction of our English department and pave a brand new way of breeding international accountants.
文摘This study investigates the earnings performance of 418 initial public offerings （IPOs） listed on the stock exchange of Hong Kong. By analyzing several profitability measures of these 1PO companies from the third year prior to listing up to the fifth year post-listing, it is found that IPO companies＇ operating performances as a whole peak in the year of listing or the year preceding the listing, but exhibit a fall in post-issue profitability with the decline being most pronounced in the first financial year following the year in which the listing take place. Over 30% of these IPOs suffer a loss three years after the offerings. Deterioration of post-issue performance is found to be more severe for smaller finns, highly-geared companies, fast-growing enterprises, companies with lower ownership retention by original shareholders, and companies which have managed earnings upwards at the time of listing. These observations are consistent with the higher agency costs when firms go public and that managers have timed the issue at the peak of the companies＇ long-run performance. Further investigation confirms that IPO companies in general make use of income-increasing accruals to manage their earnings upwards in the year when they go public. The reversal of the accruals in post-issue years further exaggerates the decline in their profitability.
基金supported by the National Natural Science Foundation of China(Nos.21806012,41775127,and 42075112)the Basic Research Fund of CAMS(No.2020Z002)
文摘The incineration of sacrificial offerings is a significant widely practiced custom that is also a kind of neglected air pollution source in China.Our results showed that the emission factors of particulate matter,SO_(2),CO,NO_(x),and VOCs emitted from the incineration of sacrificial offerings with purification systems were reduced by 95%,19%,9%,82%,and 42%,respectively,compared with those without a purification system,revealing a significant effect of the flue gas purification system on reducing particulate matter and gaseous pollutants.The emission level of air pollutants from the incineration of sacrificial offerings remained stable before 2013 and then showed a remarkable decrease after the implementation of China′s Air Pollution Prevention Action Plan in 2013.The emissions of TSP(total suspended particulate),PM_(10),PM_(2.5),and NO_(x)in 2009 were 8222,6106,5656 and 15,878 ton,respectively,obviously higher than 3434,2551,2305 and 8579 ton in 2019.Such trend was affected by both the quantity of incineration and the installation rate of purification systems after the Emission Standard of Air Pollutants for Crematory(GB 13801-2015)issued in China.Distinct spatial distribution of atmospheric pollutants from incineration of sacrificial offerings was found with higher in the east and south of China than the west and north of China,which is proportional to the regional economy and population.The maximum ground-level concentration typically occurred at 0.12-0.2 km from the pollution source,posing potential health risks to people entering and exiting funeral and burial sites and nearby residents.
基金This work is supported by the National Natural Science Foundation of China(22075150)the National Key Research and Development Program of China(2019YFE0118100)+2 种基金L.Ding thanks the National Key Research and Development Program of China(2022YFB3803300)the open research fund of Songshan Lake Materials Laboratory(2021SLABFK02)the National Natural Science Foundation of China(21961160720).
文摘Chalcopyrite,copper indium gallium selenide(Cu(In,Ga)Se_(2),CIGS),as semiconductor materials,have been widely used as absorbers in thin-film solar cells,offering high power conversion efficiency(PCE)and good thermal stability[1−3].Recently,the development of non-traditional photovoltaic(PV)devices such as semitransparent.
