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This paper reports on the feedback of a
case study on peer-teaching activity in a third year university mathematics
course. The objective of the peer-teaching activity was to motivate learning
and raise student commitment. From the questionnaires conducted, students
welcomed the peer- teaching activity and their learning motivation was also improved.
Building the prediction model(s) from the
historical time series has attracted many researchers in last few decades. For
example, the traders of hedge funds and experts in agriculture are demanding
the precise models to make the prediction of the possible trends and cycles.
Even though many statistical or machine learning (ML) models have been
proposed, however, there are no universal solutions available to resolve such
particular problem. In this paper, the powerful forward-backward non-linear
filter and wavelet-based denoising method are introduced to remove the high
level of noise embedded in financial time series. With the filtered time
series, the statistical model known as autoregression is utilized to model the
historical times aeries and make the prediction. The proposed models and
approaches have been evaluated using the sample time series, and the
experimental results have proved that the proposed approaches are able to make
the precise prediction very efficiently and effectively.
In order to examine whether the internal control quality affects the M&A performance (stock market return and accounting return) of acquiring firms after the Chinese SOX (Sarbanes-Oxley Act) issued, we select 126 mergers and acquisitions (M&A) deals of Chinese non-financial listed companies on Shanghai and Shenzhen Stock Exchange in 2010 from the CSMAR (China Securities Market & Accounting Research) Database. And we use content analysis to construct a score to quantify the internal control quality of Chinese listed companies. We examine the relationship between the quality of internal controls and the performance of bidding firms with event study and multivariate regression analysis. Our results indicate that the internal control quality of acquirers is positively related to the accounting rates of firms. The higher quality of internal control means that acquirers with better internal control system would be more likely to benefit from M&A activities and create more value for the their own companies and shareholders. Another result is that investors on the stock market are more optimistic about M&A activity lauched by firms which enjoy higher ICQS (the Internal Control Quality Score).
In modern China, the
development of the economy is rapid; it mainly includes the creation of many
companies. However, it is a double edged sword which may lead to economic
development, but it also has a lot of problems. This paper mainly regards the corporate
internal control system as the research object. Through the Zhong Xin Fu Tai
cases, it found problems from specific aspects and the overall level of
internal control audit, and identified the problems and then proposed appropriate
recommendations for improvement.