Margin-based ranking and an equivalence between AdaBoost and RankBoost

International Diversification,Ownership Structure,Legal Origin,and Earnings Management:Evidence from TaiwanC HEN-L UNG C HIN*Y U-J U C HEN**T SUN-J UI H SIEH***The primary objective of this study is to investigate the impact of corpo-rate internationalization on earnings management.We also explore themitigating roles of corporate ownership structure,as measured by diver-gence of controlling owner’s control and cash rights,and the proportionof firms that operate in common law countries on earnings management.Using a sample drawn from Taiwan,we find that greater corporateinternationalization is associated with a higher level of earnings man-agement,as proxied by discretionary accruals and the likelihood ofexactly meeting or just beating analyst forecast.Corporate internation-alization is measured by the ratio of foreign assets to total assets,foreign operational country scope,and the number of foreign investees,respectively.In addition,we find that companies can reduce the nega-tive effects of internationalization on earnings management by improv-ing their corporate ownership structures or investing in a higherproportion of common law countries where there is a better investorlegal protection environment and higher information transparency.1.IntroductionOver the past decade,a growing number of listed firms in developed and developing markets have substantially expanded their operations abroad.1Despite the prevalence of international diversification,there is surprisingly little evidence of its effect on earnings management.This paper explores the association between the extent of a firm’s international diversification and earnings *National Chengchi University**Providence University***Providence University1.For example,cross-border investments of U.S.firms have grown by more than700percent (World Trade Organization[2000]),and S&P500firms report that foreign sales account for more than24percent of total sales.In addition,of the ten largest panies listed on the NYSE, almost one-half of their revenues are generated from foreign operations(Meek and Thomas[2004]). In the case of Taiwan,the volume of international trade and foreign direct investment has approached 50percent of gross national product in recent years(Chang[2007]).233234JOURNAL OF ACCOUNTING,AUDITING&FINANCE management.Furthermore,we investigate whether an effective corporate owner-ship structure plays a critical role in mitigating earnings management induced by corporate internationalization.The ownership structure is measured as the diver-gence between the ultimate owner’s voting rights and cash flow rights.Finally, we examine whether the association between corporate internationalization and earnings management is reduced when companies operate in a higher proportion of countries with better legal protections to investors.The first question to be addressed in this paper is whether corporate interna-tional diversification results in a higher degree of earnings management.First, while domestic earnings refers to a single country,foreign earnings encompasses countries from around the world differing drastically in terms of economic condi-tions,political stability,competitive forces,growth opportunities,governmental regulations,and so on(Thomas[2000]).With increased geographic dispersion of firm assets,corporate international diversification thus increases organizational complexity,and in turn increases information asymmetry between managers and investors.Managers may exploit these discretions to make self-maximizing deci-sion,which decreases firm value.For example,Hope and Thomas(2008)show that when information asymmetries induced by international diversification increase,managers are more likely to engage in foreign empire building.To mask the adverse effect of these suboptimal decisions arising from their discre-tion on firm performance,managers have the incentive to engage in aggressive earnings management.Second,expansion into international markets increases the complexity of information processing for investors(Thomas[1999];Callen,Hope, and Segal[2005])and analysts(Duru and Reeb[2002];Tihanyi and Thomas [2005];Herrmann,Hope,and Thomas[2008]).2These results,in conjunction with the findings that managers tend to engage in a higher level of earnings management as information asymmetry increases(e.g.,Dye[1988];Beatty and Harris[1999]; Richardson[2000]),lead to our expectation that managers exploit this additional level of information asymmetry to engage in earnings management.Next,we explore the association between ownership structures of multina-tional firms and earnings management.The primary agency problem in most countries outside the United States is reflected in the conflict of interest between controlling owners and minority owners(La Porta,Lopez-de-Silanes,and Shleifer[1999];Haw,Hu,Hwang,and Wu[2004];Francis,Schipper,and Vin-cent[2005]),and the former generally possess control rights in excess of cash flow rights via stock pyramids and cross-ownership structures.When control divergence increases,the controlling owner’s ability and incentive to expropri-ate minority investors increases also.3Insiders(such as controlling owners or2.For example,Duru and Reeb(2002)document that greater corporate international diversifi-cation is associated with less accurate analyst forecasts.3.Claessens,Djankov,and Lang(2000,84)cite La Porta,Lopez-de-Silanes,and Shleifer’s (1999)statement that,in East Asia,corporate control can be achieved while holding much less than an absolute majority of the stock.In that area,the probability that a single controlling owner holds less than20percent of the stock is very high.This held true in80percent of the cases,across the four East Asian countries.Claessens,Djankov,and Lang(2000)report that the average voting rights held by controlling shareholders in Taiwan is about18.96percent,while the average cash flow rights held by controlling shareholders in Taiwan is about15.98percent.managers)have incentives to conceal private control benefits from outsiders because,if these benefits are detected,outsiders will take disciplinary actions against them (Shleifer and Vishny [1997];Leuz,Nanda,and Wysocki [2003]).Therefore,controlling owners and managers tend to manage earnings in an attempt to mask true firm’s performance and to conceal their private control benefits from outsiders (Leuz,Nanda,and Wysocki [2003];Haw et al.[2004]),particularly in the context of internationalization.In this paper,we hypothesize that an effective corporate ownership structure,as measured by the divergence between controlling owners’cash flow rights and voting rights,plays a critical role in mitigating earnings management induced by corporate internationalization.We further examine whether the degree of earnings management decreases when companies invest in a higher proportion of common law countries.Prior studies (e.g.,La Porta,Lopez-de-Silanes,Shleifer,and Vishny [1997,2000])show that the common law countries (e.g.,the United States and the United Kingdom)offer the best investor protection,while the French-based code law countries offer the least protection.Better law protection limits insiders’ability to acquire private control benefits and reduces their incentives to mask a firm’s performance and manage earnings (Leuz,Nanda,and Wysocki [2003]).Further-more,in market-oriented common law countries,the base of shareholders typi-cally is larger and more diverse,and information asymmetry is more efficiently resolved through public disclosure.Hence,there is a larger demand for account-ing quality (Ball,Kothari,and Robin [2000];Ball,Robin,and Wu [2003]).Therefore,we expect that the pervasiveness of earnings management declines when companies invest in a higher proportion of common law countries.The motivations for using Taiwanese firms’data stem from the following four reasons.First,internationalization may become an indispensable strategy for a firm’s growth in the emerging countries.Taiwan is characterized by a heavy reliance on exports,smaller stock markets,higher ownership concentrations,weaker investor protections,and lower disclosure requirements.Therefore,the effect of internationalization on earnings management in Taiwanese firms should be more pronounced,providing a stronger test of our hypotheses.Second,the relationship between ownership structure and financial report-ing has not been studied in a concentrated ownership context like that in Taiwan,the dominant context outside the United States.In East Asian corpora-tions,the high concentration of ownership nullifies the principal-agent problem between owners and managers as well as the related role of accounting-based managerial contracts.It is interesting to see how the ownership structure of a multinational firm interacts with the extent of earnings management using Taiwanese data.Third,prior literature focuses primarily on the effects of legal protection on a company’s earnings quality and investigates how the legal protection in differ-ent regimes affects a firm’s earnings quality.Unlike prior studies,the current pa-per explores how the earnings quality of a multinational firm is affected by a proportion of foreign investees with better legal protection environment (i.e.,common law countries).We believe that using Taiwanese firms is appropriate to 235INTERNATIONAL DIVERSIFICATION,OWNERSHIP STRUCTURE236JOURNAL OF ACCOUNTING,AUDITING&FINANCE examine whether foreign legal systems have an impact on firms’earnings management.4Finally,the Generally Accepted Accounting Principles(GAAP)in Taiwan are similar to those in the United States.In particular,Taiwan’s segment disclosure rule, Taiwan’s Statement of Financial Accounting Standards No.20,Disclosure of Seg-ment Financial Information(hereafter TSFAS20),is almost identical to U.S.State-ment of Financial Accounting Standards No.131(SFAS131)5and International Accounting Standards No.14(IAS14).Thus,although not many countries require segment disclosures,our findings suggest the importance of these disclosures.Our evidence supports the prediction that in the context of an emerging mar-ket,such as the Taiwanese market,the pervasiveness of earnings management increases in aggressive internationalization.However,such earnings management behavior effects can be mitigated through specific mechanisms.These mecha-nisms include improving ownership structures of multinational firms or investing more heavily in common law countries.This paper contributes to several streams of literature.First,our study con-tributes to literature on the association between internationalization and earnings management.Unlike prior studies(e.g.,Bodnar and Weintrop[1997];Bodnar, Hwang,and Weintrop[2003])that focus on countries of Anglo-Saxon cultural derivation,we use Taiwan’s data and find that corporate internationalization exacerbates earnings management in the context of the code law system.Due to the fact that Taiwan’s GAAP for segment reporting is similar to the USFAS131 and IAS14,and that the nature of corporate ownership structures differs between Taiwan and the Anglo-Saxon countries examined in Bodnar and Weintrop(1997) and Bodnar,Hwang,and Weintrop(2003),our findings provide further under-standing of the impact of corporate ownership structure on earnings management outside the United States and other Anglo-Saxon countries.64.With regard to the legal protection environment of Taiwanese firms engaging in internation-alization,in our sample,some50percent of investees were in common law countries,with the re-mainder in civil law countries.See the median of LAW in Table2.5.TSFAS20requires firms to identify their reportable segments;disclose operating perform-ance based on geographic area,industry classifications,and sales to critical customers and exports overseas classifications.Furthermore,additional reporting of both income statement and balance sheet data are required.This includes information on foreign investee revenue,sales to external customers, and intersegment sales or transfers when these equal or exceed10percent of the combined revenue of all reportable operating segments.These requirements are similar to those of SFAS131.However, SFAS131allows firms not to disclose earnings for nonoperating segments.According to Herrmann and Thomas(2000),only16percent of the companies in their sample continue to disclose geographic earnings after implementation of SFAS131.In addition,the Taiwan Stock Exchange Corporation stipulates that the publicly listed firms must disclose information about their overseas investments through the Market Observation Post System.The information to be disclosed includes the amount invested,foreign investee locations,and the profit or loss from these investments.6.Recent developments in the United States highlight the importance of understanding the quality of financial reporting using IFRS standards(e.g.,Reason[2005];Cook and Taub[2007]; Johnson[2007]).These developments include recent moves by the U.S.Securities and Exchange Commission to allow foreign-private issuers to use IAS as the reporting scheme rather than requiring the use of U.S.GAAPs;joint standard development activities under way by the FASB and the IASB; and suggestions that even U.S.-based issuers may be required to abandon GAAP in favor of IFRS.Second,we contribute to the literature on internationalization and corporate ownership structure by exploring and documenting the effects of the controlling owner’s control divergence of a multinational firm on earnings management.The fundamental agency in most countries stems from the conflict of interest between controlling owner and minority.The results,in combination with the fact that multinational firms possess a higher level of information asymmetry,allow man-agers to engage in a higher degree of earnings management.Hence,it is impor-tant to understand the influence of corporate ownership structure,as measured by control divergence,on earnings management by multinational firms.Obviously,investing corporate assets overseas partially removes them from the domestic court system and judicial processes.Therefore,our third contribution is to exam-ine the effects of the legal regime governing investor protection in the investee companies on earnings management.Prior literature on internationalization im-plicitly assumes that the effects of expansion outside the home country are the same regardless of the countries into which firms expand (e.g.,Duru and Reeb[2002]).However,corporate internationalization may have a differential impact on the degree of earnings management across legal protection regimes within which foreign investees operate.Hence,a combination of better corporate owner-ship structures and foreign legal regimes that protect the investor may mitigate earnings management behavior.Furthermore,this study contributes to the literature on the effectiveness of regulation in providing information valuable to investors.Regulation issues exist both within and across national boundaries,consistent with increasing levels of economic globalization of economic activities and investments.In that regard,there is an increasing emphasis on harmonization of accounting standards,with pressure growing for convergence between International Financial Reporting Standards (IFRS)and U.S.GAAPs.Our findings imply that segment disclosure seems to have great value to investors in understanding foreign operation and seems to decrease information asymmetry between managers and investors,as well as to further reduce earnings management.The rest of this paper is organized as follows.Section 2presents the hypoth-eses we test.Section 3describes our data,sample selection procedure,and research designs.Section 4presents the empirical results and some additional tests.Section 5presents our conclusions.2.HypothesesIt is well documented that expansion into international markets increases the overall organizational complexity and in turn the complexity of information proc-essing for investors (Thomas [1999];Callen,Hope,and Segal [2005])and analysts (Duru and Reeb [2002];Tihanyi and Thomas [2005];Herrmann,Hope,and Thomas [2008]).International expansion typically leads to an increase in overall organizational complexity and in turn hampers the firm’s information 237INTERNATIONAL DIVERSIFICATION,OWNERSHIP STRUCTURE238JOURNAL OF ACCOUNTING,AUDITING&FINANCE environment.As mentioned above,in contrast to domestic earnings,foreign earn-ings encompasses countries from around the world differing drastically in terms of economic conditions,competitive forces,political stability,growth opportuni-ties,governmental regulations,and so on(Thomas[2000]).Thus,with increased geographic dispersion of firm assets,it is presumably more difficult for investors or even analysts to carefully scrutinize the firm’s earnings reports and make accurate assessment of foreign operations.For example,Thomas(1999)shows that investors underestimate the persistence of foreign earnings.Thomas posits that one possible explanation for the existence of market mispricing is that it is difficult for investors to understand fully the origin of firms’foreign earnings (Thomas[1999,265]).7Similarly,Duru and Reeb(2002)and Tihanyi and Thomas(2005)further find that international diversification leads to less accurate analyst earnings forecasts.Thus,the degree of information asymmetry increases with the extent of corporate international diversification.Analytical models(e.g.,Dye[1988];Trueman and Titman[1988])indicate that the level of earnings management increases as information asymmetry increases.In addition,empirical studies(e.g.,Schipper[1989];Warfield,Wild,and Wild[1995];Beatty and Harris[1999];Richardson[2000])further provide support-ing evidence that managers may exploit the informational asymmetry and engage in a higher degree of earnings management.For example,Schipper(1989)and Warfield,Wild,and Wild(1995)argue that when shareholders have insufficient resources,incentives,or access to relevant information to monitor manager’s actions,earnings management can also occur.Thus,we expect that managers of multinational firms may engage in a higher degree of earnings management,by exploiting this additional level of information asymmetry,than otherwise would be the case if listed firms were not internationally diversified.With increased geographic dispersion of firm assets,corporate international diversification leads to not only an increase in overall organizational complexity, but also an increase in managers’discretion over operating decision.Kogut (1983)argues that expansion into international markets increases firms’opera-tional flexibility and allows firms to change value by exploiting the increased uncertainty of the international environment.For example,global manufacturing gives managers additional opportunities to exercise discretion by shifting produc-tion to lower-or higher-cost locations.Bodnar,Tang,and Weintrop(1999)note that operating in multiple geographic locations creates additional options.Thus, corporate internationalization increases the possibility for managers to enjoy more discretion.Under this circumstance,it is presumably apparent that managers may exploit these discretions to make self-maximizing decision,which decreases firm value.For example,Hope and Thomas(2008)show that managers are more7.Khurana,Pereira,and Raman(2003)find that analysts fail to fully incorporate the higher persistence of foreign earnings.They argue that their findings help explain the market mispricing documented by Thomas(2000).likely to engage in foreign ‘‘empire building’’when information asymmetries induced by international diversification increase.Stulz (1990)also documents that increased information asymmetry between managers and investors,arising from international diversification,is likely to lead to overinvestment and misallo-cation of resources.To mask the adverse effect of their discretion and suboptimal decision on firm performance,managers of multinational firms may have strong incentives to engage in aggressive earnings management.The preceding arguments thus suggest a positive association between the firm’s international diversification and the extent of earnings management.These discussions and predictions lead to the first testable hypothesis:H 1:Greater corporate internationalization is associated with a higher degreeof earnings management.Widely dispersed ownership is not the most common form of ownership struc-ture in listed firms around the world.Despite some concentration of ownership in the United States,an even higher ownership concentration exits in other developed and developing countries (La Porta,Lopez-de-Silanes,and Shleifer [1999];Haw et al.[2004];Francis,Schipper,and Vincent [2005]).The fundamental agency problem for listed firms in these countries stems from the conflict of interest between minority shareholders and controlling owners.The latter typically exercise control power in excess of their cash flow rights via stock pyramids and cross-ownership structures.Because a smaller fraction of the firm’s cash flow rights rela-tive to voting rights fails to align controlling owner incentive with those of minor-ity shareholders,controlling owners thus possess incentives and the ability to extract private control benefits (expropriation of the firm’s assets and opportunities,and outright theft)that are not shared by minority shareholders in proportion to the shares owned.Extracting private control benefits,if detected,is likely to invite external intervention by minority shareholders,analysts,stock exchanges,or regu-lators (Haw et al.[2004]).The desire to avoid external monitoring and loss of rep-utation induces insiders to mask or conceal their private control benefits by managing reported earnings (Leuz,Nanda,and Wysocki [2003];Haw et al.[2004]).Haw et al.(2004)also document that earnings management increases as the control divergence of the controlling shareholders increases.In the context of multinational firms,where additional organizational com-plexity and a greater degree of information asymmetry exists between managers and investors,managers might have greater discretion over opportunistic behav-iors.In this paper,we thus hypothesize that a decrease in the degree of diver-gence between the controlling owner’s voting rights and cash flow rights mitigates the effects of international diversification on earnings management.Hence,we propose the second hypothesis as follows:H 2:The association between earnings management and corporate internation-alization is less pronounced when the control divergence of controlling owners decreases.239INTERNATIONAL DIVERSIFICATION,OWNERSHIP STRUCTURE240JOURNAL OF ACCOUNTING,AUDITING&FINANCE An important difference between common law(e.g.,United States)and code law countries(e.g.,Germany)is the manner of resolving information asymmetry between managers and potential users of accounting information.In market-oriented common law countries,the base of shareholders typically is larger and more diverse,and information asymmetry is more efficiently resolved through public disclosure.The demand for high-quality financial disclosure is enforced in a market system,so there is also a higher frequency and expected cost of share-holder litigation(Ball,Kothari,and Robin[2000];Ball,Robin,and Wu[2003]). On the other hand,in planning-oriented code law countries,information asymme-try is more likely to be resolved by‘‘insider’’communication with stakeholder representatives,so demand is lower for high-quality public financial reporting and disclosure(Ball,Kothari,and Robin[2000];Ball,Robin,and Wu[2003]). Consequently,it is well documented that common law countries typically have stronger protection for outside investors(both shareholders and creditors)(i.e., La Porta et al.[2000])8and better accounting quality(La Porta et al.[1998]) than code law countries.9Prior studies show that strong shareholder protection in the marketplace should attenuate management opportunism(Jensen and Mecking[1976];Holmstrom [1979])and in turn reduce their incentives to mask private control benefits by manipulating earnings(Jensen and Mecking[1976];Hung[2001];Leuz,Nanda, and Wysocki[2003]).Stated differently,managers are less likely to behave oppor-tunistically and manipulate earnings in common law countries with strong protec-tion than in code law countries with weak protection.For example,there are many mechanisms for oppressed shareholders to make legal claims against directors in the United States,while there are few such mechanisms in Germany(La Porta et al. [1998]).U.S.managers who materially misstate earnings generally face shareholders’class-action suits and securities regulators’investigations,but German managers rarely face such consequences.As a consequence,U.S.managers are less likely to exhibit such behavior,compared with German managers,due to the higher cost of opportunistic behavior(La Porta et al.[1998];Hung[2001]).Recent research on the effect of legal origin system on earnings quality gen-erally lends support to the above arguments.For example,Hung(2001)finds that the use of accrual accounting negatively affects the value relevance of financial statements in civil law countries with weak shareholder protection.This negative effect,however,does not exist in common law countries.Haw et al.(2004) Porta et al.(1997)also examined legal rules associated with protection of corporate shareholders and the quality of their enforcement in forty-nine countries.In addition,compared with common law countries,civil law countries have the weakest investor protections and the least devel-oped capital markets.9.For example,strict,well-enforced laws that protect minority investors are more a feature of countries with common law traditions than those with civil law traditions.9Well-functioning legal and judicial systems limit insiders’private control benefits by making wealth expropriation legally riskier and more expensive(La Porta et al.[2000]),and shareholder litigation is a mechanism to enforce high-quality financial reporting in common law countries(Ball,Kothari,and Robin[2000]).indicate that earnings management influenced by control divergence is limited more in common law countries than in code law countries.10The stream of literature on cross-listing further shows that cross-listing in common law countries provides a credible commitment to higher-quality disclo-sure.For example,a U.S.cross-listing typically improves transparency by impos-ing disclosure requirements on firms that are more stringent than the disclosure requirements they face in their home country (e.g.,Coffee [1999,2002];Lang,Lins,and Miller [2003]).11As a consequence,firms listing on a U.S.exchange accept the consequence of being subject to an additional layer of monitoring by a variety of U.S.market intermediaries.12A firm’s willingness to be listed in markets with higher transparencies may be considered a signal to investors that the controlling owners will be less willing to exploit the minority owners’inter-ests (Doidge,Karolyi,and Stulz [2004]).In the same vein,companies with greater investments in common law countries are taking actions that render them less capable of exploiting minority investors and in turn are more likely to pro-vide accounting reporting of higher quality.In this paper,we expect,in the context of internationally diversified corpora-tions,that pervasiveness of earnings management declines when companies invest in a higher proportion of common law countries.Unlike the preceding research (Ball,Kothari,and Robin [2000];Leuz,Nanda,and Wysocki [2003];Haw et al.[2004]Leuz,Nanda,and Wysocki ),13where the focus is exclusively on the association between a firm’s financial reporting quality and the legal protection of its home country,this study further examines,in the context of corporate international diversification,the association between the earnings10.In addition to managers’behavior,the legal origin system also has an effect on analysts’forecast behavior.Analysts play an increasingly important role of monitoring managers’behavior in capital markets.Khanna,Palepu,and Chang (2000)and Hope (2003)indicate that in common law countries stronger enforcement of accounting standards and higher quality of accounting are associ-ated with higher analysts earnings forecast accuracy (Hope [2003]).11.For example,cross-listing subjects them to enforcement actions initiated by the U.S.Secur-ities and Exchange Commission,to class action lawsuits filed in the U.S.court,and to scrutiny from U.S.media and analysts.Furthermore,if they raise funds in the United States,these firms are sub-jected to monitoring by underwriters.12.The extant evidence documents that firms listed in countries with better investor protection or transparency (e.g.,United States)experience positive abnormal returns (Foerster and Karolyi[1999]),that they subsequently raise more capital after listing (Lins,Strickland,and Zenner [2005]),that their cost of capital is lower (Hail and Leuz [2004]),that estimates of private benefits of control are lower (Doidge,Karolyi,and Stulz,[2004]),and that firms are valued more highly (Doidge,Karolyi,and Stulz [2004]).13.Haw et al.(2004)found that there was less apparent earnings management by firms when the controlling owner had more voting than cash flow rights in countries where the legal code pro-vided more protection to investors than in countries where the legal code did not so protect the investors.Leuz,Nanda,and Wysocki (2003)found that earnings management was higher in countries where the legal system provided minority owners with fewer rights than in countries where the legal system provided minority owners with greater rights.This finding is consistent with Chin,Kleinman,Lee,and Lin (2006)in the context of the Taiwanese market.Finally,Ball,Kothari,and Robin (2000)reported that less timely and less conservative earnings reports tended to be issued in so-called civil law countries (called code countries by Ball,Kothari,and Robin [2000])than in common law countries.241INTERNATIONAL DIVERSIFICATION,OWNERSHIP STRUCTURE。

qs排名计算方法
QS（Quacquarelli Symonds）是一家全球著名的高等教育机构，
每年发布世界大学排名。

QS排名是根据以下六个指标来计算的：
1. 学术声誉（40%）：通过调查学者对大学的观点和声誉来评估。

2. 雇主声誉（10%）：调查雇主对大学毕业生的看法和实际雇佣情况。

3. 学生-教师比例（20%）：评估学生和教师的比例，以衡量教学质量
和师生互动。

4. 学术师资（20%）：评估教职员工的学术资质、研究产出和引用次
数等。

5. 国际化（5%）：评估国际学生和教职员工比例，以及学校的国际合
作和活动。

6. 研究产出（5%）：评估学校的研究成果、论文引用次数和影响力等。

排名计算方法是将以上六个指标按权重计算得到总分，并据此对
大学进行排序。

具体计算方法QS并没有公开，但他们表示采用了严格
的数据收集和处理流程，确保排名的客观性和准确性。

每年发布的排
名是基于最新的数据和评估方法进行更新的。

需要注意的是，不同的
排名机构可能采用不同的指标和权重，因此排名结果会有所差异。

理；实行科研项目绩效分类评价，突出代表性成果和项目实施效果评价。

我国的科研工作将步入新格局，在新形势下高校如何完善科研绩效评价变得尤为迫切和必要。

科研卓越框架（Research Excellence Framework, REF），是英国高等教育机构科研质量评估的体系，其目的是提升高校的科研成果质量、鼓励创新、促进研究成果的有效应用。

REF在评估的内容、组织和技术方面有很多值得我国借鉴之处。

2.英国高校科研评估体系
科研卓越框架（REF），是英国高等教育机构科研质量评估的体系。

其通过专家小组来开展评估活动，依据REF评估标准对各高等教育机构科研活动的质量进
表 1 英国 REF 评估组织
表2 英国REF (2014) 科研评估指标。

"THE"排名是全球公认的大学评价体系，其参考指标分为五个一级指标：教学、研究、引用、国际展望和产业收入。

在2024年的排名中，这五个一级指标的权重分配分别为：教学占30%，研究占30%，引用占30%，国际展望占7.5%，产业收入占2.5%。

具体来说，“引用”这个一级指标被细化为四个二级指标，分别是研究实力、卓越研究、研究影响力以及专利相关指标。

其中，“研究实力”考察大学整体的引用情况——取大学所有出版物的75%分位数的FWCI；“卓越研究”考察大学在顶尖研究的贡献——取前10% FWCI的论文数量；“研究影响力”考察大学论文被重要论文引用的程度；而新的二级指标“专利”则是衡量一所大学的研究被专利引用的数量。

此外，“产业收入”这个一级指标也引入了一个新的二级指标：“专利”，该指标是衡量一所大学的研究被专利引用的数量。

这些变动使得THE排名更全面地反映了大学的教学质量、研究能力以及与产业的联动效应等方面的表现。

2022年全国硕士研究生招生考试英语(一)模拟卷（江南博哥）材料题根据下面资料，回答1-20题Decades of scientific research show that stress and anxiety are prevalent problems at work, contributing to deficits in employee morale, well-being, andproductivity.1anxiety is caused by a range of2, including issues unrelated to people's jobs, one common and3cause is something specific to the workplace: incompetent leadership.Managers and leaders have a4effect on their employees' stress and anxiety levels.5they say, feel, and do hugely influences their team's6and emotionalwell-being. And the more senior leaders are, the more people they are likely to influence—positively and7.8sadly, far too few leaders are aware that they have this power. And many are overconfident in their leadership skills,9a gap between their perceived and actual levels of10. This explains why even well-meaning bosses may inadvertently11high anxiety levels in their employees and have a12capacity to correct and improve their behavior：13you think you are leading effectively, what is the point of changing?It is for this14that leaders must pay a great deal of15to how they act and communicate. The importance of this is exacerbated during times of increased uncertainty,16we often look to leaders to guide us in the face of fear, to provide uswith17and direction, and, most of all, to give us reasons to18hopeful and optimistic.If you are a manager or a leader, it is useful to19some key psychological lessons about how your behavior—what you say, do, feel, and express—20your team, especially when you are not aware of it.1 [单选题]第（1）题选A.BecauseB.SinceC.WhileD.When正确答案：C参考解析：空格处需要填入一个连词，体现前后两个分句的逻辑关系。

企业辩论赛有关辩题英文回答：As a member of the affirmative team, I passionately advocate for the resolution that technology hassignificantly impacted the workplace in positive ways. The advent of digital tools, automation, and advanced communication systems has revolutionized the way we work, enhancing efficiency, productivity, and collaboration.Technology has streamlined communication by breaking geographical barriers and enabling instant messaging, video conferencing, and remote work. This has fostered seamless collaboration among team members, regardless of their location. The ability to connect with colleagues in real-time enhances decision-making, reduces delays, and promotes a sense of unity. For instance, in today's globalized business landscape, multinational companies caneffortlessly coordinate projects and share expertise across different time zones.Moreover, automation has liberated employees from monotonous and repetitive tasks, freeing up their time to focus on more strategic and creative endeavors. Robotic process automation (RPA) and artificial intelligence (AI) can handle data processing, customer service inquiries, and other routine activities, allowing workers to concentrate on tasks that require human judgment and problem-solving skills. This shift has led to increased job satisfaction and higher levels of employee engagement.Additionally, technology has transformed the way we access and share information. Cloud-based platforms and enterprise resource planning (ERP) systems provide centralized access to data, eliminating the need for multiple databases and fostering a culture of transparency and knowledge-sharing. Employees can easily collaborate on documents, share presentations, and access up-to-date information, which enhances decision-making and improves overall business performance.Furthermore, the proliferation of mobile devices andwearable technology has empowered employees to stay connected and productive on the go. Smartphones, tablets, and laptops allow workers to access data, respond to emails, and complete tasks remotely, increasing flexibility andwork-life balance. This has been particularly beneficial during the COVID-19 pandemic, enabling businesses to maintain continuity and support employees working from home.In conclusion, the impact of technology on theworkplace has been overwhelmingly positive. By enhancing communication, automating tasks, providing access to information, and offering flexibility, technology has transformed the way we work, leading to increased efficiency, productivity, and employee satisfaction.中文回答：作为正方辩手，我热切主张技术在积极方面对工作场所产生了显著影响的决议。

Searching ScopusScopus provides records of articles from thousands of peer-reviewed journals (and other types of document) covering a wide range of subjects (social and policy sciences, health, medicine, sport, management, biology, chemistry, physics, architecture, engineering). Many of Scopus’s search results will include links to full documents. The purpose of this guide is to help you search Scopus effectively - many of the principles covered will also help you search other databases.Contents1. How to use this guide p.12. Accessing Scopus p.23. Selecting your search terms p.34. Entering your search terms p.55. Re-sorting and refining your results p.76. Engaging with abstracts (summaries)p.97. Accessing the full article p.98. Broadening your perspective on a topic p.109. Saving and emailing individual results p.10Saving searches and email alerts: please refer to the guide:/library/pass.bho/infoskills/saveSearchesAlerts-sps.pdf1. How to use this guide:don’t skip this section!Most of the examples in this guide are based on the following assignment title:“Investigate the extent to which rates of attendance impact upon academic achievement by undergraduates”.Work through the whole of this guide. In each section, note the instructions and examples given, and try a search of Scopus following the same instructions. However, whensearching Scopus, use one of your own assignments (or research questions) to help youselect your own search terms (rather than using the examples in this guide).First year SPS students taking SP10159 workshops: use the theme of the article by Roberts and Ravn to help you select your own search terms (you will be using this article as thebasis of your November assignment).2. Accessing Scopusa. You need to access Scopus via the Library website to get full access. Along with mostother library resources, it is best to use the browser, Google Chrome, to access Scopus. Go the Library homepage:https:///home - then, click the link for your subject within the “Subject Resources” section.This will take you to your subject’s library webpages where you will find a link to Scopus in ‘Search the Literature’. Alternatively, search for Scopus via the Library Catalogue.3. Selecting your search termsThink carefully about your search terms before entering them. This will help the database return a stronger set of relevant search results.3a. Identifying sub-themesTo select your select your search terms, identify the key words or phrases within your assignment title/theme (or research question). Consider which words/phrases distinguish your title/theme from any other one. If you identify multiple key terms, each of these represents a ‘sub-theme’ within the overall theme of your assignment.For example, the following are the three ‘sub-themes’ drawn from the assignment title, “Investigate the extent to which rates of attendance impact upon academic achievement by undergraduates”:3b. Identifying alternative words or phrasesi.Think about the potential range of alternative words and phrases that could be usedto describe each separate sub-theme. Consider terminology that you already know from academic books, journal articles, lectures and tutorials, and commonly-used language.Why do this? This will help you decide which words to enter into Scopus’ searchboxes.ii.Also, if you enter a large range of relevant search terms, you are more likely to increase the number of useful search eful tip: You might find it helpfulto write down your alternative words/phrases in separately themed rows e.g.4. Entering your search terms4a. Create multiple search boxesClick ‘+ add search Field’ underneath the search box.In order to create multiple search boxes - you need one box for each of your sub-themes.4b. Organising and entering your search termsEnter each set of search terms (i.e. each sub-theme) into its own separate search box.Enter the word or between each alternative word/phrase.For an explanation of the asterisk*, refer to section 3C of this guide. Here is an example ofa set of organised search terms in Scopus.In the above example, note the following:∙The default AND appears between search boxes. This means that at least one word/phrase from each search box will appear in each of your results.∙You have the option to limit your results to a specific date range. This is not appropriate for all searches (some older articles may still be relevant or frequently cited).4c. Useful search tips!Truncating words using an asterisk *As in the examples above, try using an asterisk where relevant – this might help increase your number of search results. You can add this at the end of the stem of a word to find variations e.g.attend*searches for attend, attend s, attend ing, attend ed, attend ance etc.absen*searches for absen ce, absen ces, absen t, absent ee, absent ees, absent eeism Searching for a specific phraseYou can enter “speech marks” around a phrase so that Scopus searches for only those words in exactly the same order e.g. “university student*”,“student at university”4d. Click the search button (the magnifying glass icon).Take a look at the number of your search results. Scroll down to the ‘subject area’ options in the left-hand column (left of the results). If you are retrieving many irrelevant searchresults, you can refine your results by selecting filters in the left-hand column (e.g. refine by ‘social sciences’). Click a subject filter and then take another look at the number of yoursearch results.5. Re-sorting and refining your results5a. Re-sorting your resultsIf your results appear in date order, re-sort them so that they appear starting with the most relevant. You can also re-sort them in order of those that are most highly cited. The “sort on” options appear just above your search results and to the right.5b. Using “limit” optionsExperiment with ticking/selecting some options in the left-hand column to refine yourresults – for example, you could limit your results by selecting/ticking keyword(s) andclicking the ‘limit to’ button - this appears at both the top and bottom of the column.Note both the ‘view less/more’ and ‘view all’ links in the keywords menu.5c. Retrieving too few results?Click the orange ‘Scopus’ logo (top left-hand corner) to return to your search terms. Consider whether any further terms exist on your topic and if so, add these to the relevant search boxes (again entering the word or in between multiple terms). Try another search. If you still retrieve few results, search more broadly on the topic. You could so this by identifying the least significant of the sub-themes and excluding the associated search terms from your next search.5d. Retrieving too many irrelevant results?Click the orange ‘Scopus’ logo (top left-hand corner) to return to your search terms. Consider whether any of your search terms are of only marginal relevance – if so, remove these and try another search. If you continue to retrieve many irrelevant results, consider whether your topic contains a further sub-theme. If so, enter the search term(s) associated with that sub-theme in a further search box.5e. Proximity searching(an optional step but this can prove useful)Proximity searching is useful where multiple similar variations on a single phrase exist e.g. “social work training” “training of social workers” “teaching social work”…By entering a search term followed by W/ and a number, you can search for two search terms to appear near each other e.g. within 5 words of each other.Place any alternative terms in brackets.“social work*” W/5 (train* OR teach*)If relevant to your topic, undertake a “proximity search” by adapting your search terms (as in the above example) and note down the number of results retrieved……6. Engaging with abstracts (summaries)If you hover just to the right of the “links” button, you will see an option to “showabstract” – click on this to view a summary/abstract of the relevant document i.e. findings and methodologies.Note the terminology used in abstracts. By developing your awareness of relevantterminology, this may help you modify/expand your search terms. In turn, this willpotentially help you retrieve a greater number of relevant results. If you click on an article title within your results, you may also find author key words and subject terms listed –these describe the content of the article and may inspire you to modify your own terms. 7. Accessing the full article6a. Checking online availabilityTo find out whether or not the full text of an article is available for you to read, click the blue and white ‘Links’ button:This button will take you to a “links” page which will provide a link to the full article or atleast the journal website (e.g. if the library subscribes to the relevant journal).6b. If the full article is NOT available online:Search the Library Catalogue via the Library homepage: https:///home - Search for the journal title (not the article title). If we provide the journal and its Catalogue record states ‘copies available’, we provide a print copy (click ‘copies available’ to find out if we hold the relevant issue). If we do not provide the article in any format, and it ispotentially important for your work, please contact your Subject Librarian for advice.8. Broadening your perspective on a topic“Cited by” links and referencesBack to your search results: Note the words times cited to the right of each result. Thistells you the number of times an individual article has been cited/referenced by otherarticles (i.e. those that have been indexed by Scopus). You can click on this to find details of those other articles.It is good practice to consider using such articles to support/extend/challenge yourargument. They may help you demonstrate a broader understanding of the topic, providing you with a more up-to-date perspective.For similar reasons, it is also good practice, where relevant, to follow-up an individualarticle’s own references i.e. use previous articles related to the same topic.9. Saving and emailing resultsa. It is good practice to save multiple copies of selected results so that you have “back-ups”in the event of losing them. To save them, first Click the box next to each individual result of interest.b. Email the selected results to yourself: select the envelope icon. A short online form will appear. Complete the form (e.g. enter your email address and click Send.c. Other export options:Select the Export option just above your search results. A dialog box will appear where you find various options for saving your results. For example:Save the results to a folder of your choice: select Text format and click the blue Export button. The references will appear as a separate file for you save. If the results open up in a separate window, you may need to copy and paste them into a Word document - then save that document.Saving to EndNote: select RIS format and click the blue Export button to create a file. If you use EndNote Desktop, the results will be imported immediately into your EndNote library. If you use EndNote Online, you need to save the file and import into EndNote Online - here are the instructions: https:///guides/how-to-use-endnote-online-library-guides-part-2-downloading-database-references/#scopusTry also searching further library databases (e.g. IBSS). No single database provides details of all articles written on a topic.If you would like any further support in using this database,please contact your Subject Librarian.Peter Bradley: Subject Librarian for Health & SPS: ***************.uk22 November 201911。

上海交通大学附属中学2023-2024学年高三上学期期中英语试题学校:___________姓名：___________班级：___________考号：___________一、用单词的适当形式完成短文Directions: After reading the passage below, fill in the blanks to make the passage coherent and grammatically correct. For the blanks with a given word, fill in each blank with the proper form of the given word; for the other blanks, use one word that best fits each blank.Japan Releases Nuclear Wastewater into the Pacific. How Worried Should We Be?Japan has started releasing wastewater into the ocean. But this isn’t the kind of wastewater 1 flows from city streets into stormwater drains. It’s treated nuclear wastewater used to cool damaged reactors at the Fukushima Daiichi nuclear power plant, 2 (strike) by an earthquake over a decade ago.Since the accident, over 1.3 million tons of nuclear wastewater 3 (collect), treated, and stored in a tank farm at the plant. That storage space is about to run out, the Japanese government says, leaving no choice other than 4 (begin) dumping the wastewater into the Pacific.Japan’s discharge plan involves incrementally (递增地) releasing it over the next three decades, although some experts say it could take longer, given the amount still 5 (produce). Some of Japan’s neighbors are criticizing the plan as unilateral and dangerous. On May 15, South Korea’s opposition leader ridiculed Japanese leaders’ claims that the water is safe enough to drink: “ 6 it is safe enough to drink, they should use it as drinking water.”Now, American scientists are raising concerns that marine life and ocean currents could carry harmful radioactive isotopes (同位素) —also called radionuclides— 7 the entire Pacific Ocean.“It’s a trans-boundary and trans-generational event,” says Robert Richmond, director of the Kewalo Marine Laboratory at the University of Hawaii. “ 8 released into the ocean off of Fukushima is not going to stay in one place.”The radionuclides could be carried by ocean currents, especially the cross-Pacific Kuroshio current. Marine animals that migrate great distances could spread them too. No 9 (worrying) as carriers, Richmond says, are phytoplankton—free-floating organisms thatare the basis of the food chain for all marine life and can capture radionuclides from the Fukushima cooling water. When swallowed, those isotopes may “accumulate in a variety of fish, marine mammals, and humans.”Richmond and Buesseler say that 10 they’ve been allowed access to much of the same data as the IAEA, they remain suspicious. “The root of this problem is that they are moving already with a plan that has not yet shown that it will work,” Buesseler says. “They’re saying, ‘We can make it work. We’ll treat it as many times as it takes.’ If you want to put a nickname on this plan, it’s ‘trust us; we’ll take care of it.’”二、选用适当的单词或短语补全短文Directions:Complete the following passages by using the words in the box. Each word canSelf-Silencing Is Making Women Sick In the late 1980s, Harvard-trained psychologist Dana Jack identified a recurring theme among female patients suffering from depression: a tendency to self-silence, defined as “the tendency to engage in uncontrollable caretaking, pleasing the other, and restriction of self-expression in relationships in an attempt to achievegender norms, was linked to an increased risk of depression.Since then, considerable evidence has revealed that female self-silencing isn’t just tied to psychological issues like depression and eating disorders, but also to physical illness. Most worryingly, it has also been linked to higher risk of premature death. This was true even when 12 such as age, blood pressure, and smoking were taken into account.When women push their feelings down and 13 their needs aside, their health suffers. But it can be difficult for women to do otherwise in cultures that 14 these self-silencing practices. Moms are praised for being painstakingly selfless to the point of self-sacrifice. These 15 standards establish a vicious (恶性的) cycle. For many women, it feels easier—beneficial, even—to silence their needs at the expense of their own health, rather than 16 against the prevailing cultural current.In his best-selling book, The Myth of Normal, physician and author Gabor Mate writes that many of our society’s most “normalized ways of being” are, in fact, 17 toxic. “That ‘not listening to self’ in order to prioritize others’ needs is a significant source of the health-impairing roles women 18 ,” Mate explains. “It is among the medically 19 but extremely harmful ways in which our society’s ‘normal’ imposes a major health cost on women.”To reshape the virtues of womanhood, a new “ 20 ” needs to emerge—one in which we honor our emotions, prioritize our needs, and actively communicate our boundaries. Such a shift requires change on both the individual and societal level, and will by no means be easy. But it’s certainly worth it—after all, women’s lives depend on it.三、完形填空History suggests that societies generally overestimate the short-term implications of new technologies while underestimating longer-term ones. Current experience with artificial intelligence — the technology enabled by machine-learning — suggests we are getting itby AI, and too little about our experience of it so far and corporate plans for exploiting the technology.Although AI has been hiding in plain sight for a decade, it took most people by surprise. The appearance of ChatGPT last November signaled that the world had discovered a powerful new technology. Not for nothing is this new “generative AI” called “ 23 ”: it provides the base on which the next wave of digital innovation will be built.It is also transformational in innumerable ways: it weakens centuries-old conceptions of intellectual property, 24 , and it has the potential radically to increase productivity, reshape industries, change the nature of some kinds of work and so on. On top of that, though, it also raises troubling questions about the 25 of humans and their capabilities.The continuing dispute between the Hollywood studios and screenwriters’ and actors’ unions perfectly illustrates the 26 of the challenges posed by AI. Both groups are up in arms about the way online streaming has reduced their earnings. But the writers also fear their role will be 27 simply to rewriting AI-generated scripts; and actors are concerned that detailed digital scanning 28 by new movie contracts will allow studios to createpersuasive deepfakes of them that studios will be able to own and use “for the rest of eternity (永久), in any project they want, with no permission and no compensation”.So the key question for democracies is: how can we ensure AI is used for human flourishing 29 corporate gain? On this question, the news from 30 is not good.A recent study by two renowned economists, Daron Acemoglu and Simon Johnson, of 1,000 years of technological progress shows that although some benefits have usually trickled (流) down to the 31 , the rewards have — with one exception — invariably gone to those who own and control the technology.The “ 32 ” was a period in which democracies fostered countervailing powers (抵消力量) — civil-society organisations, free media, activists, trade unions and other progressive, technically informed institutions that supplied a steady flow of ideas about how technology could be repurposed for 33 rather than exclusively for private profit. This is the lesson from history that societies confronted by the AI challenge need to relearn.There are some signs that governments may finally have realized the problem. The EU, for example, has an ambitious and far-reaching AI Act that is making its way through the union’s processes. In the US, the Biden administration recently published a “Blueprint for an AI Bill of Rights”, which looks impressive but is 34 just a list of aspirations that some of the big tech companies claim to share.It’s a start — provided governments don’t forget that leaving the implementation of powerful new technologies solely to corporations is always a(n) 35 idea. 21．A．the other way round B．all the way back C．one way or the other D．just in the way22．A．economical B．existential C．economic D．commercial 23．A．distinguished B．prosperous C．pioneering D．foundational 24．A．for example B．by contrast C．in turn D．at most 25．A．prospects B．inspirations C．virtues D．uniqueness 26．A．origin B．extent C．implication D．constitution 27．A．credited B．attributed C．reduced D．exposed 28．A．enabled B．facilitated C．implemented D．possessed 29．A．as well as B．in exchange for C．rather than D．as opposed to 30．A．society B．frontier C．press D．history 31．A．corporations B．masses C．governments D．industries32．A．exception B．reminder C．outcome D．benefit 33．A．scientific discoveries B．energy conservation C．social goodD．job security34．A．supposedly B．essentially C．necessarily D．commonly 35．A．impressive B．sensible C．outdated D．bad四、阅读理解Chinese Teapot Escaping from British Museum Goes ViralChinese state media has praised a viral video series telling the story of a jade teapot coming to life and fleeing the British Museum to make its way back home.The set of three short episodes, entitled Escape from the British Museum, shows the teapot turning into a young woman in a green dress, who then engages a London-based Chinese journalist to help her reunite with her family.It appears to have struck a chord in China after first being released by independent vloggers on Douyin, China’s equivalent to TikTok. By Monday evening, it had reportedly racked up more than 310 million views.The plot line taps into growing Chinese criticism of the British Museum after reports last month that more than 1,500 priceless objects, including gold jewelry, semi-precious stones and glass, were missing, stolen or damaged.In August the state media tabloid Global Times called for the return of Chinese artefacts from the museum “free of charge” in the wake of the controversy.“The huge loopholes in the management and security of cultural objects in the British Museum exposed by this scandal have led to the collapse of a long-standing and widely circulated claim that ‘foreign cultural objects are better protected in the British Museum’,” it said.⑦It strongly supported the video series for touching on a “powerful message” about the importance of cultural heritage and reflecting “Chinese people’s yearning for the repatriationof the Chinese cultural relics”.In a further jibe at the museum, it interpreted the jade teapot’s surprise at the size of the journalist’s residence as depicting the “casual attitude of the British Museum toward Chinese cultural relics, as many of them are crammed into one cabinet for exhibition”.State broadcaster CCTV also gave the short films a glowing review saying: “We are very pleased to see Chinese young people are passionate about history and tradition… We are also looking forward to the early return of Chinese artefacts that have been displaced overseas.”The museum scandal made headlines around the world and revived earlier demands by the Chinese media to restore the country’s relics.The new three-part show has unleashed a wave of nationalism among viewers, with many praising the creative plot that reduced them to tears by showing how the teapot experienced the happiness of returning to China to see pandas and watch a flag-raising ceremony on Tiananmen Square.36．What excuse does Britain give for keeping other nations’ cultural objects in its museum?A．It has taken possession of these objects by all lawful means.B．These objects may come to life, flee their countries and go viral.C．These objects are safer and taken better care of in its museum.D．It is requested by other nations to protect their cultural objects.A．Repair.B．Reflection.C．Return.D．Reserve. 38．Which can we infer from the passage?A．A London-based Chinese journalist has contributed a lot to the viral three-part video series.B．The museum’s flawed management and security systems are involved in the scandal.C．The Britain Museum is under pressure to return the cultural relics to China sooner or later.D．China had already demanded the restoration of its cultural relics before the scandal. 39．What’s the purpose of the passage?A．To appeal to Britain to return China’s cultural objects.B．To introduce a viral video series about a fleeing jade teapot.C．To arouse readers’ concern about Chinese cultural objects abroad.D．To praise Chinese young people’s passion for history and tradition.Apple AirPods Pro (2nd Generation) Wireless Ear Buds with USB-C Charging, Up to 2X More Active Noise Cancelling Bluetooth Headphones, Transparency Mode, Adaptive Audio, Personalized SpatialAudioAbout this item● RICHERA UDIOE XPERIENCE — TheApple-designed H2 chip helps to create more intelligent noise cancellation and deeply immersive sound. The low-distortion, custom-built driver delivers crisp, clear high notes and full, rich bass in stunningdefinition.● NEXT-LEVEL ACTIVE NOISE CANCELLATION— Up to 2x more Active Noise Cancellation fordramatically less noise when you want to focus. Transparency mode lets you hear the world around you, and Adaptive Audio seamlessly blends Active Noise Cancellation and Transparency mode for the best listening experience in any environment.● CUSTOMIZABLE FIT — Includes four pairs of silicone tips (XS, S, M, L) to fit a wide range of ears and provide all-day comfort. The tips create an acoustic seal to help keep out noise and secure AirPodsPro in place.● DUST, SWEAT, AND WA TER RESISTANT — Both AirPods Pro and the MagSafe Charging Case are IP54 dust, sweat, and water resistant, so you can listen comfortably in more conditions.● PERSONALIZED SPATIAL AUDIO — Withsound that suits your unique ear shape along withdynamic head tracking, AirPods Pro deliver an immersive listening experience that places sound all around you. You can also listen to select songs, shows, and movies in Dolby Atmos.● AMORE CAPABLE CASE — Keep track of40．Where can you most probably find the above information about Apple AirPods Pro?A．On a product-review website.B．On Apple’s official website.C．On a travel website.D．On a shopping website.41．How many people gave Apple AirPods Pro a star rating lower than 5?A．About 340.B．About 20.C．About 36.D．About 56. 42．Which of the following statements is TRUE according to the above information?A．Transparency mode creates more intelligent noise cancellation in stunning definition.B．Apple AirPods Pro offers tips of 4 sizes to cater to different needs and ensure security.C．You can press to mute and unmute yourself on calls and switch between listening modes.D．Conversation Awareness automatically pauses music when you interact with people nearby.Many early approaches to language technology—and particularly translation—got stuck in a conceptual dead end: the rules-based approach. In translation, this meant trying to write rules to analyze the text of a sentence in the language of origin, breaking it down into a sort of abstract “interlanguage” and rebuilding it according to the rules of the target language. These approaches showed early promise. But language is full of ambiguities (歧义) and exceptions, so such systems were hugely complicated and easily broke down when tested on sentences beyond the simple set they had been designed for.Nearly all language technologies began to get a lot better with the application of statistical methods, often called a “brute force” approach. This relies on software scanning vast amounts of data, looking for patterns and learning from precedent. For example, in parsing language (breaking it down into its grammatical components), the software learns from large bodies of text that have already been parsed by humans. It uses what it has learned to make its best guess about a previously unseen text. In machine translation, the software scans millions of words already translated by humans, again looking for patterns. In speech recognition, the software learns from a body of recordings and the transcriptions made by humans.Thanks to the growing power of processors, falling prices for data storage and, most crucially, the explosion in available data, this approach eventually bore fruit. Mathematical techniques that had been known for decades came into their own, and big companies with access to enormous amounts of data were ready to benefit.The final advance, which began only about five years ago, came with the arrival of deep learning through digital neural networks (DNNs). These are often claimed to have qualities similar to those of the human brain: “neurons” are connected in software, and connections can become stronger or weaker in the process of learning. But Nils Lenke, head of research for a language technology company, explains matter-of-factly that “DNNs are just another kind of mathematical model,” the basis of which had been well understood for decades. Whatchanged was the hardware being used.Almost by chance, DNN researchers discovered that the graphical processing units (GPUs) used to produce graphics in applications like video games were also brilliant at handling neural networks. The technique has already produced big leaps in quality for all kinds of deep learning, including decoding handwriting, recognizing faces and classifying images. Now they are helping to improve all manner of language technologies, often bringing enhancements of up to 30%. That has shifted language technology from usable at a pinch to really rather good. But so far no one has quite worked out what will move it on from merely good to reliably great.43．According to the passage, which of the following is a problem of the rules-based approach?A．Rules are difficult to identify in some languages.B．It is impossible to find all the rules in a language.C．The rules are often misinterpreted by researchers.D．There are always rules too abstract to understand.44．________ has a part to play in enabling the “brute force” approach to gradually bear fruit?A．The increasing amount of dataB．The falling prices of scanning softwareC．The availability of recordings and transcriptsD．The wider knowledge people have of language45．Which of the following is Nils Lenke most likely to agree with about DNNs?A．They are a big breakthrough.B．They depend more on hardware.C．They are not innovative in nature.D．They haven’t been scientifically proved. 46．What does the writer imply about GPUs?A．They are inferior to DNNs in their quality of deep learning.B．They have made language technology reliably greater than ever.C．They have achieved limited success regarding language technology.D．They help enhance language technologies by means of image classification.五、六选四Nobel economics prize goes to professor for research on the workplace gender gapThe Nobel economics prize was awarded Monday to Harvard University professor Claudia Goldin for research that has advanced the understanding of the gender gap in the labor market. 47 Goldin is just the third woman to win the prize out of 93 economics laureates.Claudia Goldin has studied 200 years of women’s participation in the workplace, showing that despite continued economic growth, women’s pay did not continuously catch up to men’s and a divide still exists despite women gaining higher levels of education than men.“ 48 But when I look at the numbers, I think something has happened in America, that we, in the 1990s, our labor force participation rate for women was the highest in the world, and now it isn’t the highest in the world,” Goldin told The Associated Press. “We have to step back and ask questions about piecing together the family, the home, together with the marketplace and employment,” she said.Goldin’s research does not offer solutions, but it allows policymakers to tackle the entrenched problem, said economist Randi Hjalmarsson, a member of the Nobel committee. “ 49 And therefore, there is no single policy,” Hjalmarsson said. “It’s a complicated policy question because if you don’t know the underlying reason, a certain policy won’t work.” However, “by finally understanding the problem and calling it by the right name, we will be able to pave a better route forward,” Hjalmarsson said.Goldin said that what happens in people’s homes reflects what happens in the workplace, with women often taking jobs that allow them to be on call at home work that often pays less. “Ways in which we can even things out or to create more couple equity also leads to more gender equality,” she said.Goldin had to become a data “detective” as she sought to fill in missing data for her research. 50 “So how did Claudia Goldin overcome this missing data challenge? She had to be a detective to dig through the archives to find novel data sources and creative ways to use them to measure these unknowns,” Hjalmarsson added.A．She explains the source of the gap, and how it’s changed over time and how it varies with the stage of development.B．The Nobel committee credits Goldin with finding missing data to better explain continuing differences between both the pay and work involvement, or participation, of men and women.C．I’ve always been an optimist.D．I looked at women whose jobs went uncounted, such as those who worked on farms alongside their husbands or made clothing at home.E．The announcement went a tiny step to closing the Nobel committee’s own gender gap.F．For parts of history, systematic labor market records did not exist, and, if they did, information about women was missing.六、概要写作51．Directions: Read the following passage. Summarize the main point(s) of the passage in no more than 60 words. Use your own words as far as possible.The great teen sleeping crisis?A recent study found that only around 50% of US teenagers were getting the seven hours of sleep generally considered necessary. The other half were getting on average two hours less. These are worrying figures indeed, especially when you take into consideration latest recommendations from experts that seven to ten hours is best for teenagers.One thing we all need to do is to stop blaming teenagers for their sleeping habits, since they do have a biological excuse for their behaviour. It’s all the fault of the hormone melatonin. When melatonin increases through the body, it’s telling us that it’s time to go to bed. The problem is that in teenagers, melatonin is released two hours later than in adults, meaning that they get the call to go to bed much later than their parents. Then, when they’re forced to wake up in the morning, their melatonin levels are still high and their bodies are urging them to stay in bed. That’s why they find it such a struggle to drag themselves out from under the covers.So what can be done to make life easier for everyone? Well, one simple solution would be to start the school day two hours later. In the US, 40% of all teenagers start school before 8 am, which is clearly far too early for the average teenage brain to function properly. If a 10 am start time was implemented, it would give them a much fairer chance.In addition, teenagers themselves need to take more responsibility for their own sleeping patterns. It’s been proven that people who stick to a regular routine lead far healthier lives. Going to bed and getting up at the same time each day certainly gives your body a head start. Teens can even take a nap in the afternoon if they’re able to make that a regular part of their routine.___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ____________________七、汉译英（整句）52．你认为这两个中东国家之间由来已久的宗教领土冲突该如何解决？(settle) (汉译英) 53．今年夏天，质量上乘的国产电影层出不穷，标志着我国电影产业的一个重要里程碑。

abc world university rankings指标标题：ABC World University Rankings指标解析引言概述：ABC World University Rankings是全球知名的大学排名机构，其指标体系被广泛认可和引用。

本文将从五个大点出发，详细阐述ABC World University Rankings 的指标体系，帮助读者深入了解该排名的依据和意义。

正文内容：1. 教学质量指标1.1 师资力量：教师的学术背景、经验和成就对于教学质量的影响。

1.2 学生-教师比例：合理的学生-教师比例能提供更好的教学环境和个性化教学。

1.3 学生满意度：学生对教学质量的评价，包括教学方法、教学资源等方面。

2. 科研能力指标2.1 科研成果：学校的学术论文发表数量和影响力，以及科研项目的数量和质量。

2.2 科研经费：学校投入科研的经费规模和稳定性，反映科研实力。

2.3 国际合作：学校与国际知名大学、研究机构的合作项目和交流活动。

3. 学术声誉指标3.1 学术声誉调查：通过专家学者的调查，评估学校的学术声誉和国际影响力。

3.2 高被引论文：学校发表的高被引论文数量和质量，反映学术研究的影响力。

3.3 学术荣誉和奖项：学校教师和学生在学术领域的荣誉和奖项，代表学校的学术实力。

4. 国际化程度指标4.1 国际学生比例：学校吸引的国际学生数量和比例，反映学校的国际影响力。

4.2 国际教职员工比例：学校聘请的国际教职员工数量和比例，促进学术交流和多元文化。

4.3 国际合作项目：学校与国际机构的合作项目数量和质量，推动国际交流与合作。

5. 硬件设施指标5.1 图书馆资源：学校图书馆的藏书量、电子资源和服务水平，为学术研究提供支持。

5.2 实验室设施：学校实验室的设备和资源情况，对科研和教学的支持程度。

5.3 校园设施：学校的教学楼、宿舍、运动场等设施情况，为学生提供良好的学习和生活环境。

●１．３本文的基本结构与研究方法１．３．１结构安排本文以人民币汇率制度的适用性为主线，从不同角度分析现行汇率制度在我国的有效性，从而明确汇率制度之后的发展，主要内容分为六个章节。

第一章引言主要介绍了所要研究的主要问题，问题的研究背景与现实意义，并回顾了前人对相关问题的理论研究，明确研究方法与研究思路，为下文的分析奠定了基础。

第二章回顾了人民币汇率制度的演变，对经典的蒙代尔．弗莱明模型进行修正，从定性和定量的角度评价现行的以市场供求为基础，参考一篮子货币的调节、有管理的浮动汇率制度下财政和货币政策的有效性。

第三章主要讨论基于最优货币区理论的货币联盟在现实情况中的运用，先进行理论阐述，再结合欧元区和东亚地区的实际情况进行分析。

第四章首先明确我国目前无法实施自由浮动汇率制度，但同时指出了逐步向该制度形势发展的必要性，提出了实施浮动汇率制度给我国带来的机遇与挑战。

第五章重点从国际贸易角度切入，对我国的汇率水平与进出口贸易额的关系进行协整分析，并论述了人民币汇率对我国在贸易领域的国际竞争力的重要影响。

第六章是对全文的总结和概括。

结合以上分析结果，本章得出了全文的结论，并在分析结论基础上提出了自己的一些政策性建议。

同时，根据研究过程中发现的一些问题和不足，明确了下一步的研究方向。

１．３．２研究方法本文主要采用定性和定量相结合的研究方法。

在理论分析方面，本文比较详细地阐述了蒙代尔一弗莱明模型和最优货币区理论，并根据我国实际情况对经典的蒙代尔一弗莱明模型进行了修正。

在实证分析方面，第二章采用了传统的回归模型得出了现行汇率制度下财政政策和货币政策的政策效果，第五章对所建立的模型进行基于ＶＡＲ模型的实证分析，包括单位根检验、Ｊｏｈａｎｓｅｎ协整检验、Ｇｒａｎｇｅｒ因果检验，通过这些检验来说明结论的可靠性，在此基础上研究汇率制度的真正影响，并为本文所要提出的建议提供充分的依据。

６汇率制度的中间论与两极论在我国的适用性——从政策有效性和贸易收支角度分析作者：王倩学位授予单位：对外经济贸易大学本文链接：/Thesis_Y2389195.aspx。

美国高校教师绩效评价:主体\内容与方法摘要：美国高校教师绩效评价的主体设计中，系主任、学生与同行评价在绩效评价信息来源中所占的重要程度不一；对教师绩效评价时，教学、科研和社会服务在指标体系中受重视的程度显著不同，且偏重量化工具。

虽然美国大学教师绩效评价已经有一定的历史，但是仍面临包括绩效界定不清、绩效维度设定缺乏实证研究支持、绩效评价目的不明确等问题，这些问题也是我国进行教师绩效评价需要思考的内容。

关键词：美国教师绩效评价；教师绩效评价主体；教师绩效评价方法哈佛大学前校长科南特曾说过：“大学的荣誉不在于它的校舍和人数，而在于一代一代教师的质量，一个学校要站得住，教师一定要出色。

”保证高质量教师的前提是建立完善的教师绩效评价体系。

所谓教师绩效评价是对教师在工作中的表现、教师的行为进行评定，以了解教师的工作质量。

对教师进行绩效评价可以使高校的管理者了解教师的工作情况，一方面为教师的晋升、加薪等提供依据：另一方面也可以发现并及时解决教师的问题，促进教师自身发展，提高教育质量。

20世纪80年代，林达达林·汉姆德(Linda Dar-ling，Hammond)等人提出了教师绩效管理的4个基本目标，即教师职业发展、人事决策、学校发展、学校地位判断。

20世纪90年代以来，在国外的教育改革中，基于综合的教师工作评价结果常常作为教师聘用、奖惩、教师职业梯级计划以及教师续用的依据。

本文以美国高校教师绩效评价为例，分析其主体、内容与方法，并探究其存在的问题及对中国的启示。

一、教师绩效评价具有多元主体1、系主任在教师绩效评价信息来源中居于首位学系是许多国家高校内部学术管理结构中最基础的单位，而系主任是学系的主要行政负责人。

派特森(Peltason)曾做过一个生动的描述，在两年制和四年制学院，“无能的校长可以维持一所学校的长期运营，但如果系主任无能，这所学校则无法长期维持”，这一说法形象地说明了系主任工作的重要性。

海氏薪酬体系标杆(英文版)Hays Salary System BenchmarkA well-structured and competitive salary system is essential for the success of any organization. The Hays Salary System Benchmark sets the standard for effective and fair compensation strategies in the business world. This benchmark highlights the factors that need to be considered in developing a comprehensive salary system and provides guidelines for organizations to follow.First and foremost, the Hays Salary System Benchmark emphasizes the need for organizations to conduct thorough market research. This involves analyzing compensation data from similar industries and job roles to determine the average salary levels. By comparing these figures with the organization's existing salaries, organizations can identify any disparities and make adjustments accordingly. This ensures that the salaries offered are competitive and in line with industry standards, helping to attract and retain top talent.Another important aspect of the Hays Salary System Benchmark is the recognition of the importance of job evaluation. This involves assessing the relative worth of different job roles within the organization. Factors such as the level of responsibility, required skills and qualifications, and the impact on organizational success are taken into consideration. This evaluation helps organizations assign appropriate salary ranges to different positions, ensuring that employees are fairly compensated based on the value they bring to the organization.In addition to market research and job evaluation, the Hays SalarySystem Benchmark also emphasizes the need for organizations to have clear salary structures in place. This involves defining salary ranges for each job level and providing guidelines for salary progression. Clear salary structures help employees understand the potential growth opportunities within the organization and provide a transparent framework for salary negotiations. This ensures that employees are rewarded for their efforts and motivates them to perform at their best.The Hays Salary System Benchmark also recognizes the importance of performance-based pay. This involves linking a portion of an employee's salary to their performance, incentivizing employees to achieve and exceed their targets. Performance-based pay can be in the form of bonuses, commission, or profit-sharing schemes, depending on the nature of the job and the organization's goals. This not only helps to drive employee performance but also aligns individual goals with organizational objectives.Furthermore, the Hays Salary System Benchmark highlights the need for organizations to regularly review and update their salary systems. A dynamic business environment requires constant adaptation, and salary systems are no exception. Organizations should monitor market trends, evaluate the effectiveness of their compensation strategies, and make necessary adjustments to remain competitive. Regular review also allows organizations to identify and address any pay gaps or disparities, ensuring fair and equitable compensation for all employees.To summarize, the Hays Salary System Benchmark provides organizations with a comprehensive guide to develop an effectiveand fair compensation strategy. By conducting thorough market research, evaluating job roles, defining clear salary structures, implementing performance-based pay, and regularly reviewing and updating the system, organizations can ensure that their employees are fairly compensated and motivated to achieve excellence. The Hays Salary System Benchmark sets the standard for the industry, giving organizations the tools they need to attract and retain top talent, drive performance, and achieve organizational success.薪酬系统的基础构架是一个组织内部必不可少的部分。

国外企业绩效评判探究综述引言：企业绩效评判是管理学和经济学领域中一项重要的探究内容。

随着全球化和市场竞争的不息进步，国外企业绩效评判探究逐渐成为国内学者们关注的焦点。

本文将从国外企业绩效评判的起源和进步、评判指标体系、评判方法和模型以及将来进步趋势等方面进行全面综述。

一、国外企业绩效评判的起源和进步国外企业绩效评判的起源可以追溯到20世纪50时期，当时人们开始意识到传统的财务指标无法全面评判企业的绩效。

随着管控思想的转变，企业绩效评判标准逐渐从单一的财务绩效指标转向包括财务、非财务和综合指标的多元化体系。

20世纪80时期以来，国外学者在企业绩效评判探究上取得了显著进展，不息提出新的理论和方法。

目前，国外企业绩效评判已经形成了一套相对成熟的框架，并且被广泛应用于实践中。

二、国外企业绩效评判指标体系国外企业绩效评判指标体系是评判企业绩效的基础。

在国外学者的探究中，企业绩效指标主要包括财务指标、顾客满足度、内部运营效率、进修与创新以及社会责任等方面。

其中，财务指标是最常用的指标之一，包括利润率、净资产收益率、现金流等。

顾客满足度和内部运营效率则关注企业与顾客和员工之间的干系，进修与创新则强调企业的创新能力和进修机制。

三、国外企业绩效评判方法和模型在国外学者的探究中，企业绩效评判方法和模型多种多样。

常见的方法包括基于指标权重的加权平均法、投入产出分析法、数据包络分析法、层次分析法等。

此外，还有一些模型被广泛应用于企业绩效评判，如马克思模型、里布金模型和贝茨模型等。

这些方法和模型的应用可以援助企业全面了解自身的绩效状况，制定合理的目标和战略，并进行持续改进。

四、国外企业绩效评判的进步趋势国外企业绩效评判在不息进步的过程中也存在一些问题和挑战。

起首，评判指标体系的选择和构建需要更加科学和系统，针对不同行业和企业特点进行定制化。

其次，评判方法和模型需要更加简易易行，便于企业实施和管理。

此外，企业绩效评判还要重视与战略管理、绩效激励和持续改进等管理领域的密切结合。