With the emergence and tremendous growth of text mining, a computer-assisted approach for capturing sentiment viewpoints from textual data is gradually becoming a promising field, particularly when researchers are increasingly facing the problem of filtering bunches of useless information without capturing the essence in the big data era. This study aims at observing and classifying the sentiment orientation in CEO letters, digging the main corporate social responsibility (CSR) themes, and examining the effectiveness of CEO letters’ sentiment on forecasting financial performance. A specific sentiment dictionary has been proposed to identify and classify the sentiment orientation in CEO letters by utilizing the appraisal theory. Additionally, the qualitative data analysis software NVivo is applied to explore the CSR topics. Furthermore, a modified Altman’s Z-score model and machine-learning approach are employed to predict financial performance. The results of preliminary evaluations validate that approximately 62.14% of the texts represent positive polarity even when companies are not in a promising economic situation. The CSR themes mainly focus on business ethical responsibility, particularly ethical activities. Among various machine-learning approaches, the logistic regression approach is appropriate for predicting financial performance with the state-of-the-art accuracy of 70.46 %. The encouraging results indicate that the sentiment information inCEO letters is a vital factor for anticipating financial performance. This work not only offers a new analytic framework for associating linguistic theory with computer science and economic models but will also improve stakeholders’ decision-making.
Content-Based Instruction (CBI) is considered effective not only in mastering language skills, but also in acquiring the content knowledge of business subjects. WeChat, a popular communicative and interactive platform, is acknowledged as a new instrument to improve verbal teaching proficiency and obtain relevant information. The integration of three major CBI models and WeChat Mobile Learning can form three applicable phases of Business English teaching, which is an innovative but challenging teaching approach for business English teaching.
Corporate social responsibility is becoming a very popular tool for companies in outlining their own strategies (Stancu, Grigore, & Rosca, 2011). Different approaches have been developed to perform corporate social responsibility due to increased market competition. The purpose of this essay is to analyze the importance of carrying out corporate responsibility by demonstrating three different approaches: value creation, risk management, and corporate philanthropy. This will include a particular focus on the advantages and disadvantages of these approaches to extended performance reporting, followed by recommendations and suggestions with an emphasis on the importance of corporate social responsibility. Finally, with detailed analysis, it will be demonstrated that there is not a perfect approach which can meet all the requirements from companies. The approaches to Corporate Extended Performance Reporting for realizing corporate social responsibility still lack sophistication and maturity.
Host factors play an essential role in virus replication and pathogenesis. Although UAF1 is well known to form complexes with ubiquitin-specific proteases, little is known about the function of the UAF1 protein itself.
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