Financial analysis has always been a particular focus of scholars around the world. With the development of economy, domestic and foreign scholars continue to improve their financial analysis methods. However, there are few literatures to study the development process of financial analysis and the important factors that affect enterprise value. Based on this situation, this paper systematically reviews and sorts out the relevant research results of the origin and the development of the financial analysis. Then it introduces the driving factors of the enterprise value from financial and non-financial aspects and the valuation methods that are concerned mainstream. At the end of this paper, it raises potential problems with current mainstream valuation methods by comparing the calculated results with the actual results and put forward the possible improvement direction to solve these problems. Hope this paper can provide useful reference for scholars to further study this problem.

In recent years, rumors have had a devastating impact on society, making rumor detection a significant challenge. However, the studies on rumor detection ignore the intense emotions of images in the rumor content. This paper verifies that the image emotion improves the rumor detection efficiency. A Multimodal Dual Emotion feature in rumor detection, which consists of visual and textual emotions, is proposed. To the best of our knowledge, this is the first study which uses visual emotion in rumor detection. The experiments on real datasets verify that the proposed features outperform the state-of-the-art sentiment features, and can be extended in rumor detectors while improving their performance.

With the continuous development of smart bus systems, higher requirements are expected for the accuracy and timeliness of the real‐time statistics of bus passengers. Although the statistical method of image and video processing based on deep learning has higher accuracy, it has higher requirements on the computing power and hardware equipment of the computer. A traditional solution is cloud computing, but cloud computing cannot meet real‐time requirements due to long‐distance transmission. In order to meet the real‐time demand, it can be offloaded to the edge of the network and processed by edge servers. In edge computing, the location of the edge server will have a great impact on the access delay and the traffic load in the edge network. Currently, few people optimize the traffic load in the edge network during the placement process. In view of this, an edge server placement algorithm for task offloading, named ESPTO, is designed to balance the average delay and traffic load under the control of each edge server while minimizing the average delay and traffic load in the edge network. First, a decomposition‐based multi‐objective evolutionary algorithm (MOEA/D) is used to find a better set of placement strategies, and then the optimal placement strategy is obtained through TOPSIS. Experimental results based on the Hangzhou bus station dataset prove the effectiveness of ESPTO.