Over the past two decades,dialogic accounting research has evolved into a distinct field,expanding into what is now recognized as critical dialogic accounting and accountability(CDAA).The integration of critical dialo...Over the past two decades,dialogic accounting research has evolved into a distinct field,expanding into what is now recognized as critical dialogic accounting and accountability(CDAA).The integration of critical dialogic accounting and accountability acknowledges the growing need to recognize diverse pathways within accounting practices,emphasizing the representation of marginalized perspectives,engagement with power dynamics,and the analysis of conflicts,particularly in the context of societal and environmental impacts.Based on these assumptions,the Integrated Popular Reporting(IPR)is intended as a useful practical dialogic tool designed to impartially represent the viewpoints of different stakeholders.The focus extends beyond traditional dialogic accounting,integrating a newer critical lens that explores the implications of digital technology in the reporting process.To explore these advancements,the study investigates the implementation of the City of Bari’s 2020 Integrated Popular Reporting.Leveraging tools such as Talkwalker and employing a longitudinal,interventionist approach along with semi-structured interviews,the study assesses the effects of digital technologies on the dialogic accounting process.The analysis shows that the use of digital technologies has facilitated a more participatory reporting structure,evident in increased citizen engagement and reduced bureaucratic hurdles.Notably,it has enhanced the accuracy of defining citizens’informational needs and addressed pertinent themes ranging from mobility,economy,digitization,regeneration,and employment.Moreover,it underscores the need to address the digital divide and ensure inclusivity across diverse demographics.Ultimately,it contributes to the ongoing discourse on the role of technology in shaping the future of dialogic accounting and its broader implications for societal accountability.展开更多
As editors of general medical journals, we recog-nize that the publication of clinical-research find-ings in respected peer-reviewed journals is the ul-timate basis for most treatment decisions. Publicdiscourse about ...As editors of general medical journals, we recog-nize that the publication of clinical-research find-ings in respected peer-reviewed journals is the ul-timate basis for most treatment decisions. Publicdiscourse about this published evidence of efficacyand safety rests on the assumption that clinical-tri-als data have been gathered and are presented inan objective and dispassionate manner. This dis-course is vital to the scientific practice of medicinebecause it shapes treatment decisions made byphysicians and drives public and private healthcare policy. We are concerned that the current in-tellectual environment in which some clinical re-search is conceived, study participants are recrui-ted, and the data analyzed and reported (or notreported) may threaten this precious objectivity.展开更多
Cases of corporate frauds with financial instruments count on simulacra of accountability.Based on grounded research,this study considered cases that were conducted for years without being detected causing billionaire...Cases of corporate frauds with financial instruments count on simulacra of accountability.Based on grounded research,this study considered cases that were conducted for years without being detected causing billionaire injury to investors.The objective was to present how they bypassed internal controls,corporate governance,and all regulatory apparatus using substantive and symbolic resources at organization level analysis.An extensive analysis allowed perceive a common modus operandi that is described here organized by objectives.This paper also suggests a direction for accountability improvement.展开更多
Accountability is seen as an organisational performance across private and public sector,including statutory bodies.Yet,does accountability prove instilled in part of integrity practices,especially in less mentioned s...Accountability is seen as an organisational performance across private and public sector,including statutory bodies.Yet,does accountability prove instilled in part of integrity practices,especially in less mentioned sector-statutory bodies?This study aims to evaluate the relationship of corporate integrity practices on accountability of Malaysian statutory bodies through questionnaire survey distribution.Based on 194 responses received from top management of Malaysian statutory bodies,it is proven that corporate integrity practices have a positive and significant relationship with accountability.Therefore,statutory bodies are recommended to exercise and implement corporate integrity practices by setting up integrity department and appointing corporate integrity officers.Hence,by upholding corporate integrity practices,it leads to the achievement of accountability of statutory bodies organisations.展开更多
Global financial governance refers to the way in which global financial affairs are managed. As there is no global government, global financial governance typically involves a range of actors including states, as well...Global financial governance refers to the way in which global financial affairs are managed. As there is no global government, global financial governance typically involves a range of actors including states, as well as regional and international organizations aimed at negotiating responses to problems that affect more than one state or region, far from only providing the public good of financial stability through global economy integration and global financial legislation. In geopolitical context of the 21 st century, emerging economies still have maintained a low profile in global financial governance, despite their growing economic power and the rhetoric of being a responsible great power, and there is little evidence that they will seek international leadership. Moreover,compared to the other emerging powers in the BRICS(Brazil, Russia, India, China and South Africa) group,China has under-participated in global governance in terms of contributing personnel, finance and ideas to major multilateral institutions and programs. It is really an interesting question in international economics and politics area. Firstly, this paper examines comparative data on the emerging economies countries' participation in global financial governance and explains the reason why China has relatively low involvement in global financial governance. Secondly, this paper analyzes norms and legitimacy in global financial governance, and thus outlines the emerging economies constraints on public policy of global financial market integration in the light of the foregoing analysis of legitimacy, accountability and democracy. Finally, some global financial governance development strategy and possible policy solutions are discussed as well.展开更多
Several innovative‘participatory sensing’initiatives are under way in East Africa.They can be seen as local manifestations of the global notion of Digital Earth.The initiatives aim to amplify the voice of ordinary c...Several innovative‘participatory sensing’initiatives are under way in East Africa.They can be seen as local manifestations of the global notion of Digital Earth.The initiatives aim to amplify the voice of ordinary citizens,improve citizens’capacity to directly influence public service delivery and hold local government accountable.The popularity of these innovations is,among other things,a local reaction to the partial failure of the millennium development goals(MDGs)to deliver accurate statistics on public services in Africa.Empowered citizens,with access to standard mobile phones,can‘sense’via text messages and report failures in the delivery of local government services.The public disclosure of these reports on the web and other mass media may pressure local authorities to take remedial action.In this paper,we outline the potential and research challenges of a‘participatory sensing’platform,which we call a‘human sensor web.’Digital Africa’s first priority could be to harness continent-wide and national data as well as local information resources,collected by citizens,in order to monitor,measure and forecast MDGs.展开更多
Autopsy reports play a pivotal role in forensic science.Medical examiners(MEs)and diagnostic radiologists(DRs)cross-reference autopsy results in the form of autopsy reports,while judicial personnel derive legal docume...Autopsy reports play a pivotal role in forensic science.Medical examiners(MEs)and diagnostic radiologists(DRs)cross-reference autopsy results in the form of autopsy reports,while judicial personnel derive legal documents from final autopsy reports.In our prior study,we presented a visual analysis system called the forensic autopsy system for e-court instruments(FORSETI)with an extended legal medicine markup language(x-LMML)that enables MEs and DRs to author and review e-autopsy reports.In this paper,we present our extended work to incorporate provenance infrastructure with authority management into FORSETI for forensic data accountability,which contains two features.The first is a novel provenance management mechanism that combines the forensic autopsy workflow management system(FAWfMS)and a version control system called lmmlgit for x-LMML files.This management mechanism allows much provenance data on e-autopsy reports and their documented autopsy processes to be individually parsed.The second is provenance-supported immersive analytics,which is intended to ensure that the DRs’and MEs’autopsy provenances can be viewed,listed,and analyzed so that a principal ME can author their own report through accountable autopsy referencing in an augmented reality setting.A fictitious case with a synthetic wounded body is used to demonstrate the effectiveness of the provenance-aware FORSETI system in terms of data accountability through the experience of experts in legal medicine.展开更多
Purpose:From the perspective of performance standards-based teacher education,this article aimed to address progress and challenges of China’s teacher preparation quality assurance system.Design/Approach/Methods:This...Purpose:From the perspective of performance standards-based teacher education,this article aimed to address progress and challenges of China’s teacher preparation quality assurance system.Design/Approach/Methods:This review is based on policy review and case studies.Retrieving to the existing research literature,this research sorted out the policies related to the quality assurance system for university-based teacher preparation in China.Furthermore,this research selected teacher preparation programs from five cases of teacher education colleges of varied levels and used interviews to analyze their attitudes and measures.Findings:The analysis reveals that the quality system for university-based teacher preparation in China’s educational institutions has gone through two main stages:the building stage and the improvement stage.The internal policy tension in China’s teacher preparation quality assurance system is primarily centralized in the dissociation among and segmentation between the relevant standards for teacher education.There is a distinction between“soft”and“hard”policy standards,and reforming the teacher certification testing system also brings a test-oriented bias and a separation of evaluation from education.Institutions of higher education are expected to follow the path of potential-oriented development and concentrate on cooperative partnerships between local communities and schools so as to nurture innovative,professional future educators with high quality.Originality/Value:This article provides a comprehensive and detailed policy analysis as well as empirical evidence for the quality assurance systemfor university-based teacher preparation in China.展开更多
Sponsored jointly by NSFC and the Office of Inspector General (OIG), US National Science Foundation (NSF), the International Symposium on Accountability in Science Funding was held in Beijing on Oct. 27, 2003. More th...Sponsored jointly by NSFC and the Office of Inspector General (OIG), US National Science Foundation (NSF), the International Symposium on Accountability in Science Funding was held in Beijing on Oct. 27, 2003. More than 60 delegates from 12 countries attended the two-day meeting.展开更多
Objective:The conversations in accountability were designed to gain an understanding of the use and changes to accountability in charities over time,including learning how results are measured.Methods:As part of a lar...Objective:The conversations in accountability were designed to gain an understanding of the use and changes to accountability in charities over time,including learning how results are measured.Methods:As part of a larger study which investigated accountability in charities working to reduce mortality of children younger than 5 years in least developed countries,a multiple-case study comprising semistructured in-depth key informant interviews was conducted to investigate the use and effects of accountability in three charities of differing sizes.Results:Smaller charities tend to use fewer accountability mechanisms than larger ones,whereas the variation in their use between small and medium-sized charities is greater than the variation between medium-sized and large charities.Conclusion:Although accountability has changed over time,charities believe that they are providing the correct amount of accountability-that is,enough to satisfy the perceived demands of their stakeholders but not so much that it detracts from the mission or incurs costs in excess of benefits.However,the tools to determine effectiveness and impact are lacking.展开更多
With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakt...With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakthroughs in the field of science and technology and the iterative upgrading process of products.The traditional business model undoubtedly fails to adapt to the management needs of modern enterprises,while traditional financial practices and knowledge reserves cannot meet these needs.Faced with sudden technological changes and the emergence of financial sharing,financial robots,etc.,there is an urgent need for financial practitioners to transform from traditional financial accounting to value-creating management accounting.In the future,financial professionals with the ability to embrace uncertainty,adapt to environmental changes,and find breakthroughs in uncertain environments will be the most sought-after by enterprises.This paper aims to benchmark the excellent financial management models of large enterprises and conduct thematic research on financial management in large enterprises.It seeks to explore,in the era of big data management accounting,the road and art of creating value in enterprises.The objective is to provide references for colleagues in the financial field and to explore effective ways to generate value for enterprise management ideas,thus serving as a reference point in the financial transformation journey.展开更多
Resorting to the immensely state-centric international legal system to regulate corporate human rights abuses is often viewed as inadequate.Among many proposals aiming at filling the international regulatory gaps,impo...Resorting to the immensely state-centric international legal system to regulate corporate human rights abuses is often viewed as inadequate.Among many proposals aiming at filling the international regulatory gaps,imposing international human rights obligations directly on corporations is a bold one,which,due to profound doctrinal and practical challenges,is yet to be materialized.However,state-owned enterprises(SOEs),given their prima facie''state-business nexus"that blurs the traditional public-private divide,might provide a renewed opportunity to push forward the"direct international corporate accountability^^campaign.This study investigates whether SOEs represent a golden chance for direct corporate accountability in the international legal regime.This study provides a legal analysis supported by case law,and by comparative and empirical research when appropriate.After providing a definitional account of SOEs,it examines the legal status of SOEs under international law.Then,in the reverse direction,it proceeds to explore if the state-business nexus of SOEs as non-state actors could render the argument toward direct international corporation accountability more convincing.Major findings reveal that SOEs,to a limited extent,represent a renewed opportunity to rethink direct corporate accountability under international law.展开更多
The need for a flexible,dynamic,and decentralized energy market has rapidly grown in recent years.As a matter of fact,Industry 4.0 and Smart Grids are pursuing a path of automation of operations to insure all the step...The need for a flexible,dynamic,and decentralized energy market has rapidly grown in recent years.As a matter of fact,Industry 4.0 and Smart Grids are pursuing a path of automation of operations to insure all the steps among consumers and producers are getting closer.This leads towards solutions that exploit the paradigm of public blockchain,which represents the best platform to design flat and liquid markets for which providing trust and accountability to mutual interactions becomes crucial.On the other hand,one of the risks arising in this situation is that personal information is exposed to the network,with intolerable threats to privacy.In this paper,we propose a solution for energy trading,based on the blockchain Ethereum and Smart Contracts.The solution aims to be a concrete proposal to satisfy the needs of energy trading in smart grids,including the important feature that no information about the identity of the peers of the network is disclosed in advance.展开更多
Karst aquifers occur worldwide and exhibit groundwater flow responses that differ considerably from aquifers lacking fractures, bedding planes, and other karst conduits where significant and rapid groundwater flow can...Karst aquifers occur worldwide and exhibit groundwater flow responses that differ considerably from aquifers lacking fractures, bedding planes, and other karst conduits where significant and rapid groundwater flow can occur. The regional, karst Floridan aquifer system underlies the United States (US) Southeastern Coastal Plain Physiographic Region and exhibits hydrologic interconnections with overlying surficial aquifers and throughout other zones of the aquifer system, as is characteristic of other karst aquifer systems. Anthropogenic groundwater declines in this regional karst aquifer system have been documented in published literature for decades, but the impacts of those declines in this coastal plain region and the embedded ecosystems that provide essential and critical habitat for native, endemic, and federally endangered and threatened species have not been considered previously. Those anthropogenic groundwater declines reduce surfacewater levels and flows due to the capture of both groundwater and overland flow of surfacewater, resulting in induced recharge through semi-confining zones and interbasin flow through fractures and other karst conduits. This case study identifies examples from the Greater Okefenokee Swamp Basin study area and comparison areas of how those declines result in loss of historic base flow to surface waters and other capture of surface waters, ultimately increasing saltwater intrusion. Those results alter and degrade the physical, chemical, and biological integrity of the nation’s waters, in violation of the US Clean Water Act (CWA) of 1972. Historic groundwater declines from mining and other anthropogenic groundwater withdrawals from this regional karst aquifer system already threaten the survival and recovery of federally endangered and threatened species, as well as existing and proposed critical habitat for those species within this regional extent, in violation of the Endangered Species Act (ESA) of 1973. This case study and its companion publication (Part 2) appear to be the first to provide scientific support for this regional karst aquifer system as the unifying factor in habitat responses to irreversible groundwater impacts on aquatic and marine ecosystems. These adverse impacts strongly suggest that the extent of the regional Floridan aquifer system should be designated as the Southeastern Coastal Plain Ecoregion for the purpose of managing natural resources. Mining activities continue to expand in our study area, which is the Greater Okefenokee Swamp Basin. Despite that fact, no comprehensive Areawide Environmental Impact Statement (AEIS), similar to the AEIS required for phosphate mining within the Central Florida Phosphate District (CFPD) approximately a decade ago has been conducted for any of the numerous mining projects that are occurring and are proposed within the Greater Okefenokee Swamp Basin. This case study also provides examples of why a comprehensive AEIS is essential to consider all of the adverse direct, indirect, and cumulative impacts of those mining activities to the CWA, the ESA, and the irreversible losses to local economies, because federal agencies responsible for considering those adverse impacts rely on public comments to identify those adverse impacts. The mining activities authorized throughout the regional Floridan aquifer system under Category 44 Nationwide Permits (NWP) result in the same type of adverse impacts as the mining activities evaluated under Individual Permits in that region. Therefore, those Category 44 NWP mining activities also should be required to obtain Individual Permits and be evaluated under an AEIS in the Greater Okefenokee Swamp Basin. This case study also describes how Florida’s assumption of the CWA Section 404 regulatory authority in 2020 severs four sub-basins within the Greater Okefenokee Swamp Basin study area at the state line between Florida and Georgia.展开更多
Somaliland declared independence after the fall of the Central Government of Somalia in 1991. Early peace settlements and state-building efforts led to transitional government and early democratic contestations includ...Somaliland declared independence after the fall of the Central Government of Somalia in 1991. Early peace settlements and state-building efforts led to transitional government and early democratic contestations including presidential elections in a hybrid state framework. This emerging democracy in a conflict-torn region is challenged by weak accountability and power imbalances between the three government branches. Over the past few years, the current ruling party started to engage with foreign companies to carry out exploration activities in onshore blocks utilizing existing information on the distribution of natural resources of oil, and gas and to lesser extent mining. Following an informal auction of selling licenses for resource exploration among various companies, Genel Energy amongst others;Somaliland has no competent institutions in managing revenues for long-term development due to two distinctive factors: 1) absence of strong legal and political frameworks specific to governance of extractive industry;2) weak fiscal regimes across spectrum of extractive companies, the state and investors.展开更多
It is difficult to quantify and certify the greenhouse gas(GHG)emission reduction in the entire process of a project of carbon capture,utilization and storage(CCUS)-enhanced oil recovery(EOR).Under the methodological ...It is difficult to quantify and certify the greenhouse gas(GHG)emission reduction in the entire process of a project of carbon capture,utilization and storage(CCUS)-enhanced oil recovery(EOR).Under the methodological framework for GHG voluntary emission reduction project,the carbon emission reduction accounting method for CCUS-EOR project was established after examining the accounting boundaries in process links,the baseline emission and project emission accounting methods,and the emission and leakage quantification and prediction models,in order to provide a certification basis for the quantification of GHG emission reduction in the CCUS-EOR project.Based on the data of energy consumption,emission and leakage monitoring of the CCUS-EOR industrial demonstration project in Jilin Oilfield,the net emission reduction efficiency is determined to be about 91.1%at the current storage efficiency of 80%.The accounting and prediction of carbon emission reduction for CCUS-EOR projects with different concentrations and scales indicate that within the project accounting boundary,the certified net emission reduction efficiency of the low-concentration gas source CCUS-EOR projects represented by coal-fired power plants is about 37.1%,and the certified net emission reduction efficiency of the high-concentration gas source CCUS-EOR projects represented by natural gas hydrogen production is about 88.9%.The proposed method is applicable to the carbon emission reduction accounting for CCUS-EOR projects under multiple baseline scenarios during the certification period,which can provide decision-making basis for the planning and deployment of CCUS-EOR projects.展开更多
In the era of rapid information development,with the popularity of computers,the advancement of science and technology,and the ongoing expansion of IT technology and business,the enterprise resource planning(ERP)syste...In the era of rapid information development,with the popularity of computers,the advancement of science and technology,and the ongoing expansion of IT technology and business,the enterprise resource planning(ERP)system has evolved into a platform and a guarantee for the fulfilment of company management procedures after long-term operations.Because of developments in information technology,most manual accounting procedures are being replaced by computerized Accounting Information Systems(AIS),which are quicker and more accurate.The primary factors influencing the decisions of logistics firm trading parties are investigated in order to enhance the design of decision-supporting modules and to improve the performance of logistics enterprises through AIS.This paper proposed a novel approach to calculate the weights of each information element in order to establish their important degree.The main purpose of this research is to present a quantitative analytic approach for determining the important information of logistics business collaboration response.Furthermore,the idea of total orders and the significant degrees stated above are used to identify the optimal order of all information elements.Using the three ways of marginal revenue,marginal cost,and business matching degree,the information with cumulative weights is which is deployed to form the data from the intersection of the best order.It has the ability to drastically reduce the time and effort required to create a logistics business control/decision-making system.展开更多
Increasing the efficiency and proportion of photovoltaic power generation installations is one of the best ways to reduce both CO_(2) emissions and reliance on fossil-fuel-based power supplies.Solar energy is a clean ...Increasing the efficiency and proportion of photovoltaic power generation installations is one of the best ways to reduce both CO_(2) emissions and reliance on fossil-fuel-based power supplies.Solar energy is a clean and renewable power source with excellent potential for further development and utilization.In 2021,the global solar installed capacity was about 749.7 GW.Establishing correlations between solar power generation,standard coal equivalent,carbon sinks,and green sinks is crucial.However,there have been few reports about correlations between the efficiency of tracking solar photovoltaic panels and the above parameters.This paper calculates the increased power generation achievable through the use of tracking photovoltaic panels compared with traditional fixed panels and establishes relationships between power generation,standard coal equivalent,and carbon sinks,providing a basis for attempts to reduce reliance on carbon-based fuels.The calculations show that power generation efficiency can be improved by about 26.12%by enabling solar panels to track the sun's rays during the day and from season to season.Through the use of this improved technology,global CO_(2) emissions can be reduced by 183.63 Mt,and the standard coal equivalent can be reduced by 73.67 Mt yearly.Carbon capture is worth approximately EUR 15.48 billion,and carbon accounting analysis plays a vital role in carbon trading.展开更多
Ethnic Tibetans(ETs)typically reside in the remote plateaus of China and possess strong cultural and spiritual values.Their financial decision-making is influenced by economic and physical factors,unique culture,socia...Ethnic Tibetans(ETs)typically reside in the remote plateaus of China and possess strong cultural and spiritual values.Their financial decision-making is influenced by economic and physical factors,unique culture,social norms,and psychological motivators.We conducted an in-person survey of 480 randomly selected ET households across four provinces in rural China.The survey data was analyzed using three different econometric models—probit,ordered probit,and ranked ordered logit—to examine the choice of borrowing from formal or informal credit sources,the number of sources borrowed from,and repayment priority.Our findings indicate that mental accounting plays a significant role in the financial decision-making process of ET households.Additionally,we find that the informal credit source is strongly associated with the financial decisions of ET households.The majority of loans from formal financial institutions are used to meet daily needs,as opposed to purchasing productive inputs.Our results also suggest that strong social relationships and religious beliefs prevent households from defaulting,and that loans from formal financial sources receive repayment priority.China would benefit from promoting inclusive finance and encouraging the adoption of improved agricultural practices to support the prosperity of ET and other minority communities.展开更多
文摘Over the past two decades,dialogic accounting research has evolved into a distinct field,expanding into what is now recognized as critical dialogic accounting and accountability(CDAA).The integration of critical dialogic accounting and accountability acknowledges the growing need to recognize diverse pathways within accounting practices,emphasizing the representation of marginalized perspectives,engagement with power dynamics,and the analysis of conflicts,particularly in the context of societal and environmental impacts.Based on these assumptions,the Integrated Popular Reporting(IPR)is intended as a useful practical dialogic tool designed to impartially represent the viewpoints of different stakeholders.The focus extends beyond traditional dialogic accounting,integrating a newer critical lens that explores the implications of digital technology in the reporting process.To explore these advancements,the study investigates the implementation of the City of Bari’s 2020 Integrated Popular Reporting.Leveraging tools such as Talkwalker and employing a longitudinal,interventionist approach along with semi-structured interviews,the study assesses the effects of digital technologies on the dialogic accounting process.The analysis shows that the use of digital technologies has facilitated a more participatory reporting structure,evident in increased citizen engagement and reduced bureaucratic hurdles.Notably,it has enhanced the accuracy of defining citizens’informational needs and addressed pertinent themes ranging from mobility,economy,digitization,regeneration,and employment.Moreover,it underscores the need to address the digital divide and ensure inclusivity across diverse demographics.Ultimately,it contributes to the ongoing discourse on the role of technology in shaping the future of dialogic accounting and its broader implications for societal accountability.
文摘As editors of general medical journals, we recog-nize that the publication of clinical-research find-ings in respected peer-reviewed journals is the ul-timate basis for most treatment decisions. Publicdiscourse about this published evidence of efficacyand safety rests on the assumption that clinical-tri-als data have been gathered and are presented inan objective and dispassionate manner. This dis-course is vital to the scientific practice of medicinebecause it shapes treatment decisions made byphysicians and drives public and private healthcare policy. We are concerned that the current in-tellectual environment in which some clinical re-search is conceived, study participants are recrui-ted, and the data analyzed and reported (or notreported) may threaten this precious objectivity.
文摘Cases of corporate frauds with financial instruments count on simulacra of accountability.Based on grounded research,this study considered cases that were conducted for years without being detected causing billionaire injury to investors.The objective was to present how they bypassed internal controls,corporate governance,and all regulatory apparatus using substantive and symbolic resources at organization level analysis.An extensive analysis allowed perceive a common modus operandi that is described here organized by objectives.This paper also suggests a direction for accountability improvement.
文摘Accountability is seen as an organisational performance across private and public sector,including statutory bodies.Yet,does accountability prove instilled in part of integrity practices,especially in less mentioned sector-statutory bodies?This study aims to evaluate the relationship of corporate integrity practices on accountability of Malaysian statutory bodies through questionnaire survey distribution.Based on 194 responses received from top management of Malaysian statutory bodies,it is proven that corporate integrity practices have a positive and significant relationship with accountability.Therefore,statutory bodies are recommended to exercise and implement corporate integrity practices by setting up integrity department and appointing corporate integrity officers.Hence,by upholding corporate integrity practices,it leads to the achievement of accountability of statutory bodies organisations.
文摘Global financial governance refers to the way in which global financial affairs are managed. As there is no global government, global financial governance typically involves a range of actors including states, as well as regional and international organizations aimed at negotiating responses to problems that affect more than one state or region, far from only providing the public good of financial stability through global economy integration and global financial legislation. In geopolitical context of the 21 st century, emerging economies still have maintained a low profile in global financial governance, despite their growing economic power and the rhetoric of being a responsible great power, and there is little evidence that they will seek international leadership. Moreover,compared to the other emerging powers in the BRICS(Brazil, Russia, India, China and South Africa) group,China has under-participated in global governance in terms of contributing personnel, finance and ideas to major multilateral institutions and programs. It is really an interesting question in international economics and politics area. Firstly, this paper examines comparative data on the emerging economies countries' participation in global financial governance and explains the reason why China has relatively low involvement in global financial governance. Secondly, this paper analyzes norms and legitimacy in global financial governance, and thus outlines the emerging economies constraints on public policy of global financial market integration in the light of the foregoing analysis of legitimacy, accountability and democracy. Finally, some global financial governance development strategy and possible policy solutions are discussed as well.
文摘Several innovative‘participatory sensing’initiatives are under way in East Africa.They can be seen as local manifestations of the global notion of Digital Earth.The initiatives aim to amplify the voice of ordinary citizens,improve citizens’capacity to directly influence public service delivery and hold local government accountable.The popularity of these innovations is,among other things,a local reaction to the partial failure of the millennium development goals(MDGs)to deliver accurate statistics on public services in Africa.Empowered citizens,with access to standard mobile phones,can‘sense’via text messages and report failures in the delivery of local government services.The public disclosure of these reports on the web and other mass media may pressure local authorities to take remedial action.In this paper,we outline the potential and research challenges of a‘participatory sensing’platform,which we call a‘human sensor web.’Digital Africa’s first priority could be to harness continent-wide and national data as well as local information resources,collected by citizens,in order to monitor,measure and forecast MDGs.
文摘Autopsy reports play a pivotal role in forensic science.Medical examiners(MEs)and diagnostic radiologists(DRs)cross-reference autopsy results in the form of autopsy reports,while judicial personnel derive legal documents from final autopsy reports.In our prior study,we presented a visual analysis system called the forensic autopsy system for e-court instruments(FORSETI)with an extended legal medicine markup language(x-LMML)that enables MEs and DRs to author and review e-autopsy reports.In this paper,we present our extended work to incorporate provenance infrastructure with authority management into FORSETI for forensic data accountability,which contains two features.The first is a novel provenance management mechanism that combines the forensic autopsy workflow management system(FAWfMS)and a version control system called lmmlgit for x-LMML files.This management mechanism allows much provenance data on e-autopsy reports and their documented autopsy processes to be individually parsed.The second is provenance-supported immersive analytics,which is intended to ensure that the DRs’and MEs’autopsy provenances can be viewed,listed,and analyzed so that a principal ME can author their own report through accountable autopsy referencing in an augmented reality setting.A fictitious case with a synthetic wounded body is used to demonstrate the effectiveness of the provenance-aware FORSETI system in terms of data accountability through the experience of experts in legal medicine.
基金This work was supported by“How normal students grow up to be good Teachers:A study on the learning process and effectiveness of normal students under the mechanism of U-G-S cooperative teacher education,”the International joint research project of Faculty of Education,Beijing Normal University(Project No.ICER201905).
文摘Purpose:From the perspective of performance standards-based teacher education,this article aimed to address progress and challenges of China’s teacher preparation quality assurance system.Design/Approach/Methods:This review is based on policy review and case studies.Retrieving to the existing research literature,this research sorted out the policies related to the quality assurance system for university-based teacher preparation in China.Furthermore,this research selected teacher preparation programs from five cases of teacher education colleges of varied levels and used interviews to analyze their attitudes and measures.Findings:The analysis reveals that the quality system for university-based teacher preparation in China’s educational institutions has gone through two main stages:the building stage and the improvement stage.The internal policy tension in China’s teacher preparation quality assurance system is primarily centralized in the dissociation among and segmentation between the relevant standards for teacher education.There is a distinction between“soft”and“hard”policy standards,and reforming the teacher certification testing system also brings a test-oriented bias and a separation of evaluation from education.Institutions of higher education are expected to follow the path of potential-oriented development and concentrate on cooperative partnerships between local communities and schools so as to nurture innovative,professional future educators with high quality.Originality/Value:This article provides a comprehensive and detailed policy analysis as well as empirical evidence for the quality assurance systemfor university-based teacher preparation in China.
文摘Sponsored jointly by NSFC and the Office of Inspector General (OIG), US National Science Foundation (NSF), the International Symposium on Accountability in Science Funding was held in Beijing on Oct. 27, 2003. More than 60 delegates from 12 countries attended the two-day meeting.
文摘Objective:The conversations in accountability were designed to gain an understanding of the use and changes to accountability in charities over time,including learning how results are measured.Methods:As part of a larger study which investigated accountability in charities working to reduce mortality of children younger than 5 years in least developed countries,a multiple-case study comprising semistructured in-depth key informant interviews was conducted to investigate the use and effects of accountability in three charities of differing sizes.Results:Smaller charities tend to use fewer accountability mechanisms than larger ones,whereas the variation in their use between small and medium-sized charities is greater than the variation between medium-sized and large charities.Conclusion:Although accountability has changed over time,charities believe that they are providing the correct amount of accountability-that is,enough to satisfy the perceived demands of their stakeholders but not so much that it detracts from the mission or incurs costs in excess of benefits.However,the tools to determine effectiveness and impact are lacking.
文摘With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakthroughs in the field of science and technology and the iterative upgrading process of products.The traditional business model undoubtedly fails to adapt to the management needs of modern enterprises,while traditional financial practices and knowledge reserves cannot meet these needs.Faced with sudden technological changes and the emergence of financial sharing,financial robots,etc.,there is an urgent need for financial practitioners to transform from traditional financial accounting to value-creating management accounting.In the future,financial professionals with the ability to embrace uncertainty,adapt to environmental changes,and find breakthroughs in uncertain environments will be the most sought-after by enterprises.This paper aims to benchmark the excellent financial management models of large enterprises and conduct thematic research on financial management in large enterprises.It seeks to explore,in the era of big data management accounting,the road and art of creating value in enterprises.The objective is to provide references for colleagues in the financial field and to explore effective ways to generate value for enterprise management ideas,thus serving as a reference point in the financial transformation journey.
文摘Resorting to the immensely state-centric international legal system to regulate corporate human rights abuses is often viewed as inadequate.Among many proposals aiming at filling the international regulatory gaps,imposing international human rights obligations directly on corporations is a bold one,which,due to profound doctrinal and practical challenges,is yet to be materialized.However,state-owned enterprises(SOEs),given their prima facie''state-business nexus"that blurs the traditional public-private divide,might provide a renewed opportunity to push forward the"direct international corporate accountability^^campaign.This study investigates whether SOEs represent a golden chance for direct corporate accountability in the international legal regime.This study provides a legal analysis supported by case law,and by comparative and empirical research when appropriate.After providing a definitional account of SOEs,it examines the legal status of SOEs under international law.Then,in the reverse direction,it proceeds to explore if the state-business nexus of SOEs as non-state actors could render the argument toward direct international corporation accountability more convincing.Major findings reveal that SOEs,to a limited extent,represent a renewed opportunity to rethink direct corporate accountability under international law.
文摘The need for a flexible,dynamic,and decentralized energy market has rapidly grown in recent years.As a matter of fact,Industry 4.0 and Smart Grids are pursuing a path of automation of operations to insure all the steps among consumers and producers are getting closer.This leads towards solutions that exploit the paradigm of public blockchain,which represents the best platform to design flat and liquid markets for which providing trust and accountability to mutual interactions becomes crucial.On the other hand,one of the risks arising in this situation is that personal information is exposed to the network,with intolerable threats to privacy.In this paper,we propose a solution for energy trading,based on the blockchain Ethereum and Smart Contracts.The solution aims to be a concrete proposal to satisfy the needs of energy trading in smart grids,including the important feature that no information about the identity of the peers of the network is disclosed in advance.
文摘Karst aquifers occur worldwide and exhibit groundwater flow responses that differ considerably from aquifers lacking fractures, bedding planes, and other karst conduits where significant and rapid groundwater flow can occur. The regional, karst Floridan aquifer system underlies the United States (US) Southeastern Coastal Plain Physiographic Region and exhibits hydrologic interconnections with overlying surficial aquifers and throughout other zones of the aquifer system, as is characteristic of other karst aquifer systems. Anthropogenic groundwater declines in this regional karst aquifer system have been documented in published literature for decades, but the impacts of those declines in this coastal plain region and the embedded ecosystems that provide essential and critical habitat for native, endemic, and federally endangered and threatened species have not been considered previously. Those anthropogenic groundwater declines reduce surfacewater levels and flows due to the capture of both groundwater and overland flow of surfacewater, resulting in induced recharge through semi-confining zones and interbasin flow through fractures and other karst conduits. This case study identifies examples from the Greater Okefenokee Swamp Basin study area and comparison areas of how those declines result in loss of historic base flow to surface waters and other capture of surface waters, ultimately increasing saltwater intrusion. Those results alter and degrade the physical, chemical, and biological integrity of the nation’s waters, in violation of the US Clean Water Act (CWA) of 1972. Historic groundwater declines from mining and other anthropogenic groundwater withdrawals from this regional karst aquifer system already threaten the survival and recovery of federally endangered and threatened species, as well as existing and proposed critical habitat for those species within this regional extent, in violation of the Endangered Species Act (ESA) of 1973. This case study and its companion publication (Part 2) appear to be the first to provide scientific support for this regional karst aquifer system as the unifying factor in habitat responses to irreversible groundwater impacts on aquatic and marine ecosystems. These adverse impacts strongly suggest that the extent of the regional Floridan aquifer system should be designated as the Southeastern Coastal Plain Ecoregion for the purpose of managing natural resources. Mining activities continue to expand in our study area, which is the Greater Okefenokee Swamp Basin. Despite that fact, no comprehensive Areawide Environmental Impact Statement (AEIS), similar to the AEIS required for phosphate mining within the Central Florida Phosphate District (CFPD) approximately a decade ago has been conducted for any of the numerous mining projects that are occurring and are proposed within the Greater Okefenokee Swamp Basin. This case study also provides examples of why a comprehensive AEIS is essential to consider all of the adverse direct, indirect, and cumulative impacts of those mining activities to the CWA, the ESA, and the irreversible losses to local economies, because federal agencies responsible for considering those adverse impacts rely on public comments to identify those adverse impacts. The mining activities authorized throughout the regional Floridan aquifer system under Category 44 Nationwide Permits (NWP) result in the same type of adverse impacts as the mining activities evaluated under Individual Permits in that region. Therefore, those Category 44 NWP mining activities also should be required to obtain Individual Permits and be evaluated under an AEIS in the Greater Okefenokee Swamp Basin. This case study also describes how Florida’s assumption of the CWA Section 404 regulatory authority in 2020 severs four sub-basins within the Greater Okefenokee Swamp Basin study area at the state line between Florida and Georgia.
文摘Somaliland declared independence after the fall of the Central Government of Somalia in 1991. Early peace settlements and state-building efforts led to transitional government and early democratic contestations including presidential elections in a hybrid state framework. This emerging democracy in a conflict-torn region is challenged by weak accountability and power imbalances between the three government branches. Over the past few years, the current ruling party started to engage with foreign companies to carry out exploration activities in onshore blocks utilizing existing information on the distribution of natural resources of oil, and gas and to lesser extent mining. Following an informal auction of selling licenses for resource exploration among various companies, Genel Energy amongst others;Somaliland has no competent institutions in managing revenues for long-term development due to two distinctive factors: 1) absence of strong legal and political frameworks specific to governance of extractive industry;2) weak fiscal regimes across spectrum of extractive companies, the state and investors.
基金Supported by the PetroChina Science and Technology Project (2021ZZ01-06,2021DJ1101)。
文摘It is difficult to quantify and certify the greenhouse gas(GHG)emission reduction in the entire process of a project of carbon capture,utilization and storage(CCUS)-enhanced oil recovery(EOR).Under the methodological framework for GHG voluntary emission reduction project,the carbon emission reduction accounting method for CCUS-EOR project was established after examining the accounting boundaries in process links,the baseline emission and project emission accounting methods,and the emission and leakage quantification and prediction models,in order to provide a certification basis for the quantification of GHG emission reduction in the CCUS-EOR project.Based on the data of energy consumption,emission and leakage monitoring of the CCUS-EOR industrial demonstration project in Jilin Oilfield,the net emission reduction efficiency is determined to be about 91.1%at the current storage efficiency of 80%.The accounting and prediction of carbon emission reduction for CCUS-EOR projects with different concentrations and scales indicate that within the project accounting boundary,the certified net emission reduction efficiency of the low-concentration gas source CCUS-EOR projects represented by coal-fired power plants is about 37.1%,and the certified net emission reduction efficiency of the high-concentration gas source CCUS-EOR projects represented by natural gas hydrogen production is about 88.9%.The proposed method is applicable to the carbon emission reduction accounting for CCUS-EOR projects under multiple baseline scenarios during the certification period,which can provide decision-making basis for the planning and deployment of CCUS-EOR projects.
基金This work was supported by the Researchers Supporting Project(No.RSP-2021/395),King Saud University,Riyadh,Saudi Arabia.
文摘In the era of rapid information development,with the popularity of computers,the advancement of science and technology,and the ongoing expansion of IT technology and business,the enterprise resource planning(ERP)system has evolved into a platform and a guarantee for the fulfilment of company management procedures after long-term operations.Because of developments in information technology,most manual accounting procedures are being replaced by computerized Accounting Information Systems(AIS),which are quicker and more accurate.The primary factors influencing the decisions of logistics firm trading parties are investigated in order to enhance the design of decision-supporting modules and to improve the performance of logistics enterprises through AIS.This paper proposed a novel approach to calculate the weights of each information element in order to establish their important degree.The main purpose of this research is to present a quantitative analytic approach for determining the important information of logistics business collaboration response.Furthermore,the idea of total orders and the significant degrees stated above are used to identify the optimal order of all information elements.Using the three ways of marginal revenue,marginal cost,and business matching degree,the information with cumulative weights is which is deployed to form the data from the intersection of the best order.It has the ability to drastically reduce the time and effort required to create a logistics business control/decision-making system.
文摘Increasing the efficiency and proportion of photovoltaic power generation installations is one of the best ways to reduce both CO_(2) emissions and reliance on fossil-fuel-based power supplies.Solar energy is a clean and renewable power source with excellent potential for further development and utilization.In 2021,the global solar installed capacity was about 749.7 GW.Establishing correlations between solar power generation,standard coal equivalent,carbon sinks,and green sinks is crucial.However,there have been few reports about correlations between the efficiency of tracking solar photovoltaic panels and the above parameters.This paper calculates the increased power generation achievable through the use of tracking photovoltaic panels compared with traditional fixed panels and establishes relationships between power generation,standard coal equivalent,and carbon sinks,providing a basis for attempts to reduce reliance on carbon-based fuels.The calculations show that power generation efficiency can be improved by about 26.12%by enabling solar panels to track the sun's rays during the day and from season to season.Through the use of this improved technology,global CO_(2) emissions can be reduced by 183.63 Mt,and the standard coal equivalent can be reduced by 73.67 Mt yearly.Carbon capture is worth approximately EUR 15.48 billion,and carbon accounting analysis plays a vital role in carbon trading.
基金financially supported by the Major Program of the National Social Science Foundation of China(No.18BMZ126)。
文摘Ethnic Tibetans(ETs)typically reside in the remote plateaus of China and possess strong cultural and spiritual values.Their financial decision-making is influenced by economic and physical factors,unique culture,social norms,and psychological motivators.We conducted an in-person survey of 480 randomly selected ET households across four provinces in rural China.The survey data was analyzed using three different econometric models—probit,ordered probit,and ranked ordered logit—to examine the choice of borrowing from formal or informal credit sources,the number of sources borrowed from,and repayment priority.Our findings indicate that mental accounting plays a significant role in the financial decision-making process of ET households.Additionally,we find that the informal credit source is strongly associated with the financial decisions of ET households.The majority of loans from formal financial institutions are used to meet daily needs,as opposed to purchasing productive inputs.Our results also suggest that strong social relationships and religious beliefs prevent households from defaulting,and that loans from formal financial sources receive repayment priority.China would benefit from promoting inclusive finance and encouraging the adoption of improved agricultural practices to support the prosperity of ET and other minority communities.
