Cloud accounting is based on the traditional financial work process, the context of big data, and the necessary trend of future corporate accounting development. Its emergence and rapid development will have a fundame...Cloud accounting is based on the traditional financial work process, the context of big data, and the necessary trend of future corporate accounting development. Its emergence and rapid development will have a fundamental impact on corporate environmental information disclosure. In the big data era of information sharing, companies will have a new understanding of the emergence, balance, and final consideration of social responsibility, and will have new changes in their overall decision-making and information disclosure methods. "Knowing" and "behavior" will be combined on the basis of rational judgment, so that corporate environmental information disclosure is more in line with the overall social development requirements. Based on the background of big data, this article starts with the disclosure of impact factors, footholds, and path choices. It describes the evolution of corporate environmental information disclosure and provides reference suggestions for enterprises to disclose environmental information truthfully and perform social responsibilities.展开更多
Asset-backed securities are developed through complex processes such as asset restructuring and credit enhancement.Therefore,the information asymmetry between issuers and investors is greater compared to traditional s...Asset-backed securities are developed through complex processes such as asset restructuring and credit enhancement.Therefore,the information asymmetry between issuers and investors is greater compared to traditional securities,which imposes higher requirements on information disclosure for asset-backed securities.Asset-backed securities have characteristics such as diversified disclosers,differentiated disclosure content,and specialized risk factors.China has already formulated a series of rules and regulations regarding information disclosure of asset-backed securities.It is imperative to develop specialized laws and regulations for asset-backed securities,encompass original equity holders and credit enhancement agencies as information disclosers,incorporate information such as underlying asset details,cash flow projections,and credit ratings and enhancements into the disclosure content,and improve the legal liability rules to effectively address false disclosures.展开更多
This study focuses on the influence of Chief Executive Officer(CEO)characteristics on environmental information disclosure(EID)in the annual reports of companies listed on the Stock Exchange of Thailand.A regression a...This study focuses on the influence of Chief Executive Officer(CEO)characteristics on environmental information disclosure(EID)in the annual reports of companies listed on the Stock Exchange of Thailand.A regression analysis method is used to explore the relationship between CEO characteristics and corporate environmental disclosure.Pollution-intensive companies are taken as the samples in this study.Results show that financial expertise,educational level,and tenure of CEOs are positively correlated with corporate EID.By contrast,age or gender of CEOs is insignificantly related to EID.展开更多
China's 2007 Open Government Information Regulations is widely considered as a milestone in the country's information policy history and is praised as a"sunshine program".The Environmental Informatio...China's 2007 Open Government Information Regulations is widely considered as a milestone in the country's information policy history and is praised as a"sunshine program".The Environmental Information Disclosure Decree was the first to operationalize these general regulations into a sectoral information disclosure system on environment.This study assessed the implementation of the environmental information disclosure system about six months after the Decree took eect on May 1,2008.Through reviewing the websites of all 31 provincial Environmental Protection Bureaus and the Ministry of Environmental Protection,conducting an experiment with actual information disclosure request,and through interviews with all provincial Environmental Protection Bureaus,this article concluded that the implementation of the environmental information disclosure system still falls short.Future improvements should focus on further publicity of the regulations and decree to enhance public participation,the establishment of an independent evaluation and supervision system for information disclosure,the exchange of experiences and best practices among provincial Environmental Protection Bureaus,and on strengthening the legal status of environmental information disclosure.展开更多
As an innovation in the environmental governance system that breaks the traditional hierarchical structure,environmental protection supervision has not only played a significant role in protecting tangible environment...As an innovation in the environmental governance system that breaks the traditional hierarchical structure,environmental protection supervision has not only played a significant role in protecting tangible environmental rights but also expanded the basic scope of the right to environmental information—part of procedural environmental rights.In the supervision of environmental protection,the objects of the right to environmental information and the subjects of the obligation to provide environmental information have been both expanded,with the focus shifting from government information to Party information and from administrative organs to Party organs.This vividly demonstrates the Communist Party of China’s concrete efforts to protect human rights in the field of the endeavor to build an ecological civilization.At present,the realization of the right to environmental information in environmental protection supervision still faces problems such as insufficient standards and norms,disordered practice and operation,and lack of liability guarantee.In this context,based on renewing relevant subjects’cognition of the right to know in environmental protection supervision,we should further improve and specify the rule for disclosing information about environmental protection supervision,rationally distribute the obligations for information disclosure in environmental protection supervision,and clarify the accountability rules for violating relevant requirements for information disclosure,so as to promote the overall development of the environmental protection supervision system while guaranteeing the realization of the right to environmental information.展开更多
The development of environmental information governance includes three phases: providing for oneself,information disclosure,and public service. And then China is in the transition and transformation of environmental i...The development of environmental information governance includes three phases: providing for oneself,information disclosure,and public service. And then China is in the transition and transformation of environmental information disclosure to the environmental information public service. The core of the transformation is public participation,in the whole procedure of environmental information supply decision making,production,and quality supervision and evaluation,etc. The target path of the environmental information governance reform includes five parts: improvement of public satisfaction,optimizing information disclosure,information quality control,integration of information resources,and multiple supply.展开更多
Taking 248 A-share manufacturing listed companies in 2006 Shanghai Stock Exchange as example, using "index method" to measure level of environmental protection infor-mation disclosure, this paper examines th...Taking 248 A-share manufacturing listed companies in 2006 Shanghai Stock Exchange as example, using "index method" to measure level of environmental protection infor-mation disclosure, this paper examines the factors influencing level of environmental protection information disclosure. The findings show that the disclosure level has improved, but the overall level is still low and unable to satisfy information users; there is positive correlation between corporate size, industry type, accounting firm's type and corporate environmental dis-closure index. The companies of large scale and heavy pollu-tion and those audited by international "Big 4" and domestic "Big 10" accounting firms have a high level of environmental disclosure, while the profitability and financial leverage has no impact on the disclosure level. Finally some suggestions are put forward to establish environmental information disclosure sys-tem in China.展开更多
This study addresses the link between social media use and pro-environmental civic participation considering the moderating effect of social media affordances (public realm) on one hand, and lifestyle behaviors and cl...This study addresses the link between social media use and pro-environmental civic participation considering the moderating effect of social media affordances (public realm) on one hand, and lifestyle behaviors and climate change experiences (personal realm) on the other. We combine communication theory and behavioral models and using a sample of USA individuals (N = 7225) based on the American Trends Panel to predict variations in pro-environmental behavior. We show that social networks rather than information are more effective in predicting pro-environmental behavior. Moreover, a pro-environmental lifestyle as well as climate change experiences at the community level increase the likelihood for pro-environmental participation. However, affordances related to socioeconomic variations generate variations to pro-environmental civic participation. We conclude that in order to capture the depth of pro-environmental civic participation, it is necessary to theoretically and empirically bridge between private and public expressions of pro-environmental awareness.展开更多
With the development of Internet technologies, Internet Based Information System (IBIS) arises with more advantages: Firstly, it is convenient for users to use owing to the introduction of Internet technologies. Secon...With the development of Internet technologies, Internet Based Information System (IBIS) arises with more advantages: Firstly, it is convenient for users to use owing to the introduction of Internet technologies. Secondly, it benefits greatly the data dissemination and data sharing based on Internet. The most important but not the last is that we can establish the information service network supported by its technologies and the facilities of information highway. So, it would be significant to design IBIS to realize the data collection, sharing and dissemination on Internet. There are many factors affecting regional environment. So it is not easy to realize the integrated environmental monitoring. Given this, we designed the Internet based environmental monitoring information system. By the virtue of the Internet based environmental monitoring information system, the management and storage of environmental monitoring data would be easier, which lays the foundation to actualize the environmental monitoring efficiently.展开更多
During the 12^(th)Five-Year Plan period,the environmental protection information work made remarkable achievements,and the construction of nationwide air quality monitoring network was completed; the trinitarian monit...During the 12^(th)Five-Year Plan period,the environmental protection information work made remarkable achievements,and the construction of nationwide air quality monitoring network was completed; the trinitarian monitoring system was established,and environmental emergency command ability enhanced significantly. However,the issues of " information island" and " application silo" are still outstanding,and the application and promotion of new technologies make slow progress; the capacity of information system to support environmental protection business is insufficient,and there is no capacity for decision analysis. In the 13^(th)Five-Year Plan period,it is needed to strengthen the application and promotion of new technologies such as cloud computing,big data,Internet of Things,and spatial information,mainly construct and improve " Cloud Computing Based Environmental Protection( CCBEP) ", " big data platform of ecological environment",and then realize the core objective of improving environmental quality.展开更多
Although it is convenient to exchange data by publishing view, but it may disclose sensitive information. The problem of how to eliminate information disclosure becomes a core problem in the view publishing process. I...Although it is convenient to exchange data by publishing view, but it may disclose sensitive information. The problem of how to eliminate information disclosure becomes a core problem in the view publishing process. In order to eliminate information disclosure, deciding view security algorithm and eliminating information disclosure algorithm are proposed, and the validity of the algorithms are proved by experiment. The experimental results showing, deciding view security algorithm can decide the safety of a set of views under prior knowledge, and eliminating information disclosure algorithm can eliminate disclosure efficiently.展开更多
After the outbreak of the Enron incident in the United States, China’s attention to internal control information disclosure has gradually increased. As a pillar industry of the national economy, real estate industry ...After the outbreak of the Enron incident in the United States, China’s attention to internal control information disclosure has gradually increased. As a pillar industry of the national economy, real estate industry internal control system is sound, which has an important impact on social stability and healthy economic development. Therefore, this paper selects a company in the real estate industry, through the analysis of its internal control information disclosure, finds out its existing problems, and puts forward practical and feasible suggestions.展开更多
More effective environmental pollution control and management are needed due to the increasing environ-mental impacts from a range of human activities and the growing public demands for a better living environment. Ur...More effective environmental pollution control and management are needed due to the increasing environ-mental impacts from a range of human activities and the growing public demands for a better living environment. Urban air pollution is a serious environmental issue that poses adverse impacts on the health of people and the environment in most metropolitan areas. In this paper,we propose a geoinformatics augmented framework of environmental modelling and information sharing for supporting effective urban air pollution control and management. This framework is out-lined in terms of its key components and processes including: 1) an integrated,adaptive network of sensors for envi-ronmental monitoring; 2) a set of distributed,interoperable databases for data management; 3) a set of intelligent,robust algorithms and models for environmental modelling; 4) a set of flexible,efficient user interfaces for data access and in-formation sharing; and 5) a reliable,high capacity,high performance computing and communication infrastructure for integrating and supporting other framework components and processes.展开更多
REMIS is one of key research projects sponsored by the central government. It is recommended to regional EPAs as a main tool of the environmental management. REMIS simulates the functions of the regional EPAs and aime...REMIS is one of key research projects sponsored by the central government. It is recommended to regional EPAs as a main tool of the environmental management. REMIS simulates the functions of the regional EPAs and aimed to improve their management level. The national environmental management information system will base on REMIS.Functional analysis is the kernel of the REMIS system analysis. Data and data flow analysis are used to support the functional analysis.Investigations on the functions of the local EPAs of eight provinces and 12 cities have been taken. The functions were carefully sorted. Modular design method was used in system analysis and system design.The system analysis included functional analysis, data analysis and data flow analysis. The system design is based on the system analysis. HIPO diagram of each modular, data base structure, menu design, selection of hardware and software environment were the main items of the system design.展开更多
Element contents of tree rings and soils near tree roots collected from Deodar cedar (Cedrus deodara (Roxb.) G. Don) and Masson pine (Picks massoniana lamb.) were determined to study the relationship between the angul...Element contents of tree rings and soils near tree roots collected from Deodar cedar (Cedrus deodara (Roxb.) G. Don) and Masson pine (Picks massoniana lamb.) were determined to study the relationship between the angular distribution of element contents in tree rings and the environmental information. The chemical composition and properties of soils are very much complicated, which leads to the non-uniform distribution of the element contents in tree rings. The statistical multi-variable regression method was used to got the information of the tree-centered distribution of element contents in the environment (soil) (C’), C’(z, θj ), from the distribution of element contents in tree rings (C), C(Z, θi), which depends on the plane azimuth angle (θi), i. e., C=C(Z,θi), where Z is the atomic number of the element, with a satisfactory result,though this study is only a primary one.展开更多
基金supported by the Philosophy and Social Science Research Project of Daqing City (Grant No. DSGB2017112)the Postgraduate Innovation Research Project of Heilongjiang Bayi Agricultural University (Grant No. YJSCX2017Y79)
文摘Cloud accounting is based on the traditional financial work process, the context of big data, and the necessary trend of future corporate accounting development. Its emergence and rapid development will have a fundamental impact on corporate environmental information disclosure. In the big data era of information sharing, companies will have a new understanding of the emergence, balance, and final consideration of social responsibility, and will have new changes in their overall decision-making and information disclosure methods. "Knowing" and "behavior" will be combined on the basis of rational judgment, so that corporate environmental information disclosure is more in line with the overall social development requirements. Based on the background of big data, this article starts with the disclosure of impact factors, footholds, and path choices. It describes the evolution of corporate environmental information disclosure and provides reference suggestions for enterprises to disclose environmental information truthfully and perform social responsibilities.
文摘Asset-backed securities are developed through complex processes such as asset restructuring and credit enhancement.Therefore,the information asymmetry between issuers and investors is greater compared to traditional securities,which imposes higher requirements on information disclosure for asset-backed securities.Asset-backed securities have characteristics such as diversified disclosers,differentiated disclosure content,and specialized risk factors.China has already formulated a series of rules and regulations regarding information disclosure of asset-backed securities.It is imperative to develop specialized laws and regulations for asset-backed securities,encompass original equity holders and credit enhancement agencies as information disclosers,incorporate information such as underlying asset details,cash flow projections,and credit ratings and enhancements into the disclosure content,and improve the legal liability rules to effectively address false disclosures.
基金supported by the National Natural Science Foundation of China(Grant Nos.71672194,71372064,and 71431006)Key Projects of Philosophy and Social Sciences Research of Ministry of Education of China(Grant No.16JZD013)+1 种基金Natural Science Foundation of Hunan(Grant No.2017JJ3398)Social Science Foundation of Hunan(Grant No.17YBA407).
文摘This study focuses on the influence of Chief Executive Officer(CEO)characteristics on environmental information disclosure(EID)in the annual reports of companies listed on the Stock Exchange of Thailand.A regression analysis method is used to explore the relationship between CEO characteristics and corporate environmental disclosure.Pollution-intensive companies are taken as the samples in this study.Results show that financial expertise,educational level,and tenure of CEOs are positively correlated with corporate EID.By contrast,age or gender of CEOs is insignificantly related to EID.
基金supported by the National Basic Research Program(973) of China(No.2007CB407307)the National Key Project of Scientific and Technical Supporting Program(No.2008BAC32B07)the Netherlands Royal Academy of Arts and Sciences and the Chinese Academy of Sciences(No.10CDP030)
文摘China's 2007 Open Government Information Regulations is widely considered as a milestone in the country's information policy history and is praised as a"sunshine program".The Environmental Information Disclosure Decree was the first to operationalize these general regulations into a sectoral information disclosure system on environment.This study assessed the implementation of the environmental information disclosure system about six months after the Decree took eect on May 1,2008.Through reviewing the websites of all 31 provincial Environmental Protection Bureaus and the Ministry of Environmental Protection,conducting an experiment with actual information disclosure request,and through interviews with all provincial Environmental Protection Bureaus,this article concluded that the implementation of the environmental information disclosure system still falls short.Future improvements should focus on further publicity of the regulations and decree to enhance public participation,the establishment of an independent evaluation and supervision system for information disclosure,the exchange of experiences and best practices among provincial Environmental Protection Bureaus,and on strengthening the legal status of environmental information disclosure.
基金an initial progress of the“Research on Improving the Central Supervision System of Ecological and Environmental Protection”(Project No.21ZDA088)a National Social Science Foundation Major Project of the Research on the Interpretation of the Spirit of the Fifth Plenary Session of the 19th CPC Central Committee。
文摘As an innovation in the environmental governance system that breaks the traditional hierarchical structure,environmental protection supervision has not only played a significant role in protecting tangible environmental rights but also expanded the basic scope of the right to environmental information—part of procedural environmental rights.In the supervision of environmental protection,the objects of the right to environmental information and the subjects of the obligation to provide environmental information have been both expanded,with the focus shifting from government information to Party information and from administrative organs to Party organs.This vividly demonstrates the Communist Party of China’s concrete efforts to protect human rights in the field of the endeavor to build an ecological civilization.At present,the realization of the right to environmental information in environmental protection supervision still faces problems such as insufficient standards and norms,disordered practice and operation,and lack of liability guarantee.In this context,based on renewing relevant subjects’cognition of the right to know in environmental protection supervision,we should further improve and specify the rule for disclosing information about environmental protection supervision,rationally distribute the obligations for information disclosure in environmental protection supervision,and clarify the accountability rules for violating relevant requirements for information disclosure,so as to promote the overall development of the environmental protection supervision system while guaranteeing the realization of the right to environmental information.
文摘The development of environmental information governance includes three phases: providing for oneself,information disclosure,and public service. And then China is in the transition and transformation of environmental information disclosure to the environmental information public service. The core of the transformation is public participation,in the whole procedure of environmental information supply decision making,production,and quality supervision and evaluation,etc. The target path of the environmental information governance reform includes five parts: improvement of public satisfaction,optimizing information disclosure,information quality control,integration of information resources,and multiple supply.
基金Northwestern Polytechnical University and the support of 2006 and 2007 scientific research project of Xi’an international studies university to this item
文摘Taking 248 A-share manufacturing listed companies in 2006 Shanghai Stock Exchange as example, using "index method" to measure level of environmental protection infor-mation disclosure, this paper examines the factors influencing level of environmental protection information disclosure. The findings show that the disclosure level has improved, but the overall level is still low and unable to satisfy information users; there is positive correlation between corporate size, industry type, accounting firm's type and corporate environmental dis-closure index. The companies of large scale and heavy pollu-tion and those audited by international "Big 4" and domestic "Big 10" accounting firms have a high level of environmental disclosure, while the profitability and financial leverage has no impact on the disclosure level. Finally some suggestions are put forward to establish environmental information disclosure sys-tem in China.
文摘This study addresses the link between social media use and pro-environmental civic participation considering the moderating effect of social media affordances (public realm) on one hand, and lifestyle behaviors and climate change experiences (personal realm) on the other. We combine communication theory and behavioral models and using a sample of USA individuals (N = 7225) based on the American Trends Panel to predict variations in pro-environmental behavior. We show that social networks rather than information are more effective in predicting pro-environmental behavior. Moreover, a pro-environmental lifestyle as well as climate change experiences at the community level increase the likelihood for pro-environmental participation. However, affordances related to socioeconomic variations generate variations to pro-environmental civic participation. We conclude that in order to capture the depth of pro-environmental civic participation, it is necessary to theoretically and empirically bridge between private and public expressions of pro-environmental awareness.
基金Knowledge Innovation Project of CAS No. KZCX02-308
文摘With the development of Internet technologies, Internet Based Information System (IBIS) arises with more advantages: Firstly, it is convenient for users to use owing to the introduction of Internet technologies. Secondly, it benefits greatly the data dissemination and data sharing based on Internet. The most important but not the last is that we can establish the information service network supported by its technologies and the facilities of information highway. So, it would be significant to design IBIS to realize the data collection, sharing and dissemination on Internet. There are many factors affecting regional environment. So it is not easy to realize the integrated environmental monitoring. Given this, we designed the Internet based environmental monitoring information system. By the virtue of the Internet based environmental monitoring information system, the management and storage of environmental monitoring data would be easier, which lays the foundation to actualize the environmental monitoring efficiently.
文摘During the 12^(th)Five-Year Plan period,the environmental protection information work made remarkable achievements,and the construction of nationwide air quality monitoring network was completed; the trinitarian monitoring system was established,and environmental emergency command ability enhanced significantly. However,the issues of " information island" and " application silo" are still outstanding,and the application and promotion of new technologies make slow progress; the capacity of information system to support environmental protection business is insufficient,and there is no capacity for decision analysis. In the 13^(th)Five-Year Plan period,it is needed to strengthen the application and promotion of new technologies such as cloud computing,big data,Internet of Things,and spatial information,mainly construct and improve " Cloud Computing Based Environmental Protection( CCBEP) ", " big data platform of ecological environment",and then realize the core objective of improving environmental quality.
基金Supported bythe Key Project of Ministry of Educationof China(205014)
文摘Although it is convenient to exchange data by publishing view, but it may disclose sensitive information. The problem of how to eliminate information disclosure becomes a core problem in the view publishing process. In order to eliminate information disclosure, deciding view security algorithm and eliminating information disclosure algorithm are proposed, and the validity of the algorithms are proved by experiment. The experimental results showing, deciding view security algorithm can decide the safety of a set of views under prior knowledge, and eliminating information disclosure algorithm can eliminate disclosure efficiently.
文摘After the outbreak of the Enron incident in the United States, China’s attention to internal control information disclosure has gradually increased. As a pillar industry of the national economy, real estate industry internal control system is sound, which has an important impact on social stability and healthy economic development. Therefore, this paper selects a company in the real estate industry, through the analysis of its internal control information disclosure, finds out its existing problems, and puts forward practical and feasible suggestions.
文摘More effective environmental pollution control and management are needed due to the increasing environ-mental impacts from a range of human activities and the growing public demands for a better living environment. Urban air pollution is a serious environmental issue that poses adverse impacts on the health of people and the environment in most metropolitan areas. In this paper,we propose a geoinformatics augmented framework of environmental modelling and information sharing for supporting effective urban air pollution control and management. This framework is out-lined in terms of its key components and processes including: 1) an integrated,adaptive network of sensors for envi-ronmental monitoring; 2) a set of distributed,interoperable databases for data management; 3) a set of intelligent,robust algorithms and models for environmental modelling; 4) a set of flexible,efficient user interfaces for data access and in-formation sharing; and 5) a reliable,high capacity,high performance computing and communication infrastructure for integrating and supporting other framework components and processes.
文摘REMIS is one of key research projects sponsored by the central government. It is recommended to regional EPAs as a main tool of the environmental management. REMIS simulates the functions of the regional EPAs and aimed to improve their management level. The national environmental management information system will base on REMIS.Functional analysis is the kernel of the REMIS system analysis. Data and data flow analysis are used to support the functional analysis.Investigations on the functions of the local EPAs of eight provinces and 12 cities have been taken. The functions were carefully sorted. Modular design method was used in system analysis and system design.The system analysis included functional analysis, data analysis and data flow analysis. The system design is based on the system analysis. HIPO diagram of each modular, data base structure, menu design, selection of hardware and software environment were the main items of the system design.
文摘Element contents of tree rings and soils near tree roots collected from Deodar cedar (Cedrus deodara (Roxb.) G. Don) and Masson pine (Picks massoniana lamb.) were determined to study the relationship between the angular distribution of element contents in tree rings and the environmental information. The chemical composition and properties of soils are very much complicated, which leads to the non-uniform distribution of the element contents in tree rings. The statistical multi-variable regression method was used to got the information of the tree-centered distribution of element contents in the environment (soil) (C’), C’(z, θj ), from the distribution of element contents in tree rings (C), C(Z, θi), which depends on the plane azimuth angle (θi), i. e., C=C(Z,θi), where Z is the atomic number of the element, with a satisfactory result,though this study is only a primary one.
