On the informationization of accounting information in China： The perspective of accounting information systems and its regulatory framework in the USA

The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems＇ responses to those milestones.

Opportunistic Usage of Maritime VHF Band—Deployment Challenges for a New Regulatory Framework

Similarly to other domains, maritime community requests for broadband services have been significantly increasing. Worldwide navigation footprint and the lack of practical alternatives to Satellite Communications (SATCOM) empower VHF band as the natural choice to support most of those demands. Nevertheless, the major challenge for an implementation of maritime broadband VHF services is unquestionably the spectrum availability and management. Eventually, the solution must include spectrum sharing, using a Cognitive Radio (CR) based approach, but unfortunately current regulatory framework and spectrum management regime are not appropriate for such concepts and emerging technologies. To overcome such constraints, it is necessary to address a whole field of regulatory and standardization issues in order to prepare an evolution towards a more flexible and dynamic approach to spectrum management and a transition that would ensure incumbents live operations and legacy systems. The required paradigm change encompasses a new policy definition, an enforcement mechanism implementation and a comprehensive transition plan. The presented analysis pretends to address the regulatory feasibility of a framework change, discusses its evolving process and points some challenges related with practical aspects associated to Quality of Service (QoS) enforcement metrics definition, centering the arguments in maritime VHF band.

Differential expression of exosomal circRNAs and regulatory framework genes in myocardial infarction patients with cardiac remodeling in response to Tongguan Capsules

Objective:Cardiac remodeling when myocardial infarction(MI)is achieved is an established prognostic factor for function-related damage and failure of hear that happen progressively.Tongguan Capsules(TGC),i.e.,a Chinese herbal treatment with patent has been previously demonstrated its potential benefits in cardiac function,but little is known about related mechanisms.This study sought to isolate and characterize exosomal circRNA profiles from post-MI cardiac remodeling patients in response to TGC,and further explore the possible molecular mechanisms.Methods:Exosomes were isolated from the plasma and analyzed by the detection of protein marker expression and transmission electron microscopy.This study employed DESeq2 package within Bioconductor for exploring circRNAs and determining the circRNA with differential expressions.Co-expression investigation was performed with the use of a weighted correlation framework.An investigation was conducted on the molecular framework and channels of different circRNA based on the investigation system of the and Kyoto Encyclopedia of Genes and Genomes(KEGG)Gene Ontology(GO)channels.The prediction was conducted for circRNA-miRNA interactions on the basis of frequently employed target prediction software,and the framework was built with the use of Cytoscape software.Results:In total,33084 circRNAs were detected in all chromosomes and 10065 circRNAs were identified with the use of circBase.Of them,40,207 and 258 differentially expressed circRNAs were detected between the MI group and control,MI and TGC groups,and the control and TGC groups.The differentially expressed circRNAs between the MI group and control,MI group and TGC group,and control and TGC group were significantly enriched in microtubule nucleation(BP,GO:0007020),protein binding(MF,GO:0005515),regulation of natural killer cell mediated cytotoxicity(BP,GO:0042269)corresponding to the cell cycle(hsa04110),lysine degradation(hsa00310)and lysine degradation(hsa00310)in KEGG channel investigation.Module_darkorange2 indicated the most differentiation with other modules by WGCNA investigation.This study employed a total of 14 circRNAs and 8 miRNAs which have significant interactions with each other for building the circRNA-miRNA frameworks,which indicated that has-miR-619-5p,has-miR-1268a and hasmiR-1285‐3p were under the regulation of a higher amount of circRNAs as compared with other miRNAs.Conclusion:In conclusion,different mechanisms and channels participated in the pathological processes associated with cardiac remodeling following MI.The altered circRNAs are likely to be critical to the cardioprotection of TGC through the circRNA-miRNA frameworks.

Analysis of Challenges Related to Poor Environmental Regulatory Framework on Mineral Exploration Projects: A Case of Tanzania

In the United Republic of Tanzania (URT), all environmental issues related to the mining industry are regulated according to two principle Acts: The Mining Act and the Environmental Management Act, and their respective regulations. The current acts were enacted in 2010 and 2004 respectively. Mineral exploration (that includes all on-site activities performed before a mining project is declared feasible) projects in URT appears to be “unforgotten phenomena” in the two major legislative documents, when it comes to environmental considerations. This phenomenon is believed to be causing detrimental effects to the environment. This paper, therefore, analyzes the current environmental regulatory framework on mineral exploration projects in URT and discusses few examples in which mineral exploration projects have caused damage to the indigenous environment. Furthermore, this study reviews environmental regulatory frameworks from other few countries in comparison with existing environmental regulatory framework prevailing in URT.

Towards a Global Regulatory Framework for Cross-Border Data Flows——Fundamental Concerns and the China’s Approach

Cross-border data flows not only involve cross-border trade issues,but also severely challenge personal information protection,national data security,and the jurisdiction of justice and enforcement.As the current digital trade negotiations could not accommodate these challenges,China has initiated the concept of secure cross-border data flow and has launched a dual-track multi-level regulatory system,including control system for overseas transfer of important data,system of crossborder provision of personal information,and system of cross-border data request for justice and enforcement.To explore a global regulatory framework for cross-border data flows,legitimate and controllable cross-border data flows should be promoted,supervision should be categorized based on risk concerned,and the rule of law should be coordinated at home and abroad to promote system compatibility.To this end,the key is to build a compatible regulatory framework,which includes clarifying the scope of important data to define the“Negative List”for preventing national security risks,improving the cross-border accountability for protecting personal information rights and interests to ease pre-supervision pressure,and focusing on data access rights instead of data localization for upholding the jurisdiction of justice and enforcement.

Size matters:analyzing bank profitability and efficiency under the Basel III framework

The latest regulatory framework,which has been introduced globally in the form of Basel III,and its implementation in the legislation of the member states of the Euro-pean Union has generated much interest in the impact of regulation on the efficiency and profitability of banks.This study aims to examine the impact of the introduction of two major regulatory changes(Basel II and Basel III)on bank performance,in terms of bank size and bank-specific and macroeconomic variables.A two-stage empirical anal-ysis was conducted on a sample of 433 European commercial banks over the 2006–2015 period.In the first stage,relative efficiency was calculated using non-parametric data envelopment analysis.In the second stage,the generalized method of moments was used to examine the impact of bank-specific and macroeconomic variables as well as regulation on bank performance,that is,profitability and efficiency.Consider-ing bank size,the results show a diverse impact of regulation on bank performance.Regarding large-and medium-sized banks,regulation positively affects both efficiency and profitability,whereas,for small banks,it negatively affects performance.The results suggest that larger banks have skillfully adapted to the new regulatory environment.In contrast,small banks have problems with profitability and efficiency because the new regulatory framework has imposed additional administrative and regulatory burdens.This could result in future failure or mergers with larger banks,resulting in a higher concentration in the banking sector and increased systemic risk.Our results strongly suggest that regulation should not be implemented equally for all banks;that is,on a one size fits all terms.A distinction between small and large banks when introducing new regulatory frameworks should be made if a reasonable level of competition is to be preserved.

Primary and Secondary Microplastic and Nanoplastic Regulations: Perspectives on Water Industry Impacts

Plastic pollution, both primary and secondary, is an environmental challenge, prompting regulatory actions at global and regional levels. With increasing research about the impacts of micro- and nanoplastics on ecosystems and human health, governments worldwide have undertaken efforts to address this issue. The global community has advanced regulatory efforts that have led to the implementation of national laws or regulations in numerous countries. These measures ban or restrict the use of primary and secondary microplastics and nanoplastics. An overview of global and European regulatory frameworks is presented to provide context for the United States (US). In the endeavor to document plastics regulation development in the US, a description of regulatory agencies and their roles in advancing policy and rules as well as future direction and areas for improvement in regulating plastics are introduced. A discussion of what emerging regulations mean to utilities and industries is also provided along with a comparison of regulatory frameworks.

Revolutionizing Healthcare—The Integration of Virtual Worlds, AR, and Metaverse Technology

This paper explores the transformative impact of virtual worlds, augmented reality (AR), and the metaverse in the healthcare sector. It delves into the ways these technologies are reshaping patient care, medical education, and research, while also addressing the challenges and opportunities they present. The paper highlights the potential benefits of these technologies and emphasizes the need for comprehensive regulatory frameworks and ethical guidelines to ensure responsible integration. Finally it outlines their transformative impact and discusses the challenges and opportunities they present for the future of healthcare provision.

Why pharmacovigilance of traditional medicines used as analgesics is important?

Traditional remedies have gained recognition for their effectiveness in treating various conditions such as diabetes,arthritic pain,liver disease,cough and cold,memory enhancement,and immunological stimulation.Their perceived safety has led to the increasing use of herbs by people without prescriptions.These therapies remain significant in areas with limited access to modern drugs or cultural preferences for traditional treatments.With a long history of use,traditional medicines have been the primary method of pain management.This review article explores natural and herb-based analgesics,their origins,and potential benefits,along with the growing scientific evidence supporting their effectiveness.Studies have examined their efficacy in treating musculoskeletal pain,neuropathic pain,and migraines.Rather than being seen as separate therapies,traditional medicines should be considered supplementary or alternative options that can be integrated into comprehensive pain management regimens.However,some studies have reported adverse drug reactions associated with herbal formulations and plants.Therefore,there is a need for pharmacovigilance in traditional medicine to ensure patient safety and promote evidence-based practices.Although pharmacovigilance in this field is still developing,it faces challenges due to the wide availability of herbal medicines without on-site medical supervision.This paper discusses the complex challenges of herbal pharmacovigilance,provides insights on recent advancements,and offers recommendations for improving the safety monitoring of traditional medications in the future.

Housing Policy in Khartoum： Plot Subdivision for Increased Housing Supply for Low-income People

The article discusses plot size standards applied in the government sites-and-services projects in Khartoum and probes into the possible alternative ways of re-establishing solid grounds for those standards. The particular issue of plot size is a crucial factor in the whole housing policy as it directly affects the urban land use and consumption and extends its influence far into sustainability and affordability issues and the whole housing policy and supply process. The article, analysing the applied standards, argues that plot subdivision can substantially contribute to providing more access of housing to the low-income groups. Large plot sizes can be subdivided driven by the need to realize security of tenure, doubling the owner-occupier housing stock which is the base issue of self-help housing, increases housing finance, provides variety of housing choices and behind all it conforms to the legacy principles and some cultural attributes of the local community. The article underlined existence of a cumbersome regulatory system, subdivision procedures and development controls which need to be reformed.

Human Rights and Nanotechnologies： Limits and Possibilities Between Technological Innovation and Rights of the Human

Nanotechnology currently represents one of the most fascinating human discoveries. With creativity, nanotechnology looks for increasingly smaller spaces in nature to meet the needs and interests of the individuals and of the society. Considering that the researches aim to create techniques to move and combine atoms and molecules, a question arises, how will these atoms and molecules behave in the new arrangement. This is the great challenge and this article attempts to bring some benefits to the subiect. It also intends to bring the human sciences, particularly law, to the scenery of this scientific revolution. The lack of regulatory frameworks does not allow humans to search and produce anything without limits. Thus, human rights should be considered an ethical foundation for nanotechnology discoveries, as they represent the ＂rights＂ that, at least, humans should have respected.

Management Strategies to Mitigate Anthropogenic Impacts in Estuarine and Coastal Marine Environments: A Review

A wide range of anthropogenic activities impacts estuarine and coastal marine environments including interactive climate and non-climatic drivers of change that can significantly degrade biotic communities and habitats. Many of these environments are in decline due to changes in ecosystem structure and function resulting from multiple stressor effects. In addition, inadequate governance has supported a patchwork of single issues or sectoral approaches rather than integrated management of multiple human uses and activities to maintain healthy, productive, resilient, and sustainable ecosystems and the provision of goods and services. Ecosystem-based marine spatial planning is a viable framework for a more effective governance structure and management of these vital coastal environments. An important component of this approach is a holistic effort to assess the environmental, economic, and societal impacts of anthropogenic activities. Thus, a multidisciplinary integrated approach is preferred that links ecological, physical, and socio-economic systems, increasing the protection of resources and societal benefits. For degraded estuarine and coastal marine ecosystems, restoration and rehabilitation initiatives are important intervention strategies used to reverse the loss of habitats and biotic resources and to support management programs. Marine Protected Areas (MPAs) are an integral element of marine management plans to conserve and sustain estuarine and coastal marine environments by protecting threatened ecosystems and their resources from anthropogenic activities. National and international regulatory frameworks and directives are also in place to protect and conserve these environments.

Charting the Future of Nuclear Energy Roadmaps for Fission and Fusion Technologies

As the world faces increasing energy demands and concerns about climate change,nuclear power is experiencing a resurgence as a viable and sustainable energy source.This article explores the strategic initiatives concerning the advancement of nuclear technologies,highlighting the prompt adoption of SMRs(small modular reactors),the ongoing advancements in Generation IV reactors in the medium term,and the long-term aspirations linked to nuclear fusion.SMRs offer enhanced safety,economic viability,and flexible deployment alternatives,making them an attractive solution for meeting pressing energy demands.In the medium term,Generation IV reactors are anticipated to improve efficiency,sustainability,and safety,effectively tackling the challenges associated with conventional fission reactors.However,significant challenges lie ahead,including public perception,regulatory hurdles,financial barriers,and the need for a skilled workforce.By addressing these challenges,nuclear power can play a pivotal role in creating a sustainable and reliable energy future,contributing significantly to global efforts in climate change mitigation.

The Failure of Macroeconomics in America

Editor＇s Words On 18 March 2011, the China Association for World Economics hosted ＂The Presentation of the 2010 Pushan Award for Excellent Papers on International Economics ＂ at the China Central University of Finance and Economics. Over 700 scholars and students from home and abroad attended the ceremony. Professor Joseph Stiglitz, the winner of the Nobel Prize in Economics, presented the awards and gave a speech on ＂The Failure of Economics in America.＂ The following speech transcript has been approved and edited kindly by Professor Stiglitz.

The Ecosystem Condition of Basin of the Trans Border River Argun in Zabaikalsky Krai, Russia

Cyclic climatic changes, as well as the press of anthropogenic impact, affect ecosystems of the river Argun basin. Specialization of basin management is industrial and agricultural. The main impact is connected with the development of mining companies （including the mining of ore and placer gold）, energy facilities, and the formation of reservoirs in the basin of rivers： the Argun -- the Hailar. As a result of natural and anthropogenic pressure, the limiting factor for ecosystem exploitation in this basin is water resources （water deficiency and its quality）.

Israel’s Mediterranean Gas Governance:Evolution of Domestic Regulations and Emerging Regional Issues

In recent years,Israel has discovered commercially viable natural gas deposits in what the state considers its exclusive economic zone(EEZ)in the Eastern Mediterranean.While these gas discoveries constitute less than 2%of the world’s proven gas reserves,they have the potential to not only meet Israel’s energy needs for several years to come but also enable Israel to export some amount of gas to neighboring countries as well as transregionally,to Europe.While these maritime gas fields have transformed Israel-from energy deficient to energy surplus country-Israeli policymakers are confronted with three main challenges-the revamping of taxation rules,allocation of an export quota for export,and the introduction of competition in the energy sector.The potential for export of gas presents Israel with both opportunities and challenges.While the possibilities include export to Egypt,Turkey and Europe,earning a significant monetary dividend for Israel,problems include territorial disputes and contesting claims over resources among regional countries.The gas supply to Jordanian companies is the only favorable trade deal yet for Israeli field developers.In the absence of differentiation of the exclusive economic zones in the Eastern Mediterranean region,given the political disputes between Turkey and Cyprus and Israel and Lebanon,Israeli gas export ideas may not materialize anytime soon.