Developing a Conceptual Framework for GIS Audit in an Enterprise Setting

GIS plays an important role in an organization by ensuring efficiency, effectiveness and better spatial data management. It is used by a wide range of organizations that leverage location data for informed decision making. The extent to which GIS is utilized in an organization should be audited to ensure monitoring and evaluation. This provides information that allows the organization to access and improve overall GIS performance. Existing applications like Slim GIM, URISA GIS CMM and PSD GMI are used to assess GIS maturity capability in an organization. While auditing is centered on a complete monitoring and evaluation of entire GIS system establishment, maturity capability applications are designed to assess organization’s ability to carry out specific GIS operations. These tools can however be time consuming and need to be calibrated for meaningful result and customized for different domains in order to meet user’s need. The focus of this paper is to develop a conceptual model for GIS audit. Through review of literature, four main categories of parameters that can be used for GIS audit were identified namely: Data quality, Software utilization, GIS competencies and Procedures. The parameters generally relate to the basic GIS components. For each of the category, a number of minor parameters have been identified. The conceptual framework will be a good basis for developing a GIS audit checklist.

Review of International Accounting Standards Board （IASB） Proposed New Conceptual Framework： Discussion Paper （DP/2013/1）

The International Accounting Standards Board （IASB） is one of the largest independent accounting standard setters whose publications, International Financial Reporting Standards （IFRSs）, have revolutionalized the accounting profession, investors, finance providers, and the entire accounting information stakeholder community. The conceptual frameworks are the theoretical accounting bases that are constituted by a set of principles that underlie as a bedrock foundation cornerstone for the development and updating of IFRSs. The existing conceptual frameworks were issued by IASB in 2010, after long years of protracted and wide consultation and joint project with the biggest American standard setter Financial Accounting Standards Board （FASB）. In year 2013, the IASB embarked on a solo project to update the conceptual framework and issued a discussion paper （DP/2013/1） to its users and stakeholder community for comments. The methodology used in this study of an extensive review of literature （secondary/primary） from the discussion paper, existing conceptual framework, and comment letters from investors, accounting, insurance, and international audit firms has been manipulated. The findings revealed that the existing conceptual framework has opposing objectives especially that of decision usefulness （future-oriented information） and concepts of ＂prudence and stewardship/accountability＂, which are deeply embedded within the framework as subsumed, but their prominence has been overshadowed and watered down by not identifying them as objectives. The finding also revealed that almost all public accounting and audit firms are advocating not only for the reinstatement of the ＂prudence and stewardship/accountability＂ but also for a clear definition of recognition, de-recognition, and measurement of statement of financial position elements （assets and liabilities） and also elements of the comprehensive income statement （revenues and expenses）, which have seriously compromised investors, public accounting profession, learning/teaching of a framework-based understanding, and the entire IFRS user stakeholder community. A recommendation for further studying the abandoned joint IASB/FASB project should be investigated in the best interest of international accounting standards convergence.

Integrative medicine for pelvic floor disorders:A conceptual framework

1.Introduction Pelvic floor disorders encompass a wide range of dysfunctions,including issues of urination,defecation,pelvic organ prolapse,pain,and sexual health.These disorders are highly prevalent,with approximately one-quarter of adult women in the United States reporting the experience of at least one of these conditions.1 The co-occurring symptoms,arising from shared pathogenesis,have a significant impact on the patient's physical and emotional well-being,as well as impose economic burdens on both the individual and the healthcare system.Traditional single-specialty practices have proven insufficient to meet the diverse needs of patients.

Consumption of Ecosystem Services: A Conceptual Framework and Case Study in Jinghe Watershed

The global ecosystem is changing due to human and natural causes, and only the human aspects of this interaction are within our control. This paper provides a critical analysis of the interactions between humans and the ecosystem in terms of the human consumption of ecosystem services to maintain a comfortable lifestyle. It starts by reviewing human consumption of ecosystem services, and then develops a conceptual framework that links ecosystem services with consumption of these services and ecosystem management to construct a general functional model of the factors that affect the consumption of ecosystem services. A case study is introduced to show how the model can be used to provide specific assessments of patterns of direct human consumption of ecosystem services in China’s Jinghe watershed.

Conceptual Framework for Economic Evaluation of Globally Important Agricultural Heritage Systems (GIAHS): Case of Rice-Fish Co-Culture in China

The Globally Important Agricultural Heritage Systems （GIAHS） initiative was launched by the Food and Agriculture Organization （FAO） of the United Nations in 2002 with the aim of establishing the basis for the global recognition,dynamic conservation and adaptive management of outstanding traditional agricultural systems and their associated landscapes,biodiversity,knowledge systems and cultures.There is anecdotal evidence that designated GIAHS are economically better than non-GIAHS sites.However,there have not been done an economic analysis to prove this.Nor are any sophisticated economic performance criteria for GIAHS in place for a continuously monitoring of the functioning.Therefore,the main objective of this study is to conduct an economic valuation for a GIAHS system versus a similar non designated GIAHS system.For this,a Cost-Benefit Analysis （CBA） is chosen.The major constraint is the data availability.Therefore,a framework for economic analysis shall be developed with the intention to provide directions,assumptions,and data requirement to carry out an economic analysis and so give guidance on future inclusion of economic valuations of GIAHS.Theconceptual framework for economic assessment will use the Rice-Fish pilot site in China as a case study.The example calculations on the rice-fish co-culture （RFC） have to be taken cautiously due to data availability on different activities （tourism,marketed products on local and international markets） as well as comparison to similar systems.

Research on the Integrated Planning of Blue-Green Space towards Urban-Rural Resilience:Conceptual Framework and Practicable Approach

Facing the impacts of climate change and the ecological environmental problems caused by urbanization, urban-rural resilience is a new value goal of territorial space development. Blue-green space is an interconnected network system of natural and artificial green space and water bodies, which can dissolve the internal and external pressures of the system by way of mitigatory acceptance and adaptive interaction, reduce the impact of climate change and artificial construction disturbances, and provide diversified composite functions. By recognizing the connotation of the concept of blue-green space, its composite ecological functionality and its relationship with the value of urban-rural resilience, this paper constructs a conceptual framework for the integrated planning of blue-green space in urban and rural areas with “resilient objectives, resource identification, integrated configuration,differentiated regulation”. The paper proposes an integrated and coordinated multi-scale practicable approach of blue-green space planning(i.e., the construction of the blue-green corridor network, the configuration of blue-green open space, the allocation of blue-green infrastructure) and the regulation-based urban-rural transect, with the aim of improving the hydroecological performance and composite functional services in order to realize urban and rural resilience.

The conceptual framework and assessment methodology for the systematic reviews of community-based interventions for the prevention and control of infectious diseases of poverty

This paper describes the conceptual framework and the methodology used to guide the systematic reviews of community-based interventions(CBIs)for the prevention and control of infectious diseases of poverty(IDoP).We adapted the conceptual framework from the 3ie work on the‘Community-Based Intervention Packages for Preventing Maternal Morbidity and Mortality and Improving Neonatal Outcomes’to aid in the analyzing of the existing CBIs for IDoP.The conceptual framework revolves around objectives,inputs,processes,outputs,outcomes,and impacts showing the theoretical linkages between the delivery of the interventions targeting these diseases through various community delivery platforms and the consequent health impacts.We also describe the methodology undertaken to conduct the systematic reviews and the meta-analyses.

E-government Implementation Factors： A Conceptual Framework

This paper provides an insight into the concept of e-government and its implementation factors. Attempts have been made to review and analyse existing literatures and theories of e-government and to develop a conceptual framework for evaluating factors influencing e-government implementing in both developing and developed countries. This is necessary to build trust amongst stakeholders, to encourage collaborative working, and to ensure that transparent and generally acceptable systems are in place. It is expected that the proposed conceptual model would be validated by researchers and academicians in future, since it would be relevant for analysing those wider social and economic factors that have an impact on e-government and other information and communication technologies （ICTs）.

A Unified Framework of the Cloud Computing Service Model

After a comprehensive literature review and analysis, a unified cloud computing framework is proposed, which comprises MapReduce, a vertual machine, Hadoop distributed file system （HDFS）, Hbase, Hadoop, and virtualization. This study also compares Microsoft, Trend Micro, and the proposed unified cloud computing architecture to show that the proposed unified framework of the cloud computing service model is comprehensive and appropriate for the current complexities of businesses. The findings of this study can contribute to the knowledge for academics and practitioners to understand, assess, and analyze a cloud computing service application.

Analysis of a Conceptual Model and Assessment of the e-Procurement System in Bangladesh

The public procurement system in Bangladesh has been running by traditional manual process under the flagship of Public Procurement Act (PPA 2006) and Public Procurement Rules (PPR 2008). Public procurement agencies have been facing challenges in this manual tendering system. To overcome this problem and to bring reality to the “Digital Bangladesh” slogan, the Government of Bangladesh introduced the e-Procurement system under the e-GP (Electronic Government Procurement) guideline 2011. After the inception of e-procurement, there is no e-procurement assessment model to improve the e-GP system. The purpose of this research is to develop a conceptual framework and to design an e-procurement assessment model. With this view, we have considered one of the biggest entity Roads and Highways Department (RHD) of the Government of Bangladesh, for field study. Mixed methods along with FGD (Focus Group Discussion), KII (Key Informant Interview), and survey questionnaires are used to collect data from RHD, and then Statistical Package for Social Science (SPSS) software is used for regression analysis and hypothesis testing to develop the e-Procurement assessment model. The novel contribution of the study lies in the test of the hypothesis that focuses on developing the conceptual model of the e-procurement assessment system in Bangladesh. Findings of the study are essential for all Procurement Entity (PE) and suppliers i.e. contractors of RHD who are engaged in the construction of the infrastructure project development project.

A Conceptually-Based Empirical Analysis on Quality Differences Between UK Annual Reports and US 10-K Reports

The International Accounting Standards Board （IASB） and the Financial Accounting Standards Board （FASB） stress the importance of high-quality ＇financial reports. From a scientific point of view, however, major methodological drawbacks can arise when trying to arrive at a comprehensive assessment and evaluation of the decision usefulness of financial reports. In this conceptually-based exploratory study, the authors construct a 33-item index aimed at operationalizing decision usefulness in terms of the fundamental and enhancing qualitative characteristics laid out in the conceptual framework （CF） of the IASB （2010）. Using a matched-pairs sample design, which includes 70 UK annual reports and 70 US 10-K reports for 2010, the results of test-retest and inter-rater reliability tests show that these multiple items, which were based on items used in previous research, can be measured in a reliable manner. At the same time, the results of an exploratory factor analysis indicate that the IASB qualitative characteristics cannot be measured separately when the 33-item index is applied. At an aggregate level, the results of paired-sample t-tests reveal that UK reports score on average higher than US 10-K reports, which suggests that the overall quality of UK reports is better. The findings of this study add to the existing literature on the empirical evaluation of the effects of international accounting standards, showing that, as compared with 10-K reports, UK annual reports provide more information on topics such as corporate social responsibility （CSR）, corporate governance, and annual bonus schemes. On the other hand, US reports outperform UK reports with respect to the content of fair value information, cash flow statements, off-balance financing, and audit reporting.

中国农村基本医疗卫生服务综合评价指标体系构建的定性系统评价

目的系统梳理新一轮医药卫生体制改革以来农村基本医疗卫生服务综合评价指标体系,基于PHCPI概念框架(primary health care performance initiative conceptual framework)探寻目前评价指标普遍关注的内容和可能被忽略的评价内容,为后续科学、全面地评价农村基本医疗卫生服务提供参考依据。方法通过中国知网、万方数据知识服务平台、维普中文科技期刊数据库检索2009—2019年有关农村基本医疗卫生服务综合评价指标体系的文献,基于SPIDER规范制定纳入排除标准,采用批判评估技术方案对纳入文献进行质量评价,运用框架合成法,选取PHCPI概念框架对纳入的文献进行归纳和总结。结果共纳入25篇文献,总体质量良好。评价体系中的指标可分为5个一级领域、16个二级领域、24个三级领域指标。综合对比各领域对应指标的文献数,卫生资金、效率等领域对应指标的文献数较多,均有20篇左右的文献,高于其他多数领域;投入、产出和结果的相应领域中,近85%的领域对应指标的文献在15篇及以上;服务提供的各领域中,仅18%左右的领域对应指标的文献达到15篇,40%以上领域对应指标的文献未超过5篇。结论农村基本医疗卫生服务综合评价体系对经济效益相关指标关注度较高,投入、产出和结果多数领域的指标重合度较高,评价体系对服务提供领域的关注度较低且内容分散。今后可加强对社会效益和服务提供相关指标的探索,以全面、综合地评价农村基本医疗卫生服务。

Environmental Effects on Rural-to-Urban Migration in China

Abstract： Migration process has become increasingly important in recent research on population and the environment. A majority of the existing migration and environment literature has focused on the environmental causes and determinants of migration. With the largest rural-to-urban migration flow in world history, and growing concerns about the environmental problems accompanying its fast economic development, China provides a particularly important case for migration and environment research. This paper reviews major migration theories and recent research on environmental effects on migration, with specific attention to the influences of en- vironmental factors on rural-to-urban labor migration in China. A comprehensive multilevel conceptual framework is developed for studying the environmental causes of rural-to-urban migration in China. The effects of land resources on household labor migration decisions in rural China are explored to illustrate the application of this framework.

Logistics Factors Affecting Cross-border Ecommerce Implementation

The purpose of this paper is to provide a structured literature review of cross-border e-logistics research,uncover existing gaps and opportunities,try to find practical strategies to balance logistics costs and service levels,and improve logistics efficiency and customer satisfaction for future cross-border e-logistics research.Meanwhile this paper also uses the real data to test the tradeoff between transportation and warehousing cost.In addition,regression empirical analysis is used to make up for the lack of empirical drawbacks of many articles in the field and the result can be instructive and referential for cross-border e-commerce enterprises to make decisions on weighing logistics cost and service level to improve logistics efficiency.

Research on Self-Supervised Comparative Learning for Computer Vision

In recent years,self-supervised learning which does not require a large number of manual labels generate supervised signals through the data itself to attain the characterization learning of samples.Self-supervised learning solves the problem of learning semantic features from unlabeled data,and realizes pre-training of models in large data sets.Its significant advantages have been extensively studied by scholars in recent years.There are usually three types of self-supervised learning:"Generative,Contrastive,and GeneTative-Contrastive."The model of the comparative learning method is relatively simple,and the performance of the current downstream task is comparable to that of the supervised learning method.Therefore,we propose a conceptual analysis framework:data augmentation pipeline,architectures,pretext tasks,comparison methods,semisupervised fine-tuning.Based on this conceptual framework,we qualitatively analyze the existing comparative self-supervised learning methods for computer vision,and then further analyze its performance at different stages,and finally summarize the research status of sei supervised comparative learning methods in other fields.

University English Teachers' Sense-Making of Their Classroom Practices

This paper reports a study which investigated the meanings a group of experienced English as Foreign Language （EFL） teachers at a Chinese university gave to their classroom practices. It uncovers for each teacher a conceptual framework for practice, which comprises teaching principles and strategic intentions. It reveals that teachers＇ frameworks for practice are an interwoven system of their most strongly held beliefs in language teaching and their perceptions of their teaching contexts, and that teachers＇ own learning and teaching experiences are important influences on their conceptualisations of classroom work. Findings of this research have implications for language teacher education and development.

Is onchocerciasis elimination in Africa feasible by 2025:a perspective based on lessons learnt from the African control programmes

Background:Onchocerciasis is found predominantly in Africa where large scale vector control started in 1974.Registration and donation of ivermectin by Merck&Co in 1987 enabled mass treatment with ivermectin in all endemic countries in Africa and the Americas.Although elimination of onchocerciasis with ivermectin was considered feasible only in the Americas,recently it has been shown possible in Africa too,necessitating fundamental changes in technical and operational approaches and procedures.Main body:The American programme(OEPA)operating in onchocerciasis epidemiological settings similar to the mild end of the complex epidemiology of onchocerciasis in Africa,has succeeded in eliminating onchocerciasis from 4 of its 6 endemic countries.This was achieved through biannual mass treatment with ivermectin of 85%of the eligible population,and monitoring and evaluation using serological tests in children and entomological tests.The first African programme(OCP)had a head start of nearly two decades.It employed vector control and accumulated lots of knowledge on the dynamics of onchocerciasis elimination over a wide range of epidemiological settings in the vast expanse of its core area.OCP made extensive use of modelling and operationalised elimination indicators for entomological evaluation and epidemiological evaluation using skin snip procedures.The successor African programme(APOC)employed mainly ivermectin treatment.Initially its objective was to control onchocerciasis as a public health problem but that objective was later expanded to include the elimination of onchocerciasis where feasible.Building on the experience with onchocerciasis elimination of the OCP,APOC has leveraged OCP’s vast modelling experience and has developed operational procedures and indicators for evaluating progress towards elimination and stopping ivermectin mass treatment of onchocerciasis in the complex African setting.Conclusions:Following the closure of APOC in 2015,implementation of onchocerciasis elimination in Africa appears to overlook all the experience that has been accumulated by the African programmes.It is employing predominantly American processes that were developed in a dissimilar setting from the complex African onchocerciasis setting.This is impeding progress towards decisions to stop intervention in many areas that have reached the elimination point.This article summarizes lessons learned in Africa and their importance for achieving elimination in Africa by 2025.

Does the ecological concept of disturbance have utility in urban social-ecological-technological systems?

The ecological concept of disturbance has scarcely been applied in urban systems except in the erroneous but commonplace assumption that urbanization itself is a disturbance and cities are therefore perennially disturbed systems.We evaluate the usefulness of the concept in urban ecology by exploring how a recent conceptual framework for disturbance(Peters et al.2011,Ecosphere,2,art 81)applies to these social-ecological-technological systems(SETS).Case studies,especially from the Long-Term Ecological Research sites of Baltimore and Phoenix,are presented to show the applicability of the framework for disturbances to different elements of these systems at different scales.We find that the framework is easily adapted to urban SETS and that incorporating social and technological drivers and responders can contribute additional insights to disturbance research beyond urban systems.