Under the guidance of Education Informatization 2.0 with the policy background of“prioritizing the development of education,speed up the education modernization,and build an education powerhouse”,major universities ...Under the guidance of Education Informatization 2.0 with the policy background of“prioritizing the development of education,speed up the education modernization,and build an education powerhouse”,major universities have responded to the policy,and built a batch of smart classrooms in line with the development of university teaching,laying a solid foundation for promoting university teaching reformation.The author complied the necessity of smart classroom construction from the theoretical level,as well as the current construction status of the smart classroom at home and abroad,and finally,this paper takes Guangxi University of Finance and Economics as an example to analyze the teaching advantages of the school,how to promote the deep integration of information technology in education and teaching,and put forward a powerful plan for the construction of the smart classroom in school teaching,and the practical application of group discussion in smart classroom as an example to discuss the smart teaching.This kind of classroom teaching will provide a reference for leaders,students and teachers.展开更多
The purpose of this paper is to evaluate the quality of corporate carbon disclosure and to analyze its influencing factors. With the hand-collected carbon information from annual reports, social responsibility reports...The purpose of this paper is to evaluate the quality of corporate carbon disclosure and to analyze its influencing factors. With the hand-collected carbon information from annual reports, social responsibility reports, sustainability reports and opened CDP questionnaires of the sample of 100 Chinese companies investigated by CDP from 2008-2011, the quality of carbon disclosure is defined by evaluating indicators obtained from factor analysis, and its influencing factors are studied from three aspects including company characteristics, financial features and corporate governance by means of correlation, differences comparison and regression analyses. Findings show that the quality of Chinese companies' carbon disclosure is mainly affected by company characteristics(such as the emission characteristics of one's industry and dual listed) and corporate governance(such as ownership concentration), but in perspective of financial features, there seems to be little relation between the disclosure quality and financing motivations. The practical implication of the paper is to help Chinese companies find out effective ways to improve carbon disclosure quality. The paper contributes to carbon disclosure literature by explaining the connotation of carbon information, providing a set of evaluation indicators of carbon disclosure and exploring the influencing factors from various perspectives.展开更多
文摘Under the guidance of Education Informatization 2.0 with the policy background of“prioritizing the development of education,speed up the education modernization,and build an education powerhouse”,major universities have responded to the policy,and built a batch of smart classrooms in line with the development of university teaching,laying a solid foundation for promoting university teaching reformation.The author complied the necessity of smart classroom construction from the theoretical level,as well as the current construction status of the smart classroom at home and abroad,and finally,this paper takes Guangxi University of Finance and Economics as an example to analyze the teaching advantages of the school,how to promote the deep integration of information technology in education and teaching,and put forward a powerful plan for the construction of the smart classroom in school teaching,and the practical application of group discussion in smart classroom as an example to discuss the smart teaching.This kind of classroom teaching will provide a reference for leaders,students and teachers.
文摘The purpose of this paper is to evaluate the quality of corporate carbon disclosure and to analyze its influencing factors. With the hand-collected carbon information from annual reports, social responsibility reports, sustainability reports and opened CDP questionnaires of the sample of 100 Chinese companies investigated by CDP from 2008-2011, the quality of carbon disclosure is defined by evaluating indicators obtained from factor analysis, and its influencing factors are studied from three aspects including company characteristics, financial features and corporate governance by means of correlation, differences comparison and regression analyses. Findings show that the quality of Chinese companies' carbon disclosure is mainly affected by company characteristics(such as the emission characteristics of one's industry and dual listed) and corporate governance(such as ownership concentration), but in perspective of financial features, there seems to be little relation between the disclosure quality and financing motivations. The practical implication of the paper is to help Chinese companies find out effective ways to improve carbon disclosure quality. The paper contributes to carbon disclosure literature by explaining the connotation of carbon information, providing a set of evaluation indicators of carbon disclosure and exploring the influencing factors from various perspectives.
