The goal of village governance is to improve the well-being of farmers,so this study aims to measure the impact the quality of village governance on the well-being of farmers.It also examines the heterogeneity of this...The goal of village governance is to improve the well-being of farmers,so this study aims to measure the impact the quality of village governance on the well-being of farmers.It also examines the heterogeneity of this impact across different farmer groups from the perspectives of income levels and occupational differentiation.To this end,this study developed an indicator system based on survey data collected from 1,442 farmers in the Sichuan,Shaanxi,and Gansu provinces,as well as the Ningxia Hui autonomous region.Multiple linear regression models were then used to analyze this data,and the findings revealed that improvements in the quality of village governance significantly increased the well-being of farmers.Specifically,primary-level empowerment and capacity building were shown to contribute the most to the enhancement of the farmers’well-being,followed by social inclusion,and social cohesion was found to have only a minimal effect.In terms of income levels,improving the quality of village governance benefited middle-income farmers the most,followed by low-income farmers,and it had the least effect on high-income farmers.In terms of occupations,full-time farmers gained the most from improvements in the quality of village governance,followed by off-farm farmers,with part-time farmers benefiting the least.Based on these findings,this study suggests that policymakers should improve the quality of village governance to enhance the well-being of farmers,focusing on the impact that level of income and occupational differentiation have on village governance.展开更多
In the era of big data, data application based on data governance has become an inevitable trend in the construction of smart campus in higher education. In this paper, a set of data governance system framework coveri...In the era of big data, data application based on data governance has become an inevitable trend in the construction of smart campus in higher education. In this paper, a set of data governance system framework covering the whole life cycle of data suitable for higher education is proposed, and based on this, the ideas and methods of data governance are applied to the construction of data management system for the basic development status of faculties by combining the practice of data governance of Donghua University.It forms a closed-loop management of data in all aspects, such as collection, information feedback, and statistical analysis of the basic development status data of the college. While optimizing the management business of higher education, the system provides a scientific and reliable basis for precise decision-making and strategic development of higher education.展开更多
Public and policy makers alike are concerned about national and global deforestation and forest degradation. These issues pose a significant threat to social, economic and environmental welfare.Attempts to prevent for...Public and policy makers alike are concerned about national and global deforestation and forest degradation. These issues pose a significant threat to social, economic and environmental welfare.Attempts to prevent forest loss and increased attention to pilot REDD+ projects in community forestry sites would both deliver rural livelihood benefits and help to reduce adverse climate impacts.However, there has been no significant exploration of the viewpoints of local experts to determine the monitoring and action needed to support communitybased forestry and improve the governance of REDD+pilot projects in Cambodia. Therefore, this study aimed to assess the perceptions of local stakeholders towards the quality of governance of the first community forest REDD+ pilot project in Cambodia,employing Q-methodology. We adapted 11 indicators of the hierarchical framework of assessment of governance quality to design 40 Q-statements related to REDD+ governance or achievements. The 52 P-set ranked these Q-statements with respect to the community-based REDD+ pilot project. Our study revealed that local stakeholders held four distinct, and partially opposite, views, that:(1) the REDD+ project is successful because it is inclusiveness and capable of causing behavioral change;(2) REDD+ pilot projects should be led by government, not external or locally;and needs more resources;(3) the REDD+ pilot project has raised unrealistic expectations, would likely be a source of corruption and will probably not be successful for local people or halting deforestation;and(4) the REDD+ pilot project is inclusive but not very transparent and probably ineffective at protecting forest. Through these four varied perspectives from local people involved in the project,we can see that there remain serious challenges to the future of pilot community forestry REDD+ projects,including the complex interaction between the multinational actors and the local socio-ecological systems.To move forwards, this study suggested Cambodia should make a pro-poor REDD+ program,implementing more community-based REDD+projects which explicitly build the assets and capacity of the poorest households. This study also shows that Q-methodology can highlight the diverse viewpoints of local stakeholders concerning the quality of community forest REDD+ governance, helping policy makers, implementers and local stakeholders to better identify the challenges to be addressed.展开更多
In the banking system, a context characterized by growing instability and by the speed of evolution of business dynamics, the system of corporate governance plays a key role, both for large banks and for banks with a ...In the banking system, a context characterized by growing instability and by the speed of evolution of business dynamics, the system of corporate governance plays a key role, both for large banks and for banks with a smaller size. The paper aims to investigate the influence of corporate governance of the banks that operate in the cooperative credit system on performance and quality of loans, over the years 2010-2011-2012. In order to achieve this aim, the following research hypotheses have been formulated: There is a statistically significant relationship between the size and the structure of the board and banks Performance operating in the cooperative credit system; there is a statistically significant relationship between the size and structure of the board and the credit quality of banks operating in the cooperative credit system. The analysis is conducted on a sample composed of 48 Italian banks, divided into 24 cooperative banks and 24 popular banks. The sample is made up of banks from all over Italy and very different in terms of dimension. For the sample construction, data relative to governance of banks were collected from the balance sheets in the period from June to August 2014. Financial-economic data were collected from the Financial Statements and from Bankscope database. The methodology of analysis is based on multivariate OLS (ordinary least squares) regression models. The main results refer to the presence of significant relationships between board dimension and the quality of loans and among the number of committees and performance and the quality of loans. The presence of a significant and negative relationship between the board dimension and the ratio of impaired loans to gross loans indicates the possibility that enlargement of board dimension allows a better quality of loans. The presence of a positive relationship between the number of committees and the ratio of impaired loans to gross loans signals the possibility that a greater number of committees can produce a worse quality of loans. The presence of a negative relationship between the number of committees and bank performance suggests to limit and manage the complexity of governance in banks operating in the cooperative credit system.展开更多
In this paper,we first examine the impact of governance quality on public expenditure efficiency.Then,we try to determine the effect of these expenditures on economic growth.Our starting point is the idea that public ...In this paper,we first examine the impact of governance quality on public expenditure efficiency.Then,we try to determine the effect of these expenditures on economic growth.Our starting point is the idea that public expenditure efficiency of a government program is significantly affected by the country’s governance quality.In other words,changes in government expenditure and the returns they generate on a government program depend on governance quality.Our sample consists of 36 countries observed over the 1996 to 2020 period.This period is known by a significant transition of political regimes.Our research model links government expenditure with the returns generated in a country in a given sector.In this model,we introduce the governance variable to examine the impact of government expenditure on returns on a government program in terms of schooling rates and life expectancy.The results indicate that governance quality affects expenditure structure and that efficiency of this expenditure positively correlates with a better governance quality as measured by corruption control and government efficiency.We also found that efficient expenditure has a positive impact on economic growth.展开更多
Social quality theory,as a new theory of social development research,is aim ed at studying the overall social situation through a series of social indicators system from which includes four elem ents: socio-econom ic ...Social quality theory,as a new theory of social development research,is aim ed at studying the overall social situation through a series of social indicators system from which includes four elem ents: socio-econom ic security,social inclusion,social cohesion,social empowerment and participation. Community governance is the basic platform of society governance. The application of social quality approach to study community governance will give us not only a new analytical tool to assess the effect of com munity governance but also decision-making source to formulate community development policy,so as to give a future vision and direction to community development.展开更多
Corporate governance is designed to stimulate the investment environment and to create a stable financial situation in the capital markets by increasing the level of reliability,transparency,and accountability at the ...Corporate governance is designed to stimulate the investment environment and to create a stable financial situation in the capital markets by increasing the level of reliability,transparency,and accountability at the firm level.This study aims to examine whether corporate governance leads to higher quality financial reporting.This research has been performed using companies listed on Borsastanbul(BIST).For this purpose,two samples from the publicly held companies on BIST,which are included in the Corporate Governance Index and which are not included in this index,have been formed.Thus,we examined whether there is any difference between the financial reporting quality of the companies listed in Borsastanbul Corporate Governance Index and the financial reporting quality of the enterprises that are not included in this index.Since the quality of financial reporting is a multi-dimensional concept,it can be evaluated by different measurement methods focusing on different dimensions in the literature.One of these approaches used to measure the quality of financial reporting is the quality of earnings.The evaluation of the financial reporting quality of the enterprises included in the BIST Corporate Governance Index and the enterprises not included in the index were evaluated through different methods to compare two different samples in the context of the earnings quality approach.Panel data analysis was used to evaluate the financial reporting quality of the two samples by means of earnings quality methods.The data related to the models used in the assessment of financial reporting quality were obtained from the Public Disclosure Platform(KAP)and Equity RT database.The research covers 72 enterprises,36 of which are in the Corporate Governance Index and 36 of which are not in the Corporate Governance Index.展开更多
Given that challenges on the issue of socioeconomic development faced by countries in sub-Saharan Africa(SSA)have been identified as critical to strengthening the inherent link between governance and socioeconomic con...Given that challenges on the issue of socioeconomic development faced by countries in sub-Saharan Africa(SSA)have been identified as critical to strengthening the inherent link between governance and socioeconomic conditions,this study examines the interconnections between governance and socioeconomic conditions in SSA.With a focus on 25 countries in SSA between 2005 and 2019,we conduct the analysis based on the Panel-Corrected Standard Error and System Generalized Method of Moments estimations and panel causality tests.The results show that SSA does not seem to have the means of effective governance to spur improved socioeconomic conditions.Moreover,the pervasiveness of institutional problems in many countries of SSA has been responsible for the poor socioeconomic conditions in the region.Likewise,governance quality and socioeconomic conditions are found to influence each other.An improvement in socioeconomic conditions could result in better governance quality.On the other hand,governance quality is viewed as a vital ingredient in achieving needed socioeconomic development outcomes.Thus,it is suggested that there is a need for countries in SSA to streamline governing systems toward engendering improved well-being.The introduction and implementation of transformative policies through effective governance are also necessary for ensuring critical structural changes and increasing social service provision.Overall,there should be a proactive identification of ineffective policies and procedures by policymakers to enhance meaningful impacts in the region.展开更多
State-owned enterprises are important pillars of socialism with Chinese characteristics,and the modernization of their governance system and governance capacity is an important part of the modernization of the nationa...State-owned enterprises are important pillars of socialism with Chinese characteristics,and the modernization of their governance system and governance capacity is an important part of the modernization of the national governance system and governance capacity.Through case study and specific practice,this paper carries out an in-depth thinking and serious analysis on how to promote the modernization of the governance system and governance capacity of state-owned enterprises under the new situation and requirements.This paper puts forward three kinds of management and control mechanism to enhance core competence in addition to the specific implementation path by using digital governance means.展开更多
It is the responsibility of governments to supervise and regulateproduct quality to protect consumers and prevent failures in the product qualityguarantee system.Appropriate supervision will help safeguard the interes...It is the responsibility of governments to supervise and regulateproduct quality to protect consumers and prevent failures in the product qualityguarantee system.Appropriate supervision will help safeguard the interests ofconsumers,promote product quality,and resolve disputes.The extent of supervisionshould be guided by the principle of need for state intervention andneeds to be highly diversified.展开更多
"Independent Audit basic norms" pointed out independent audit is the CPA entrusted by law, to be conduct an independent review of the accounting statements and related information and issue the audit opinion." In t..."Independent Audit basic norms" pointed out independent audit is the CPA entrusted by law, to be conduct an independent review of the accounting statements and related information and issue the audit opinion." In the stock market, an independent audit is an important means to achieve fair presentation of financial statements by SFC-authorized accounting firm to conduct an independent audit of listed companies. In the open accounting services market, the independent audit is the most occupied audit resources, the most important business, and therefore the business is also subject to severe supervision of the SFC. Its value lies in perform forensic of the financial statements information of listed companies, and the higher the quality, the more it can reduce the risk of material misstatement of the financial statements, which is the need to strengthen and improve audit quality. Our independent audit market originated in the 1980s, along with the reform and opening up, China's economy is experiencing rapid growth, the demand for high quality audit increasingly enhanced. Audit activities have the nature of external and information asymmetry. External audit refers to it have an impact to investors, government departments and the other public stakeholders. Information asymmetry refers to the information asymmetry between the auditor and the audited entity, but due to the presence of asymmetric information and other reasons, the interests of stakeholders will be hurt by false information Government regulation as a model audit industry control, either in foreign or domestic, have played an irreplaceable role, especially in the socialism of China, plays a leading role. For example, when Enron bankruptcy United States speedly issue SOX in 2002 to strengthen the role of government regulation, effectively preventing the conspiracy of the CPA and the audited entity and improve audit quality. Visiblely, the role of government regulation in the audit market is very important.展开更多
In order to solve the problem of imbalance resource allocation and service income in the elderly care service industry,this article establishes three service income models in different situations for a single provider...In order to solve the problem of imbalance resource allocation and service income in the elderly care service industry,this article establishes three service income models in different situations for a single provider and a single integrator while considering the quality as well as government subsidies.The results showed that government subsidies can significantly improve quality efforts and service income with a mutual restriction between quality and service income.Government subsidies would have an impact on the quality,and they are more conducive to the service income of providers.When government subsidies are less than 80% of the service income,the incentive effect is better.展开更多
基金funded by the Fundamental Research Funds for the Central Universities“Research on the Impact of Social Quality and Political Trust on Farmers’Well-Being in the Post-Poverty Alleviation Era”(21lzujbkydx012)the Project of Gansu Province for Philosophy and Social Sciences Planning“Research on the Strategies to Improve Farmers’Well-Being in Gansu Province From the Perspective of Social Quality”(2021YB012).
文摘The goal of village governance is to improve the well-being of farmers,so this study aims to measure the impact the quality of village governance on the well-being of farmers.It also examines the heterogeneity of this impact across different farmer groups from the perspectives of income levels and occupational differentiation.To this end,this study developed an indicator system based on survey data collected from 1,442 farmers in the Sichuan,Shaanxi,and Gansu provinces,as well as the Ningxia Hui autonomous region.Multiple linear regression models were then used to analyze this data,and the findings revealed that improvements in the quality of village governance significantly increased the well-being of farmers.Specifically,primary-level empowerment and capacity building were shown to contribute the most to the enhancement of the farmers’well-being,followed by social inclusion,and social cohesion was found to have only a minimal effect.In terms of income levels,improving the quality of village governance benefited middle-income farmers the most,followed by low-income farmers,and it had the least effect on high-income farmers.In terms of occupations,full-time farmers gained the most from improvements in the quality of village governance,followed by off-farm farmers,with part-time farmers benefiting the least.Based on these findings,this study suggests that policymakers should improve the quality of village governance to enhance the well-being of farmers,focusing on the impact that level of income and occupational differentiation have on village governance.
基金Special Project for Renovation and Procurement of Donghua University,Ministry of Education,China (No. CG202002845)。
文摘In the era of big data, data application based on data governance has become an inevitable trend in the construction of smart campus in higher education. In this paper, a set of data governance system framework covering the whole life cycle of data suitable for higher education is proposed, and based on this, the ideas and methods of data governance are applied to the construction of data management system for the basic development status of faculties by combining the practice of data governance of Donghua University.It forms a closed-loop management of data in all aspects, such as collection, information feedback, and statistical analysis of the basic development status data of the college. While optimizing the management business of higher education, the system provides a scientific and reliable basis for precise decision-making and strategic development of higher education.
基金the support of ‘R&D Program for Forest Science Technology (Project No. 2014068E101919-AA03)’ provided by Korea Forest Service (Korea Forestry Promotion Institute)
文摘Public and policy makers alike are concerned about national and global deforestation and forest degradation. These issues pose a significant threat to social, economic and environmental welfare.Attempts to prevent forest loss and increased attention to pilot REDD+ projects in community forestry sites would both deliver rural livelihood benefits and help to reduce adverse climate impacts.However, there has been no significant exploration of the viewpoints of local experts to determine the monitoring and action needed to support communitybased forestry and improve the governance of REDD+pilot projects in Cambodia. Therefore, this study aimed to assess the perceptions of local stakeholders towards the quality of governance of the first community forest REDD+ pilot project in Cambodia,employing Q-methodology. We adapted 11 indicators of the hierarchical framework of assessment of governance quality to design 40 Q-statements related to REDD+ governance or achievements. The 52 P-set ranked these Q-statements with respect to the community-based REDD+ pilot project. Our study revealed that local stakeholders held four distinct, and partially opposite, views, that:(1) the REDD+ project is successful because it is inclusiveness and capable of causing behavioral change;(2) REDD+ pilot projects should be led by government, not external or locally;and needs more resources;(3) the REDD+ pilot project has raised unrealistic expectations, would likely be a source of corruption and will probably not be successful for local people or halting deforestation;and(4) the REDD+ pilot project is inclusive but not very transparent and probably ineffective at protecting forest. Through these four varied perspectives from local people involved in the project,we can see that there remain serious challenges to the future of pilot community forestry REDD+ projects,including the complex interaction between the multinational actors and the local socio-ecological systems.To move forwards, this study suggested Cambodia should make a pro-poor REDD+ program,implementing more community-based REDD+projects which explicitly build the assets and capacity of the poorest households. This study also shows that Q-methodology can highlight the diverse viewpoints of local stakeholders concerning the quality of community forest REDD+ governance, helping policy makers, implementers and local stakeholders to better identify the challenges to be addressed.
文摘In the banking system, a context characterized by growing instability and by the speed of evolution of business dynamics, the system of corporate governance plays a key role, both for large banks and for banks with a smaller size. The paper aims to investigate the influence of corporate governance of the banks that operate in the cooperative credit system on performance and quality of loans, over the years 2010-2011-2012. In order to achieve this aim, the following research hypotheses have been formulated: There is a statistically significant relationship between the size and the structure of the board and banks Performance operating in the cooperative credit system; there is a statistically significant relationship between the size and structure of the board and the credit quality of banks operating in the cooperative credit system. The analysis is conducted on a sample composed of 48 Italian banks, divided into 24 cooperative banks and 24 popular banks. The sample is made up of banks from all over Italy and very different in terms of dimension. For the sample construction, data relative to governance of banks were collected from the balance sheets in the period from June to August 2014. Financial-economic data were collected from the Financial Statements and from Bankscope database. The methodology of analysis is based on multivariate OLS (ordinary least squares) regression models. The main results refer to the presence of significant relationships between board dimension and the quality of loans and among the number of committees and performance and the quality of loans. The presence of a significant and negative relationship between the board dimension and the ratio of impaired loans to gross loans indicates the possibility that enlargement of board dimension allows a better quality of loans. The presence of a positive relationship between the number of committees and the ratio of impaired loans to gross loans signals the possibility that a greater number of committees can produce a worse quality of loans. The presence of a negative relationship between the number of committees and bank performance suggests to limit and manage the complexity of governance in banks operating in the cooperative credit system.
文摘In this paper,we first examine the impact of governance quality on public expenditure efficiency.Then,we try to determine the effect of these expenditures on economic growth.Our starting point is the idea that public expenditure efficiency of a government program is significantly affected by the country’s governance quality.In other words,changes in government expenditure and the returns they generate on a government program depend on governance quality.Our sample consists of 36 countries observed over the 1996 to 2020 period.This period is known by a significant transition of political regimes.Our research model links government expenditure with the returns generated in a country in a given sector.In this model,we introduce the governance variable to examine the impact of government expenditure on returns on a government program in terms of schooling rates and life expectancy.The results indicate that governance quality affects expenditure structure and that efficiency of this expenditure positively correlates with a better governance quality as measured by corruption control and government efficiency.We also found that efficient expenditure has a positive impact on economic growth.
基金Jiangsu Academy of Social Science Fund Project,under Grant No.14SHD002,namely“Research on the Cultivation and Development of Social Organizations on the Perspective of Social Governance”
文摘Social quality theory,as a new theory of social development research,is aim ed at studying the overall social situation through a series of social indicators system from which includes four elem ents: socio-econom ic security,social inclusion,social cohesion,social empowerment and participation. Community governance is the basic platform of society governance. The application of social quality approach to study community governance will give us not only a new analytical tool to assess the effect of com munity governance but also decision-making source to formulate community development policy,so as to give a future vision and direction to community development.
文摘Corporate governance is designed to stimulate the investment environment and to create a stable financial situation in the capital markets by increasing the level of reliability,transparency,and accountability at the firm level.This study aims to examine whether corporate governance leads to higher quality financial reporting.This research has been performed using companies listed on Borsastanbul(BIST).For this purpose,two samples from the publicly held companies on BIST,which are included in the Corporate Governance Index and which are not included in this index,have been formed.Thus,we examined whether there is any difference between the financial reporting quality of the companies listed in Borsastanbul Corporate Governance Index and the financial reporting quality of the enterprises that are not included in this index.Since the quality of financial reporting is a multi-dimensional concept,it can be evaluated by different measurement methods focusing on different dimensions in the literature.One of these approaches used to measure the quality of financial reporting is the quality of earnings.The evaluation of the financial reporting quality of the enterprises included in the BIST Corporate Governance Index and the enterprises not included in the index were evaluated through different methods to compare two different samples in the context of the earnings quality approach.Panel data analysis was used to evaluate the financial reporting quality of the two samples by means of earnings quality methods.The data related to the models used in the assessment of financial reporting quality were obtained from the Public Disclosure Platform(KAP)and Equity RT database.The research covers 72 enterprises,36 of which are in the Corporate Governance Index and 36 of which are not in the Corporate Governance Index.
文摘Given that challenges on the issue of socioeconomic development faced by countries in sub-Saharan Africa(SSA)have been identified as critical to strengthening the inherent link between governance and socioeconomic conditions,this study examines the interconnections between governance and socioeconomic conditions in SSA.With a focus on 25 countries in SSA between 2005 and 2019,we conduct the analysis based on the Panel-Corrected Standard Error and System Generalized Method of Moments estimations and panel causality tests.The results show that SSA does not seem to have the means of effective governance to spur improved socioeconomic conditions.Moreover,the pervasiveness of institutional problems in many countries of SSA has been responsible for the poor socioeconomic conditions in the region.Likewise,governance quality and socioeconomic conditions are found to influence each other.An improvement in socioeconomic conditions could result in better governance quality.On the other hand,governance quality is viewed as a vital ingredient in achieving needed socioeconomic development outcomes.Thus,it is suggested that there is a need for countries in SSA to streamline governing systems toward engendering improved well-being.The introduction and implementation of transformative policies through effective governance are also necessary for ensuring critical structural changes and increasing social service provision.Overall,there should be a proactive identification of ineffective policies and procedures by policymakers to enhance meaningful impacts in the region.
文摘State-owned enterprises are important pillars of socialism with Chinese characteristics,and the modernization of their governance system and governance capacity is an important part of the modernization of the national governance system and governance capacity.Through case study and specific practice,this paper carries out an in-depth thinking and serious analysis on how to promote the modernization of the governance system and governance capacity of state-owned enterprises under the new situation and requirements.This paper puts forward three kinds of management and control mechanism to enhance core competence in addition to the specific implementation path by using digital governance means.
文摘It is the responsibility of governments to supervise and regulateproduct quality to protect consumers and prevent failures in the product qualityguarantee system.Appropriate supervision will help safeguard the interests ofconsumers,promote product quality,and resolve disputes.The extent of supervisionshould be guided by the principle of need for state intervention andneeds to be highly diversified.
文摘"Independent Audit basic norms" pointed out independent audit is the CPA entrusted by law, to be conduct an independent review of the accounting statements and related information and issue the audit opinion." In the stock market, an independent audit is an important means to achieve fair presentation of financial statements by SFC-authorized accounting firm to conduct an independent audit of listed companies. In the open accounting services market, the independent audit is the most occupied audit resources, the most important business, and therefore the business is also subject to severe supervision of the SFC. Its value lies in perform forensic of the financial statements information of listed companies, and the higher the quality, the more it can reduce the risk of material misstatement of the financial statements, which is the need to strengthen and improve audit quality. Our independent audit market originated in the 1980s, along with the reform and opening up, China's economy is experiencing rapid growth, the demand for high quality audit increasingly enhanced. Audit activities have the nature of external and information asymmetry. External audit refers to it have an impact to investors, government departments and the other public stakeholders. Information asymmetry refers to the information asymmetry between the auditor and the audited entity, but due to the presence of asymmetric information and other reasons, the interests of stakeholders will be hurt by false information Government regulation as a model audit industry control, either in foreign or domestic, have played an irreplaceable role, especially in the socialism of China, plays a leading role. For example, when Enron bankruptcy United States speedly issue SOX in 2002 to strengthen the role of government regulation, effectively preventing the conspiracy of the CPA and the audited entity and improve audit quality. Visiblely, the role of government regulation in the audit market is very important.
文摘In order to solve the problem of imbalance resource allocation and service income in the elderly care service industry,this article establishes three service income models in different situations for a single provider and a single integrator while considering the quality as well as government subsidies.The results showed that government subsidies can significantly improve quality efforts and service income with a mutual restriction between quality and service income.Government subsidies would have an impact on the quality,and they are more conducive to the service income of providers.When government subsidies are less than 80% of the service income,the incentive effect is better.