电视民生新闻栏目信息量管理和控制研究

当前,民生新闻如雨后春笋般发展壮大,地方电视台开辟了大量民生新闻栏目,但栏目质量良莠不齐,存在诸多问题。一个比较突出的问题就是很多民生新闻栏目不讲究编辑意识,不重视编排,栏目占用了很多的播出时间,却没能给观众提供足够、有效的节目信息量,严重影响了民生新闻节目质量的提高和节目的传播效果。本文拟从选题优化、编辑意识、传播符号三个方面对民生新闻栏目的信息量管理和控制进行论述。

Utilizing Landsat TM Imagery to Map Greenhouses in Qingzhou, Shandong Province, China

To build a rapid and accurate method for greenhouse vegetable landinformation extraction using an index model derived from TM digital data of Qingzhou City, ShandongProvince, based on a systematic analysis of the spectral characteristics of different land use typesin the study area, a subset of the image was first made to eliminate the mountainous region notassociated with vegetable distribution, and then water body pixels were masked. With this the V_Iindex model for greenhouse vegetable land extraction was developed. The index model indicatedgreenhouse vegetable land for Qingzhou in April 2002 was concentrated in the southeast and aroundrural residential areas. Field data used for an accuracy evaluation showed that greenhouse hectaresdetermined with remote sensing were 95.9% accurate, and accuracy for the spatial distribution ofgreenhouse vegetable land cross checked with a random sample was 96.3%. Therefore, this approachprovided an effective method for greenhouse vegetable land information extraction and has potentialsignificance for management of greenhouse vegetable production in the study area, as well as NorthChina.

Analysis of Information Leakage in Quantum Key Agreement

Quantum key agreement is one of the approaches to unconditional security. Since 1980’s, different protocols for quantum key agreement have been proposed and analyzed. A new quantum key agreement protocol was presented in 2004, and a detailed analysis to the protocol was given. The possible game played between legitimate users and the enemy was described: sitting in the middle, an adversary can play a “man-in-the-middle” attack to cheat the sender and receiver. The information leaked to the adversary is essential to the length of the final quantum secret key. It was shown how to determine the amount of information leaked to the enemy and the amount of uncertainty between the legitimate sender and receiver.

The Influence of Spiritual Values on Work Motivation, Management Control, and Quality of Financial Information on IFIs in Indonesia

This study aims to investigate the influence of spiritual values on work motivation, management control, and the quality of financial information on Islamic financial institutions （IFIs） in Indonesia. Spiritual values are measured using four reflexive indicators, namely, Shiddiq, Fathanah, Amanah, and Tabligh. Work motivation is formed by four formative indicators, namely, compensation, recognition, work experience, and openness. Management control variable is formed by four formative indicators, namely, planning, implementing, evaluating, and monitoring, and finally, the quality of financial information is manifested in four reflexive variables, namely, relevant, comparable, understandable, and consistent. Data are collected through questionnaires with 125 respondents as samples from three types of IFIs, such as Islamic banking, Islamic pawnshop, and Islamic insurance in Indonesia. Methods of data analysis include the use of partial least squares （PLS） to analyze the influence of spiritual values on work motivation, management control, and quality of financial information. The results of this study showed that the manifestation of spiritual values in IFIs is able to influence the quality of financial information through the media as motivation and management control, but directly spiritual values are not able to influence the quality of financial information. While work motivation and management control significantly influence the quality of financial information.

Landform Planation Index Extracted from DEMs： A Case Study in Ordos Platform of China

Planation surface, a surface that is almost flat, is a kind of low-relief landforms. Planation surface is the consequence of the denudation and planation processes under a tectonic stable condition. The quantitative expression of the characteristics of planation surface plays a key role in reconstructing and describing the evolutionary process of landforms. In this study, Landform Planation Index(LPI), a new terrain derivative, was proposed to quantify the characteristics of planation surface. The LPIs were calculated based on the summit surfaces formed according to the clustering results of peaks. Ten typical areas in the Ordos Platform located in the central part of the Loess Plateau of China are chosen as the test areas for investigating their planation characteristics with the LPI. The experimental results indicate that the LPI can be effectively used to quantify the characteristics of planation surfaces. In addition, the LPI can be further used to depict the patterns of spatial differentiation in the Ordos Platform. Although the present Ordos Platform area is full of the high-density gullies, its planation characteristics is found to be well preserved. Furthermore, the characteristics of the planation surfaces can also reflect the original morphology of the Ordos Platform before the loess dusts deposition process evolved in this area. The statistical results of the LPI show that there is a gradually increasing tendency along with the increasing of slope gradient of summit surface. It indicates that the characteristics of planation surfaces vary among test areas with different landforms. These findings help to deepen the understanding of planation characteristics of the loess landform and its underlying paleotopography. Results of this study can be also served as an important theoretical reference value for revealing the evolutionary process of loess landform.

A Framework for Identifying and Managing Information Quality Metrics of Corporate Performance Management System

Corporate Performance Management （CPM） system is an information system used to collect, analyze, and visualize key performance indicators （KPIs） to support both business operations and especially strategic decisions. CPM systems display KPIs in forms of scorecard and dashboard so the executives can keep track and evaluate corporate performance. The quality of the information as shown in the KPIs is very crucial for the executives to make the right decisions. Therefore, it is important that the executives must be able to retrieve not only the KPIs but also the quality of those KPIs before using such KPIs in their strategic decisions. The objectives of this study were to determine the role of the CPM system in the organizations, current data and information quality state, problems and perspectives regarding data quality, as well as data quality maturity stage of the organizations. Survey research was used in this study; a questionnaire was sent to collect data from 477 corporations listed in the Stock Exchange of Thailand （SET） on January, 2011. Forty-nine questionnaires were returned. The results show that about half of the organizations have implemented CPM systems. Most organizations are confident in the information in CPM system, but information quality issues are commonly found. Frequent problems regarding information quality are information not up to date, information not ready by time of use, inaccuracy and incomplete. The most concerned and frequently assessed quality dimensions were security, accuracy, completeness, and validity. When asked to prioritize, the most important quality dimensions are accuracy, timeliness, completeness, security, and validity respectively. In addition, most organizations concern about data govemance management and have deployed such measures. This study showed that most organizations are on level 4 on Gartner＇s data governance maturity stage in which data governance is concerned and managed, but still not effective.

Do Auditors Postpone Reporting in Response to Insider Trading？ A Korean Perspective

How do auditors react to insider trading in client firms？ This paper examines the effects of insider trading on the audit report date. Insiders tend to urge managers to manage earnings to make more profits through trading their own firm＇s shares. If auditors play an important role in monitoring managers, they may pay more attention to insider trading, which may delay the filing of audit reports. We find that the more the insiders trade their stocks, the longer the audit report lag is. In addition, to address the effectiveness of auditors＇ efforts to prevent managers from earnings management, we test whether an extra effort by auditors can reduce aggressive accounting. We also find that auditors deter aggressive accounting by stretching report lag in response to insider trading, implying that auditors＇ efforts weaken insiders＇ opportunistic behavior. This study contributes to the literature by providing evidence that insider trading is a significant determinant of the audit report lag. We suggest that auditors are interested in insiders＇ activity and it can enhance the quality of accounting information.

Does International Financial Reporting Standards （IFRS） Adoption Matter？ The Effects on Financial Transparency and Earnings Management

This paper aims to examine whether or not the adoption of fair value accounting （FVA） has an effect on the level of information transparency and the degree of earnings management, to identify whether the legal institutions have powers to explain those effects of the adoption of FVA, and to explore the relationship between the effects of the adoption of FVA and several specific characteristics of the banking industry. By investigating the banking sectors of four Asian countries/regions including China, Hong Kong, the Philippines, and Singapore which have adopted International Financial Reporting Standards （IFRS）, this paper finds that after the application of FVA, the estimated cost of equity of the sampled banks significantly decreases and the relationship between banks＇ loan loss provisions （LLP） and earnings before provisions and tax （EBPT） becomes irrelevant. The evidence supports the effects of FVA adoption on the enhancement of accounting quality. In addition, sound legal/extra-legal systems are closely linked to the degree of accounting quality and still have a strong influence on FVA.