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.

Recommendations on legislative and regulatory framework and regulatory body of nuclear security in China

This paper describes the definition of nuclear security that has been changing from the cold war age to the post-911 period, and clarifies the close relationship and yet a clear distinction between nuclear security, nuclear safety and nuclear safeguard. Based on analyses of the current state of nuclear security activities in China as well as the requirements and the law infrastructure, a legislative and regulatory framework of nuclear security and the mandate of a regulatory body in China are recommended.

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.

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.

Barriers to Global Recognition of Traditional African Medicines: A Systematic Review of Cultural, Scientific, Regulatory, and Economic Factors

Despite the profound cultural and medicinal heritage of traditional African medicines (TAM), their global recognition remains notably limited. This study investigates the factors behind this issue, focusing on cultural perceptions, scientific validation, regulatory frameworks, and pharmaceutical industry influence. Utilizing a systematic literature review (SLR) to provide a thorough and structured overview, the research addresses these factors with transparency and reproducibility. Key findings reveal that negative cultural perceptions, the dominance of Western medicine, and skepticism towards traditional healers, especially in urban and educated populations, marginalize TAM. Additionally, religious beliefs and historical influences, such as colonialism, further devalue indigenous knowledge systems. The study also highlights a significant lack of scientific research and clinical trials, which challenges the conventional validation of TAM’s efficacy. Moreover, inconsistent international and national regulatory frameworks and the pharmaceutical industry’s dominance impede TAM’s integration into global healthcare systems. To enhance TAM’s credibility and global acceptance, the study advocates for standardized regulatory policies, increased scientific research, and a reevaluation of intellectual property laws. This shift towards a more inclusive and integrative approach in global health systems could bridge the gap between traditional and modern medical practices, promoting a more holistic understanding of health and wellness.

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.

Reforming Financial Regulatory System in China after the Stock Market Turbulence：Problems and the Responses

In an age when modern financial companies have become more and more complex,and if not adequately supervised,they can cause lethal harm to the stability of one's financial system.In post-financial crisis era,major developed economies have apparently reinforced the function of the central bank in a country's financial regulatory system.Over the past several years,China has witnessed the huge changes in the financial sector but the financial regulatory framework remains the same as before.The Chinese stock market crash that began on June 12 2015 has urged the domestic regulators to restructure its financial regulatory system.The issue that which modal China should follow has perplexed Chinese policymakers.The governor of People's Bank of China,Zhou Xiaochuan,clearly responded to the problem concerning the current financial regulatory system,and indicated that Chinese regulators and policymakers had still studied the regulatory approach China would adopt during the press of People's Congress of 2016.This paper reviews the development of China's banking regulatory system points out the deficiencies in its original system and analyzes the recent trends of financial regulatory reform in UK to learn the international experience for further reform regarding financial regulatory system in China.

档案工作数字化转型场域下法规体系的完善理路——以《中华人民共和国档案法实施条例》为分析视角

档案工作数字化转型是适应数字中国重要发展战略、提高档案治理效能、实现档案事业高质量发展的必然路径。《中华人民共和国档案法实施条例》在提高档案法规体系立法质量、推动档案法规体系科学构建,进而完善新时代国家档案法规体系方面具有重要作用。基于此,《中华人民共和国档案法实施条例》从顶层设计、数字资源建设、数字基础设施建设、利用服务四个层面推动档案工作实现数字化转型,但对于相关规定的具体落实仍存在进一步精细化和优化的空间。

生成式人工智能赋能教育的工作机理及监管框架构建研究

厘清生成式人工智能的内涵和工作机理,探明生成式人工智能教育和研究应用的监管框架,有助于创新制定生成式人工智能教育和研究的战略规划。然而,目前我国生成式人工智能教育应用研究理论层面存在顶层设计缺乏、监管框架缺位、政策框架缺失、监管措施不足等现实问题。实践层面缺少相对科学完善的应用指南、监管认证工具、创新实施方法和行动措施,严重削弱了生成式人工智能技术全方位赋能教育数字化转型的能力,制约生成式人工智能与教育和研究融合创新发展进程。文章采用文本分析和内容分析法,介绍了联合国教科文组织《生成式人工智能教育和研究应用指南》的发布背景和研究目的,从人本主义批判视角着重论述了生成式人工智能的内涵、工作机理及示例,讨论了教育GPT,构建了生成式人工智能教育和研究应用的监管框架,最后反思《指南》对我国生成式人工智能教育和研究战略规划制定的启示,以期为我国加速教育数字化转型,推进生成式人工智能与教育和研究深度融合提供实践参考。

“双支柱”调控框架与影子银行风险溢出:抑制缓释还是累积加剧

如何搭建货币政策和宏观审慎政策“双支柱”调控框架,有效防范化解重大风险,是我国现阶段的重要任务。基于我国上市银行数据,本文采用CoVaR方法衡量影子银行导致的银行系统性风险,系统考察“双支柱”调控框架对影子银行风险溢出的影响。结果显示,针对借款人和银行信贷的宏观审慎政策工具与货币政策配合,对影子银行风险溢出起到显著的“抑制缓释”作用;影子银行规模是“累积加剧”和“抑制缓释”效应的渠道,流动性分层则是“累积加剧”效应的渠道。结合银行性质、房地产周期与经济周期的异质性分析结果显示,在不同情景下,“双支柱”调控框架对影子银行风险溢出的有效性存在较大差异。本文结论对于“防风险”目标下“双支柱”调控框架的完善具有一定的指导意义。

俄罗斯人工智能监管政策分析:框架、特征及启示

ChatGPT、Sora等大模型的出现,再次凸显人工智能技术进步对经济、文化等领域的深远影响,与此同时,其所带来的安全风险问题更令人担忧,全球主要国家和地区也均将人工智能监管问题纳入国家安全总体战略。以俄罗斯人工智能监管政策为研究对象,对近年来俄罗斯人工智能监管现状进行分析,在此基础上以第123-FZ号联邦法与第258-FZ号联邦法为核心构建人工智能监管框架,并总结其监管特征。研究结果表明俄罗斯对于人工智能监管已形成以主体层、机构层、制度层为基础的监管框架;俄罗斯人工智能统筹自我监管和共同监管协同作用,以刺激作为监管的基础,积极推进多行业监管;随着ChatGPT、Sora等应用的涌现,俄罗斯对于人工智能的监管框架正在不断完善。

阈值型社交推介系统信息呈现方式对用户推介意愿的影响

基于框架效应理论,分析阈值型社交推介情境下,收益导向型和成本导向型信息呈现框架效应的差异性。应用实验研究方法,探讨信息呈现对用户推介意愿的影响机制。研究发现:收益导向型信息呈现更有利于激励用户参与推介活动,用户的感知收益和感知成本具有中介效应;成本导向型信息呈现与个体调节定向相匹配时,可以降低预防定向型用户的感知成本,提高预防定向型用户的推介意愿;收益导向型信息呈现与个体调节定向相匹配时,可以提高促进定向型用户的收益感知,降低成本感知,提高促进定向型用户的推介意愿。

食品安全智慧监管:一个新的分析框架

食品安全智慧监管研究方兴未艾,但技术和工具属性的研究路径略显局限,尤其不能全面解释新时代我国食品安全领域的变革现象和实践逻辑,亟待扩展研究思路与方法。本文通过对国内外智慧监管研究现状的梳理,基于监管的衍变和政府监管改革趋势,从“空间-制度-工具-评估”4个维度构建了我国食品安全智慧监管分析框架,并据此阐释了食品安全智慧监管的学理基础、历史进路和实践机理,以期满足当前市场监管体制改革的理论需求,回应食品安全监管面临的现实挑战。

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.

皮革加工过程中的安全隐患与防护措施探究

皮革加工行业作为传统制造业的重要一环,其安全隐患一直备受关注。文章深入研究皮革加工过程中的安全隐患与防护措施,通过对安全隐患成因和特点的探讨,为制定有效的防护措施提供理论支持,对于保障从业人员的生命安全、维护企业的稳定运营以及促进行业的可持续发展具有重要意义。

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.

我国数字医疗监管原则在独立软件医疗器械的应用初探

新兴技术的发展,推动数字疗法逐渐流行,软件已成为医疗产品的重要组成部分。根据国际医疗器械监管机构论坛的定义,SaMD(software as a medical device)是指“具有一个或多个医疗用途,且无需医疗器械硬件即可完成预期用途的软件”,但由于国内外尚无对其完整全面的评估与监管体系,其监管问题亟须加强监管研究。本文通过介绍SaMD相关概念及政策、人工智能背景下SaMD面临的监管挑战、我国和WHO对数字医疗的管理原则等情况,使读者获悉为加强SaMD审评与监管的思路,以期对完善我国SaMD监管原则提供启示。

浅析新法规下化妆品的“生命周期”

《化妆品监督管理条例》正式施行,一系列法律法规也相继发布,中国化妆品法规监管体系已初步建成,进入了科学、严谨、高效的监管时代。为了更好地理解并应用系列法律法规内容,从化妆品全生命周期出发,分别从原料选择、产品开发、生产经营、市场监督4个方面对中国当下化妆品法律法规进行了框架性梳理和初步解读。

如何监管生成式人工智能在科学研究中的应用:风险与策略--基于欧盟和美国人工智能政策的分析

生成式人工智能因其快速、强大的内容生成能力,在科学研究领域引发广泛关注。如何有效监管其在科学研究中的应用成为讨论焦点。在此方面,欧盟和美国率先采取行动,制定了系列人工智能政策,以全面规范人工智能的研发、部署与使用。基于政策工具和政策内容的二维分析框架对近年来欧盟和美国的人工智能风险管理相关政策进行分析发现:生成式人工智能辅助科学研究可能涉及隐私安全、歧视传播、诚信挑战、监管滞后等风险。欧盟和美国在坚持构建可信赖的人工智能系统的目标定位以及以人为本的价值导向下,通过建立全面的风险管理框架,制定了风险界定与风险应对的具体流程和方法,并通过促进不同利益相关主体的共同参与和合作,明确了各自的权责。同时,为确保监管的顺利实施,欧盟和美国还通过建立数据保护条例、版权保护法律和道德伦理框架等,完善了人工智能科研应用的监管机制。未来,我国应联合各方力量,共同构建细致且适应性强的人工智能应用风险监管框架和相应的政策法律,以确保生成式人工智能在科学研究中的使用合乎道德伦理和法律规范。