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.

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.

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。

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。

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。

Revolutionizing Healthcare—The Integration of Virtual Worlds, AR, and Metaverse Technology

This paper explores the transformative impact of virtual worlds, augmented reality (AR), and the metaverse in the healthcare sector. It delves into the ways these technologies are reshaping patient care, medical education, and research, while also addressing the challenges and opportunities they present. The paper highlights the potential benefits of these technologies and emphasizes the need for comprehensive regulatory frameworks and ethical guidelines to ensure responsible integration. Finally it outlines their transformative impact and discusses the challenges and opportunities they present for the future of healthcare provision.

欧盟人工智能的实验主义治理路径及中国借鉴

欧盟《人工智能法》采用的实验主义治理路径,借由多主体试错学习快速形成经验,能够及时回应人工智能技术的最新发展。与理论先行的理性主义治理路径相比,实践先行的实验主义治理路径设想建立一种基于契约的合作监管模式,实现监管关系的创新性;倡导设置分级分类的实验性框架目标,为新事物留足发展空间,实现监管目标的创新性;提倡构建扁平化的网状监管结构,将实验信息迅速上升为治理策略,实现监管结构的创新性。面对人工智能等新兴技术的监管问题,中国政府也在最新的人工智能治理策略中采用实验主义治理路径,并于2024年建成国内首个实验性人工智能训练基地。同时,为了防止行业自我监管的情况出现,中国政府可以根据分级分类的理念,对实验主义治理路径的适用领域和适用场景进行合理布局。

新《公司法》下公司社会责任规制框架的优化

随着新《公司法》的修订与完善,特别是第19、20条对公司社会责任制度的进一步细化,构建一个科学、系统、符合我国国情的公司社会责任规制框架显得尤为重要。然而,现有的公司社会责任规制框架多侧重于制度层面的构建,往往忽视了治理层面的实际运作与效果评估。因此,构建一个既包含制度约束又融合治理实践的规制框架,成为当前亟待解决的问题。本文基于比较法视角和软硬法结合视角开展深入分析,揭示了当前规制框架国际化融合不足、本土创新缺乏、内部治理架构弱化等方面的困境。针对上述问题,本文进一步提出公司社会责任规制框架的优化策略,以期进一步推动企业在追求经济效益的同时,积极履行社会责任,实现经济效益与社会效益的双赢。

个人征信机构自动化决策的风险识别与区分规制

个人征信机构运用自动化决策提供信用信息查询、信用评价与信用反欺诈产品或服务,可能因传导不实信息、复现社会偏见与歧视、弱化人类决策个性化空间等对人的权益产生风险。通过对个人征信机构自动化决策应用场景进行分析发现,信用信息查询类产品可引发“算法黑箱”风险,信用评价类和信用反欺诈类产品可同时引发“算法黑箱”“算法歧视”等风险。我国现有法律衍生出个体赋权机制、透明度义务机制和第三方主体外部监督机制,以应对自动化决策引发的各类风险,但单一的规制机制较难解决个人征信机构自动化决策的风险规制难题。对个人征信机构自动化决策的风险进行规制,需要综合考量规制对象、规制目的和规制实效,并以个人征信数据处理关系为分析背景,建构公私法规制机制相衔接的立体化风险规制框架。

医保基金监管效能的影响因素与提升策略研究——基于TOE框架与fsQCA实证分析

目的:探究医保基金监管效能的影响因素,为提升医保基金监管效能提供参考依据。方法:基于技术-组织-环境框架和模糊集定性比较分析方法,分析医保基金监管效能各因素之间的联动关系。结果:各部门合作次数、典型案例数量和违规主体类型数量是核心条件,智能监控技术的有效性依赖于组织和管理的支持,政策法规和公众参与对提升监管效能至关重要,同时强化监管队伍能力也是关键因素。结论:提升医保基金监管效能需要构建一个多维度的监管框架,进一步优化管理体制,不断创新基金监管模式,对不同的主体采取差异化管理措施,通过数字赋能医保基金监管,全面加强医保基金监管队伍能力建设。