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Applying the Technology Acceptance Model (TAM) in Information Technology System to Evaluate the Adoption of Decision Support System
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作者 Md Azhad Hossain Anamika Tiwari +3 位作者 Sanchita Saha Ashok Ghimire Md Ahsan Ullah Imran Rabeya Khatoon 《Journal of Computer and Communications》 2024年第8期242-256,共15页
With the beginning of the information systems’ spreading, people started thinking about using them for making business decisions. Computer technology solutions, such as the Decision Support System, make the decision-... With the beginning of the information systems’ spreading, people started thinking about using them for making business decisions. Computer technology solutions, such as the Decision Support System, make the decision-making process less complex and simpler for problem-solving. In order to make a high-quality business decision, managers need to have a great deal of appropriate information. Nonetheless, this complicates the process of making appropriate decisions. In a situation like that, the possibility of using DSS is quite logical. The aim of this paper is to find out the intended use of DSS for medium and large business organizations in USA by applying the Technology Acceptance Model (TAM). Different models were developed in order to understand and predict the use of information systems, but the information systems community mostly used TAM to ensure this issue. The purpose of the research model is to determine the elements of analysis that contribute to these results. The sample for the research consisted of the target group that was supposed to have completed an online questionnaire about the manager’s use of DSS in medium and large American companies. The information obtained from the questionnaires was analyzed through the SPSS statistical software. The research has indicated that, this is primarily used due to a significant level of Perceived usefulness and For the Perceived ease of use. 展开更多
关键词 information Technology Decision Support System Business organization in USA Technology Acceptance Model
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Constructing global view with an ontology-based method for information sharing in the virtual organization 被引量:1
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作者 张英朝 张维明 +2 位作者 肖卫东 黄金才 沙基昌 《Journal of Systems Engineering and Electronics》 SCIE EI CSCD 2005年第3期566-573,共8页
The problem of constructing global view of heterogeneous information sources for information sharing is becoming more and more important due to the availability of multiple information sources within the virtual organ... The problem of constructing global view of heterogeneous information sources for information sharing is becoming more and more important due to the availability of multiple information sources within the virtual organization. Global view is defined to provide a unified representation of the information in the different sources by analyzing concept schemas associated with them and resolving possible semantic heterogeneity. An ontology-based method for global view construction is proposed. In the method, ( 1 ) Based on the formal ontologies, the concept of semantic affinity is introduced to assess the level of semantic relationship between information classes from different information sources; (2) Information classes are classified by semantic affinity levels using clustering procedures so that their different representations can be analyzed for unification; (3) Global view is constructed starting from selected clusters by unifying representation of their elements. The application example of using the method in the joint-aerial defense organization is illustrated and the result shows that the proposed method is feasible. 展开更多
关键词 global view ONTOLOGY information sharing virtual organization clustering algorithm.
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Studies on Agricultural Scientific and Technical Information Core Metadata Register System
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作者 CUI Yun-peng QIAN Ping +2 位作者 SUN Su-fen ZHANG Jun-feng LUO Chang-shou 《Agricultural Sciences in China》 CAS CSCD 2008年第2期248-256,共9页
To construct the Agricultural Scientific and Technical Information Core Metadata (ASTICM) standard and its expanding principles, and to develop a register system based on ASTICM, the policy and methods of DC (Dubli... To construct the Agricultural Scientific and Technical Information Core Metadata (ASTICM) standard and its expanding principles, and to develop a register system based on ASTICM, the policy and methods of DC (Dublin Core) and SDBCM (Scientific Database Core Metadata) were studied. The construction of ASTICM has started from the proposed elements of the DCMI (Dublin Core Metadata Initiative), and has expanded the DC and SDBCM with related expanding principles. ASTICM finally includes 75 metadata elements, five expanded principles, and seven application profile creation methods. According to the requirement analysis of a large number of users of agricultural information, a register system based on ASTICM was developed. The ASTICM standard framework and its register system supported the search, sharing, integration exchange and other applications, effectively. 展开更多
关键词 agriculture technical information metadata standard metadata standard framework REGISTER
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Virtual Organization Information Systems and its Reengineering for Agile Manufacturing
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作者 ZHAO Peng-wei, DOU Yong-xiang (School of Economy and Management, Xidian University, Xi’ an 710071, C hina) 《厦门大学学报(自然科学版)》 CAS CSCD 北大核心 2002年第S1期223-224,共2页
It is now possible to organize globally while worki ng locally: Information technologies like e-mail, the Internet, and video confere ncing to the desktop permit tight coordination of geographically dispersed worke rs... It is now possible to organize globally while worki ng locally: Information technologies like e-mail, the Internet, and video confere ncing to the desktop permit tight coordination of geographically dispersed worke rs across time zones and cultures. Companies are not limited to physical locatio ns for providing products and services. Networked information systems are allowi ng companies to coordinate their geographically distributed capabilities as virt ual organizations. In order for organizations to succeed, they must be able to r espond with agility in a geographically dispersed environment. The core for a vi rtual organization to increase the utilization rate of resources to the maxi mum and to make full use of the transient market opportunities lies in how to br ing the potential of information technology into play. Based on the philosophy o f agile manufacturing, this paper analyses the basic concepts and connotation of Virtual Organization Information systems(VOIS). VOIS is an information system composed of some independent information subsystems that are autonomous, collab orative and belong to umpty organizations respectively. VOIS support the operati on of virtual organization, and automate the information flow across organizatio nal boundaries. Such systems have capabilities as rapid construction, quick oper ation, and agile reengineering and swift adaptability. Differences between VOIS and traditional enterprise information systems are analyzed. On the basis of ana lyzing the structure of VOIS, an abstract hierarchical structure of VOIS is prop osed using object-oriented method. Reengineering ideology and methods of VOIS a re also explored in light of the three layers structure. 展开更多
关键词 virtual organization information systems abstra ct hierarchical structure object- oriented method
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The Dynamic Modeling Algorithm of Information Organization and Allocation Problem on Internet Communications
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作者 Li Yuan-xiang, Liu Dong-mei State Key Laboratory of Software Engineering, Wuhan University, Wuhan 430072, Hubei, China 《Wuhan University Journal of Natural Sciences》 CAS 2003年第S1期265-268,共4页
With the frequent information accesses from users to the Internet, it is important to organize and allocate information resources properly on different web servers. This paper considers the following problem; Due to t... With the frequent information accesses from users to the Internet, it is important to organize and allocate information resources properly on different web servers. This paper considers the following problem; Due to the capacity limitation of each single web server, it is impossible to put all information resources on one web server. Hence it is an important problem to put them on several different servers such as: (1) the amount of information resources assigned on any server is less than its capacity; (2) the access bottleneck can be avoided. In order to solve the problem in which the access frequency is variable, this paper proposes a dynamic optimal modeling. Based on the computational complexity results, the paper further focuses on the genetic algorithm for solving the dynamic problem. Finally we give the simulation results and conclusions. 展开更多
关键词 organization and allocation of information dynamic modeling genetic algorithm
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Significance of the astrocyte domain organization for qualitative information structuring in the brain
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作者 Bernhard J. Mitterauer 《Advances in Bioscience and Biotechnology》 2010年第5期391-397,共7页
Astrocytes, the dominant glial cell type, modulate synaptic information transmission. Each astrocyte is organized in non-overlapping domains. Here, a formally based model of the possible significance of astrocyte doma... Astrocytes, the dominant glial cell type, modulate synaptic information transmission. Each astrocyte is organized in non-overlapping domains. Here, a formally based model of the possible significance of astrocyte domain organization is proposed. It is hypothesized that each astrocyte contacting n neurons with m synapses via its processes generates dynamic domains of synaptic interactions based on qualitative criteria so that it exerts a structuring of neuronal information processing. The formalism (morpho-grammatics) describes the combinatorics of the various astrocytic receptor types for occupancy with cognate neurotransmitters. Astrocytic processes are able both to contact synapses and retract from them. Rhythmic oscillations of the astrocyte may program the domain organization, where clock genes may play a role in rhythm generation. For the interpretation of a domain organization a player of a string instrument is used as a paradigm. Since astrocytes form networks (syncytia), the interactions between astrocyte domains may be comparable to the improvisations in a jazz ensemble. Given the fact of a high combinational complexity of an astrocyte domain organization, which is formally demonstrable, and an uncomputable complexity of a network of astrocyte domains, the model proposed may not be testable in biological brains, but robotics could be a real alternative. 展开更多
关键词 ASTROCYTE Domain organization Qualitative FORMALISM SYNAPTIC information STRUCTURING MUSICAL Paradigms Robotics
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Cultural Influence,Organizational Climate,Ability of Information Technology to Motivation and Satisfaction Employees of Bankaltim
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作者 Didik Hadiyatno 《Management Studies》 2018年第4期300-317,共18页
This research copes to study the relationship between cultural variables of organization,organizational climate,ability of information technology,motivation work to satisfaction of bank employees’performance and acti... This research copes to study the relationship between cultural variables of organization,organizational climate,ability of information technology,motivation work to satisfaction of bank employees’performance and activity of BPD in East Kalimantan.This research addressed to analyze the cultural variable of organization,the ability of information technology,motivation and satisfaction.This research of the survey is done by using the approach of pad cross sectional study of 13 sub-provinces and town bank of BPD in East Kalimantan.Technique intake of the sample depends on random proportional sampling.Measurement is conducted with structural equation modeling(SEM)pass courses of AMOS 5 and 150 samples taken by bank employees of BPD in East Kalimantan.Result of examination with technique of SEM,indicated that the model has developed degree of axle.According to research data at moderating storey,result of evaluation of goodness of fit indices indicates result of the moderating to the overalls of constructs in the model.Partially developed constructs evaluate good fit of goodness.In general,all the exogenous variables(cultural of organization,the ability of information technology,and organizational climate)have significant effect on motivation and satisfaction of bank activity of BPD in East Kalimantan.Some hypotheses raised in this research can be accepted.Organizational culture has a significant effect on motivation work employees and satisfaction of activity,and ability of information technology has a significant effect on motivation and satisfaction of activity,while organizational climate does not. 展开更多
关键词 CULTURAL of organization the ABILITY of information technology organIZATIONAL climate of MOTIVATION work SATISFACTION of activity
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Research on Ubiquitous Map Information Organization Oriented to Location-Based Aggregation
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作者 Si Wang Guangxia Wang 《Journal of Geoscience and Environment Protection》 2022年第1期238-249,共12页
<div style="text-align:justify;"> In the era of information and communication technology (ICT) and big data, the map gradually shows a new qualitative feature of “spatiotemporal ubiquitous” due to th... <div style="text-align:justify;"> In the era of information and communication technology (ICT) and big data, the map gradually shows a new qualitative feature of “spatiotemporal ubiquitous” due to the extension of its object space and the geographic information it contains, which brings new challenges to map information organization. This paper analyzes the concept and information characteristics of the ubiquitous map. Based on that, it proposes a ubiquitous map information organization model oriented to location-based aggregation. This new model includes three parts as “ubiquitous map instance”, “location-based aggregation mode” and “map scene”. This paper focuses on the “map scene” part which is the core of the model and contains two mutually mapped aspects as “content scene” and “representation scene”. And both aspects are divided into three levels as “features” ←→ “elements” ←→ “scenes” according to ubiquitous map information characteristics and location-based aggregation mode. With cases of map decomposition, the application of the model is explained to illustrate its effectiveness. The model is expected to provide powerful data organization and management capabilities for ubiquitous map production and use. </div> 展开更多
关键词 Ubiquitous Map information organization Location-Based Aggregation Map Scene
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An Examination on the Support of Library Information to the Construction of National Research Organizations
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作者 Hao Wang 《Journal of Electronic Research and Application》 2019年第3期1-7,共7页
The country’s economic development determines the political and cultural status.At the present time,China’s rapid economic development has greatly improved the country’s international prominence.Although China has ... The country’s economic development determines the political and cultural status.At the present time,China’s rapid economic development has greatly improved the country’s international prominence.Although China has high economic and political achievements,China’s cultural soft power is still in a weak position.Cultural soft power is of great significance in improving the country’s overall national strength and international competitiveness.Research organizations are an important part of the country’s soft power and are of great significance to the strengthening of national soft power.Research organizations are the“peripheral brain”in the decision-making process of the government.National government agencies need democratic science in making decisions,and the adopted policy methods must have positive and effective outcomes on the people.Therefore,the national government agencies cannot achieve this without the help of research organizations.This resulted in the development and rising construction of research organizations.With the comprehensive development and construction of research organizations,whilst making progress,has also exposed several shortcomings.The construction of China’s research organizations requires various supports;especially the intelligence agencies and access to library information,which has a unique advantage in promoting the construction of research organizations[1].This paper first introduces the definition,classification and characteristics of a research organization.It will also provide a preliminary understanding of research organizations.The paper will then highlight and analyze the problems encountered by the research organization.Finally,through the grasp of the advantages of the library and intelligence agencies,a solution is proposed. 展开更多
关键词 LIBRARY and information Research organIZATION CONSTRUCTION SUPPORT
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Model Analysis of the Relationship Between Strategic Organization Knowledge and the Use of Information Systems in Firm Performance in Brazil
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作者 Adilson Carlos Yoshikuni Alberto Luiz Albertin 《Chinese Business Review》 2014年第5期301-319,共19页
Information Technology (IT) consolidates as an essential element to support the business strategies to survive and rapidly adapts to changes in the competitive environment. This paper examines the impact of the use ... Information Technology (IT) consolidates as an essential element to support the business strategies to survive and rapidly adapts to changes in the competitive environment. This paper examines the impact of the use of information systems (IS) and strategic organization knowledge (SOK) on firm performance in 150 Brazilian companies. The study uses partial least squares structural equation modeling (PLS-SEM) and establishes models to express the relationship among the constructs examined. The study identifies that the direct influence of 1S use on performance is moderately significant. However, when mediated by orientation strategy, the total effect of IS use on firm performance is demonstrated to be highly significant. The model explains 54% of the variability of firm performance and confirms IS use as a fundamental resource to support strategic business processes. 展开更多
关键词 firm performance strategic organization knowledge (SOK) information systems (IS) use informationtechnology (IT)
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Course construction and innovation of information organization science
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作者 ZHOU Ning HE Ming-gui +1 位作者 RONG Hui-gui WANG Mia 《通讯和计算机(中英文版)》 2008年第9期23-28,共6页
关键词 信息科学 课程设计 教学方法 教学质量
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Challenges and New Directions of Information Accessibility for Persons with Disabilities in China: From the Perspective of the Convention on the Rights of Persons with Disabilities 被引量:1
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作者 蔡聪 LI Man(译) 《The Journal of Human Rights》 2018年第2期186-201,共16页
Accessibility is the basis and prerequisite for persons with disabilities to enjoy and exercise all human rights and fundamental freedoms With the rapid development of the internet, providing and promoting informatio... Accessibility is the basis and prerequisite for persons with disabilities to enjoy and exercise all human rights and fundamental freedoms With the rapid development of the internet, providing and promoting information accessibility is considered an important obligation for the State In the process of transforming international human rights law into domestic law, how to deal with the human rights protection of persons with disabilities and the obligations of the private sector to ensure persons with disabilities receive services and products that meet the requirements and principles of information accessibility has become a development issue in the new era Against the backdrop of the Convention on the Rights of Persons with Disabilities and in the context of the booming development of the cause of persons with disabilities in China, legal scholars, persons with disabilities, and organizations have jointly proposed the Beijing Initiative on the Principles of Information Accessibility for Science and Technology Products It clarifies that the private sector should embrace the human rights model advocated by the Convention in terms of information accessibility, and provide equal participation for persons with disabilities in the process of designing, producing and selling scientific and technological products The Initiative also states that the private sector should keep pace with the United Nation’s sustainable development goals and the basic national policy of building a well-to-do society in an all round way, ensuring persons with disabilities are included within a moderately well-off society It also provides civil opinions on the formulation and clarification of relevant laws in the future. 展开更多
关键词 Convention on the Rights of Persons with Disabilities human rights information accessibility organizations for persons with disabilities
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Intrusion Detection Method Based on Improved Growing Hierarchical Self-Organizing Map 被引量:2
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作者 张亚平 布文秀 +2 位作者 苏畅 王璐瑶 许涵 《Transactions of Tianjin University》 EI CAS 2016年第4期334-338,共5页
Considering that growing hierarchical self-organizing map(GHSOM) ignores the influence of individual component in sample vector analysis, and its accurate rate in detecting unknown network attacks is relatively lower,... Considering that growing hierarchical self-organizing map(GHSOM) ignores the influence of individual component in sample vector analysis, and its accurate rate in detecting unknown network attacks is relatively lower, an improved GHSOM method combined with mutual information is proposed. After theoretical analysis, experiments are conducted to illustrate the effectiveness of the proposed method by accurately clustering the input data. Based on different clusters, the complex relationship within the data can be revealed effectively. 展开更多
关键词 growing hierarchical self-organizing map(GHSOM) hierarchical structure mutual information intrusion detection network security
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River Water Quality Model Based on Remote Sensing Information Methods——A Case Study of Lijing River in Guilin City
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作者 LI Yong-jun PENG Su-ping LIU Lu-liu 《Journal of China University of Mining and Technology》 EI 2006年第1期101-104,共4页
River water quality models based on remote sensing information models are superior to pure water quality models because they combine the inevitability and risk of geographical phenomena and can take complex geographic... River water quality models based on remote sensing information models are superior to pure water quality models because they combine the inevitability and risk of geographical phenomena and can take complex geographical characteristics into account. A water quality model for forecasting COD has been established with remote sensing in- formation modeling methods by monitoring and analyzing water quantity and water quality of the Lijing River reach which flows through a complicated Karst mountain area. This model provides a good tool to predict water quality of complex rivers. It is validated by simulating contaminant concentrations of the study area. The results show that remote sensing information models are suitable for complex geography. It is not only a combined model of inevitability and risk of the geographical phenomena, but also a semi-theoretical and semi-empirical formula, providing a good tool to study organic contaminants in complicated rivers. The coefficients and indices obtained have limited value and the model is not suitable for all situations. Some improvements are required. 展开更多
关键词 water quality model remote sensing information Lijing River Guilin City organic contamination
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Draw Lessons from International Experiences to Promotethe Information Disclosure of the PPP in Our Country 被引量:4
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作者 陈贺阳 《石家庄经济学院学报》 2016年第3期91-96,共6页
P P P 作为传统政府采购的创新形式,其项目信息公开制度既应具有传统政府采购的-般要求,也应具有自己的特殊性,这对增加社会资本的参与热情、防止公共采购的腐败、倒逼项目提高质量具有重要意义.借鉴国际金融组织在P P P 项目信息公开... P P P 作为传统政府采购的创新形式,其项目信息公开制度既应具有传统政府采购的-般要求,也应具有自己的特殊性,这对增加社会资本的参与热情、防止公共采购的腐败、倒逼项目提高质量具有重要意义.借鉴国际金融组织在P P P 项目信息公开方面较为成熟的政策与规定,并根据世界各国的具体实践,提出中国P P P 项目信息公开方面的具体建议,明确敏感信息的界定与公开方式,同时利用中国P P P 综合信息平台的运行,构建中国政府采购的质疑投诉机制,建立完整的报价体系和信息公告制度. 展开更多
关键词 PPP&信息公开 国际金融组织 综合信息平台
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Organ Donation and Obstacles: University Student Survey
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作者 Khalid Khaleq Anas Erragh Loubna Benaddi 《Open Journal of Organ Transplant Surgery》 2023年第1期1-14,共14页
Background: Organ transplantation has helped improve the quality of life of patients with lethal terminal organ failure. This success is owed to the progress made in many fields such as surgery, immunology…Howev... Background: Organ transplantation has helped improve the quality of life of patients with lethal terminal organ failure. This success is owed to the progress made in many fields such as surgery, immunology…However, in our country Morocco, we are faced with reluctance to donate. The study’s objective is to evaluate the perception of organ donation among university students. Methods: We conducted this cross-sectional study with descriptive and analytical aims. Our target population consisted of 991 university students from eight higher education structures. An anonymous questionnaire was distributed to those students by a single interviewer. The questions of the survey answered four main themes. Thus, two types of studies were done. The first was a descriptive study of the socio-demographic characteristics of the selected population and their knowledge and attitudes about organ donation. The second was an analytical study of the correlation between the socio-demographic characteristics, type and level of education of the target population and their knowledge and attitudes towards organ donation. Results: 97.2% of the respondents have already heard about organ donation. If 836 of the students (84.4%) thought that transplantation could be an effective therapeutic alternative, 155 of the students (15.6%) were not aware of this possibility. Furthermore, 298 students, which means 30.1% of the students, did not know that organ transplantation was practiced in Morocco. The causes of refusal found in our study were numerous. 68.5% of students blamed the lack of information as the main cause of their reluctance. 64.7% were afraid of organ trafficking. 41.1% refused the idea of mutilating the body of the deceased, which could impact the funeral. 37.3% thought that donation would be a violation of the human body according to religious values. 33.9% were against donation because they hoped that the brain-dead patient could wake up. The main results of our survey showed the very favorable attitude towards organ donation and transplantation, despite the lack of knowledge on the subject. Conclusion: This study revealed the absence of information on the practice of organ transplantation in Morocco and the underestimation of the number of people waiting for transplantation. On the other hand, like the data found in the literature, our study highlights the religious obstacles and the lack of confidence in the legislation governing donation and transplantation in our country. 展开更多
关键词 organ Donation Lack of information RELIGION LEGISLATION organ Trafficking
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Time-Neutrality of Natural Laws Challenged: Time Is Not an Illusion but Ongoing Energy-Driven Information Loss
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作者 Helmut Tributsch 《Journal of Modern Physics》 2021年第3期300-327,共28页
It is shown that the time of entropy increase, here called action time, is caused by a dynamically understood energy. It drives time by decreasing its presence per state, that is by abandoning order, information, and ... It is shown that the time of entropy increase, here called action time, is caused by a dynamically understood energy. It drives time by decreasing its presence per state, that is by abandoning order, information, and creating entropy. This mechanism can be derived from basic principles via the Lagrange-Euler formalism, just considering the properties of really experienced, oriented time and thus abandoning the paradigm of time neutrality. It describes nature driven by a dynamically understood principle of least action, which is identified as manifestation of fundamental irreversibility in nature. This readily explains the second law of thermodynamics and also yields the entropy law for non-linear irreversible thermodynamics: maximum entropy production within the restraints of the system. Dynamic energy-driven time, action time, and time asymmetry is generated via the process of erasing information and liberating its energy irreversibly as heat. It is not an illusion but information-based reality. It is the loss of information to the past and different from clock-time, which is just an artificial scale, using information for tracking real time, action time. Energy-driven fundamental irreversibility of nature can better describe experienced reality and opens the way to understand and finally imitate the self-organizing creativity in nature. It also draws far reaching consequences for understanding quantum physics, gravitation and cosmology as well as biology. From the point of view of irreversibility, nature turns out to be more elegant, simpler and rationally understandable. For the first time, it can be explained in a few words what energy and nature basically represent and why it must have been information, which has started the universe. 展开更多
关键词 Time-Invariance ENERGY TIME Entropy information IRREVERSIBILITY Self-organization Nature
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传统知识组织方法的智能力 被引量:2
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作者 苏新宁 《科技情报研究》 2024年第1期1-9,共9页
[目的/意义]通过对传统知识组织方法的体系、规则分析,凝练出传统知识组织方法的智能能力,并将其融入人工智能技术,以增强人工智能信息处理的精准与高效。[方法/过程]文章通过回顾知识组织的发展过程,分析传统知识组织方法的内在结构,... [目的/意义]通过对传统知识组织方法的体系、规则分析,凝练出传统知识组织方法的智能能力,并将其融入人工智能技术,以增强人工智能信息处理的精准与高效。[方法/过程]文章通过回顾知识组织的发展过程,分析传统知识组织方法的内在结构,深入探讨了传统知识组织方法的机理。[结果/结论]研究认为,知识组织经过数百年的发展演进,能从不同角度去反映各学科的知识体系、学科体系,能从知识多样化的关联建立知识间的语义关系,可采用科学的知识组织方法将不同形式、不同类型、不同结构的知识关联并融合在一起,这些能力为人工智能把握知识体系、探索知识间的关系、推理科学问题中的相关可能性,以及拓展或聚焦知识和词汇、分析事物之间的关系等提供了更加有效的途径。人工智能在信息处理领域的发展应当与知识组织密切配合,充分发挥知识组织的潜在智能力。 展开更多
关键词 知识组织 人工智能 分类法 主题法 信息组织
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非正式治理的制度化运作:管区制与乡镇治理现代化的路径选择 被引量:1
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作者 袁明宝 《西南大学学报(社会科学版)》 北大核心 2024年第1期79-88,共10页
管区作为一种非正式的组织设置,在乡镇与村级治理单元之间建构出实体性质的中间结构,具有低成本、非正式性和制度稳定性等特点,成为乡镇政权的延伸。管区设置虽然增加了乡镇内部的“委托—代理”层级,但通过行政体制上的形式化设置和实... 管区作为一种非正式的组织设置,在乡镇与村级治理单元之间建构出实体性质的中间结构,具有低成本、非正式性和制度稳定性等特点,成为乡镇政权的延伸。管区设置虽然增加了乡镇内部的“委托—代理”层级,但通过行政体制上的形式化设置和实践中的非正式运作,具有了超越科层体制约束的优势,借助激励动员和组织重构实现了有效治理。管区借助乡镇内部人力资源的重新配置,在不变体制的情况下进行机制创新,实现了非正式治理的制度化运作,匹配了当前乡村社会转型和治理转型的需求,成为当前强国家治理背景下探索乡镇治理现代化的一条可行路径。 展开更多
关键词 管区制 非正式治理 准行政组织 制度化运作 行政发包 乡镇治理现代化
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董事高管责任保险与会计信息质量——基于党组织参与治理的替代或互补效应 被引量:3
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作者 谢海娟 王江烜 +1 位作者 王成龙 栗念坤 《南京审计大学学报》 北大核心 2024年第3期76-87,共12页
以国务院在2020年10月出台的《关于进一步提高上市公司质量的意见》政策为研究契机,选取我国2010—2021年A股上市公司为样本,采用双向固定效应模型,在研究董事高管责任保险对会计信息质量治理作用的基础上,研究党组织参与公司治理是替... 以国务院在2020年10月出台的《关于进一步提高上市公司质量的意见》政策为研究契机,选取我国2010—2021年A股上市公司为样本,采用双向固定效应模型,在研究董事高管责任保险对会计信息质量治理作用的基础上,研究党组织参与公司治理是替代还是互补董事高管责任保险发挥这一治理效应,以及剖析其传导效应和企业异质性效应。研究结果表明:董事高管责任保险对企业会计信息质量有治理效应,且“双向进入”式党组织参与治理会提升董事高管责任保险对会计信息质量的治理效应,即存在互补效应;而“交叉任职”式党组织参与治理抑制董事高管责任保险对会计信息质量的治理效应,即替代效应。进一步分析研究表明:董事高管责任保险会通过促进企业创新和提高内部控制质量对会计信息质量发挥治理效应,并在媒体关注度或盈利能力越高的企业中这种治理效应更好。上述研究结果不仅从新视角拓展会计信息质量影响因素的研究,而且丰富董事高管责任保险和党组织参与公司治理的单独及联合治理效果,并为政府、企业等相关利益者在实践中发掘董事高管责任保险的积极作用和提高会计信息质量提供了有益的实践启示。 展开更多
关键词 董事高管责任保险 会计信息质量 党组织参与治理 双向进入 交叉任职 企业创新 内部控制
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