A Study on the Challenges of Human-Centric Cyber-Security and the Guarantee of Information Quality

Information security and quality management are often considered two different fields. However, organizations must be mindful of how software security may affect quality control. This paper examines and promotes methods through which secure software development processes can be integrated into the Systems Software Development Life-cycle (SDLC) to improve system quality. Cyber-security and quality assurance are both involved in reducing risk. Software security teams work to reduce security risks, whereas quality assurance teams work to decrease risks to quality. There is a need for clear standards, frameworks, processes, and procedures to be followed by organizations to ensure high-level quality while reducing security risks. This research uses a survey of industry professionals to help identify best practices for developing software with fewer defects from the early stages of the SDLC to improve both the quality and security of software. Results show that there is a need for better security awareness among all members of software development teams.

Information Quality Control of ERP System

From the viewpoint of manufacturing enterprises, th is thesis discusses the concept and definition of information quality as well as t he connotation of information quality. Based on our personal experiences of many years, we have summarized the cases of success and failure with ERP system, an d from the angle of information quality control, we have come up with the follow ing concepts : static information quality of enterprises, information maturity o f enterprises and dynamic information quality.

The Conflict Analysis Between the Asset Impairment Loss and Accounting Information Quality Requirements

New accounting standards set that once any loss of asset impairment is recognized, here mainly refer to long-term assets, it shall not be switched back in the future accounting periods. In the author＇s opinion, this provision has some conflicts with the accounting information quality requirements which require reliability, relevance, comparability, and caution. This paper mainly analyzes the contradictions by comparing the provision with the requirements and putting forward relevant solutions. In the end, this paper has drawn the conclusion that the loss of the long-term asset impairment shall be allowed to switch back with certain conditions.

Earnings information quality, debt maturity structure and investment efficiency

This paper studies the effect of earnings information quality and debt maturity structure and their interaction on investment efficiency. The results show that companies with higher earnings information have higher investment efficiency, and the quality of earnings information has increased investment efficiency by reducing the lack of investment and suppressing overinvestment. The companies with higher short-term debt ratio show higher investment efficiency. The results show that there is a certain substitution effect between the effect of earnings information quality and the maturity strueture of debt on the efficiency of investment.

Research on Information Quality Evaluation of Network Community

With the increasing popularity of the Internet,a large number of network communities have been born.The user generated content based on the Internet is constantly emerging,and the quality of network information is uneven.It is helpful to improve the competitiveness of community websites to evaluate the information quality.This paper constructs the evaluation index system of information quality of network community,determines the weight of each index by AHP,and establishes the information quality evaluation model by using fuzzy comprehensive evaluation method.The research in this paper has reference value for various types of website information quality evaluation.

Accounting information quality,governance efficiency and capital investment choice

This paper examines the relationship between accounting information quality and capital investment choice from the perspective of accounting information's governance function.Measuring capital investment choice as the correlation of growth of operating income between company and industry,this paper investigates whether and to what extent companies focus on their core business.The results show that the higher the quality of publicly listed firms' accounting information,the stronger that correlation,particularly when the corporate governance of the listed company is poor.The findings imply that accounting information quality can thus optimize the capital investment choice,which complements and strengthens the functioning of corporate governance.Hence,regulators should pay more attention to the market's power to supervise the behavior of listed firms,improve the governance functions of accounting information and increase the efficiency of capital allocation.

The Impact of Accounting Information Quality on Corporate Labor Investment Efficiency:Evidence from China

As an important part of the enterprise information system,accounting information plays a significant role in enterprise management decision-making,This study investigates the impact of accounting information quality on corporate labor investment efficiency.Using a sample of Chinese listed firms,we show that higher accounting information quality is associated with higher labor investment efficiency(i.e.,a lower deviation of labor investment from the expected employment level justified by economic fundamentals).Firms with higher accounting information quality reduce underinvestment and overinvestment in labor by alleviating financial constraints and agency conflicts.Cross-sectional tests indicate that this effect is more pronounced among non-state-owned enterprises and firms with higher labor adjustment costs.The robustness test shows that our results are robust to alternative proxies,endogeneity concerns,and controls for non-labor investments.This study sheds light on how enterprise information systems influence management decision-making practices from the perspective of accounting information quality.

Mediating effect of e-learning quality on learning outcomes through student satisfaction in nursing education

Objective:This study aimed to determine the relationships between e-learning quality,student satisfaction,and learning outcomes and the mediating effect of student satisfaction.Methods:A cross-sectional quantitative correlational study using a predictive design and multivariate analysis method was employed in this study.A sample of 241 nursing students were recruited through an online survey based on a stratified random sampling technique.The variance-based Par tial Least Squares Structural Modeling analysis method was used to test the possible relationship and mediating effect among the variables.Results:The findings revealed statistical y significant relationships between e-learning quality,student satisfaction,and learning outcomes.A mediating effect of 37.2%is predicted for e-learning quality on learning outcomes through student satisfaction.Conclusions:This study emphasizes the learning needs of working nurses and the impact on their learning outcomes in e-learning nursing undergraduate programs.Advances in e-learning education have assisted nurses to be more self-sufficient in their pursuit of lifelong learning.

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.

The Effect of Social Responsibility Report Audit on the Quality of CSR Information Disclosure --Empirical Data from Chinese Listed Companies

As an important corporate govemance mechanism, external audit helps to improve corporate economic performance. Social responsibility report audit can supervise and constrain the disclosure of corporate social responsibility information, risk assessment and consulting planning, and improve the quality of information disclosure. Taking 2010-2013 listed companies in Shanghai and Shenzhen as samples for empirical test, we found that social responsibility report audit significantly improved the quality of corporate social responsibility information disclosure. Further study found that the greater the intensity of corporate shareholder oversight, social responsibility report audit on the quality of social responsibility to promote the quality of information disclosure more obvious. In addition, compared with the state-owned enterprises, the supervision of the major shareholders in the private enterprises to a greater extent enhanced the quality of social responsibility information disclosure.

The Work of JTCA in Standardizing and Improving the Quality of Operating Information in Japan

Main Activities of JTCA JTCA activities cover the following five areas: ……

Integrated Quality Information System of CIMS

The computer integrated manufacturing system (CIMS), which is called the 21st century's production mode, is the inevitable course of manufacturing industry development. The integrated quality information system (IQIS), which is the essential component of CIMS, will be the powerful assurance to carry out a CIMS project. In this paper, the concept and the system structure and function of IQIS are discussed. The relationship between IQIS and other component systems of CIMS is analyzed.

A Tailor-made Data Quality Approach for Higher Educational Data

Purpose: This paper relates the definition of data quality procedures for knowledge organizations such as Higher Education Institutions. The main purpose is to present the flexible approach developed for monitoring the data quality of the European Tertiary Education Register(ETER) database, illustrating its functioning and highlighting the main challenges that still have to be faced in this domain.Design/methodology/approach: The proposed data quality methodology is based on two kinds of checks, one to assess the consistency of cross-sectional data and the other to evaluate the stability of multiannual data. This methodology has an operational and empirical orientation. This means that the proposed checks do not assume any theoretical distribution for the determination of the threshold parameters that identify potential outliers, inconsistencies, and errors in the data. Findings: We show that the proposed cross-sectional checks and multiannual checks are helpful to identify outliers, extreme observations and to detect ontological inconsistencies not described in the available meta-data. For this reason, they may be a useful complement to integrate the processing of the available information.Research limitations: The coverage of the study is limited to European Higher Education Institutions. The cross-sectional and multiannual checks are not yet completely integrated.Practical implications: The consideration of the quality of the available data and information is important to enhance data quality-aware empirical investigations, highlighting problems, and areas where to invest for improving the coverage and interoperability of data in future data collection initiatives.Originality/value: The data-driven quality checks proposed in this paper may be useful as a reference for building and monitoring the data quality of new databases or of existing databases available for other countries or systems characterized by high heterogeneity and complexity of the units of analysis without relying on pre-specified theoretical distributions.

Investigation on the Quality of Financial Enterprises＇ XBRL Formatted Financial Report and Its Market Effect

The application of extensible business reporting language （XBRL） has been widely used across the globe in recent years. Many countries already made XBRL mandatory in their accounting system. The financial industry is normally the first XBRL network report implementer in these countries and it has its own industry classification standard. However, there are many issues been reported on the quality of XBRL formatted financial statement in the financial industry, such as project omission, project misstatements, account omission, and amount misstatements. This paper has conducted an empirical research on the quality of XBRL financial statement in the financial industry based on all samples available from the Shanghai stock exchange and analyzed the market effect of these issues for over six year window period. A web presentation quality evaluation criteria evaluation model was used in the investigation. Evidences indicate that the number of errors in report item omissions was the biggest problem in XBRL formatted financial reports comparing with other types of errors, while this affected the growth rate of company, unexpected rate of return, and the adoption of XBRL. Suggestions on solving these issues are then provided after comparing with the data point methodology （DPM） implementation for XBRL financial reporting in European countries, especially the World Bank.

Evaluating the Provision of Information in the Financial Statements of Enterprises： Empirical Evidence From Vietnam

Globalization trend has raised demand for establishing a consistent legal framework internationally. Vietnam has been establishing gradually a consistem legal framework according to countries in the world for improving information in financial statements of enterprises. Timely, the Ministry of Finance has made a great effort to publish the draft to correct and adjust accounting laws, accounting standards, and accounting systems to improve and enhance the quality of accounting information. However, based on the result of experiment survey including auditors, chief accountants, and investors, the information in the financial statements provided by Vietnamese enterprises has some shortcomings. The information provided by organizations has not satisfied the demand of users to make useful decisions. Ideally, Vietnam needs to have certain improvements in overall by state, enterprises, and occupation organizations to provide information with high quality and accuracy. This in turn will be crucial for Vietnam in international accounting integration progress.

The Implementation of Human Resource Management Information System

Human resource management has begun to conduct information technology to enhance the efficiency of human resource work.The research objectives are:(1)Does the implementation of human resource management information system enhance work efficiency?(2)What are key factors to influence the implementation of human resource management information system?This research adopts case study with in-depth interviews at W University of Science and Technology.The interviewees of this study were mainly one director and four staffs working at the Department of Human Resource.The research results show that the system quality is acceptable and the system security is perfect.All users have consistent opinions on the bad quality of information and they spend more time to check the data at work.The system use frequency of each user is different,mainly depending on the content of their work.Users who are used less have higher user satisfaction in human resource management information system.Most users perceive that the personal benefit is increased,and feel that this system can enhance personal benefits and improve the organization benefits for personnel management.

Information on Financial Statements for Loan Decision-Making of Commercial Banks in Vietnam

Financial statements （FS） are tools which provide information to users for making business decisions. Among the organizations, banks are the firms which conducted and did business with risks. In particular, commercial banks continue to play a dominant role in the whole system, and local commercial banks still have an edge in its widespread network across the country over foreign banks. This article is going to present the survey which clarifies the role of FS in commercial banks＇ loan decisions in Vietnam. Moreover, this paper also discusses FS＇s quality currently, thereby making suggestions for enterprises to enhance the usefulness of accounting information in borrowing activities. This paper has taken performance with 74 official employees in commercial banks in Vietnam. The results indicated the qualitative characteristics of banks when disclosing the financial statements. This article also gave the six oriented solutions to improvement of the loan decision-making by banks.

Fuzzy VIKOR Approach to Evaluate the Information Security Policies and Analyze the Content of Press Agencies in Gulf Countries

A news agency is an organization that gathers news reports and sells them to subscribing news organization, such as newspapers, magazines, radio and television broadcasters. A news agency may also be referred to as a wire service, newswire, or news service. The main purpose of this paper is to evaluate the security policies and analyze the content of five press agencies in gulf countries which are (Kuwait News Agency (KUNA), Emirates News Agency (WAM), Saudi Press Agency (SPA), Bahrain News Agency (BNA), and Oman News Agency (OMA)) by using a fuzzy VIKOR approach where linguistic variables are applied to solve the uncertainties and subjectivities in expert decision making. Fuzzy VIKOR approach is one of the best Multi-Criteria Decision Making (MCDM) techniques working in fuzzy environment. This study benefits security and content analysis experts know which press agency has the mandate and the competence to educate the public on news agencies. Besides, this paper contributes to Gulf agencies in helping them in their resolve to ensure the quality of content information and information security policies over the internet.

Study on the Diffusion Performance of Standard E-Government Information Systems

Standard e-government information system(SEIS) including mobile-government applications are playing more and more important roles in the establishing of national e-government framework. It can be beneficial not only for avoiding redundant e-government IS development but also for improving collaboration among government agencies. Two research questions were explored: what are the factors influencing the performance of SEIS? Will mandatory SEIS create a better performance than non-mandatory SEIS? Specifically, the use of five categories of IS aspects--information system quality, online service quality, offline service quality, diffusion modes and standard network size—is proposed to understand the performance of SEIS through applying both survey study and simulation study. The results show that information system quality and online service quality of SEIS have strong effects on users' expectation and users' satisfaction, which thereafter promotes the performance of SEIS. Government agencies' offline service quality shows a significant effect on users' satisfaction while not on users' expectation. Furthermore, the diffusion speed of SEIS in non-mandatory and mandatory modes and the standard network size also have great influence on the utility of SEIS.

Reducing congestion and emissions via roadside unit deployment under mixed traffic flow

It is expected that for a long time the future road trafc will be composed of both regular vehicles(RVs)and connected autonomous vehicles(CAVs).As a vehicle-to-infrastructure technology dedicated to facilitating CAV under the mixed trafc fow,roadside units(RSUs)can also improve the quality of information received by CAVs,thereby infuencing the routing behavior of CAV users.This paper explores the possibility of leveraging the RSU deployment to afect the route choices of both CAVs and RVs and the adoption rate of CAVs so as to reduce the network congestion and emissions.To this end,we frst establish a logit-based stochastic user equilibrium model to capture drivers’route choice and vehicle type choice behaviors provided the RSU deployment plan is given.Particularly,CAV users’perception error can be reduced by higher CAV penetration and denser RSUs deployed on the road due to the improved information quality.With the established equilibrium model,the RSU deployment problem is then formulated as a mathematical program with equilibrium constraints.An active-set algorithm is presented to solve the deployment problem efciently.Numerical results suggest that an optimal RSU deployment plan can efectively drive the system towards one with lower network delay and emissions.