Government information sharing(GIS)refers to that act of required or provided for duty government information,commercial information and public welfare information,and it is a basic issue of government services.Howeve...Government information sharing(GIS)refers to that act of required or provided for duty government information,commercial information and public welfare information,and it is a basic issue of government services.However,the existing GIS has low transparency and is lack of flexibility between different departments.Aiming at such problems,this paper takes blockchain as a solusion,and systematically summarizes the development of digital GIS,the advantages and challenges of blockchain and its theoretical research and practical applications.Specifically,it reviews e-government interactive structure,big data and other solutions,analyses their imperfections,and puts forward blockchain-based solutions.The blockchain improves government service efficiency and data security,meanwhile it faces challenges in throughput and supervision.In order to meet these challenges,researchers propose solutions based on three data exchange scenarios:government-to-government,government-to-enterprise and government-toindividual.In addition to researches,blockchain-based GIS is put into use.The electronic licensing project of Nanjing(China)government is taken as an example to illustrate that blockchain has the ability to openly and securely verify,track,and exchange data,so as to improve management ability and public service level of government agencies.展开更多
The increasing dependence on data highlights the need for a detailed understanding of its behavior,encompassing the challenges involved in processing and evaluating it.However,current research lacks a comprehensive st...The increasing dependence on data highlights the need for a detailed understanding of its behavior,encompassing the challenges involved in processing and evaluating it.However,current research lacks a comprehensive structure for measuring the worth of data elements,hindering effective navigation of the changing digital environment.This paper aims to fill this research gap by introducing the innovative concept of“data components.”It proposes a graphtheoretic representation model that presents a clear mathematical definition and demonstrates the superiority of data components over traditional processing methods.Additionally,the paper introduces an information measurement model that provides a way to calculate the information entropy of data components and establish their increased informational value.The paper also assesses the value of information,suggesting a pricing mechanism based on its significance.In conclusion,this paper establishes a robust framework for understanding and quantifying the value of implicit information in data,laying the groundwork for future research and practical applications.展开更多
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 sys...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.展开更多
Evaluating government openness is important in monitoring government performance and promoting government transparency. Therefore, it is necessary to develop an evaluation system for information openness of local gove...Evaluating government openness is important in monitoring government performance and promoting government transparency. Therefore, it is necessary to develop an evaluation system for information openness of local governments. In order to select evaluation indicators, we conducted a content analysis on current evaluation systems constructed by researchers and local governments and the materials of a case study on a local government. This evaluation system is composed of 5 first-tier indicators, 30 secondtier indicators and 69 third-tier indicators. Then Delphi Method and Analytic Hierarchy Process(AHP) Method are adopted to determine the weight of each indicator. At last, the practicability of the system is tested by an evaluation of the local government of Tianjin Binhai New Area, which has been undergoing administrative reform and attempting to reinvent itself in the past 5 years.展开更多
In introduction of the connoted meaning of rural information and its important role in the development of modern agriculture in our country and the development of urban and rural areas, the paper analyzes the difficul...In introduction of the connoted meaning of rural information and its important role in the development of modern agriculture in our country and the development of urban and rural areas, the paper analyzes the difficulties in information construction: the first is the inadequate attendance of farmers, the low efficiency of information platform use; the second is the backward construction of information sources, which cannot meet the practical needs of information by farmers; the third is the bad situation of information exchanging. From perspective of social capital, it discusses the roles social capital factors playing in the rural information construction, among which, the information relations between farmers and information are the basis; net attendance is the necessary condition of sustainable development of rural information construction; customs afford management resources in rural information construction. Based on the above materials, the paper puts forward that it is the government who must accelerate the construction of rural information: the first is planting technic net in rural credit systems, accelerating the admission and supporting of farmers to information construction; the second is to strengthen the exchanging abilities among information platforms, upgrading the attendance degrees of farmers in rural information construction; the third is to introduce and make use of the management power of rural customs to complete an information management norm.展开更多
Investment of information technology (IT) in the government sector in Indonesia continues to increase every year. However, this increase has not been followed by good governance due to the lack of attention to good IT...Investment of information technology (IT) in the government sector in Indonesia continues to increase every year. However, this increase has not been followed by good governance due to the lack of attention to good IT management. Measurement of IT governance is therefore required as a basis for the continuous improvement of the IT services to government agencies. This study is aimed at producing an application to measure the maturity level of IT governance in government institutions, thus facilitating the process of improvement of IT services. The application developed is based on COBIT 4.1 framework and the design used is Unified Modeling Language. Through stages of information system development, this research results in an application for measuring the maturity level of IT governance that can be used by government agencies in assessing existing IT governance.展开更多
In order to improve the operational efficiency, the government can realize the streamlining policy through the mode of government information resource sharing. By building government information resources sharing, the...In order to improve the operational efficiency, the government can realize the streamlining policy through the mode of government information resource sharing. By building government information resources sharing, the government breaks the inter-departmental data island. The government realizes the development direction and trend of “Internet government”. This paper also takes the information resource sharing as the game process between the government management department and the information resource sharing body, and analyzes the policy and suggestion of the information resource sharing in the perspective of game theory by constructing the sharing model of the government information resource in the perspective of game theory.展开更多
The protection of personal information plays an extremely important role in the construction of digital government.The duty to inform is a prerequisite core obligation that the government should fulfill in processing ...The protection of personal information plays an extremely important role in the construction of digital government.The duty to inform is a prerequisite core obligation that the government should fulfill in processing personal information,a concrete expression of the right to self-determination of personal information,and a prerequisite for the right to protection of personal information that works as a fundamental right to defense the intrusion from the government,as well as a procedural regulatory tool to restrain the government’s information power and prevent the risk of infringement.As the rules on the processing of personal information and the duty to inform have both the nature of public law,the government’s processing of personal information is also public law in nature,especially because of the constitutional value and power control function of the duty to inform,the construction of a system for the duty to inform cannot be copied from the rules applicable to private subjects,but should be tailored to the public law characteristics of the government’s processing of personal information,overcoming the shortcomings of the current rough and fragmented legislation,and set up a systematic regulation based on the public law in term of the legal subject,procedure,content,consequences of obligation violations and legal protection.展开更多
In the past decade,the e-government affairs keep developing,which prom otes the reform of governmental affairs and the enhancement of administrative efficiency.However,the phenomenon of inform ation silo has bad influ...In the past decade,the e-government affairs keep developing,which prom otes the reform of governmental affairs and the enhancement of administrative efficiency.However,the phenomenon of inform ation silo has bad influence upon the governm ental information resources sharing and the efficiency of the e-government affairs,hindering inform ation connectivity,so that the government management cannot meet the need of society,nor can the e-governm ent develop in the long run.This paper attempts to analyze the embodiment and causes of the phenomenon of information silo,putting forward measures of solving the problem of inform ation silo.展开更多
I. The Unfolding Situation of the Philosophy of Right to Be Informed in China and Early Construction of Government Information Publicity System The origin of the thought,known as China's protection of right to be inf...I. The Unfolding Situation of the Philosophy of Right to Be Informed in China and Early Construction of Government Information Publicity System The origin of the thought,known as China's protection of right to be informed and the construction of government information publicity system展开更多
Introduction 2013 saw the sixth anniversary of the formulation of Regulations of the People's Republic of China on Disclosure of Government Information (hereinafter referred to as the Regulations) and the fifth ann...Introduction 2013 saw the sixth anniversary of the formulation of Regulations of the People's Republic of China on Disclosure of Government Information (hereinafter referred to as the Regulations) and the fifth anniversary of their being put into effect. As the Regulations were stipulated and put into force,展开更多
The study examined the mediating effect of corporate governance on the relationship between accounting information and stock market returns of listed entities on the Ghana Stock Exchange.The population of the study wa...The study examined the mediating effect of corporate governance on the relationship between accounting information and stock market returns of listed entities on the Ghana Stock Exchange.The population of the study was forty(40)listed entities from 2007-2019 with 520 firm-year observations.The study applied a panel regression model that takes unobserved individual heterogeneity and distributional heterogeneity into consideration.In addition,the study employed cross-section dependence test,Levin-Lin-Chu,ImPesaran,Pesaran,Kao,and Larsson cointegration test,fully modified ordinary least square(FMOLS),and dynamic ordinary least square(DOLS).The results of unit root test showed that all the variables are integrated at first difference.Moreover,the results of cointegration test revealed that accounting information variables were cointegrated in the long run.The result of FMOLS and DOLS further revealed that all the accounting information variables with the exception of OCFPS and NTA have a direct insignificant relationship with the stock market return.The study revealed that corporate governance which was proxied by board size also strengthens the relationship between TAT and stock market return and NTA and stock market return at 5%significant level under FMOLS and DOLS respectively.展开更多
It is important to optimize the cooperative innovation network for the improvement of economic competence and innovative power. Based on the patent information services platform, we obtain invention patent data for th...It is important to optimize the cooperative innovation network for the improvement of economic competence and innovative power. Based on the patent information services platform, we obtain invention patent data for the electronic information industry in Liaoning from 1985 to 2015. This paper analyzes the cooperative innovation network structure, its spatiotemporal evolution and the triple helix relationship of government-industry-university(GIU) by using the social network analysis method and the triple helix theory as well as UCINet, ArcGIS and NetDraw. The empirical results show that: 1) the number of the subjects of the electronic information industry GIU cooperative innovation network in Liaoning demonstrates a gradual increase from 1985 to 2015, with the same trend in concentration. In terms of its subject and its centrality, the universities have a higher position, and the industries have a lower position,while the status of the government is still unclear. 2) The cooperative innovation network presents a core-periphery structure, and the polarization effect of innovation subjects tends to be obvious. There is certain distance-decay regularity in the cooperative innovation network, and a strong geographical proximity to cooperative innovation. 3) The compactness shows a downward trend as a whole. In terms of the extent of participation, the industries are better than the government but worse than the universities. This means that the cooperative innovation network of GIU in the electronic information industry in Liaoning is in the initial stage of formation.展开更多
The development of environmental information governance includes three phases: providing for oneself,information disclosure,and public service. And then China is in the transition and transformation of environmental i...The development of environmental information governance includes three phases: providing for oneself,information disclosure,and public service. And then China is in the transition and transformation of environmental information disclosure to the environmental information public service. The core of the transformation is public participation,in the whole procedure of environmental information supply decision making,production,and quality supervision and evaluation,etc. The target path of the environmental information governance reform includes five parts: improvement of public satisfaction,optimizing information disclosure,information quality control,integration of information resources,and multiple supply.展开更多
This paper presented a background of the extent of the ICT, IT, and EC-B2B in Jordan. It was mentioned that the development of the ICT in Jordan brings benefits to the enterprises and their TPs. In this paper the EC-B...This paper presented a background of the extent of the ICT, IT, and EC-B2B in Jordan. It was mentioned that the development of the ICT in Jordan brings benefits to the enterprises and their TPs. In this paper the EC-B2B systems’ readiness in Jordan is defined as the degree of preparation of a nation or community to participate in and benefits from ICT development. The government in Jordan has taken forceful measures towards adoption IT and IS applications and Internet awareness. In 2010, it was reported from the DOS in Jordanthat the percentage of individual Internet usage did not exceed 4.7 percent of the population inJordan[1]. This paper highlighted through subsections on the benefits and risks faced EC-B2B system adoption in Jordan. Based on the recent studies and reports in Jordan, the EC-B2B system adoption was mainly adopted by large enterprises in the supply chain rather than by SMEs. The study concluded that the main two barriers of ICT development and adoption inJordanare organizational readiness including lack of new education methods, and lack of information and knowledge.展开更多
The adoption of technology in all its forms, especially information technology, is effectively achieved by the success of e-government through the quality of public electronic services provided by this type of governm...The adoption of technology in all its forms, especially information technology, is effectively achieved by the success of e-government through the quality of public electronic services provided by this type of government. In order to maximize the effectiveness of E-government and realize its vast potential, several fundamental conditions must exist tofacilitate an enabling environment.The main purpose of this study was to provide effective mechanisms and procedures that define the e-government environment in Quebec and to demonstrate their capacity (or lack thereof) for assessing and developing e-governance in Canada. This was achieved through a theoretical analysis of the fundamental indicators of information and communication technology and some critical measures in terms of human, political, legal, and administrative resource capacities to perform this kind of management at the level of Quebec State in Canada.展开更多
This essay is centred on Nigeria's Freedom of Information Act, with special interest in its relevance in the country's anti-corruption war. The paper reiterates that the law was passed to enable the public to access...This essay is centred on Nigeria's Freedom of Information Act, with special interest in its relevance in the country's anti-corruption war. The paper reiterates that the law was passed to enable the public to access certain government information, in order to ensure transparency and accountability. The FOI Act aims to make public records and information more freely available and to protect public records and information, in accordance with the public interest and protection of personal privacy. It enables citizens to hold the government accountable in the event of the misappropriation of public funds or failure to deliver public services. It also seeks to protect serving public officers against any adverse consequences from the unauthorized disclosure of certain kinds of official information, and to establish procedures for the achievement of these purposes. The Act further regulates conflicts between its provisions and those of other legislations. The paper contends that Freedom of Information is a fundamental indicator of economic development and progress, civic engagement and a properly functional democracy in every economy, describing it as a promising start in ensuring good governance and rule of law in Nigeria. The paper stresses the need for vigorous implementation of the FOI Act if the country is to make any significant breakthrough in the enthronement of good governance, transparency and accountability, adding that a strengthened FOI regime will enhance citizens' demand for accountability and check corruption in Nigeria.展开更多
Both opportunities and challenges are currently faced by government management innovation in the age of "big data". Traditionally, relative studies view the management of governments as the effective means to improv...Both opportunities and challenges are currently faced by government management innovation in the age of "big data". Traditionally, relative studies view the management of governments as the effective means to improve governmental services, without really understanding the structural influence of big data and network technology on governmental mode of thinking. Against such backdrop, this paper tries to conduct critical analysis based upon traditional outcomes in this regard, trying to make full use of the function of big data technology. With these efforts, this paper contributes to the building of an interaction theory that could promote transparency of information and customization and segmentation of the policies. By constructing a mode in which management could be carried out based on the law of big data, by building an information management system in which balance could be achieved between responsibility and freedom, by promoting the rebalancing among public power, online civil society and civil rights, the innovation of governmental management would be achieved.展开更多
The modernization of national governance needs to be supported with modern technical tools to conform relations of production to productive forces and enable positive and orderly interaction between the two.Blockchain...The modernization of national governance needs to be supported with modern technical tools to conform relations of production to productive forces and enable positive and orderly interaction between the two.Blockchain,as an emerging technology in the age of information,features distributed architecture,greater transparency,improved traceability and enhanced security.Blockchain’s consensus mechanism can be introduced into community governance mechanisms,which,by virtue of its marketoriented operation nature,helps define the respective functions of the government and market in the modernization of national governance.The application of blockchain technology to the national governance system enables stakeholders to seek consensus and the largest possible common interests to improve the national governance system and better achieve the governance goal,reduce governance costs,improve governance performance and meet the development needs of the times.Through a proper top-down design,China can effectively integrate blockchain technology into its national governance system and thereby efficiently advance the modernization of its national governance system and capacity.Still,due attention should be paid to blockchain’s possible technical risks and impact during the reform and modernization of national governance.展开更多
I the context of the Corporate Governance Code enactment in Japan, we examine how newly introduced outside directors in Japanese boards obtain information to take part in the decision-making process. We conducted a sy...I the context of the Corporate Governance Code enactment in Japan, we examine how newly introduced outside directors in Japanese boards obtain information to take part in the decision-making process. We conducted a systematic review of the literature and found 18 peer-reviewed publications in a time span between 2000 and 2016 that described the asymmetry of information between the insider group of board directors (including the CEO) and the outside board members. Our fmdings show that for the course of more than a decade, despite all changes and reforms, the role of board directors, whether insiders or outsiders, is still supplementary. They are treated more as advisors than active part in the decision-making process. We reveal different insider sources of information as forming social ties with the CEO and/or inside board directors and collaboration with Audit & Supervisory Board (Kansayaku), which can help reduce this asymmetry and improve the decision-making process. We assume that it will be easier for the outsiders to establish contacts and form social ties with the Audit & Supervisory Board members because of their unspoken lower status and thus to obtain more information about the company internal affairs and discussions that take place during the informal meetings, where only insiders (including the CEO) are present.展开更多
基金supported by Hainan Province Basic and Applied Basic Research Program(Natural Science Field)High-level Talent Project(Grant No.2019RC044).
文摘Government information sharing(GIS)refers to that act of required or provided for duty government information,commercial information and public welfare information,and it is a basic issue of government services.However,the existing GIS has low transparency and is lack of flexibility between different departments.Aiming at such problems,this paper takes blockchain as a solusion,and systematically summarizes the development of digital GIS,the advantages and challenges of blockchain and its theoretical research and practical applications.Specifically,it reviews e-government interactive structure,big data and other solutions,analyses their imperfections,and puts forward blockchain-based solutions.The blockchain improves government service efficiency and data security,meanwhile it faces challenges in throughput and supervision.In order to meet these challenges,researchers propose solutions based on three data exchange scenarios:government-to-government,government-to-enterprise and government-toindividual.In addition to researches,blockchain-based GIS is put into use.The electronic licensing project of Nanjing(China)government is taken as an example to illustrate that blockchain has the ability to openly and securely verify,track,and exchange data,so as to improve management ability and public service level of government agencies.
基金supported by the EU H2020 Research and Innovation Program under the Marie Sklodowska-Curie Grant Agreement(Project-DEEP,Grant number:101109045)National Key R&D Program of China with Grant number 2018YFB1800804+2 种基金the National Natural Science Foundation of China(Nos.NSFC 61925105,and 62171257)Tsinghua University-China Mobile Communications Group Co.,Ltd,Joint Institutethe Fundamental Research Funds for the Central Universities,China(No.FRF-NP-20-03)。
文摘The increasing dependence on data highlights the need for a detailed understanding of its behavior,encompassing the challenges involved in processing and evaluating it.However,current research lacks a comprehensive structure for measuring the worth of data elements,hindering effective navigation of the changing digital environment.This paper aims to fill this research gap by introducing the innovative concept of“data components.”It proposes a graphtheoretic representation model that presents a clear mathematical definition and demonstrates the superiority of data components over traditional processing methods.Additionally,the paper introduces an information measurement model that provides a way to calculate the information entropy of data components and establish their increased informational value.The paper also assesses the value of information,suggesting a pricing mechanism based on its significance.In conclusion,this paper establishes a robust framework for understanding and quantifying the value of implicit information in data,laying the groundwork for future research and practical applications.
文摘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.
基金jointly supported by the Foundation for Humanities and Social Sciences of the Chinese Ministry of Education(Grant No.10YJA870021)Center for Asia Research of Nankai University(Grant No.AS0917)
文摘Evaluating government openness is important in monitoring government performance and promoting government transparency. Therefore, it is necessary to develop an evaluation system for information openness of local governments. In order to select evaluation indicators, we conducted a content analysis on current evaluation systems constructed by researchers and local governments and the materials of a case study on a local government. This evaluation system is composed of 5 first-tier indicators, 30 secondtier indicators and 69 third-tier indicators. Then Delphi Method and Analytic Hierarchy Process(AHP) Method are adopted to determine the weight of each indicator. At last, the practicability of the system is tested by an evaluation of the local government of Tianjin Binhai New Area, which has been undergoing administrative reform and attempting to reinvent itself in the past 5 years.
文摘In introduction of the connoted meaning of rural information and its important role in the development of modern agriculture in our country and the development of urban and rural areas, the paper analyzes the difficulties in information construction: the first is the inadequate attendance of farmers, the low efficiency of information platform use; the second is the backward construction of information sources, which cannot meet the practical needs of information by farmers; the third is the bad situation of information exchanging. From perspective of social capital, it discusses the roles social capital factors playing in the rural information construction, among which, the information relations between farmers and information are the basis; net attendance is the necessary condition of sustainable development of rural information construction; customs afford management resources in rural information construction. Based on the above materials, the paper puts forward that it is the government who must accelerate the construction of rural information: the first is planting technic net in rural credit systems, accelerating the admission and supporting of farmers to information construction; the second is to strengthen the exchanging abilities among information platforms, upgrading the attendance degrees of farmers in rural information construction; the third is to introduce and make use of the management power of rural customs to complete an information management norm.
文摘Investment of information technology (IT) in the government sector in Indonesia continues to increase every year. However, this increase has not been followed by good governance due to the lack of attention to good IT management. Measurement of IT governance is therefore required as a basis for the continuous improvement of the IT services to government agencies. This study is aimed at producing an application to measure the maturity level of IT governance in government institutions, thus facilitating the process of improvement of IT services. The application developed is based on COBIT 4.1 framework and the design used is Unified Modeling Language. Through stages of information system development, this research results in an application for measuring the maturity level of IT governance that can be used by government agencies in assessing existing IT governance.
文摘In order to improve the operational efficiency, the government can realize the streamlining policy through the mode of government information resource sharing. By building government information resources sharing, the government breaks the inter-departmental data island. The government realizes the development direction and trend of “Internet government”. This paper also takes the information resource sharing as the game process between the government management department and the information resource sharing body, and analyzes the policy and suggestion of the information resource sharing in the perspective of game theory by constructing the sharing model of the government information resource in the perspective of game theory.
文摘The protection of personal information plays an extremely important role in the construction of digital government.The duty to inform is a prerequisite core obligation that the government should fulfill in processing personal information,a concrete expression of the right to self-determination of personal information,and a prerequisite for the right to protection of personal information that works as a fundamental right to defense the intrusion from the government,as well as a procedural regulatory tool to restrain the government’s information power and prevent the risk of infringement.As the rules on the processing of personal information and the duty to inform have both the nature of public law,the government’s processing of personal information is also public law in nature,especially because of the constitutional value and power control function of the duty to inform,the construction of a system for the duty to inform cannot be copied from the rules applicable to private subjects,but should be tailored to the public law characteristics of the government’s processing of personal information,overcoming the shortcomings of the current rough and fragmented legislation,and set up a systematic regulation based on the public law in term of the legal subject,procedure,content,consequences of obligation violations and legal protection.
文摘In the past decade,the e-government affairs keep developing,which prom otes the reform of governmental affairs and the enhancement of administrative efficiency.However,the phenomenon of inform ation silo has bad influence upon the governm ental information resources sharing and the efficiency of the e-government affairs,hindering inform ation connectivity,so that the government management cannot meet the need of society,nor can the e-governm ent develop in the long run.This paper attempts to analyze the embodiment and causes of the phenomenon of information silo,putting forward measures of solving the problem of inform ation silo.
文摘I. The Unfolding Situation of the Philosophy of Right to Be Informed in China and Early Construction of Government Information Publicity System The origin of the thought,known as China's protection of right to be informed and the construction of government information publicity system
文摘Introduction 2013 saw the sixth anniversary of the formulation of Regulations of the People's Republic of China on Disclosure of Government Information (hereinafter referred to as the Regulations) and the fifth anniversary of their being put into effect. As the Regulations were stipulated and put into force,
文摘The study examined the mediating effect of corporate governance on the relationship between accounting information and stock market returns of listed entities on the Ghana Stock Exchange.The population of the study was forty(40)listed entities from 2007-2019 with 520 firm-year observations.The study applied a panel regression model that takes unobserved individual heterogeneity and distributional heterogeneity into consideration.In addition,the study employed cross-section dependence test,Levin-Lin-Chu,ImPesaran,Pesaran,Kao,and Larsson cointegration test,fully modified ordinary least square(FMOLS),and dynamic ordinary least square(DOLS).The results of unit root test showed that all the variables are integrated at first difference.Moreover,the results of cointegration test revealed that accounting information variables were cointegrated in the long run.The result of FMOLS and DOLS further revealed that all the accounting information variables with the exception of OCFPS and NTA have a direct insignificant relationship with the stock market return.The study revealed that corporate governance which was proxied by board size also strengthens the relationship between TAT and stock market return and NTA and stock market return at 5%significant level under FMOLS and DOLS respectively.
基金Under the auspices of National Natural Science Foundation of China(No.41601114)Humanities and Social Science Foundation of Ministry of Education(No.16YJC790080)+1 种基金Social Science Fund of Liaoning Province(No.L17CJL001)Education Project of Liaoning Provincial Department(No.JZ201783606)
文摘It is important to optimize the cooperative innovation network for the improvement of economic competence and innovative power. Based on the patent information services platform, we obtain invention patent data for the electronic information industry in Liaoning from 1985 to 2015. This paper analyzes the cooperative innovation network structure, its spatiotemporal evolution and the triple helix relationship of government-industry-university(GIU) by using the social network analysis method and the triple helix theory as well as UCINet, ArcGIS and NetDraw. The empirical results show that: 1) the number of the subjects of the electronic information industry GIU cooperative innovation network in Liaoning demonstrates a gradual increase from 1985 to 2015, with the same trend in concentration. In terms of its subject and its centrality, the universities have a higher position, and the industries have a lower position,while the status of the government is still unclear. 2) The cooperative innovation network presents a core-periphery structure, and the polarization effect of innovation subjects tends to be obvious. There is certain distance-decay regularity in the cooperative innovation network, and a strong geographical proximity to cooperative innovation. 3) The compactness shows a downward trend as a whole. In terms of the extent of participation, the industries are better than the government but worse than the universities. This means that the cooperative innovation network of GIU in the electronic information industry in Liaoning is in the initial stage of formation.
文摘The development of environmental information governance includes three phases: providing for oneself,information disclosure,and public service. And then China is in the transition and transformation of environmental information disclosure to the environmental information public service. The core of the transformation is public participation,in the whole procedure of environmental information supply decision making,production,and quality supervision and evaluation,etc. The target path of the environmental information governance reform includes five parts: improvement of public satisfaction,optimizing information disclosure,information quality control,integration of information resources,and multiple supply.
文摘This paper presented a background of the extent of the ICT, IT, and EC-B2B in Jordan. It was mentioned that the development of the ICT in Jordan brings benefits to the enterprises and their TPs. In this paper the EC-B2B systems’ readiness in Jordan is defined as the degree of preparation of a nation or community to participate in and benefits from ICT development. The government in Jordan has taken forceful measures towards adoption IT and IS applications and Internet awareness. In 2010, it was reported from the DOS in Jordanthat the percentage of individual Internet usage did not exceed 4.7 percent of the population inJordan[1]. This paper highlighted through subsections on the benefits and risks faced EC-B2B system adoption in Jordan. Based on the recent studies and reports in Jordan, the EC-B2B system adoption was mainly adopted by large enterprises in the supply chain rather than by SMEs. The study concluded that the main two barriers of ICT development and adoption inJordanare organizational readiness including lack of new education methods, and lack of information and knowledge.
文摘The adoption of technology in all its forms, especially information technology, is effectively achieved by the success of e-government through the quality of public electronic services provided by this type of government. In order to maximize the effectiveness of E-government and realize its vast potential, several fundamental conditions must exist tofacilitate an enabling environment.The main purpose of this study was to provide effective mechanisms and procedures that define the e-government environment in Quebec and to demonstrate their capacity (or lack thereof) for assessing and developing e-governance in Canada. This was achieved through a theoretical analysis of the fundamental indicators of information and communication technology and some critical measures in terms of human, political, legal, and administrative resource capacities to perform this kind of management at the level of Quebec State in Canada.
文摘This essay is centred on Nigeria's Freedom of Information Act, with special interest in its relevance in the country's anti-corruption war. The paper reiterates that the law was passed to enable the public to access certain government information, in order to ensure transparency and accountability. The FOI Act aims to make public records and information more freely available and to protect public records and information, in accordance with the public interest and protection of personal privacy. It enables citizens to hold the government accountable in the event of the misappropriation of public funds or failure to deliver public services. It also seeks to protect serving public officers against any adverse consequences from the unauthorized disclosure of certain kinds of official information, and to establish procedures for the achievement of these purposes. The Act further regulates conflicts between its provisions and those of other legislations. The paper contends that Freedom of Information is a fundamental indicator of economic development and progress, civic engagement and a properly functional democracy in every economy, describing it as a promising start in ensuring good governance and rule of law in Nigeria. The paper stresses the need for vigorous implementation of the FOI Act if the country is to make any significant breakthrough in the enthronement of good governance, transparency and accountability, adding that a strengthened FOI regime will enhance citizens' demand for accountability and check corruption in Nigeria.
文摘Both opportunities and challenges are currently faced by government management innovation in the age of "big data". Traditionally, relative studies view the management of governments as the effective means to improve governmental services, without really understanding the structural influence of big data and network technology on governmental mode of thinking. Against such backdrop, this paper tries to conduct critical analysis based upon traditional outcomes in this regard, trying to make full use of the function of big data technology. With these efforts, this paper contributes to the building of an interaction theory that could promote transparency of information and customization and segmentation of the policies. By constructing a mode in which management could be carried out based on the law of big data, by building an information management system in which balance could be achieved between responsibility and freedom, by promoting the rebalancing among public power, online civil society and civil rights, the innovation of governmental management would be achieved.
基金The paper is part of a scientific research and innovation program(2017-01-07-00-06-E00031)funded by Shanghai Municipal Education Commission.
文摘The modernization of national governance needs to be supported with modern technical tools to conform relations of production to productive forces and enable positive and orderly interaction between the two.Blockchain,as an emerging technology in the age of information,features distributed architecture,greater transparency,improved traceability and enhanced security.Blockchain’s consensus mechanism can be introduced into community governance mechanisms,which,by virtue of its marketoriented operation nature,helps define the respective functions of the government and market in the modernization of national governance.The application of blockchain technology to the national governance system enables stakeholders to seek consensus and the largest possible common interests to improve the national governance system and better achieve the governance goal,reduce governance costs,improve governance performance and meet the development needs of the times.Through a proper top-down design,China can effectively integrate blockchain technology into its national governance system and thereby efficiently advance the modernization of its national governance system and capacity.Still,due attention should be paid to blockchain’s possible technical risks and impact during the reform and modernization of national governance.
文摘I the context of the Corporate Governance Code enactment in Japan, we examine how newly introduced outside directors in Japanese boards obtain information to take part in the decision-making process. We conducted a systematic review of the literature and found 18 peer-reviewed publications in a time span between 2000 and 2016 that described the asymmetry of information between the insider group of board directors (including the CEO) and the outside board members. Our fmdings show that for the course of more than a decade, despite all changes and reforms, the role of board directors, whether insiders or outsiders, is still supplementary. They are treated more as advisors than active part in the decision-making process. We reveal different insider sources of information as forming social ties with the CEO and/or inside board directors and collaboration with Audit & Supervisory Board (Kansayaku), which can help reduce this asymmetry and improve the decision-making process. We assume that it will be easier for the outsiders to establish contacts and form social ties with the Audit & Supervisory Board members because of their unspoken lower status and thus to obtain more information about the company internal affairs and discussions that take place during the informal meetings, where only insiders (including the CEO) are present.