Information Management in Disaster and Humanitarian Response: A Case in United Nations Office for the Coordination of Humanitarian Affairs

To guarantee a unified response to disasters, humanitarian organizations work together via the United Nations Office for the Coordination of Humanitarian Affairs (OCHA). Although the OCHA has made great strides to improve its information management and increase the availability of accurate, real-time data for disaster and humanitarian response teams, significant gaps persist. There are inefficiencies in the emergency management of data at every stage of its lifecycle: collection, processing, analysis, distribution, storage, and retrieval. Disaster risk reduction and disaster risk management are the two main tenets of the United Nations’ worldwide plan for disaster management. Information systems are crucial because of the crucial roles they play in capturing, processing, and transmitting data. The management of information is seldom discussed in published works. The goal of this study is to employ qualitative research methods to provide insight by facilitating an expanded comprehension of relevant contexts, phenomena, and individual experiences. Humanitarian workers and OCHA staffers will take part in the research. The study subjects will be chosen using a random selection procedure. Online surveys with both closed- and open-ended questions will be used to compile the data. UN OCHA offers a structure for the handling of information via which all humanitarian actors may contribute to the overall response. This research will enable the UN Office for OCHA better gather, process, analyze, disseminate, store, and retrieve data in the event of a catastrophe or humanitarian crisis.

An Empirical Study on the Relationship Between Growth and Earnings Management of Chinese Listed Corporation

This paper explores whether investors can assess the company＇s growth and risk management according to the company＇s financial statements in the capital market or not. The company＇s growth will affect the company＇s earnings manipulation for earnings management which is often encountered in corporate governance problems. This research constructs the research hypothesis on this basis of the summary and analysis of the relevant theory, using the data from Chinese listed corporation during the period of 2009-2011, and designs the empirical model to prove it. The study found that for Chinese listed corporation, the higher the company＇s growth and business risk, the higher the degree of earnings management. The degree of earnings management will be high when the growth of the company and the business risk exist at the same time.

The effect of earnings forecast precision on firm value and insider trading under voluntary disclosure in Taiwan

Taiwan changed its earnings forecast policy from mandatory to voluntary disclosure in 2005. In this study, the inferences of voluntary earnings forecast are examined based on forecasts issued by listed firms. This study suspects that insiders have a temptation to strategically manipulate financial forecast information to influence markets and thus receive extra rents. Under the new earnings forecast disclosure policy, the number of disclosing firm decreases but the precision of earnings forecast increases. The empirical result from dynamic panel data evidences the forecast error of voluntary disclosure may negatively impact firm values. Furthermore, there is a positive relationship between insiders＇ trading profit and manipulation of earnings forecasts. As volatility in insider manipulation increases, it is difficult for the investors to predict the real intention of insiders, and insiders may achieve greater benefits from trading. This study also observes that many listed companies hold investor conferences to provide earnings guidance in Taiwan. The reason may be that investor conference is more flexible and has less forecast error cost than the formal financial forecast. This study provides important insights into earnings forecast policy in emerging markets. The competent authority should improve corporate governance and develop monitoring functions to abate forecast manipulation.

Differentiating and Subdividing for Concept of Earnings Management

Through discriminating the concept of unreal accounting information and differentiating earnings management and profit manipulation, the paper ascertains the concept of earnings management by applying the theories of agent, game and information transfer etc., and then subdivides its content.

IAM Excellence: Exploring Saviynt’s Role in Modern Information Technology

Organizations may increase data security and operational efficiency by connecting Salesforce with Identity and Access Management (IAM) systems like Saviynt. This study delves deeply into the details of this revolution that is being encouraged to shift towards IAM software and potential drawbacks such as excessive provisioning and implementation issues. The study illuminated excellent practices and emphasized the importance of constant monitoring by using secondary theme analysis and qualitative research as proof. The findings indicate Saviynt as a viable solution and provide detailed information for firms seeking a smooth and secure integration path.

Does International Financial Reporting Standards （IFRS） Adoption Matter？ The Effects on Financial Transparency and Earnings Management

This paper aims to examine whether or not the adoption of fair value accounting （FVA） has an effect on the level of information transparency and the degree of earnings management, to identify whether the legal institutions have powers to explain those effects of the adoption of FVA, and to explore the relationship between the effects of the adoption of FVA and several specific characteristics of the banking industry. By investigating the banking sectors of four Asian countries/regions including China, Hong Kong, the Philippines, and Singapore which have adopted International Financial Reporting Standards （IFRS）, this paper finds that after the application of FVA, the estimated cost of equity of the sampled banks significantly decreases and the relationship between banks＇ loan loss provisions （LLP） and earnings before provisions and tax （EBPT） becomes irrelevant. The evidence supports the effects of FVA adoption on the enhancement of accounting quality. In addition, sound legal/extra-legal systems are closely linked to the degree of accounting quality and still have a strong influence on FVA.

Cyber Resilience through Real-Time Threat Analysis in Information Security

This paper examines how cybersecurity is developing and how it relates to more conventional information security. Although information security and cyber security are sometimes used synonymously, this study contends that they are not the same. The concept of cyber security is explored, which goes beyond protecting information resources to include a wider variety of assets, including people [1]. Protecting information assets is the main goal of traditional information security, with consideration to the human element and how people fit into the security process. On the other hand, cyber security adds a new level of complexity, as people might unintentionally contribute to or become targets of cyberattacks. This aspect presents moral questions since it is becoming more widely accepted that society has a duty to protect weaker members of society, including children [1]. The study emphasizes how important cyber security is on a larger scale, with many countries creating plans and laws to counteract cyberattacks. Nevertheless, a lot of these sources frequently neglect to define the differences or the relationship between information security and cyber security [1]. The paper focus on differentiating between cybersecurity and information security on a larger scale. The study also highlights other areas of cybersecurity which includes defending people, social norms, and vital infrastructure from threats that arise from online in addition to information and technology protection. It contends that ethical issues and the human factor are becoming more and more important in protecting assets in the digital age, and that cyber security is a paradigm shift in this regard [1].

Franchise Value Change Information of State-owned Commercial Bank and Securities Investment Risk

The investment strategy choice of state-owned commercial bank is related to its franchise value change information. This paper analyzes the franchise value change information of state-owned commercial bank. The franchise value change information shows that the franchise value of state-owned Commercial Bank is descending. Along with the descending of the franchise value, state-owned commercial bank strengthens its high risk investment motive when it chooses its investment strategy. State-owned commercial bank tends to run the high risk of investing securities because its investment variety is very sparse. Based on the theoretical principle of how to control securities investment risk, this paper proposes some countermeasures and suggestions that state-owned commercial bank strengthen the control of its securities investment risk in order to perfect its investment strategy.

Review of state-of-the-art decision support systems (DSSs) for prevention and suppression of forest fires

Forest ecosystems are our priceless natural resource and are a key component of the global carbon budget. Forest fires can be a hazard to the viability and sustainable management of forests with consequences for natural and cultural environments, economies, and the life quality of local and regional populations. Thus, the selection of strategies to manage forest fires, while considering both functional and economic efficiency, is of primary importance. The use of decision support systems(DSSs) by managers of forest fires has rapidly increased. This has strengthened capacity to prevent and suppress forest fires while protecting human lives and property. DSSs are a tool that can benefit incident management and decision making and policy, especially for emergencies such as natural disasters. In this study we reviewed state-of-the-art DSSs that use: database management systems and mathematical/economic algorithms for spatial optimization of firefighting forces; forest fire simulators and satellite technology for immediate detection and prediction of evolution of forest fires; GIS platforms that incorporate several tools to manipulate, process and analyze geographic data and develop strategic and operational plans.

Study on risk analysis of supply chain enterprises

The sources of supply chain enterprise risk from different aspects including material flow, information flow, cash flow and partner relationship is analyzed. Measures for risk reduction have also been summarized from the aspects of risk sharing, information sharing, change of inventory control mode, and supply chain flexibility. Finally, problems in current research on supply chain risk management are pointed out and a discussion on future research trend is presented.

Fuzzy logic applied to value of information assessment in oil and gas projects

The concept of value of information(VOI)has been widely used in the oil industry when making decisions on the acquisition of new data sets for the development and operation of oil fields.The classical approach to VOI assumes that the outcome of the data acquisition process produces crisp values,which are uniquely mapped onto one of the deterministic reservoir models representing the subsurface variability.However,subsurface reservoir data are not always crisp;it can also be fuzzy and may correspond to various reservoir models to different degrees.The classical approach to VOI may not,therefore,lead to the best decision with regard to the need to acquire new data.Fuzzy logic,introduced in the 1960 s as an alternative to the classical logic,is able to manage the uncertainty associated with the fuzziness of the data.In this paper,both classical and fuzzy theoretical formulations for VOI are developed and contrasted using inherently vague data.A case study,which is consistent with the future development of an oil reservoir,is used to compare the application of both approaches to the estimation of VOI.The results of the VOI process show that when the fuzzy nature of the data is included in the assessment,the value of the data decreases.In this case study,the results of the assessment using crisp data and fuzzy data change the decision from"acquire"the additional data(in the former)to"do not acquire"the additional data(in the latter).In general,different decisions are reached,depending on whether the fuzzy nature of the data is considered during the evaluation.The implications of these results are significant in a domain such as the oil and gas industry(where investments are huge).This work strongly suggests the need to define the data as crisp or fuzzy for use in VOI,prior to implementing the assessment to select and define the right approach.

An Information System for Risk-Vulnerability Assessment to Flood

An exhaustive knowledge of flood risk in different spatial locations is essential for developing an effective flood mitigation strategy for a watershed. In the present study, a riskvulnerability analysis to flood is performed. Four components of vulnerability to flood: 1) physical, 2) economic, 3) infrastructure and 4) social;are evaluated individually using a Geographic Information System (GIS) environment. The proposed methodology estimates the impact on infrastructure vulnerability due to inundation of critical facilities, emer gency service stations and bridges. The components of vulnerability are combined to determine an overall vulnerability to flood. The exposures of land use/land cover and soil type (permeability) to flood are also considered to include their effects on severity of flood. The values of probability of occurrence of flood, vulnerability to flood, and exposures of land use and soil type to flood are used to finally compute flood risk at different locations in a watershed. The proposed methodology is implemented for six major damage centers in the Upper Thames River watershed, located in the SouthWestern Ontario, Canada to assess the flood risk. An information system is developed for systematic presentation of the flood risk, probability of occurrence of flood, vulnerability to flood, and exposures of land use and soil type to flood by postal code regions or Forward Sortation Areas (FSAs). The flood information system is designed to provide support for different users, i.e., general public, decisionmakers and water management professionals. An interactive analysis tool is developed within the information system to assist in evaluation of the flood risk in response to a change in land use pattern.

How Do Investors Evaluate Business Continuity Management （BCM） Disclosures in Emergency Situations？ Evidence From the Great East Japan Earthquake

This study examines economic effects of business continuity management （BCM） disclosures through analyzing changes in shareholder returns in the wake of the Great East Japan Earthquake. The author examined differences in the recovery of share price between disclosing and non-disclosing corporations. The results show that the cumulative average abnormal returns （CAARs） of disclosing corporations recovered faster than non-disclosing corporations. Then, the author examined differences in the recovery of share price between developing and non-developing corporations. The results show that there is no statistically significant difference in the recovery of share price between developing and non-developing corporations. Finally, the author examined the differences of BCM between disclosing and non-disclosing corporations. The results suggest that BCM or business continuity plan （BCP） disclosing corporations have a broader coverage of the BCP, more appropriate procedures for responding to emergency situations, more effective training of the BCM, and more mature BCM systems than non-disclosing ones.

数字环境下图书馆信息资源共享的著作权风险管理研究--以新兴馆际互借系统著作权管理方案为例

数字环境增加了图书馆信息资源共享的侵权风险,著作权风险管理是实现信息资源共享可持续发展的重大现实问题。文章在详述新兴馆际互借系统Tipasa与Rapido著作权管理方案的基础上,分析两者在著作权管理方面的特点与不足,结合我国信息资源共享实践与典型司法判例,从制度、系统和版权素养三个层面为我国图书馆信息资源共享的著作权风险管理与科学治理提供决策依据。

以“数”谋“盈”:企业数字化转型对盈余持续性的影响研究

以2007-2021年沪深A股上市公司为研究样本,基于企业数字化转型的“治理效应”“信息效应”和“融资效应”,实证检验企业数字化转型对盈余持续性的影响及作用机制。研究发现,企业数字化转型可显著提高盈余持续性,其作用机制在于抑制真实盈余管理、提高信息透明度和缓解融资约束。从异质性视角来看,“底层技术运用”和“技术实践应用”均可显著提高盈余持续性;在非国有企业、成长性低的企业中,企业数字化转型对盈余持续性的影响更加显著。企业应该坚定实施数字化转型的信心,增强实施数字化转型的动力,以谋求持续稳定的收益。

金融强监管对企业风险承担的影响——来自资管新规的经验证据

在经济下行压力增大、外部环境不确定性有增无减的背景下,我国企业运营正面临着各种挑战,企业风险承担问题尤为突出。选取2011—2021年A股上市公司作为样本,以资管新规的出台作为准自然实验,检验资管新规对企业风险承担水平的影响,探究企业在金融强监管下的风险承担行为。研究发现,资管新规提升了企业的风险承担水平。经济后果检验显示,资管新规主要增加了企业的被动风险承担,加大了企业的破产风险。经调节效应分析得到,企业通过提高信息披露透明度,政府通过改善营商环境、推进资本市场开放,可以缓解在资管新规出台背景下企业风险承担提高而带来的生产经营压力。

数字金融如何影响不同模式融资成本——基于内外信息不对称双重视角

数字金融对于纾解企业融资困境、降低融资成本具有重要意义,但在不同融资模式下数字金融影响效应及作用机制的差异性研究还相对缺乏。本文以2011-2020年沪深两市企业为样本,探讨数字金融对债务与股权模式融资成本的异质影响,并从内部盈余管理、外部信息披露的信息不对称视角探究其作用机制。研究发现,数字金融的资源和治理效应能够显著降低企业融资成本,但相对股权,债务融资模式降成本效果更优;盈余管理和信息披露质量在债务融资中均起中介作用,而股权融资中仅信息披露有效。进一步分析显示,低管理层持股、大型及高新企业更受益于数字金融降低股权成本;高金融市场化地区及中小企业则更显著受益于债务成本降低。本研究有助于金融机构提供精准服务、企业优化融资策略与信息管理,推进我国数字金融发展。

信息化辅助全程风险管理在急诊输液室安全用药中的应用

目的探讨信息化辅助全程风险管理在急诊输液室安全用药质量控制中的应用效果。方法在安全用药过程中进行全程风险管理,并依托医院信息系统(HIS)进行质量控制。采用非同期对照类试验性研究,选取2022年7月-12月基础数据为对照组,2023年7月-12月信息化建设后数据为观察组,比较两组用药错误发生率、护士用药工作能力、护士用药环境感知水平、患者用药满意度等。结果观察组用药错误发生率明显低于对照组,护士用药工作能力、护士用药环境感知水平、患者用药满意度明显高于对照组,经比较差异均有统计学意义(P<0.05)。结论将信息化辅助全程风险管理用于急诊输液室安全用药质量控制中,实现了全程科学、规范的用药管理,降低了用药错误发生率,提高了护士用药工作能力,改善了护士用药良性体验,提升了患者用药满意度。

数字金融能否提升上市公司会计信息质量?

以2011—2020年沪深A股上市公司为研究样本,考察数字金融发展对公司会计信息质量的影响。研究发现,数字金融能够抑制管理层盈余操纵,有效提升公司会计信息质量,且该结论在经过替换核心变量测量方法、引入地区特征控制变量以及内生性问题解决等一系列稳健性测试后仍然成立。作用机制检验结果表明,数字金融发展通过降低公司信息不对称和缓解公司融资约束,提高了公司会计信息质量。异质性分析显示,数字金融对市场化程度较高地区和高新技术公司会计信息质量的提升作用更显著。

随机现场检查能防止IPO企业“带病上市”吗?--基于会计信息质量的视角

证监会IPO随机现场检查是落实以信息披露为核心的证券发行监管制度、提升信息披露质量的重要手段。基于会计信息质量视角,分析证监会IPO随机现场检查的监管效应。研究发现,证监会随机现场检查能够显著抑制盈余管理,改善会计信息质量。作用机制分析发现,随机现场检查促使IPO企业更正前期会计差错,同时强化IPO企业面临的社会监督,其产生的溢出效应有助于进一步规范IPO企业的信息披露,从而提高会计信息质量。进一步研究发现,IPO随机现场检查对正向和负向盈余管理均有显著抑制作用,但对真实盈余管理无显著影响。同时,证监会随机现场检查的监管效应在实行注册制的创业板和科创板的企业中更加显著。此外,随机现场检查对IPO企业应计盈余管理的抑制作用能进一步降低IPO抑价率。