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 responsi...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.展开更多
Multimedia Interactive Informative Systems (MIIS) are software applications resulting from the convergence of multiples technologies such as audiovisual, computing and communication. They aim to transmit information t...Multimedia Interactive Informative Systems (MIIS) are software applications resulting from the convergence of multiples technologies such as audiovisual, computing and communication. They aim to transmit information to a large, diverse and dispersed public. As with other mass media, the fulfillment of MIIS goals depends largely on the quality of communication between the system and end users. Therefore, those systems should be developed in order to ensure that this quality requirement is satisfied. If MIIS are constructed according to usual software engineering practices, the analysis discipline of the development process includes requirements identification and specification;however, these techniques are focused on functional requirements, and they do not give much importance to non-functional requirements. In this paper, we propose a development process based on the production of videogames which has two different phases: preproduction and production. The first phase, corresponding to requirements identification, derives into the concept of system. In order to translate this concept into a specification, we propose the use of new communicational attributes and a MIIS metamodel. The establishment of MIIS non-functional specification is the result of analyzing class diagrams through quality attributes. In order to evaluate if the specifications are responding to communicational attributes, a functional prototype is built and evaluated with end users. The proposed methodology is applied to a real case study.展开更多
Using the context of the financial reform and the development of the non-state sector in China in the past decade, we examine the roles that the quality of information disclosure and property rights play in the alloca...Using the context of the financial reform and the development of the non-state sector in China in the past decade, we examine the roles that the quality of information disclosure and property rights play in the allocation of different types of bank credit. We find that foreign banks and policy banks exercise ‘‘financial discrimination," and that local commercial banks, large state- owned commercial banks, national joint-stock banks, local city commercial banks, and rural commercial banks not only exercise financial discrimination but also provide significant ‘‘financial support" to non-state-owned enterprises by providing more lending opportunities and larger loans. However, when enterprises commit information disclosure violations, the local commercial banks, national joint-stock banks, local city commercial banks, and rural commercial banks reverse their credit decisions and begin to exercise financial dis- crimination against non-state-owned enterprises. At the same time, large stateowned commercial banks continue to provide financial support to non-state-owned enterprises. We also find that the quality of the information disclosed by enterprises has a moderating effect rather than an intermediary effect on the relationship between property rights and bank loans. Overall, the results of this paper shine new light on the market-oriented reform of the banking industry, and provide new empirical evidence for the presence of financial discrimination in the supply of bank credit. Our findings also have practical implications for solving the financing difficulties of non-state-owned enterprises.展开更多
This study aims to reflect the information coverage grey number and the interaction between attributes in grey relational decision making. Therefore, a multi-attribute decision method based on the grey information cov...This study aims to reflect the information coverage grey number and the interaction between attributes in grey relational decision making. Therefore, a multi-attribute decision method based on the grey information coverage interaction relational degree(GIRD) is proposed. Firstly, this paper defines the information coverage grey number, and establishes the GIRD model by using the Choquet fuzzy integral and grey relational principle. It proves that the proposed model not only is the general and unified form of the point relational degree, interval relational degree, mixed relational degree and grey fuzzy integral relational degree, but also can effectively deal with the interaction between attributes. Further,a decision making example of evaluating the industrial operation quality for 14 cities in Hunan province of China is provided to highlight the implementation, availability, and feasibility of the proposed decision model.展开更多
针对现有碳信息披露质量衡量方式缺乏实用性和指导性的缺陷以及电力企业碳信息披露质量未能有效满足利益相关者决策需求的现实状况,采用组合赋权-TOPSIS(Technique for order preference by similarity to an ideal solution)模型评价...针对现有碳信息披露质量衡量方式缺乏实用性和指导性的缺陷以及电力企业碳信息披露质量未能有效满足利益相关者决策需求的现实状况,采用组合赋权-TOPSIS(Technique for order preference by similarity to an ideal solution)模型评价电力企业碳信息披露质量。首先构建了考虑电力行业运营特点的碳信息披露质量评价指标体系;然后分别基于AHP(Analytic hierarchy process)法和CRITIC(Criteria importance though intercriteria correlation)法确定指标主客观权重,并利用最小二乘法平衡主客观权重之间的偏差,实现信息量和价值量的统一,进一步突出了碳信息决策价值导向;最后应用TOPSIS法计算贴近度,对电力企业碳信息披露质量进行评价。评价结果显示电力企业碳信息披露质量整体偏低,火电企业和处于成长期的电力企业碳信息披露质量相对较好。这与电力企业实际碳信息披露情况相符,验证了组合赋权-TOPSIS模型的实用性。展开更多
文摘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.
文摘Multimedia Interactive Informative Systems (MIIS) are software applications resulting from the convergence of multiples technologies such as audiovisual, computing and communication. They aim to transmit information to a large, diverse and dispersed public. As with other mass media, the fulfillment of MIIS goals depends largely on the quality of communication between the system and end users. Therefore, those systems should be developed in order to ensure that this quality requirement is satisfied. If MIIS are constructed according to usual software engineering practices, the analysis discipline of the development process includes requirements identification and specification;however, these techniques are focused on functional requirements, and they do not give much importance to non-functional requirements. In this paper, we propose a development process based on the production of videogames which has two different phases: preproduction and production. The first phase, corresponding to requirements identification, derives into the concept of system. In order to translate this concept into a specification, we propose the use of new communicational attributes and a MIIS metamodel. The establishment of MIIS non-functional specification is the result of analyzing class diagrams through quality attributes. In order to evaluate if the specifications are responding to communicational attributes, a functional prototype is built and evaluated with end users. The proposed methodology is applied to a real case study.
基金supported by the Major Projects of National Natural Science Foundation of China (71232004)General Projects of National Natural Science Foundation of China (71572152)+2 种基金General Projects of National Natural Science Foundation of China (71572019)Youth Project of National Natural Science Foundation of China (71802029)Central University Funding for Basic Scientific Research of China (No. 2017CDJSK02PT01)
文摘Using the context of the financial reform and the development of the non-state sector in China in the past decade, we examine the roles that the quality of information disclosure and property rights play in the allocation of different types of bank credit. We find that foreign banks and policy banks exercise ‘‘financial discrimination," and that local commercial banks, large state- owned commercial banks, national joint-stock banks, local city commercial banks, and rural commercial banks not only exercise financial discrimination but also provide significant ‘‘financial support" to non-state-owned enterprises by providing more lending opportunities and larger loans. However, when enterprises commit information disclosure violations, the local commercial banks, national joint-stock banks, local city commercial banks, and rural commercial banks reverse their credit decisions and begin to exercise financial dis- crimination against non-state-owned enterprises. At the same time, large stateowned commercial banks continue to provide financial support to non-state-owned enterprises. We also find that the quality of the information disclosed by enterprises has a moderating effect rather than an intermediary effect on the relationship between property rights and bank loans. Overall, the results of this paper shine new light on the market-oriented reform of the banking industry, and provide new empirical evidence for the presence of financial discrimination in the supply of bank credit. Our findings also have practical implications for solving the financing difficulties of non-state-owned enterprises.
基金supported by the National Natural Science Foundation of China(71871174,71571065,71671135)the National Social Science Fund of China(13FGL005)。
文摘This study aims to reflect the information coverage grey number and the interaction between attributes in grey relational decision making. Therefore, a multi-attribute decision method based on the grey information coverage interaction relational degree(GIRD) is proposed. Firstly, this paper defines the information coverage grey number, and establishes the GIRD model by using the Choquet fuzzy integral and grey relational principle. It proves that the proposed model not only is the general and unified form of the point relational degree, interval relational degree, mixed relational degree and grey fuzzy integral relational degree, but also can effectively deal with the interaction between attributes. Further,a decision making example of evaluating the industrial operation quality for 14 cities in Hunan province of China is provided to highlight the implementation, availability, and feasibility of the proposed decision model.
文摘针对现有碳信息披露质量衡量方式缺乏实用性和指导性的缺陷以及电力企业碳信息披露质量未能有效满足利益相关者决策需求的现实状况,采用组合赋权-TOPSIS(Technique for order preference by similarity to an ideal solution)模型评价电力企业碳信息披露质量。首先构建了考虑电力行业运营特点的碳信息披露质量评价指标体系;然后分别基于AHP(Analytic hierarchy process)法和CRITIC(Criteria importance though intercriteria correlation)法确定指标主客观权重,并利用最小二乘法平衡主客观权重之间的偏差,实现信息量和价值量的统一,进一步突出了碳信息决策价值导向;最后应用TOPSIS法计算贴近度,对电力企业碳信息披露质量进行评价。评价结果显示电力企业碳信息披露质量整体偏低,火电企业和处于成长期的电力企业碳信息披露质量相对较好。这与电力企业实际碳信息披露情况相符,验证了组合赋权-TOPSIS模型的实用性。
