This phenomenological qualitative study explored the lived experiences of employees at Maryland's Historically Black Colleges and Universities(HBCUs)concerning internal control systems through the theoretical lens...This phenomenological qualitative study explored the lived experiences of employees at Maryland's Historically Black Colleges and Universities(HBCUs)concerning internal control systems through the theoretical lenses of the COSO framework and employee engagement theory.Using semi-structured interviews with faculty and staff who had worked at the institution for more than three years,the research investigated how employees perceive leadership tone,risk assessment processes,policy implementation,communication channels,and evaluation mechanisms related to internal controls.The study revealed five major themes that characterize employee experiences with internal control systems at this HBCU.Leadership communication was found to be hierarchical but inclusive,though marked by inconsistent communication of ethical values and significant resource constraints affecting implementation.Risk management practices were predominantly reactive rather than proactive,with limited systematic risk assessment processes that focused more on academic risks than operational vulnerabilities.Policy implementation was characterized by unclear separation of duties,substantial workload imbalances,and limited resources that compromised effective control activities.Communication challenges emerged as a critical weakness,with participants describing information sharing as inconsistent,unclear,and selective,compounded by significant technology obstacles in accessing necessary information.The evaluation and improvement processes were found to be limited and primarily driven by external accreditation requirements rather than systematic internal monitoring,resulting in reactive responses to issues rather than proactive enhancement.The findings contribute to the limited research on internal control systems within HBCUs by providing phenomenological insights into how structural constraints including funding limitations,unclear role delineation,and reactive management approaches create barriers to implementing robust internal control systems.Despite institutional commitment to inclusive leadership and student success,the study reveals that addressing these challenges requires not only increased resources but also structural changes to workload distribution,communication practices,and a shift toward more proactive risk management and monitoring procedures.The research provides evidence-based insights for HBCU administrators seeking to strengthen internal control implementation while maintaining institutional mission and cultural values.展开更多
Antarctic data management is the research focus, which the international Antarctic organizations, e.g. Antarctic Treaty Consultative Meeting(ATCM) , Scientific Committee on Antarctic Research(SCAR), and Council of Man...Antarctic data management is the research focus, which the international Antarctic organizations, e.g. Antarctic Treaty Consultative Meeting(ATCM) , Scientific Committee on Antarctic Research(SCAR), and Council of Managers of National Antarctic Programmes(COMNAP) have been paying close attention to and promoting actively. Through the co effort of international Antarctic organizations and member countries concerned in recent years, Antarctic Data Directory Syatem(ADDS) is established as the most important basic programme for development of the international Antarctic data management system. At present, Joint Committee on Antarctic Data Management(JCADM) is responsible for organizing and coordinating the international Antarctic data management, and implementing the project ADDS.In this paper the background on Antarctic data management in time sequence and the structure of international framework are introduced, meanwhile, it is necessary to develop ADDS first of all. The ADDS mainly consists of the two principal parts: National Antarctic Data Center(NADCs) of all the party members and Antarctic Main Directory(AMD), the best available technology for creating ADDS is to make full use of International Directory Network(IDN) and adopt its Directory Interchange Formats(DIF). In the light of the above requirements, combined with Chinese specific situation, the contents, technical and administrative methods on Chinese Antarctic data management are discussed to promote our related work.展开更多
The International Accounting Standards Board （IASB） is one of the largest independent accounting standard setters whose publications, International Financial Reporting Standards （IFRSs）, have revolutionalized the ...The International Accounting Standards Board （IASB） is one of the largest independent accounting standard setters whose publications, International Financial Reporting Standards （IFRSs）, have revolutionalized the accounting profession, investors, finance providers, and the entire accounting information stakeholder community. The conceptual frameworks are the theoretical accounting bases that are constituted by a set of principles that underlie as a bedrock foundation cornerstone for the development and updating of IFRSs. The existing conceptual frameworks were issued by IASB in 2010, after long years of protracted and wide consultation and joint project with the biggest American standard setter Financial Accounting Standards Board （FASB）. In year 2013, the IASB embarked on a solo project to update the conceptual framework and issued a discussion paper （DP/2013/1） to its users and stakeholder community for comments. The methodology used in this study of an extensive review of literature （secondary/primary） from the discussion paper, existing conceptual framework, and comment letters from investors, accounting, insurance, and international audit firms has been manipulated. The findings revealed that the existing conceptual framework has opposing objectives especially that of decision usefulness （future-oriented information） and concepts of ＂prudence and stewardship/accountability＂, which are deeply embedded within the framework as subsumed, but their prominence has been overshadowed and watered down by not identifying them as objectives. The finding also revealed that almost all public accounting and audit firms are advocating not only for the reinstatement of the ＂prudence and stewardship/accountability＂ but also for a clear definition of recognition, de-recognition, and measurement of statement of financial position elements （assets and liabilities） and also elements of the comprehensive income statement （revenues and expenses）, which have seriously compromised investors, public accounting profession, learning/teaching of a framework-based understanding, and the entire IFRS user stakeholder community. A recommendation for further studying the abandoned joint IASB/FASB project should be investigated in the best interest of international accounting standards convergence.展开更多
Ensuring the safety,resilience,and reliability of overhead low-voltage(LV)and medium-voltage(MV)power cables in aging infrastructure is vital for maintaining essential services and mitigating risks in electrical power...Ensuring the safety,resilience,and reliability of overhead low-voltage(LV)and medium-voltage(MV)power cables in aging infrastructure is vital for maintaining essential services and mitigating risks in electrical power distribution systems.This study introduces a novel framework that integrates fault tree analysis(FTA)/failure mode and effect analysis(FMEA)and a fuzzy inference system(FIS)to systematically address performance variability and enhance the operational life of these critical assets while ensuring safety and resilience.This structured framework employs risk-informed decision-making as well as reliability-based safety and resilience assurance,incorporating international standards and best practices.Under this methodology,the FIS models uncertainties in asset performance,using expert-defined rules and membership functions to categorize risk levels and assess failure severity.A case study is performed on overhead MV power cables,specifically the"Racoon"allaluminum alloy conductor(AAAC),demonstrating its practical implementation.The results reveal that for typical environmental conditions and design parameters,the yearly reliability of the conductor is nearly 1,indicating compliance with IEC standards.Furthermore,a risk matrix is developed using current carrying capacity(CCC),a failure mode obtained from the FTA as the probability of occurrence,and power shutdown duration(PSD)as the severity indicator.The risk matrix estimates the potential risk(PR)level based on CCC and PSD inputs.For example,for CCC=260 A and PSD=50 min,the resulting PR is 12.9,indicating a moderate risk exists.These risk levels guide appropriate resilience actions,ensuring proactive power cable management by identifying critical risks,prioritizing mitigation measures,and ensuring adaptability and compliance.This approach not only addresses the challenges of aging infrastructure but also contributes to long-term system integrity and operational reliability.展开更多
盘活利用闲置宅基地是深入实施乡村振兴战略、促进城乡融合发展的重要手段。文章借助制度分析与发展(Institutional Analysis and Development,IAD)框架,采用混合研究方法,以天津市宅基地制度改革试点区的3个村庄为研究对象,考察闲置宅...盘活利用闲置宅基地是深入实施乡村振兴战略、促进城乡融合发展的重要手段。文章借助制度分析与发展(Institutional Analysis and Development,IAD)框架,采用混合研究方法,以天津市宅基地制度改革试点区的3个村庄为研究对象,考察闲置宅基地盘活利用实践,从外部变量、行动舞台、交互作用及结果等3个方面揭示其盘活利用逻辑并比较其中差异,剖析影响模式选择的关键因素,旨在为不同类型村庄提供适配模式与案例参考。通过IAD框架揭示了闲置宅基地盘活利用的“环境—行动—结果”逻辑链条。基于天津市宅基地制度改革试点区3个村庄的案例比较总结了3种盘活模式的适用范围。研究表明,闲置宅基地盘活利用需“因地制宜、分类施策”,强化盘活主体协同,优化利益分配,以实现土地增效、集体增收与农民增益的共赢目标。展开更多
Hainan FTP will boost alignment with international rules in China’s opening up The Hainan Free Trade Port(FTP)represents a significant step forward in China’s pursuit of high-standard opening up and greater engageme...Hainan FTP will boost alignment with international rules in China’s opening up The Hainan Free Trade Port(FTP)represents a significant step forward in China’s pursuit of high-standard opening up and greater engagement in economic globalisation.Following years of exploration,the policy framework for the Hainan FTP has come into being,and the recent launch of island-wide special customs operations marks an important transition-from institutional design to full implementation.展开更多
The Paris Agreement proposed to keep the increase in global average temperature to well below 2 ℃ abovepre-industrial levels and to pursue efforts to limit the temperature increase to 1.5 ℃ above pre-industriallevel...The Paris Agreement proposed to keep the increase in global average temperature to well below 2 ℃ abovepre-industrial levels and to pursue efforts to limit the temperature increase to 1.5 ℃ above pre-industriallevels. It was thus the first international treaty to endow the 2 ℃ global temperature target with legal effect.The qualitative expression of the ultimate objective in Article 2 of the United Nations Framework Conventionon Climate Change （UNFCCC） has now evolved into the numerical temperature rise target in Article 2 of theParis Agreement. Starting with the Second Assessment Report （SAR） of the Intergovernmental Panel on Cli-mate Change （IPCC）, an important task for subsequent assessments has been to provide scientific informa-tion to help determine the quantified long-term goal for UNFCCC negotiation. However, due to involvementin the value judgment within the scope of non-scientific assessment, the IPCC has never scientifically af-firmed the unacceptable extent of global temperature rise. The setting of the long-term goal for addressingclimate change has been a long process, and the 2 ℃ global temperature target is the political consensuson the basis of scientific assessment. This article analyzes the evolution of the long-term global goal foraddressing climate change and its impact on scientific assessment, negotiation processes, and global low-carbon development, from aspects of the origin of the target, the series of assessments carried out by the 1PCCfocusing on Article 2 of the UNFCCC, and the promotion of the global temperature goal at the political level.展开更多
Belt and Road Initiative(BRI) is a Chinese national strategy which calls for cooperative economic, political and cultural exchange at the global level along the ancient Silk Road. The overwhelming natural hazards loca...Belt and Road Initiative(BRI) is a Chinese national strategy which calls for cooperative economic, political and cultural exchange at the global level along the ancient Silk Road. The overwhelming natural hazards located along the belt and road bring great challenges to the success of BRI. In this framework, a 5-year international program was launched to address issues related to hazards assessment and disaster risk reduction(DRR). The first workshop of this program was held in Beijing with international experts from over 15 countries. Risk conditions on Belt and Road Countries(BRCs) have been shared and science and technology advancements on DRR have been disseminated during the workshop. Under this program, six task forces have been setup to carry out collaborative research works and three prioritized study areas have been established. This workshop announced the launching of this program which involved partners from different countries including Pakistan, Nepal, Russia, Italy, United Kingdom, Sri Lanka and Tajikistan. The program adopted the objectives of Sendai Framework for Disaster Risk Reduction 2015-2030 and United Nation Sustainable Development Goals 2030 and was implemented to assess disaster risk in BRCs and to propose suitable measures for disaster control which can be appropriate both for an individual country and for specific sites. This paper deals with the outcomes of the workshop and points out opportunities for the near future international cooperation on this matter.展开更多
Covalent organic frameworks(COFs)are promising materials for converting solar energy into green hydrogen.However,limited charge separation and transport in COFs impede their application in the photocatalytic hydrogen ...Covalent organic frameworks(COFs)are promising materials for converting solar energy into green hydrogen.However,limited charge separation and transport in COFs impede their application in the photocatalytic hydrogen evolution reaction(HER).In this study,the intrinsically tunable internal bond electric field(IBEF)at the imine bonds of COFs was manipulated to cooperate with the internal molecular electric field(IMEF)induced by the donor-acceptor(D-A)structure for an efficient HER.The aligned orientation of IBEF and IMEF resulted in a remarkable H_(2) evolution rate of 57.3 mmol·g^(-1)·h^(-1)on TNCA,which was approximately 520 times higher than that of TCNA(0.11 mmol·g^(-1)·h^(-1))with the opposing electric field orientation.The superposition of the dual electric fields enables the IBEF to function as an accelerating field for electron transfer,kinetically facilitat-ing the migration of photogenerated electrons from D to A.Furthermore,theoretical calculations indicate that the inhomogeneous charge distribution at the C and N atoms in TNCA not only pro-vides a strong driving force for carrier transfer but also effectively hinders the return of free elec-trons to the valence band,improving the utilization of photoelectrons.This strategy of fabricating dual electric fields in COFs offers a novel approach to designing photocatalysts for clean energy synthesis.展开更多
文摘This phenomenological qualitative study explored the lived experiences of employees at Maryland's Historically Black Colleges and Universities(HBCUs)concerning internal control systems through the theoretical lenses of the COSO framework and employee engagement theory.Using semi-structured interviews with faculty and staff who had worked at the institution for more than three years,the research investigated how employees perceive leadership tone,risk assessment processes,policy implementation,communication channels,and evaluation mechanisms related to internal controls.The study revealed five major themes that characterize employee experiences with internal control systems at this HBCU.Leadership communication was found to be hierarchical but inclusive,though marked by inconsistent communication of ethical values and significant resource constraints affecting implementation.Risk management practices were predominantly reactive rather than proactive,with limited systematic risk assessment processes that focused more on academic risks than operational vulnerabilities.Policy implementation was characterized by unclear separation of duties,substantial workload imbalances,and limited resources that compromised effective control activities.Communication challenges emerged as a critical weakness,with participants describing information sharing as inconsistent,unclear,and selective,compounded by significant technology obstacles in accessing necessary information.The evaluation and improvement processes were found to be limited and primarily driven by external accreditation requirements rather than systematic internal monitoring,resulting in reactive responses to issues rather than proactive enhancement.The findings contribute to the limited research on internal control systems within HBCUs by providing phenomenological insights into how structural constraints including funding limitations,unclear role delineation,and reactive management approaches create barriers to implementing robust internal control systems.Despite institutional commitment to inclusive leadership and student success,the study reveals that addressing these challenges requires not only increased resources but also structural changes to workload distribution,communication practices,and a shift toward more proactive risk management and monitoring procedures.The research provides evidence-based insights for HBCU administrators seeking to strengthen internal control implementation while maintaining institutional mission and cultural values.
文摘Antarctic data management is the research focus, which the international Antarctic organizations, e.g. Antarctic Treaty Consultative Meeting(ATCM) , Scientific Committee on Antarctic Research(SCAR), and Council of Managers of National Antarctic Programmes(COMNAP) have been paying close attention to and promoting actively. Through the co effort of international Antarctic organizations and member countries concerned in recent years, Antarctic Data Directory Syatem(ADDS) is established as the most important basic programme for development of the international Antarctic data management system. At present, Joint Committee on Antarctic Data Management(JCADM) is responsible for organizing and coordinating the international Antarctic data management, and implementing the project ADDS.In this paper the background on Antarctic data management in time sequence and the structure of international framework are introduced, meanwhile, it is necessary to develop ADDS first of all. The ADDS mainly consists of the two principal parts: National Antarctic Data Center(NADCs) of all the party members and Antarctic Main Directory(AMD), the best available technology for creating ADDS is to make full use of International Directory Network(IDN) and adopt its Directory Interchange Formats(DIF). In the light of the above requirements, combined with Chinese specific situation, the contents, technical and administrative methods on Chinese Antarctic data management are discussed to promote our related work.
文摘The International Accounting Standards Board （IASB） is one of the largest independent accounting standard setters whose publications, International Financial Reporting Standards （IFRSs）, have revolutionalized the accounting profession, investors, finance providers, and the entire accounting information stakeholder community. The conceptual frameworks are the theoretical accounting bases that are constituted by a set of principles that underlie as a bedrock foundation cornerstone for the development and updating of IFRSs. The existing conceptual frameworks were issued by IASB in 2010, after long years of protracted and wide consultation and joint project with the biggest American standard setter Financial Accounting Standards Board （FASB）. In year 2013, the IASB embarked on a solo project to update the conceptual framework and issued a discussion paper （DP/2013/1） to its users and stakeholder community for comments. The methodology used in this study of an extensive review of literature （secondary/primary） from the discussion paper, existing conceptual framework, and comment letters from investors, accounting, insurance, and international audit firms has been manipulated. The findings revealed that the existing conceptual framework has opposing objectives especially that of decision usefulness （future-oriented information） and concepts of ＂prudence and stewardship/accountability＂, which are deeply embedded within the framework as subsumed, but their prominence has been overshadowed and watered down by not identifying them as objectives. The finding also revealed that almost all public accounting and audit firms are advocating not only for the reinstatement of the ＂prudence and stewardship/accountability＂ but also for a clear definition of recognition, de-recognition, and measurement of statement of financial position elements （assets and liabilities） and also elements of the comprehensive income statement （revenues and expenses）, which have seriously compromised investors, public accounting profession, learning/teaching of a framework-based understanding, and the entire IFRS user stakeholder community. A recommendation for further studying the abandoned joint IASB/FASB project should be investigated in the best interest of international accounting standards convergence.
文摘Ensuring the safety,resilience,and reliability of overhead low-voltage(LV)and medium-voltage(MV)power cables in aging infrastructure is vital for maintaining essential services and mitigating risks in electrical power distribution systems.This study introduces a novel framework that integrates fault tree analysis(FTA)/failure mode and effect analysis(FMEA)and a fuzzy inference system(FIS)to systematically address performance variability and enhance the operational life of these critical assets while ensuring safety and resilience.This structured framework employs risk-informed decision-making as well as reliability-based safety and resilience assurance,incorporating international standards and best practices.Under this methodology,the FIS models uncertainties in asset performance,using expert-defined rules and membership functions to categorize risk levels and assess failure severity.A case study is performed on overhead MV power cables,specifically the"Racoon"allaluminum alloy conductor(AAAC),demonstrating its practical implementation.The results reveal that for typical environmental conditions and design parameters,the yearly reliability of the conductor is nearly 1,indicating compliance with IEC standards.Furthermore,a risk matrix is developed using current carrying capacity(CCC),a failure mode obtained from the FTA as the probability of occurrence,and power shutdown duration(PSD)as the severity indicator.The risk matrix estimates the potential risk(PR)level based on CCC and PSD inputs.For example,for CCC=260 A and PSD=50 min,the resulting PR is 12.9,indicating a moderate risk exists.These risk levels guide appropriate resilience actions,ensuring proactive power cable management by identifying critical risks,prioritizing mitigation measures,and ensuring adaptability and compliance.This approach not only addresses the challenges of aging infrastructure but also contributes to long-term system integrity and operational reliability.
文摘盘活利用闲置宅基地是深入实施乡村振兴战略、促进城乡融合发展的重要手段。文章借助制度分析与发展(Institutional Analysis and Development,IAD)框架,采用混合研究方法,以天津市宅基地制度改革试点区的3个村庄为研究对象,考察闲置宅基地盘活利用实践,从外部变量、行动舞台、交互作用及结果等3个方面揭示其盘活利用逻辑并比较其中差异,剖析影响模式选择的关键因素,旨在为不同类型村庄提供适配模式与案例参考。通过IAD框架揭示了闲置宅基地盘活利用的“环境—行动—结果”逻辑链条。基于天津市宅基地制度改革试点区3个村庄的案例比较总结了3种盘活模式的适用范围。研究表明,闲置宅基地盘活利用需“因地制宜、分类施策”,强化盘活主体协同,优化利益分配,以实现土地增效、集体增收与农民增益的共赢目标。
文摘Hainan FTP will boost alignment with international rules in China’s opening up The Hainan Free Trade Port(FTP)represents a significant step forward in China’s pursuit of high-standard opening up and greater engagement in economic globalisation.Following years of exploration,the policy framework for the Hainan FTP has come into being,and the recent launch of island-wide special customs operations marks an important transition-from institutional design to full implementation.
文摘The Paris Agreement proposed to keep the increase in global average temperature to well below 2 ℃ abovepre-industrial levels and to pursue efforts to limit the temperature increase to 1.5 ℃ above pre-industriallevels. It was thus the first international treaty to endow the 2 ℃ global temperature target with legal effect.The qualitative expression of the ultimate objective in Article 2 of the United Nations Framework Conventionon Climate Change （UNFCCC） has now evolved into the numerical temperature rise target in Article 2 of theParis Agreement. Starting with the Second Assessment Report （SAR） of the Intergovernmental Panel on Cli-mate Change （IPCC）, an important task for subsequent assessments has been to provide scientific informa-tion to help determine the quantified long-term goal for UNFCCC negotiation. However, due to involvementin the value judgment within the scope of non-scientific assessment, the IPCC has never scientifically af-firmed the unacceptable extent of global temperature rise. The setting of the long-term goal for addressingclimate change has been a long process, and the 2 ℃ global temperature target is the political consensuson the basis of scientific assessment. This article analyzes the evolution of the long-term global goal foraddressing climate change and its impact on scientific assessment, negotiation processes, and global low-carbon development, from aspects of the origin of the target, the series of assessments carried out by the 1PCCfocusing on Article 2 of the UNFCCC, and the promotion of the global temperature goal at the political level.
基金supported by the International partnership program (Grant No.131551KYSB20160002)National Natural Science Foundation Major International (Regional) Joint Research Project (Grant No.41520104002)Science and Technology Service Network Initiative of Chinese Academy of Science (Grant No.KFJSTS-ZDTP-015)
文摘Belt and Road Initiative(BRI) is a Chinese national strategy which calls for cooperative economic, political and cultural exchange at the global level along the ancient Silk Road. The overwhelming natural hazards located along the belt and road bring great challenges to the success of BRI. In this framework, a 5-year international program was launched to address issues related to hazards assessment and disaster risk reduction(DRR). The first workshop of this program was held in Beijing with international experts from over 15 countries. Risk conditions on Belt and Road Countries(BRCs) have been shared and science and technology advancements on DRR have been disseminated during the workshop. Under this program, six task forces have been setup to carry out collaborative research works and three prioritized study areas have been established. This workshop announced the launching of this program which involved partners from different countries including Pakistan, Nepal, Russia, Italy, United Kingdom, Sri Lanka and Tajikistan. The program adopted the objectives of Sendai Framework for Disaster Risk Reduction 2015-2030 and United Nation Sustainable Development Goals 2030 and was implemented to assess disaster risk in BRCs and to propose suitable measures for disaster control which can be appropriate both for an individual country and for specific sites. This paper deals with the outcomes of the workshop and points out opportunities for the near future international cooperation on this matter.
文摘Covalent organic frameworks(COFs)are promising materials for converting solar energy into green hydrogen.However,limited charge separation and transport in COFs impede their application in the photocatalytic hydrogen evolution reaction(HER).In this study,the intrinsically tunable internal bond electric field(IBEF)at the imine bonds of COFs was manipulated to cooperate with the internal molecular electric field(IMEF)induced by the donor-acceptor(D-A)structure for an efficient HER.The aligned orientation of IBEF and IMEF resulted in a remarkable H_(2) evolution rate of 57.3 mmol·g^(-1)·h^(-1)on TNCA,which was approximately 520 times higher than that of TCNA(0.11 mmol·g^(-1)·h^(-1))with the opposing electric field orientation.The superposition of the dual electric fields enables the IBEF to function as an accelerating field for electron transfer,kinetically facilitat-ing the migration of photogenerated electrons from D to A.Furthermore,theoretical calculations indicate that the inhomogeneous charge distribution at the C and N atoms in TNCA not only pro-vides a strong driving force for carrier transfer but also effectively hinders the return of free elec-trons to the valence band,improving the utilization of photoelectrons.This strategy of fabricating dual electric fields in COFs offers a novel approach to designing photocatalysts for clean energy synthesis.
