This study examines the impact of banks’environmental,social,and governance(ESG)disclosure assurance(BEDA)on borrowing enterprises’ESG performance to investigate China’s bank-enterprise loan relationships.Using man...This study examines the impact of banks’environmental,social,and governance(ESG)disclosure assurance(BEDA)on borrowing enterprises’ESG performance to investigate China’s bank-enterprise loan relationships.Using manually collected bank loan relationship data and financial data of Chinese listed companies from 2010 to 2021,our findings reveal that BEDA significantly enhances borrowers’ESG performance.Moreover,this effect is more pronounced when banks have a higher information demand,better internal controls,and share auditors with borrowers;when borrowers operate in environmentally sensitive industries,and in the period following the Paris Agreement signing.Among the individual ESG subcategories,the impact of BEDA on borrowers’ESG performance is primarily reflected in environmental(E)and social(S)considerations.Finally,we do not find that BEDA significantly suppresses banks’greenwashing.These findings indicate that BEDA has an informational or advisory influence on banks’ESG governance rather than a supervisory role at this stage of sustainability reporting development.This study suggests that policymakers should guide BEDA’s evolution from a passive information tool to a proactive governance tool,facilitating enterprises in achieving sub‐stantive ESG transformations while reducing systemic greenwashing risks.展开更多
With the rapid advancement of information technology,the quality assurance and evaluation of software engineering education have become pivotal concerns for higher education institutions.In this paper,we focus on a co...With the rapid advancement of information technology,the quality assurance and evaluation of software engineering education have become pivotal concerns for higher education institutions.In this paper,we focus on a comparative study of software engineering education in China and Europe,aiming to explore the theoretical frameworks and practical pathways employed in both regions.Initially,we introduce and contrast the engineering education accreditation systems of China and Europe,including the Chinese engineering education accreditation framework and the European EUR-ACE(European Accreditation of Engineering Programmes)standards,highlighting their core principles and evaluation methodologies.Subsequently,we provide case studies of several universities in China and Europe,such as Sun Yat-sen University,Tsinghua University,Technical University of Munich,and Imperial College London.Finally,we offer recommendations to foster mutual learning and collaboration between Chinese and European institutions,aiming to enhance the overall quality of software engineering education globally.This work provides valuable insights for educational administrators,faculty members,and policymakers,contributing to the ongoing improvement and innovative development of software engineering education in China and Europe.展开更多
The potential of citizens as a source of geographical information has been recognized for many years.Such activity has grown recently due to the proliferation of inexpensive location aware devices and an ability to sh...The potential of citizens as a source of geographical information has been recognized for many years.Such activity has grown recently due to the proliferation of inexpensive location aware devices and an ability to share data over the internet.Recently,a series of major projects,often cast as citizen observatories,have helped explore and develop this potential for a wide range of applications.Here,some of the experiences and learnings gained from part of one such project,which aimed to further the role of citizen science within Earth observation and help address environmental challenges,LandSense,are shared.The key focus is on quality assurance of citizen generated data on land use and land cover especially to support analyses of remotely sensed data and products.Particular focus is directed to quality assurance checks on photographic image quality,privacy,polygon overlap,positional accuracy and offset,contributor agreement,and categorical accuracy.The discussion aims to provide good practice advice to aid future studies and help fulfil the full potential of citizens as a source of volunteered geographical information(VGI).展开更多
The effective operation of a design assurance system cannot be achieved without the effective performance of the independent supervision function.As one of the core functions of the design assurance system,the purpose...The effective operation of a design assurance system cannot be achieved without the effective performance of the independent supervision function.As one of the core functions of the design assurance system,the purpose of the independent supervision function is to ensure that the system operates within the scope of procedures and manuals.At present,the function of independent supervision is a difficult and confusing issue for various original equipment manufacturers as well as suppliers,and there is an urgent requirement to put forward relevant requirements and form relevant methods.Based on the above mentioned objective,the basic requirements of the independent supervision function of design assurance system were studied,the problems and deficiencies in the organization,staffing,and methods existing in the current independent supervision function were analyzed,the improvement suggestions and measures for the performance of the independent supervision function from the aspects of the organization,staffing,procedures,and suppliers were put forward.The present work and conclusions provide guidance and direction for the effective operation of the design assurance system.展开更多
This paper discusses the optimization strategy of education and teaching quality assurance systems in applied colleges and universities under the background of digital intelligence.It first summarizes the relevant the...This paper discusses the optimization strategy of education and teaching quality assurance systems in applied colleges and universities under the background of digital intelligence.It first summarizes the relevant theories of digital intelligence transformation and analyzes the impact of digital intelligence transformation on higher education.Secondly,this paper puts forward the principles of constructing the quality assurance system of applied colleges,including strengthening the quality assurance consciousness,improving teachers’digital literacy,and implementing digital intelligence governance.From the practical perspective,this paper expounds on strategies such as optimizing educational teaching resource allocation,constructing a diversified evaluation system of teaching quality,strengthening the construction and training of teaching staff,and innovating teaching management methods.Specific optimization measures are put forward,such as improving policies,regulations,and system guarantees,strengthening cooperation between schools and enterprises,integrating industry,school,and research,building an educational information platform,and improving the monitoring and feedback mechanism of educational quality.展开更多
Aerospace manufacturing SMEs are continuously facing the challenge on managing their supply chain and complying with the aerospace manufacturing quality standard requirement due to their lack of resources and the natu...Aerospace manufacturing SMEs are continuously facing the challenge on managing their supply chain and complying with the aerospace manufacturing quality standard requirement due to their lack of resources and the nature of business. In this paper, the ERP system based approach is presented to quality control and assurance work in light of seamless integration of in-process production data and information internally and therefore managing suppliers more effectively and efficiently. The Aerospace Manufacturing Quality Assurance Standard （BS/EN9100） is one of the most recognised and essential protocols for developing the industry-operated-and-driven quality assurance systems. The research investigates using the ERP based system as an enabler to implement BS/EN9100 quality management system at manufacturing SMEs and the associated implementation and application perspectives. An application case study on a manufacturing SME is presented by using the SAP based implementation, which helps fiarther evaluate and validate the approach and application system development.展开更多
基金supported by the National Natural Science Foundation of China[Grant No.72102187,72102197]the General Program of Soft Science Research Project for Chengdu Science and Technology Bureau[Grant No.2025-RK00-00076-ZF]Project of the Center for Systems Science and Enterprise Development,a Key Re‐search Base for Social Sciences in Sichuan Province[Grant No.Xq24C09]and the Chengdu High-Quality Development Research Cen‐ter Project[Grant No.yb2024103].
文摘This study examines the impact of banks’environmental,social,and governance(ESG)disclosure assurance(BEDA)on borrowing enterprises’ESG performance to investigate China’s bank-enterprise loan relationships.Using manually collected bank loan relationship data and financial data of Chinese listed companies from 2010 to 2021,our findings reveal that BEDA significantly enhances borrowers’ESG performance.Moreover,this effect is more pronounced when banks have a higher information demand,better internal controls,and share auditors with borrowers;when borrowers operate in environmentally sensitive industries,and in the period following the Paris Agreement signing.Among the individual ESG subcategories,the impact of BEDA on borrowers’ESG performance is primarily reflected in environmental(E)and social(S)considerations.Finally,we do not find that BEDA significantly suppresses banks’greenwashing.These findings indicate that BEDA has an informational or advisory influence on banks’ESG governance rather than a supervisory role at this stage of sustainability reporting development.This study suggests that policymakers should guide BEDA’s evolution from a passive information tool to a proactive governance tool,facilitating enterprises in achieving sub‐stantive ESG transformations while reducing systemic greenwashing risks.
基金supported by the Guangdong Higher Education Association’s“14th Five Year Plan”2024 Higher Education Research Project(24GYB03)the Natural Science Foundation of Guangdong Province(2024A1515010255)。
文摘With the rapid advancement of information technology,the quality assurance and evaluation of software engineering education have become pivotal concerns for higher education institutions.In this paper,we focus on a comparative study of software engineering education in China and Europe,aiming to explore the theoretical frameworks and practical pathways employed in both regions.Initially,we introduce and contrast the engineering education accreditation systems of China and Europe,including the Chinese engineering education accreditation framework and the European EUR-ACE(European Accreditation of Engineering Programmes)standards,highlighting their core principles and evaluation methodologies.Subsequently,we provide case studies of several universities in China and Europe,such as Sun Yat-sen University,Tsinghua University,Technical University of Munich,and Imperial College London.Finally,we offer recommendations to foster mutual learning and collaboration between Chinese and European institutions,aiming to enhance the overall quality of software engineering education globally.This work provides valuable insights for educational administrators,faculty members,and policymakers,contributing to the ongoing improvement and innovative development of software engineering education in China and Europe.
基金funded by the European Commission’s Horizon 2020 program as part of the LandSense project[grant number 689812]Horizon 2020[LandSense,689812]。
文摘The potential of citizens as a source of geographical information has been recognized for many years.Such activity has grown recently due to the proliferation of inexpensive location aware devices and an ability to share data over the internet.Recently,a series of major projects,often cast as citizen observatories,have helped explore and develop this potential for a wide range of applications.Here,some of the experiences and learnings gained from part of one such project,which aimed to further the role of citizen science within Earth observation and help address environmental challenges,LandSense,are shared.The key focus is on quality assurance of citizen generated data on land use and land cover especially to support analyses of remotely sensed data and products.Particular focus is directed to quality assurance checks on photographic image quality,privacy,polygon overlap,positional accuracy and offset,contributor agreement,and categorical accuracy.The discussion aims to provide good practice advice to aid future studies and help fulfil the full potential of citizens as a source of volunteered geographical information(VGI).
文摘The effective operation of a design assurance system cannot be achieved without the effective performance of the independent supervision function.As one of the core functions of the design assurance system,the purpose of the independent supervision function is to ensure that the system operates within the scope of procedures and manuals.At present,the function of independent supervision is a difficult and confusing issue for various original equipment manufacturers as well as suppliers,and there is an urgent requirement to put forward relevant requirements and form relevant methods.Based on the above mentioned objective,the basic requirements of the independent supervision function of design assurance system were studied,the problems and deficiencies in the organization,staffing,and methods existing in the current independent supervision function were analyzed,the improvement suggestions and measures for the performance of the independent supervision function from the aspects of the organization,staffing,procedures,and suppliers were put forward.The present work and conclusions provide guidance and direction for the effective operation of the design assurance system.
基金2023 Annual Funded Projects for Educational Scientific Research at Xuzhou University of Technology“Construction and Practice of the Quality Assurance System for Education and Teaching in Applied Undergraduate Colleges under the Background of Digitalization”(YGJ2345)。
文摘This paper discusses the optimization strategy of education and teaching quality assurance systems in applied colleges and universities under the background of digital intelligence.It first summarizes the relevant theories of digital intelligence transformation and analyzes the impact of digital intelligence transformation on higher education.Secondly,this paper puts forward the principles of constructing the quality assurance system of applied colleges,including strengthening the quality assurance consciousness,improving teachers’digital literacy,and implementing digital intelligence governance.From the practical perspective,this paper expounds on strategies such as optimizing educational teaching resource allocation,constructing a diversified evaluation system of teaching quality,strengthening the construction and training of teaching staff,and innovating teaching management methods.Specific optimization measures are put forward,such as improving policies,regulations,and system guarantees,strengthening cooperation between schools and enterprises,integrating industry,school,and research,building an educational information platform,and improving the monitoring and feedback mechanism of educational quality.
基金support for this research (R85169) from Mollart Engineering Ltd
文摘Aerospace manufacturing SMEs are continuously facing the challenge on managing their supply chain and complying with the aerospace manufacturing quality standard requirement due to their lack of resources and the nature of business. In this paper, the ERP system based approach is presented to quality control and assurance work in light of seamless integration of in-process production data and information internally and therefore managing suppliers more effectively and efficiently. The Aerospace Manufacturing Quality Assurance Standard （BS/EN9100） is one of the most recognised and essential protocols for developing the industry-operated-and-driven quality assurance systems. The research investigates using the ERP based system as an enabler to implement BS/EN9100 quality management system at manufacturing SMEs and the associated implementation and application perspectives. An application case study on a manufacturing SME is presented by using the SAP based implementation, which helps fiarther evaluate and validate the approach and application system development.
