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
The marketization of higher education has become a global trend.As a micro-economy,Macao faces unique quality assurance challenges in the marketization transition of its higher education system.Based on the market mec...The marketization of higher education has become a global trend.As a micro-economy,Macao faces unique quality assurance challenges in the marketization transition of its higher education system.Based on the market mechanism theory,this study constructs a three-dimensional evaluation index system of“market accountability mechanism—market competition mechanism—market feedback mechanism”,aiming to explore the core influencing factors and optimization paths for the quality assurance of higher education in Macao from the perspective of marketization transition.This study employs a questionnaire survey method and conducts empirical research on 522 undergraduate students from 4 universities in Macao.The results show that:(1)Under the background of marketization,the overall evaluation score of students on the quality of higher education in Macao is 3.70 on a 5-point scale;(2)Three factors,namely external evaluation(β=0.902,p<0.001),inter-institutional competition(β=0.225,p<0.001)and intra-institutional competition(β=−0.230,p<0.001),have a significant impact on the evaluation of higher education quality in Macao under the marketization background;3.The prediction accuracy rate of the GA-BP model for quality satisfaction reaches 90.036%,which is higher than that of the traditional BP model(89.193%)and shows a better fitting effect.Based on the research results,the optimization paths for the quality assurance of higher education in Macao proposed in this study can provide empirical basis for the institutional restructuring of Macao’s higher education in the process of marketization transition,and also offer reference for the improvement of higher education quality in similar regions.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
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
The customer driven dynamic global market and geographical distribution of collaborating partners bring new challenges to the development of quality assurance information system (QAIS) for agile manufacturing. With re...The customer driven dynamic global market and geographical distribution of collaborating partners bring new challenges to the development of quality assurance information system (QAIS) for agile manufacturing. With recent dramatic advances in information technology, firstly the requirements of QAIS are examined in agile manufacturing environment, then a new implementation framework of a distributed QAIS is presented, where a deve loping environment of QAIS is established and some critical techniques are studied. Finally a prototype system based on world wide web (WWW) is accomplished.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 2024 Special Doctoral Research Grant(No.BS20240229)“Research on Quality Assurance in International Higher Education”at Kaili University.
文摘The marketization of higher education has become a global trend.As a micro-economy,Macao faces unique quality assurance challenges in the marketization transition of its higher education system.Based on the market mechanism theory,this study constructs a three-dimensional evaluation index system of“market accountability mechanism—market competition mechanism—market feedback mechanism”,aiming to explore the core influencing factors and optimization paths for the quality assurance of higher education in Macao from the perspective of marketization transition.This study employs a questionnaire survey method and conducts empirical research on 522 undergraduate students from 4 universities in Macao.The results show that:(1)Under the background of marketization,the overall evaluation score of students on the quality of higher education in Macao is 3.70 on a 5-point scale;(2)Three factors,namely external evaluation(β=0.902,p<0.001),inter-institutional competition(β=0.225,p<0.001)and intra-institutional competition(β=−0.230,p<0.001),have a significant impact on the evaluation of higher education quality in Macao under the marketization background;3.The prediction accuracy rate of the GA-BP model for quality satisfaction reaches 90.036%,which is higher than that of the traditional BP model(89.193%)and shows a better fitting effect.Based on the research results,the optimization paths for the quality assurance of higher education in Macao proposed in this study can provide empirical basis for the institutional restructuring of Macao’s higher education in the process of marketization transition,and also offer reference for the improvement of higher education quality in similar regions.
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.
文摘The customer driven dynamic global market and geographical distribution of collaborating partners bring new challenges to the development of quality assurance information system (QAIS) for agile manufacturing. With recent dramatic advances in information technology, firstly the requirements of QAIS are examined in agile manufacturing environment, then a new implementation framework of a distributed QAIS is presented, where a deve loping environment of QAIS is established and some critical techniques are studied. Finally a prototype system based on world wide web (WWW) is accomplished.
