Objective:To comparatively analyze the readability and information quality of the educational materials for patients undergoing thoracoscopic lobectomy in both Chinese and English versions generated by three mainstrea...Objective:To comparatively analyze the readability and information quality of the educational materials for patients undergoing thoracoscopic lobectomy in both Chinese and English versions generated by three mainstream Large Language Models(LLMS),namely DeepSeek,Grok-3 and ChatGPT,Provide evidence-based basis for the clinical selection of AI-assisted educational tools.Method:A cross-sectional study design was adopted,with“education for patients undergoing thoracoscopic lobectomy”as the core requirement.Standardized Chinese and English prompts were designed to drive each of the three models to generate 3 independent educational materials(a total of 18,9 in Chinese and 9 in English).The readability was evaluated using the internationally recognized readability assessment tools(English:Flesch-Kincaid Grade Level,FKGL;Flesch Reading Ease,FRE;Chinese:average sentence length),and the DISCERN scale was used to evaluate the quality of information.The diff erences among the three models were compared by the Kruskal-Wallis H test,the diff erences between the Chinese and English versions were analyzed by the paired sample t-test,and the reliability of the raters was tested by the intraclass correlation coeffi cient(ICC).Result:1.Readability:In the English version,DeepSeek V3 had the highest FRE score(80.36±1.18)and the lowest FKGL score(4.83±0.12),which was significantly better than ChatGPT-o3(FRE:67.36±0.74,FKGL:)(6.56±0.36)and Grok3(FRE:45.67±1.65,FKGL:11.93±0.17)(P<0.05);Among the Chinese versions,Grok3 had the shortest average sentence length(17.74±1.02 characters),which was signifi cantly better than ChatGPT-o3(27.81±1.47 characters)and DeepSeek V3(26.75±1.18 characters)(P<0.05).2.Information quality:The reliability of the raters was excellent(ICC=0.92,95%CI:0.925-0.998,P<0.001);The DISCERN total scores of the Chinese and English versions of the three models were all at the“good-excellent”level(59.00-71.17 points).Among them,the total scores of the Chinese and English versions of ChatGPT-o3 were the highest(English:71.17±1.17,Chinese:70.50±0.55),and Grok3 was the lowest(English:(63.17±0.94,Chinese:59.00±0.89)),and the diff erence between groups was statistically significant(P<0.05).Conclusion:Among the educational materials for thoracoscopic lobectomy generated by the three LLMS,the English version of DeepSeeking V3 has the best readability,the Chinese version of Grok3 has outstanding reading fl uency,and the comprehensive performance of the Chinese and English versions of ChatGPT-o3 is balanced.The Chinese version still needs to be optimized in terms of terminology consistency and information details.When applying it in clinical practice,the model should be selected in combination with language requirements,and the content generated by AI should be professionally reviewed.展开更多
With the progress of information technology,the digital transformation of enterprises has developed into a key strategy to improve competitiveness.This paper studies the influence of digital transformation of enterpri...With the progress of information technology,the digital transformation of enterprises has developed into a key strategy to improve competitiveness.This paper studies the influence of digital transformation of enterprises on the quality of accounting information and its countermeasures,discusses how digital transformation reshapes the ability of accounting information processing,transparency,sharing,and decision support,and analyzes the challenges in technology,management,and data security during this period.Through in-depth analysis,this paper puts forward a series of targeted countermeasures,including strengthening technology and system construction,optimizing management and processes,strengthening data security and privacy protection,and promoting the improvement of laws and standards,hoping to provide practical guidance for improving the quality of accounting information in the digital transformation of enterprises.展开更多
From the viewpoint of manufacturing enterprises, th is thesis discusses the concept and definition of information quality as well as t he connotation of information quality. Based on our personal experiences of many y...From the viewpoint of manufacturing enterprises, th is thesis discusses the concept and definition of information quality as well as t he connotation of information quality. Based on our personal experiences of many years, we have summarized the cases of success and failure with ERP system, an d from the angle of information quality control, we have come up with the follow ing concepts : static information quality of enterprises, information maturity o f enterprises and dynamic information quality.展开更多
New accounting standards set that once any loss of asset impairment is recognized, here mainly refer to long-term assets, it shall not be switched back in the future accounting periods. In the author＇s opinion, this ...New accounting standards set that once any loss of asset impairment is recognized, here mainly refer to long-term assets, it shall not be switched back in the future accounting periods. In the author＇s opinion, this provision has some conflicts with the accounting information quality requirements which require reliability, relevance, comparability, and caution. This paper mainly analyzes the contradictions by comparing the provision with the requirements and putting forward relevant solutions. In the end, this paper has drawn the conclusion that the loss of the long-term asset impairment shall be allowed to switch back with certain conditions.展开更多
This paper studies the effect of earnings information quality and debt maturity structure and their interaction on investment efficiency. The results show that companies with higher earnings information have higher in...This paper studies the effect of earnings information quality and debt maturity structure and their interaction on investment efficiency. The results show that companies with higher earnings information have higher investment efficiency, and the quality of earnings information has increased investment efficiency by reducing the lack of investment and suppressing overinvestment. The companies with higher short-term debt ratio show higher investment efficiency. The results show that there is a certain substitution effect between the effect of earnings information quality and the maturity strueture of debt on the efficiency of investment.展开更多
With the increasing popularity of the Internet,a large number of network communities have been born.The user generated content based on the Internet is constantly emerging,and the quality of network information is une...With the increasing popularity of the Internet,a large number of network communities have been born.The user generated content based on the Internet is constantly emerging,and the quality of network information is uneven.It is helpful to improve the competitiveness of community websites to evaluate the information quality.This paper constructs the evaluation index system of information quality of network community,determines the weight of each index by AHP,and establishes the information quality evaluation model by using fuzzy comprehensive evaluation method.The research in this paper has reference value for various types of website information quality evaluation.展开更多
Information security and quality management are often considered two different fields. However, organizations must be mindful of how software security may affect quality control. This paper examines and promotes metho...Information security and quality management are often considered two different fields. However, organizations must be mindful of how software security may affect quality control. This paper examines and promotes methods through which secure software development processes can be integrated into the Systems Software Development Life-cycle (SDLC) to improve system quality. Cyber-security and quality assurance are both involved in reducing risk. Software security teams work to reduce security risks, whereas quality assurance teams work to decrease risks to quality. There is a need for clear standards, frameworks, processes, and procedures to be followed by organizations to ensure high-level quality while reducing security risks. This research uses a survey of industry professionals to help identify best practices for developing software with fewer defects from the early stages of the SDLC to improve both the quality and security of software. Results show that there is a need for better security awareness among all members of software development teams.展开更多
This paper examines the relationship between accounting information quality and capital investment choice from the perspective of accounting information's governance function.Measuring capital investment choice as...This paper examines the relationship between accounting information quality and capital investment choice from the perspective of accounting information's governance function.Measuring capital investment choice as the correlation of growth of operating income between company and industry,this paper investigates whether and to what extent companies focus on their core business.The results show that the higher the quality of publicly listed firms' accounting information,the stronger that correlation,particularly when the corporate governance of the listed company is poor.The findings imply that accounting information quality can thus optimize the capital investment choice,which complements and strengthens the functioning of corporate governance.Hence,regulators should pay more attention to the market's power to supervise the behavior of listed firms,improve the governance functions of accounting information and increase the efficiency of capital allocation.展开更多
As an important part of the enterprise information system,accounting information plays a significant role in enterprise management decision-making,This study investigates the impact of accounting information quality o...As an important part of the enterprise information system,accounting information plays a significant role in enterprise management decision-making,This study investigates the impact of accounting information quality on corporate labor investment efficiency.Using a sample of Chinese listed firms,we show that higher accounting information quality is associated with higher labor investment efficiency(i.e.,a lower deviation of labor investment from the expected employment level justified by economic fundamentals).Firms with higher accounting information quality reduce underinvestment and overinvestment in labor by alleviating financial constraints and agency conflicts.Cross-sectional tests indicate that this effect is more pronounced among non-state-owned enterprises and firms with higher labor adjustment costs.The robustness test shows that our results are robust to alternative proxies,endogeneity concerns,and controls for non-labor investments.This study sheds light on how enterprise information systems influence management decision-making practices from the perspective of accounting information quality.展开更多
The main purpose of this study is to clarify the importance of implementing the accounting standards for enterprises and improving the quality of accounting information in an all-round way at a time when the economy i...The main purpose of this study is to clarify the importance of implementing the accounting standards for enterprises and improving the quality of accounting information in an all-round way at a time when the economy is developing rapidly and all enterprises are booming. Through the analysis of the importance of implementing the development standards for enterprises in their development, this paper puts forward some strategies to improve the quality of accounting information, which aims to help the accounting department to reduce the management difficulty, improve the work efficiency, guarantee the work quality and lay a foundation for the healthy and stable development of the accounting department in the future. Through the adoption and application of the above-mentioned strategies, the accounting department can be effectively helped to gradually form a positive development trend in the work process, promote the positive growth within the enterprise, lay a good foundation for the healthy and stable development of the enterprise in the future, and also escort the development of China's economic road.展开更多
In view of the impact of accounting technology on the quality of accounting information, this paper will discuss the impact of the development of accounting technology on the quality of accounting information, and the...In view of the impact of accounting technology on the quality of accounting information, this paper will discuss the impact of the development of accounting technology on the quality of accounting information, and then put forward the corresponding solutions, in order to provide a reference for the relevant people from all walks of life.展开更多
This study aims to investigate the influence of spiritual values on work motivation, management control, and the quality of financial information on Islamic financial institutions （IFIs） in Indonesia. Spiritual valu...This study aims to investigate the influence of spiritual values on work motivation, management control, and the quality of financial information on Islamic financial institutions （IFIs） in Indonesia. Spiritual values are measured using four reflexive indicators, namely, Shiddiq, Fathanah, Amanah, and Tabligh. Work motivation is formed by four formative indicators, namely, compensation, recognition, work experience, and openness. Management control variable is formed by four formative indicators, namely, planning, implementing, evaluating, and monitoring, and finally, the quality of financial information is manifested in four reflexive variables, namely, relevant, comparable, understandable, and consistent. Data are collected through questionnaires with 125 respondents as samples from three types of IFIs, such as Islamic banking, Islamic pawnshop, and Islamic insurance in Indonesia. Methods of data analysis include the use of partial least squares （PLS） to analyze the influence of spiritual values on work motivation, management control, and quality of financial information. The results of this study showed that the manifestation of spiritual values in IFIs is able to influence the quality of financial information through the media as motivation and management control, but directly spiritual values are not able to influence the quality of financial information. While work motivation and management control significantly influence the quality of financial information.展开更多
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
A number of factors may affect the quality of subway project during construction such as construction material and construction personnel.Therefore,it is necessary to study about the influence factors of subway projec...A number of factors may affect the quality of subway project during construction such as construction material and construction personnel.Therefore,it is necessary to study about the influence factors of subway project quality.A variety of influence factors can be analyzed and studied through the information platform for material quality management in urban subway project to further ensure the quality of subway project.This paper mainly summarized the significance of the information platform for material quality management in urban subway project,investigated the construction scheme of the information platform for material quality management in urban subway project and analyzed the key technologies and influence factors for information platform construction.展开更多
The computer integrated manufacturing system (CIMS), which is called the 21st century's production mode, is the inevitable course of manufacturing industry development. The integrated quality information system (I...The computer integrated manufacturing system (CIMS), which is called the 21st century's production mode, is the inevitable course of manufacturing industry development. The integrated quality information system (IQIS), which is the essential component of CIMS, will be the powerful assurance to carry out a CIMS project. In this paper, the concept and the system structure and function of IQIS are discussed. The relationship between IQIS and other component systems of CIMS is analyzed.展开更多
Purpose: This paper relates the definition of data quality procedures for knowledge organizations such as Higher Education Institutions. The main purpose is to present the flexible approach developed for monitoring th...Purpose: This paper relates the definition of data quality procedures for knowledge organizations such as Higher Education Institutions. The main purpose is to present the flexible approach developed for monitoring the data quality of the European Tertiary Education Register(ETER) database, illustrating its functioning and highlighting the main challenges that still have to be faced in this domain.Design/methodology/approach: The proposed data quality methodology is based on two kinds of checks, one to assess the consistency of cross-sectional data and the other to evaluate the stability of multiannual data. This methodology has an operational and empirical orientation. This means that the proposed checks do not assume any theoretical distribution for the determination of the threshold parameters that identify potential outliers, inconsistencies, and errors in the data. Findings: We show that the proposed cross-sectional checks and multiannual checks are helpful to identify outliers, extreme observations and to detect ontological inconsistencies not described in the available meta-data. For this reason, they may be a useful complement to integrate the processing of the available information.Research limitations: The coverage of the study is limited to European Higher Education Institutions. The cross-sectional and multiannual checks are not yet completely integrated.Practical implications: The consideration of the quality of the available data and information is important to enhance data quality-aware empirical investigations, highlighting problems, and areas where to invest for improving the coverage and interoperability of data in future data collection initiatives.Originality/value: The data-driven quality checks proposed in this paper may be useful as a reference for building and monitoring the data quality of new databases or of existing databases available for other countries or systems characterized by high heterogeneity and complexity of the units of analysis without relying on pre-specified theoretical distributions.展开更多
The application of extensible business reporting language （XBRL） has been widely used across the globe in recent years. Many countries already made XBRL mandatory in their accounting system. The financial industry i...The application of extensible business reporting language （XBRL） has been widely used across the globe in recent years. Many countries already made XBRL mandatory in their accounting system. The financial industry is normally the first XBRL network report implementer in these countries and it has its own industry classification standard. However, there are many issues been reported on the quality of XBRL formatted financial statement in the financial industry, such as project omission, project misstatements, account omission, and amount misstatements. This paper has conducted an empirical research on the quality of XBRL financial statement in the financial industry based on all samples available from the Shanghai stock exchange and analyzed the market effect of these issues for over six year window period. A web presentation quality evaluation criteria evaluation model was used in the investigation. Evidences indicate that the number of errors in report item omissions was the biggest problem in XBRL formatted financial reports comparing with other types of errors, while this affected the growth rate of company, unexpected rate of return, and the adoption of XBRL. Suggestions on solving these issues are then provided after comparing with the data point methodology （DPM） implementation for XBRL financial reporting in European countries, especially the World Bank.展开更多
Objective:This study aimed to determine the relationships between e-learning quality,student satisfaction,and learning outcomes and the mediating effect of student satisfaction.Methods:A cross-sectional quantitative c...Objective:This study aimed to determine the relationships between e-learning quality,student satisfaction,and learning outcomes and the mediating effect of student satisfaction.Methods:A cross-sectional quantitative correlational study using a predictive design and multivariate analysis method was employed in this study.A sample of 241 nursing students were recruited through an online survey based on a stratified random sampling technique.The variance-based Par tial Least Squares Structural Modeling analysis method was used to test the possible relationship and mediating effect among the variables.Results:The findings revealed statistical y significant relationships between e-learning quality,student satisfaction,and learning outcomes.A mediating effect of 37.2%is predicted for e-learning quality on learning outcomes through student satisfaction.Conclusions:This study emphasizes the learning needs of working nurses and the impact on their learning outcomes in e-learning nursing undergraduate programs.Advances in e-learning education have assisted nurses to be more self-sufficient in their pursuit of lifelong learning.展开更多
Globalization trend has raised demand for establishing a consistent legal framework internationally. Vietnam has been establishing gradually a consistem legal framework according to countries in the world for improvin...Globalization trend has raised demand for establishing a consistent legal framework internationally. Vietnam has been establishing gradually a consistem legal framework according to countries in the world for improving information in financial statements of enterprises. Timely, the Ministry of Finance has made a great effort to publish the draft to correct and adjust accounting laws, accounting standards, and accounting systems to improve and enhance the quality of accounting information. However, based on the result of experiment survey including auditors, chief accountants, and investors, the information in the financial statements provided by Vietnamese enterprises has some shortcomings. The information provided by organizations has not satisfied the demand of users to make useful decisions. Ideally, Vietnam needs to have certain improvements in overall by state, enterprises, and occupation organizations to provide information with high quality and accuracy. This in turn will be crucial for Vietnam in international accounting integration progress.展开更多
基金supported by the National High Level Hospital Clinical Research Funding(80102022501).
文摘Objective:To comparatively analyze the readability and information quality of the educational materials for patients undergoing thoracoscopic lobectomy in both Chinese and English versions generated by three mainstream Large Language Models(LLMS),namely DeepSeek,Grok-3 and ChatGPT,Provide evidence-based basis for the clinical selection of AI-assisted educational tools.Method:A cross-sectional study design was adopted,with“education for patients undergoing thoracoscopic lobectomy”as the core requirement.Standardized Chinese and English prompts were designed to drive each of the three models to generate 3 independent educational materials(a total of 18,9 in Chinese and 9 in English).The readability was evaluated using the internationally recognized readability assessment tools(English:Flesch-Kincaid Grade Level,FKGL;Flesch Reading Ease,FRE;Chinese:average sentence length),and the DISCERN scale was used to evaluate the quality of information.The diff erences among the three models were compared by the Kruskal-Wallis H test,the diff erences between the Chinese and English versions were analyzed by the paired sample t-test,and the reliability of the raters was tested by the intraclass correlation coeffi cient(ICC).Result:1.Readability:In the English version,DeepSeek V3 had the highest FRE score(80.36±1.18)and the lowest FKGL score(4.83±0.12),which was significantly better than ChatGPT-o3(FRE:67.36±0.74,FKGL:)(6.56±0.36)and Grok3(FRE:45.67±1.65,FKGL:11.93±0.17)(P<0.05);Among the Chinese versions,Grok3 had the shortest average sentence length(17.74±1.02 characters),which was signifi cantly better than ChatGPT-o3(27.81±1.47 characters)and DeepSeek V3(26.75±1.18 characters)(P<0.05).2.Information quality:The reliability of the raters was excellent(ICC=0.92,95%CI:0.925-0.998,P<0.001);The DISCERN total scores of the Chinese and English versions of the three models were all at the“good-excellent”level(59.00-71.17 points).Among them,the total scores of the Chinese and English versions of ChatGPT-o3 were the highest(English:71.17±1.17,Chinese:70.50±0.55),and Grok3 was the lowest(English:(63.17±0.94,Chinese:59.00±0.89)),and the diff erence between groups was statistically significant(P<0.05).Conclusion:Among the educational materials for thoracoscopic lobectomy generated by the three LLMS,the English version of DeepSeeking V3 has the best readability,the Chinese version of Grok3 has outstanding reading fl uency,and the comprehensive performance of the Chinese and English versions of ChatGPT-o3 is balanced.The Chinese version still needs to be optimized in terms of terminology consistency and information details.When applying it in clinical practice,the model should be selected in combination with language requirements,and the content generated by AI should be professionally reviewed.
文摘With the progress of information technology,the digital transformation of enterprises has developed into a key strategy to improve competitiveness.This paper studies the influence of digital transformation of enterprises on the quality of accounting information and its countermeasures,discusses how digital transformation reshapes the ability of accounting information processing,transparency,sharing,and decision support,and analyzes the challenges in technology,management,and data security during this period.Through in-depth analysis,this paper puts forward a series of targeted countermeasures,including strengthening technology and system construction,optimizing management and processes,strengthening data security and privacy protection,and promoting the improvement of laws and standards,hoping to provide practical guidance for improving the quality of accounting information in the digital transformation of enterprises.
文摘From the viewpoint of manufacturing enterprises, th is thesis discusses the concept and definition of information quality as well as t he connotation of information quality. Based on our personal experiences of many years, we have summarized the cases of success and failure with ERP system, an d from the angle of information quality control, we have come up with the follow ing concepts : static information quality of enterprises, information maturity o f enterprises and dynamic information quality.
文摘New accounting standards set that once any loss of asset impairment is recognized, here mainly refer to long-term assets, it shall not be switched back in the future accounting periods. In the author＇s opinion, this provision has some conflicts with the accounting information quality requirements which require reliability, relevance, comparability, and caution. This paper mainly analyzes the contradictions by comparing the provision with the requirements and putting forward relevant solutions. In the end, this paper has drawn the conclusion that the loss of the long-term asset impairment shall be allowed to switch back with certain conditions.
文摘This paper studies the effect of earnings information quality and debt maturity structure and their interaction on investment efficiency. The results show that companies with higher earnings information have higher investment efficiency, and the quality of earnings information has increased investment efficiency by reducing the lack of investment and suppressing overinvestment. The companies with higher short-term debt ratio show higher investment efficiency. The results show that there is a certain substitution effect between the effect of earnings information quality and the maturity strueture of debt on the efficiency of investment.
文摘With the increasing popularity of the Internet,a large number of network communities have been born.The user generated content based on the Internet is constantly emerging,and the quality of network information is uneven.It is helpful to improve the competitiveness of community websites to evaluate the information quality.This paper constructs the evaluation index system of information quality of network community,determines the weight of each index by AHP,and establishes the information quality evaluation model by using fuzzy comprehensive evaluation method.The research in this paper has reference value for various types of website information quality evaluation.
文摘Information security and quality management are often considered two different fields. However, organizations must be mindful of how software security may affect quality control. This paper examines and promotes methods through which secure software development processes can be integrated into the Systems Software Development Life-cycle (SDLC) to improve system quality. Cyber-security and quality assurance are both involved in reducing risk. Software security teams work to reduce security risks, whereas quality assurance teams work to decrease risks to quality. There is a need for clear standards, frameworks, processes, and procedures to be followed by organizations to ensure high-level quality while reducing security risks. This research uses a survey of industry professionals to help identify best practices for developing software with fewer defects from the early stages of the SDLC to improve both the quality and security of software. Results show that there is a need for better security awareness among all members of software development teams.
基金supported by Zhongcai-Pengyuan Local Finance Investment and Funding Research InstituteProgram for Innovation Research in Central University of Finance and Economics+1 种基金the National Natural Science Foundation of China(Project No.71102124)Beijing Municipal Commission of Education "Pilot Reform of Accounting Discipline Clustering"
文摘This paper examines the relationship between accounting information quality and capital investment choice from the perspective of accounting information's governance function.Measuring capital investment choice as the correlation of growth of operating income between company and industry,this paper investigates whether and to what extent companies focus on their core business.The results show that the higher the quality of publicly listed firms' accounting information,the stronger that correlation,particularly when the corporate governance of the listed company is poor.The findings imply that accounting information quality can thus optimize the capital investment choice,which complements and strengthens the functioning of corporate governance.Hence,regulators should pay more attention to the market's power to supervise the behavior of listed firms,improve the governance functions of accounting information and increase the efficiency of capital allocation.
基金The authors thank the Editor and the anonymous reviewers for their constructive comments,which significantly improve the quality of this paper.This work is supported by the National Social Science Fund of China under Grant No.19BGL074.
文摘As an important part of the enterprise information system,accounting information plays a significant role in enterprise management decision-making,This study investigates the impact of accounting information quality on corporate labor investment efficiency.Using a sample of Chinese listed firms,we show that higher accounting information quality is associated with higher labor investment efficiency(i.e.,a lower deviation of labor investment from the expected employment level justified by economic fundamentals).Firms with higher accounting information quality reduce underinvestment and overinvestment in labor by alleviating financial constraints and agency conflicts.Cross-sectional tests indicate that this effect is more pronounced among non-state-owned enterprises and firms with higher labor adjustment costs.The robustness test shows that our results are robust to alternative proxies,endogeneity concerns,and controls for non-labor investments.This study sheds light on how enterprise information systems influence management decision-making practices from the perspective of accounting information quality.
文摘The main purpose of this study is to clarify the importance of implementing the accounting standards for enterprises and improving the quality of accounting information in an all-round way at a time when the economy is developing rapidly and all enterprises are booming. Through the analysis of the importance of implementing the development standards for enterprises in their development, this paper puts forward some strategies to improve the quality of accounting information, which aims to help the accounting department to reduce the management difficulty, improve the work efficiency, guarantee the work quality and lay a foundation for the healthy and stable development of the accounting department in the future. Through the adoption and application of the above-mentioned strategies, the accounting department can be effectively helped to gradually form a positive development trend in the work process, promote the positive growth within the enterprise, lay a good foundation for the healthy and stable development of the enterprise in the future, and also escort the development of China's economic road.
文摘In view of the impact of accounting technology on the quality of accounting information, this paper will discuss the impact of the development of accounting technology on the quality of accounting information, and then put forward the corresponding solutions, in order to provide a reference for the relevant people from all walks of life.
文摘This study aims to investigate the influence of spiritual values on work motivation, management control, and the quality of financial information on Islamic financial institutions （IFIs） in Indonesia. Spiritual values are measured using four reflexive indicators, namely, Shiddiq, Fathanah, Amanah, and Tabligh. Work motivation is formed by four formative indicators, namely, compensation, recognition, work experience, and openness. Management control variable is formed by four formative indicators, namely, planning, implementing, evaluating, and monitoring, and finally, the quality of financial information is manifested in four reflexive variables, namely, relevant, comparable, understandable, and consistent. Data are collected through questionnaires with 125 respondents as samples from three types of IFIs, such as Islamic banking, Islamic pawnshop, and Islamic insurance in Indonesia. Methods of data analysis include the use of partial least squares （PLS） to analyze the influence of spiritual values on work motivation, management control, and quality of financial information. The results of this study showed that the manifestation of spiritual values in IFIs is able to influence the quality of financial information through the media as motivation and management control, but directly spiritual values are not able to influence the quality of financial information. While work motivation and management control significantly influence the quality of financial information.
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.
基金the Science and Technology Plan Center of National Market Regulatory Administration Bureau(Project No.:2017QK192).
文摘A number of factors may affect the quality of subway project during construction such as construction material and construction personnel.Therefore,it is necessary to study about the influence factors of subway project quality.A variety of influence factors can be analyzed and studied through the information platform for material quality management in urban subway project to further ensure the quality of subway project.This paper mainly summarized the significance of the information platform for material quality management in urban subway project,investigated the construction scheme of the information platform for material quality management in urban subway project and analyzed the key technologies and influence factors for information platform construction.
文摘The computer integrated manufacturing system (CIMS), which is called the 21st century's production mode, is the inevitable course of manufacturing industry development. The integrated quality information system (IQIS), which is the essential component of CIMS, will be the powerful assurance to carry out a CIMS project. In this paper, the concept and the system structure and function of IQIS are discussed. The relationship between IQIS and other component systems of CIMS is analyzed.
基金support of the European Commission ETER Project (No. 934533-2017-AO8-CH)H2020 RISIS 2 project (No. 824091)。
文摘Purpose: This paper relates the definition of data quality procedures for knowledge organizations such as Higher Education Institutions. The main purpose is to present the flexible approach developed for monitoring the data quality of the European Tertiary Education Register(ETER) database, illustrating its functioning and highlighting the main challenges that still have to be faced in this domain.Design/methodology/approach: The proposed data quality methodology is based on two kinds of checks, one to assess the consistency of cross-sectional data and the other to evaluate the stability of multiannual data. This methodology has an operational and empirical orientation. This means that the proposed checks do not assume any theoretical distribution for the determination of the threshold parameters that identify potential outliers, inconsistencies, and errors in the data. Findings: We show that the proposed cross-sectional checks and multiannual checks are helpful to identify outliers, extreme observations and to detect ontological inconsistencies not described in the available meta-data. For this reason, they may be a useful complement to integrate the processing of the available information.Research limitations: The coverage of the study is limited to European Higher Education Institutions. The cross-sectional and multiannual checks are not yet completely integrated.Practical implications: The consideration of the quality of the available data and information is important to enhance data quality-aware empirical investigations, highlighting problems, and areas where to invest for improving the coverage and interoperability of data in future data collection initiatives.Originality/value: The data-driven quality checks proposed in this paper may be useful as a reference for building and monitoring the data quality of new databases or of existing databases available for other countries or systems characterized by high heterogeneity and complexity of the units of analysis without relying on pre-specified theoretical distributions.
文摘The application of extensible business reporting language （XBRL） has been widely used across the globe in recent years. Many countries already made XBRL mandatory in their accounting system. The financial industry is normally the first XBRL network report implementer in these countries and it has its own industry classification standard. However, there are many issues been reported on the quality of XBRL formatted financial statement in the financial industry, such as project omission, project misstatements, account omission, and amount misstatements. This paper has conducted an empirical research on the quality of XBRL financial statement in the financial industry based on all samples available from the Shanghai stock exchange and analyzed the market effect of these issues for over six year window period. A web presentation quality evaluation criteria evaluation model was used in the investigation. Evidences indicate that the number of errors in report item omissions was the biggest problem in XBRL formatted financial reports comparing with other types of errors, while this affected the growth rate of company, unexpected rate of return, and the adoption of XBRL. Suggestions on solving these issues are then provided after comparing with the data point methodology （DPM） implementation for XBRL financial reporting in European countries, especially the World Bank.
基金partially extracted from a PhD project at Asia-e University,Malaysia。
文摘Objective:This study aimed to determine the relationships between e-learning quality,student satisfaction,and learning outcomes and the mediating effect of student satisfaction.Methods:A cross-sectional quantitative correlational study using a predictive design and multivariate analysis method was employed in this study.A sample of 241 nursing students were recruited through an online survey based on a stratified random sampling technique.The variance-based Par tial Least Squares Structural Modeling analysis method was used to test the possible relationship and mediating effect among the variables.Results:The findings revealed statistical y significant relationships between e-learning quality,student satisfaction,and learning outcomes.A mediating effect of 37.2%is predicted for e-learning quality on learning outcomes through student satisfaction.Conclusions:This study emphasizes the learning needs of working nurses and the impact on their learning outcomes in e-learning nursing undergraduate programs.Advances in e-learning education have assisted nurses to be more self-sufficient in their pursuit of lifelong learning.
文摘Globalization trend has raised demand for establishing a consistent legal framework internationally. Vietnam has been establishing gradually a consistem legal framework according to countries in the world for improving information in financial statements of enterprises. Timely, the Ministry of Finance has made a great effort to publish the draft to correct and adjust accounting laws, accounting standards, and accounting systems to improve and enhance the quality of accounting information. However, based on the result of experiment survey including auditors, chief accountants, and investors, the information in the financial statements provided by Vietnamese enterprises has some shortcomings. The information provided by organizations has not satisfied the demand of users to make useful decisions. Ideally, Vietnam needs to have certain improvements in overall by state, enterprises, and occupation organizations to provide information with high quality and accuracy. This in turn will be crucial for Vietnam in international accounting integration progress.
