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Sustainability Report Disclosure and Corporate Financial Performance (Evidence from Indonesia) 可持续发展报告披露与企业财务绩效(来自印度尼西亚的证据)
Y. Carolina, M. Maryana, Nieke Yunianti
This paper aims to see the relationship between disclosures in the sustainability report (SR) towards the company's financial performance as measured by the Return On Equity (ROE) ratio. Linear multiple regression with the help of e-views was used for this study. The population for the study was the companies of LQ 45 listed on Indonesian Stock Exchange (IDX) from 2014-2018. Samples were obtained using purposive sampling method, with 18 corporate samples. The results of research that have been carried out in describing that simultaneously, the disclosure of the social, environmental and economic dimensions in sustainability reporting have the effect towards the company's financial performance as measured by profitability. However, partially, only the economic report disclosure in the SR that has an effect on profitability. Meanwhile, environmental report disclosure & social report disclosure in SR has no effect on corporate profitability.
本文旨在了解可持续发展报告(SR)披露与公司财务绩效之间的关系,以净资产收益率(ROE)比率衡量。本研究采用e-views辅助线性多元回归。该研究的对象是2014-2018年在印尼证券交易所(IDX)上市的LQ 45公司。样本采用目的抽样法,共18家企业样本。研究结果表明,同时,可持续发展报告中社会、环境和经济方面的披露对公司的财务业绩有影响,这是由盈利能力衡量的。然而,在一定程度上,只有SR中的经济报告披露对盈利能力有影响。同时,企业社会责任环境报告披露和社会报告披露对企业盈利能力没有影响。
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引用次数: 0
Empirical Study on Banking in Indonesia: Factors Affecting Information Systems Quality 印尼银行业实证研究:影响信息系统质量的因素
Rapina Rapina, Y. Carolina, S. Setiawan, Amanda Gania, Lyvia Manuella Sandra, Johannes Buntoro Darmasetiawan, Rosalina O. Fuentes
Information system quality is a term for success. In an information system, the quality of information will be available if there is a success of a system. Many organizations experience failures in the application of information systems because these organizations do not pay attention to the importance of human resource factors and organizational factors. This research is done to examine and achieve empirical facts about the effects of organizational commitment, organizational culture, transformational leadership style, and information technology used toward information systems quality. Problems related to the application of information systems occur in various business sectors in Indonesia, one of which is banking organizations. The results of this study are expected to be a solution to the problems that occur and to develop information systems science.
信息系统质量是成功的一个术语。在一个信息系统中,如果一个系统成功了,信息的质量就会得到保证。许多组织在信息系统的应用中经历了失败,因为这些组织没有注意到人力资源因素和组织因素的重要性。本研究的目的是检验并获得组织承诺、组织文化、变革型领导风格和信息技术对信息系统质量的影响的实证事实。与信息系统的应用有关的问题发生在印度尼西亚的各个商业部门,其中之一是银行组织。本研究的结果可望为解决资讯系统科学发展中出现的问题提供参考。
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引用次数: 1
Reference Model for Generic Capabilities in Maturity Models 成熟度模型中通用能力的参考模型
Jan Merkus, R. Helms, R. Kusters
Many Maturity Models (MMs) have been designed for over 40 years now but selecting the constructs which chart the application areas is at variance. When comparing MMs, application area-specific constructs appear to be divers. Nevertheless, some constructs are often similar. This research aims at finding generic constructs in existing MMs as reference for con-structing MMs. We conducted literature research for generic MM constructs in organisational readiness MMs. We applied card sorting as a classification method and sorted cards according to Metaplan technique with peers. This research resulted in a limited set of generic capabilities for constructing MMs. Organising these capabilities according to widely accepted reference models in Information Systems (IS) literature results in the Generic Capability Reference (GCR) model. The GCR model serves as a reference model for (re-) designing MMs for the part of the generic capabilities in MMs besides application area-specific capabilities.
许多成熟度模型(mm)已经设计了40多年,但是选择绘制应用领域图的构造仍然存在差异。在比较mm时,特定于应用领域的构造似乎是不同的。然而,有些结构通常是相似的。本研究的目的是在现有的mm中寻找通用的构式,作为构建mm的参考。我们对组织准备MM中的通用MM结构进行了文献研究。我们将卡片分类作为一种分类方法,并与同行根据Metaplan技术对卡片进行分类。这项研究产生了一组有限的构建mm的通用能力。根据信息系统(IS)文献中广泛接受的参考模型组织这些能力,形成通用能力参考(GCR)模型。GCR模型为mm中除应用领域特定功能外的通用功能部分提供了(重新)设计mm的参考模型。
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引用次数: 3
Empirical Study on the Factors Influencing the Growth of Small and Medium-Sized Enterprises 中小企业成长影响因素的实证研究
Lijiao Su, Qingfeng Zhu
This paper studied the factors influencing the growth of small and medium-sized enterprises (SMEs). Principal component analysis and panel quantile regression were used to analyze the panel data of 287 SMEs listed on SME board from 2015 to 2019. The empirical results show that R&D investment has a significant negative impact on the growth of SMEs. Ownership concentration has a significant positive impact on the growth of SMEs. In terms of financing structure, endogenous financing has a significant positive impact on enterprise growth, while equity financing and debt financing have a negative impact on enterprise growth. It is found that at different quantile levels, the effects of various factors on enterprise growth are significantly different. The conclusion of this study has certain reference value for SMEs in different growth stages to take corresponding measures to promote their own development.
本文对影响中小企业成长的因素进行了研究。采用主成分分析和面板分位数回归对2015 - 2019年在中小板上市的287家中小企业的面板数据进行分析。实证结果表明,研发投入对中小企业的成长具有显著的负向影响。股权集中度对中小企业成长具有显著的正向影响。从融资结构上看,内生融资对企业成长性有显著的正向影响,股权融资和债务融资对企业成长性有显著的负向影响。研究发现,在不同的分位数水平上,各因素对企业成长性的影响存在显著差异。本文的研究结论对于处于不同成长阶段的中小企业采取相应措施促进自身发展具有一定的参考价值。
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引用次数: 0
E-Services Integration Framework Based on SOA 基于SOA的电子服务集成框架
Abdulrazak Almohamad Almahmoud
A group of governmental agencies is connected over a virtual private network (VPN), and uses variant computing systems to perform the daily tasks, they need to exchange formal data electronically, at the same time, and they cannot replace their legacy systems. In this research, I will study this case and propose a suitable solution based on service-oriented architecture (SOA), which has proven highly efficiency within the integration of distributed systems. The research has developed e-services to extract data from the legacy systems as per each agency policy, designed and developed a framework, which will conduct data exchanging between e-services, monitor e-services consuming, notify providers by the recent activities and apply the security policy. In addition, the research has tested the performance of the solution over variable loads, scanned the security gaps and proposed a load balancing method to maintain the stability of the system on subscribers increase in number.
一组政府机构通过虚拟专用网络(VPN)连接,并使用不同的计算系统来执行日常任务,他们需要以电子方式交换正式数据,同时,他们不能替换他们的遗留系统。在本研究中,我将研究这个案例,并提出一个基于面向服务的体系结构(SOA)的合适解决方案,SOA已被证明在分布式系统集成中具有很高的效率。该研究开发了电子服务,根据每个机构的政策从遗留系统中提取数据,设计并开发了一个框架,该框架将在电子服务之间进行数据交换,监控电子服务的消费,通过最近的活动通知提供者并应用安全策略。此外,研究还测试了该方案在可变负载下的性能,扫描了安全漏洞,并提出了一种负载均衡方法,在用户数量增加的情况下保持系统的稳定性。
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引用次数: 3
Third-party E-commerce Trading Platform Prevents Economic Contract Legal Risk Causes and Monitoring 第三方电子商务交易平台防范经济合同法律风险成因及监控
Xin Duan, Jiaojiao Gao
Research on the causes and monitoring of legal risks of economic contracts for third-party e-commerce trading platforms. Taking into account the characteristics of e-commerce and inter-regionality, the legal risks involved are divided into legal risks, data security risks and patent risks related to e-contracts, and the risk of patent infringement is taken as the focus. The decision is made for detailed analysis. In view of the various legal risks existing in the e-commerce trading platform, the proposed prevention and control suggestion is: in the process of entering into the electronic contract, it is necessary to operate according to its special nature, and archive the electronic contract, and realize the contract content according to the third-party trading platform. The company shall establish a concept of respecting patent property rights, and abide by the laws and regulations related to patent property rights, pay more attention to and identify patent property rights with special patterns, and prevent some unreasonable use of various technical methods to cause patent property rights to be infringed; Companies in the e-commerce platform need to conduct a comprehensive assessment of network security and strengthen the overall security awareness and related construction of the network. It is supplemented by the development of intermediate service providers with independent characteristics, the correct positioning of roles in transactions, and the statutoryization of rights and obligations, which provide a basis for various legal risk supervision and control of e-commerce platforms.
第三方电子商务交易平台经济合同法律风险成因及监控研究考虑到电子商务的特点和区际性,将涉及的法律风险分为与电子合同相关的法律风险、数据安全风险和专利风险,并以专利侵权风险为重点。这一决定是经过详细分析后作出的。针对电子商务交易平台存在的各种法律风险,提出的防控建议是:在订立电子合同的过程中,要根据其特殊性进行操作,并对电子合同进行归档,按照第三方交易平台实现合同内容。公司应树立尊重专利产权的理念,遵守与专利产权有关的法律法规,更加重视和识别具有特殊模式的专利产权,防止一些不合理的使用各种技术方法造成专利产权的侵犯;电子商务平台中的企业需要对网络安全进行全面评估,加强整体安全意识和网络的相关建设。与之相辅相成的是发展具有独立特色的中间服务商,正确定位交易角色,权利义务法制化,为电子商务平台的各种法律风险监管提供依据。
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引用次数: 0
Electronic Money Laundering, The Dark Side of Fintech: An Overview of the Most Recent Cases 电子洗钱,金融科技的黑暗面:最新案例综述
A. Faccia, Narcisa Roxana Moçteanu, Luigi Pio Leonardo Cavaliere, L. Mataruna-dos-Santos
Fintech has significantly expanded the offer of financial services available to users, facilitating the spread of new financing, payment and exchange services in increasingly large sections of the population. However, there is a downside, represented by the lack of organic regulation that defines the perimeter of legality. World legislators, Europeans in particular, have started building a structured legal framework and to prevent (or to catch) opportunistic or criminal behaviors. Among the unavoidable challenges for the anti-money laundering system are those related to the development of FinTech which produces significant volumes of transactions. In this paper it is provided a systematic review of a) the most common money laundering patterns; b) the European anti-money laundering legal framework, and c) the most recent and relevant fraud cases detected by the enforcements agencies. The main objective of this research is to verify whether the behavior of economic players within the FinTech sector can be contained within the limits of legality. Another objective, far from secondary, is to analyze the current patterns that lead to money laundering, also verifying whether there are tools, within the FinTech itself, capable of exploiting technologies and identifying dark or illegal practices. The recent case study of scandals within the FinTech industry further helps to support the hypotheses and conclusions of the research itself.
金融科技极大地扩展了用户可获得的金融服务,促进了新的融资、支付和交换服务在越来越多的人群中的传播。然而,它也有一个缺点,即缺乏界定合法性范围的有机法规。世界各国的立法者,尤其是欧洲人,已经开始建立一个结构化的法律框架,以防止(或抓住)机会主义或犯罪行为。在反洗钱体系不可避免的挑战中,与产生大量交易的金融科技发展有关的挑战。本文对a)最常见的洗钱模式进行了系统的审查;b)欧洲反洗钱法律框架,以及c)执法机构发现的最新和相关的欺诈案件。本研究的主要目的是验证金融科技行业内经济参与者的行为是否可以包含在合法性的范围内。另一个目标,远不是次要的,是分析当前导致洗钱的模式,也验证是否有工具,在金融科技本身,能够利用技术和识别黑暗或非法行为。最近对金融科技行业丑闻的案例研究进一步支持了研究本身的假设和结论。
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引用次数: 17
A Novel Deterministic Chaos and Discrete Random Processes 一种新的确定性混沌与离散随机过程
M. Akhmet
A new concept, domain-structured chaos, is introduced and connection between stochastic dynamics and deterministic chaos is established. A randomly determined discontinuous unpredictable functions illustrates the presence of chaos.
引入了领域结构混沌的新概念,建立了随机动力学与确定性混沌的联系。随机确定的不连续不可预测函数说明混沌的存在。
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引用次数: 1
Blockchain Hash, the Missing Axis of the Accounts to Settle the Triple Entry Bookkeeping System 区块链哈希,解决三联记帐系统的缺失轴
A. Faccia, N. Moşteanu, Luigi Pio Leonardo
The bookkeeping accounting method recognized all over the world is based on the so-called double entry, with which in each account (defined T-Account for its shape) there are two sections, Debit and Credit. These two sections take on different meanings depending on the nature of each account. The double entry is an exceptional consolidated accounting method that dates back to the fifteenth century, however it has highlighted limits in terms of auditing. The single entry did not take into account the cross relations between the accounts, reporting only on the journal. The double entry has overcome this limit by introducing the ledger, but a cross-check of the mirrored transactions recorded by the other companies is still missing. The introduction of blockchain technology could now offer a new opportunity to ensure further auditing control. The transition from double entry to triple entry is therefore only a matter of time. The blockchain itself is borrowing the word "ledger" from accounting and now it is time for accounting to introduce a third leg (another axis) to the T-Accounts, that can be turned into a new X-shaped version of accounts. This third axis can be used to include the unique identifier of each transaction represented by the Hash.
全世界公认的簿记会计方法是基于所谓的复式记帐法,在每个帐户中(根据其形状定义为T-Account)有两个部分,借方和贷方。根据每个帐户的性质,这两个部分具有不同的含义。复式记帐是一种特殊的合并会计方法,可以追溯到15世纪,但它在审计方面突出了局限性。单一分录没有考虑到账户之间的交叉关系,只报告日记账。复式记帐通过引入分类账克服了这一限制,但对其他公司记录的镜像交易的交叉核对仍然缺失。区块链技术的引入现在可以为确保进一步的审计控制提供新的机会。因此,从复式记账法到复式记账法的转变只是时间问题。区块链本身从会计中借用了“分类账”这个词,现在是时候为会计引入第三条腿(另一条轴)了,它可以变成一个新的x形账户。第三个轴可用于包含Hash表示的每个事务的唯一标识符。
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引用次数: 12
Reversible Information Hiding in Ciphertext of Any Digital Media 隐藏在任何数字媒体密文中的可逆信息
Zimi Liu, Yulin Wang
Reversible data hiding in encrypted media (RDH-EM) plays a dual role in information security and data processing, especially in cloud services. Without accessing the visual or auditory content of digital media, additional information can be hidden in encrypted data. The recipient can not only extract the information but also recover the media losslessly while maintaining confidentiality. Most existing RDH-EM techniques focus on images as host carrier, which cannot be extended to other types of digital media; Some techniques are bound only to specific encryption algorithms. In this paper, we propose a universal RDH-EM technique independent of the types of media and encryption algorithm. The payload of data hiding is as high as the amount of host ciphertext data. Although data hiding is associated with the ciphertext data of host media, it does not affect the recovery of original media at all. Experimental results confirm the performance superiority of the proposed technique.
加密介质中可逆数据隐藏(RDH-EM)在信息安全和数据处理中起着双重作用,特别是在云服务中。在不访问数字媒体的视觉或听觉内容的情况下,额外的信息可以隐藏在加密数据中。接收方不仅可以提取信息,还可以在保密的情况下无损地恢复媒体。现有的RDH-EM技术大多以图像为主载体,无法扩展到其他类型的数字媒体;有些技术只绑定到特定的加密算法。在本文中,我们提出了一种独立于媒体类型和加密算法的通用RDH-EM技术。数据隐藏的有效载荷与主机密文数据量一样高。数据隐藏虽然与主机媒体的密文数据相关联,但完全不影响原始媒体的恢复。实验结果证实了该方法的性能优越性。
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引用次数: 0
期刊
Proceedings of the 2020 12th International Conference on Information Management and Engineering
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