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Micro finance is the process of formation of groups to support the poverty incapacitated people by extending money without any collateral security. Micro finance includes savings accounts, insurance products and credit provided to low income unbanked people to increase their economic status in the society. Micro-insurance is a shelter against the hazards of low-income people in exchange of a premium...
There are large numbers of news articles on Web pages every day. Each article usually reports some aspects of a complex event, but they do not report the whole picture of the event. People are often interested in not only a single event but also the correlations between events and the evolution of the complex event, if they want to be aware of the whole picture of the complex event, they have to browse...
Financial report readability is an important factor influencing the decision usefulness of accounting report, which has become a common concern problem of both accounting theory and practice. For study on financial report readability, it is gradually mature in foreign countries, but in China, due to the limited measurement method of readability and other factors, the study on financial report readability...
The article, based on the new accounting standards, makes empirical study on the listed companies' choice between, pretax earnings management activities that have current income tax consequences (book-tax ‘conforming earnings management’) and earnings management activities that do not have current income tax consequences (book-tax ‘nonconforming earnings management’). Our study also investigates firm-specific...
This paper applied the factor analysis method to dynamically evaluate the credit risk of listed companies in China. Sixteen measurable indicators which can reflect the public credits of listed companies are selected and 4 main indicators are extracted by applying the factor analysis method. On the basis of it, 16 sub-indicators are further given to explain the affecting level to the credit of listed...
Research problem: Both the function and the appearance of annual reports have changed over the last few decades. These multimodal reports now include many types of information that serve different functions. In this study, the effects of several information types on stakeholders' attitudes toward annual reports and the companies that published them are measured. Literature review: Not much is known...
Due to the rise of MOOC-like courses available from third-party providers, the services universities offer students have the potential to become unbundled. Yet the possible impacts of these changes are not well understood. Few university stakeholders can articulate the actual value students receive from a university education, aside from instruction in their chosen field. How universities are doing...
Source technology for standard platform and common security infrastructure, ID/UHID management, and EMR-PHR security interlocking, combined with information technology within the hospital, are expected in the near future. In this paper, we propose a new strategy for future national standardization through international standardization trends and linkage in the field of health information security.
Ports all over the world faced a lot of challenges in daily operation. These challenges lead to risk and adverse effects to the companies. The management, the culture of the company and the risk item being faced constitute the difference in focuses when making the corresponding responses. This paper aims to reveal the effect of such factors on the decision making process in operational risk management...
This paper uses the data of 16 China's listed commercial banks between 2007 and 2010 as the samples to go through the substantial evidence test of the relationship between commercial bank's earnings management and cash dividends policy, on the basis of using the abnormal loan loss provision measurement and avoiding surplus loss measurement to measure commercial banks' earnings management. The study...
Blackboard network teaching platform provides teachers with convenient and handy tool modules to create, release, and manage online exams. It aims to reform the online examination methods. In this study, an exploration was made on medical information retrieval item bank based on blackboard network teaching platform. How to use the tool modules of blackboard network teaching platform to build item...
The construction industry is generally a high producer of waste. The implementation of waste minimization strategies on construction sites can potentially make a significant contribution to the sustainability of construction industry. However, there are several pitfalls to waste control on construction sites. This study was a preliminary effort to identify relative importance of factors influencing...
In order to study the interval multiple attribute decision making problem with triangular fussy number and uncertain weight, this paper presents a new method based on cosines similar degree. The detailed procedure of the proposed algorithm and numerical experiment are given. The proposed algorithm is also compared with an existed algorithm. Compared results show that the proposed algorithm are effective...
Since mid-90s scale privatization have brought about positive benefits such as higher productivity, unemployment avoidance, and efficient governance structure. However, the paper finds earning quality decreases after privatization. The drivers are both operating environment and manager's opportunism. But different environment factor and discretionary factor contribute difference. Based on both private...
This paper examines the effectiveness of a Self-Monitoring (SM) Strategy program in transforming students' misbehavior in classrooms which if not overcome will eventually lead to sub-standard grade performance. The samples were 36 students taking Integrated Case Study (MAF680), a newly introduced code for Bachelor in Accountancy. The students had initially shown some attitudinal and cognitive misbehavior...
This paper used panel regression and GARCH analysis to investigate changes in volatility of total returns of European energy companies due to energy sector liberalisation events. The paper constructed an index of 24 energy companies and calculated a 22 days rolling standard deviation of daily total returns over a 21 year period. Eight liberalisation events were identified. An unbalanced random-effects...
Bisphenol A obviously inhibited stronglhy the chemiluminescence that luminol as well as potassium period ate happened to oxidation-reduction reaction in aqueous solution. This decreased value of CL intensity was linearly dependent on the content of bisphenol A from 2.0 ngmL-1 to 300.0 ngmL-1 (R = 0.9992), The detectability was as same as 0.67ngmL-1 (3ó). Under the rate of flow with 2.0 mLmin-1,...
In recent years, China's export has been encountering increasingly severe technical barriers to trade (TBT) from the importing countries, which has a significant negative impact on its exports, employment and so on. The top five industries affected by TBT the most include mechanical and electrical equipment, toys and furniture, timber and paper and non-metallic, agriculture and food products, and...
In this paper we explore the relationship between business networks and technology standards battles for dominance during the technology life cycle. Based on brief reviews of existing theory and research, we relate (1) standard dominance to the technology life cycle, (2) the business network to standard dominance and (3) the technology life cycle to the business network. We expect the technology life...
There are described types of security threats to enterprise activity in the field of information technologies along with two ways of comparing possible costs for establishing a security system. Four main stages of auditing an enterprise information security using methods of expert examination with the XML orientation have been considered.
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