Advances in Computers最新文献_第9页

Lions in the Whirligig of Time— Stephen Sedley’s Lions under the Throne 时间漩涡中的狮子——斯蒂芬·塞德利的《王座下的狮子》

4区计算机科学

Advances in Computers Pub Date : 2020-10-23 DOI: 10.14296/ac.v2i1.5213

P. Birkinshaw

引用次数: 0

China’s New Foreign Investment Law 中国新外商投资法

4区计算机科学

Advances in Computers Pub Date : 2020-10-23 DOI: 10.14296/ac.v2i1.5212

Zhang Xiaoyang

引用次数: 2

Ling Zhou—Access to Justice for the Chinese Consumer 凌舟——中国消费者诉诸司法

4区计算机科学

Advances in Computers Pub Date : 2020-10-23 DOI: 10.14296/ac.v2i1.5217

M. Moscati

引用次数: 0

Pushing Corruption and Money Laundering into Reverse Momentum 反贪污反洗钱

4区计算机科学

Advances in Computers Pub Date : 2020-10-23 DOI: 10.14296/ac.v2i1.5211

Ejike Ekwueme

{"title":"Pushing Corruption and Money Laundering into Reverse Momentum","authors":"Ejike Ekwueme","doi":"10.14296/ac.v2i1.5211","DOIUrl":"https://doi.org/10.14296/ac.v2i1.5211","url":null,"abstract":"In this article, the author emphasizes how corruption and money laundering have caused incalculable economic damage to society. The two problems are intricately linked and very difficult to separate. The board of directors should introduce an enhanced corporate governance mechanism(s) alongside other countermeasures in order to minimize weaknesses in the current system. In exercising their corporate function(s), aside from other committees, the board should focus more on the audit committees. It is very important that the board uses the services of competent non-executive directors (NEDs) on the audit committees. NEDs should monitor the authenticity of audit reports and minimize the occurrence of fictitious financial reports that aid fraud. Efforts at whistle-blowing should be encouraged with rewards by the board for curtailing fraud through such brave conduct. Fictitious and vexatious reports should not go unpunished. The time is ripe for boards to focus on corporate ethics and make sure that they are practised across the entity from ‘the top to the shop floor’. The corporate culture should be seen to nurture the best behaviour in people. This approach has very strong potential to minimize fraudulent and dishonest behaviours that translate into corruption and, by implication, money laundering. \u0000Keywords: corruption; money laundering; board of directors; whistle-blowers; non-executive directors; corporate ethics","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89326837","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Public and Private Realms of the Administrative Justice System 行政司法制度的公共和私人领域

4区计算机科学

Advances in Computers Pub Date : 2020-10-23 DOI: 10.14296/ac.v2i1.5210

Patricia Ng

引用次数: 0

FU Hualing, Michael Palmer, ZHANG Xianchu (eds)—Transparency Challenges Facing China 傅华玲，Michael Palmer，张显初(编)——中国面临的透明度挑战

4区计算机科学

Advances in Computers Pub Date : 2020-10-23 DOI: 10.14296/ac.v2i1.5216

Björn Ahl

引用次数: 0

Harold Laski and his Chinese Disciples 哈罗德·拉斯基和他的中国弟子

4区计算机科学

Advances in Computers Pub Date : 2020-10-23 DOI: 10.14296/ac.v2i1.5214

Xu Ting

{"title":"Harold Laski and his Chinese Disciples","authors":"Xu Ting","doi":"10.14296/ac.v2i1.5214","DOIUrl":"https://doi.org/10.14296/ac.v2i1.5214","url":null,"abstract":"On 2 July 2020, a virtual workshop entitled ‘Harold Laski and His Chinese Disciples: A Workshop on the Legacy of Laski’s Legal Philosophy’ was organised by Dr Ting Xu (School of Law, University of Sheffield; now Professor of Law, University of Essex). This workshop was supported and funded by Professor Xu’s British Academy Mid-Career Fellowship (2019-2020) on ‘Harold Laski and His Chinese Disciples: Using Biographical Methods to Study the Evolution of Rights’. This workshop provided the first opportunity for UK and Chinese studies scholars to discuss Laski’s long-neglected impact on China, contributing to reviving an interest in the significance and legacy of Laski’s legal philosophy. Speakers included eminent scholars who have conducted research in related areas, including Professor Roger Cotterrell (Queen Mary University of London), Professor Ross Cranston (London School of Economics and Political Science (LSE)), Dr Peter Lamb (Staffordshire University), Professor Martin Loughlin (LSE), Professor Michael Palmer (SOAS University of London) and Professor Francis Snyder (Peking University School of Transnational Law). Twenty-five people participated in the workshop, including academics, students and several members of the public.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76317546","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PERCEPTION OF EASIENES IN USING FINTECH IN MSMEs 在中小微企业中使用金融科技的便捷性

4区计算机科学

Advances in Computers Pub Date : 2020-10-17 DOI: 10.35310/ACCRUALS.V4I02.613

B. Sugiharto, S. Mulyati, A. Puspita

引用次数: 0

THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, INTERNAL CONTROL SYSTEMS AND INFORMATION TECHNOLOGY UTILIZATION ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH ORGANIZATIONAL COMMITMENTS AS MODERATION VARIABLES 政府会计准则的实施、内部控制制度和信息技术的运用对地方政府财务报表质量的影响以组织承诺为调节变量

4区计算机科学

Advances in Computers Pub Date : 2020-10-17 DOI: 10.35310/ACCRUALS.V4I02.584

Suci Atiningsih

{"title":"THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, INTERNAL CONTROL SYSTEMS AND INFORMATION TECHNOLOGY UTILIZATION ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH ORGANIZATIONAL COMMITMENTS AS MODERATION VARIABLES","authors":"Suci Atiningsih","doi":"10.35310/ACCRUALS.V4I02.584","DOIUrl":"https://doi.org/10.35310/ACCRUALS.V4I02.584","url":null,"abstract":"Histori Artikel : Tgl. Masuk : 13 Juli 2020 Tgl. Diterima : 29 September 2020 Tersedia Online : 29 September 2020 The purpose of this study to determine the effect of the application of government accounting standards, internal control systems and the use of information technology on the quality of local government financial reports with organizational commitment as a moderating variable conducted in the Regional Government Work Unit (SKPD) of the Brebes Regency Government. The population in this study was 49 SKPD of the Brebes Regency Government. Sampling using a purposive sampling technique. The sample is the head of finance, treasurer and accounting staff. This research uses primary data. Data analysis uses the SmartPLS3.0 application. The results of this study are the application of accounting standards, internal control systems and the use of information technology have a positive effect on the quality of financial statements, organizational commitment is not able to moderate the influence of the application of accounting standards and internal control systems on the quality of financial statements of local governments, but organizational commitment is able to strengthen the influence of technology use information on the quality of local government financial reports.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80678228","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

PERCEPTIONS OF USEFULNESS AND PERCEPTIONS OF EASINESS TO EMPLOYEES INTEREST IN USING FINTECH 对员工使用金融科技的兴趣的有用性和易用性的看法

4区计算机科学

Advances in Computers Pub Date : 2020-10-17 DOI: 10.35310/ACCRUALS.V4I02.611

S. Mulyati, B. Sugiharto, Prini Nurtina Dewi

引用次数: 1