Environmental Information Disclosure in China : in the Era of Informatization and Big Data

The past decade has seen remarkable progress made in the field of environmental information disclosure in China. While the overall institutional changes and the motivation/willingness of the government to open up information are important conditions, China’s encounter with revolutionary Information and Communication Technological (ICT) advancement and rapidly emerging big data quickly changed China from an “information poor environment” to an “information complex environment.” While most previous studies centered on those drives/constraints that were recognized in established informational governance framework, recent advancement in ICTs and emerging big data posed new challenges, opportunities and research questions. When increasing information disclosure became a new game changer in environmental governance, China has had to cope with risks and pitfalls in a new technology-empowered information environment as well. This article updated previous studies on legislation/regulations/policies regarding environmental information disclosure in China and their implementation effectiveness, and paid special attention to China’s recent informatization progress and emerging big data. Information disclosure was treated as a process that includes data/information generation/collection, disclosure, functional pathways of communication, and direct/indirect impacts. Changes in environmental information disclosure should be understood in a broader context of overall changing environmental governance and informatization in China. It is important to understand ICTs and information disclosure as a double-edged sword. Normative, substantive, and instrumental benefits of disclosure as well as collection and reporting costs, the issue of targeted transparency, and the risk of unintended use should be strategically considered. Principles and guidelines need to be developed to avoid pitfalls while maximizing benefits.<br/

The determinants of auditor switching in China

Auditor plays a crucial role in providing credibility of financial disclosure and mitigating the agency problems. However, there is high trend of auditor switching in China. This could lead to a series of negative effects to both company and society. Although there were many past empirical studies examined the determinants of auditor switching, those studies were conducted in different countries with different national conditions which may not appropriate and suitable to China context. Thus, it is necessary to conduct this study to investigate the determinants of auditor switching and to examine the relationship between determinants of auditor switching in China context. This study used data of A-share listed companies from Shanghai Stock Exchange. The sample of this study consists of 182 listed companies from the period of year 2012 to 2014. Moreover, this study employed Logistic Regression Model to examine the determinants of auditor switching. This study measured four determinants, which are going concern issue, ownership concentration, leverage, and big audit firm. The finding shows that big audit firm is significantly and negatively related to auditor switching. Therefore, this study recommended that based on the special national conditions of China, more variables could be investigated in the future research and the implications of auditor switching, such as implications of auditor switching on audit quality or audit independence, could be investigate

Editorial

Management of tourism destinations and suppliers is a big challenge. So many modules need to be coordinated, such as command and dispatching module, business management module, electronic monitoring module, security module, traffic management module, resource management module, tourist service module, and marketing promotion module. So many supporting elements need to be ensured to work well such as infrastructure and data. So many opinions from different groups need to be harmonized, such as tourists, market, enterprise and government.In this issue, studies about management in smart tourism were collected. These cases include related research about China and Latin America. They used to be published in Chinese or Spanish. It our honor to have their authorization to translate and republish on Smart Tourism. Detailed suggestions and innovations are provided here. Management of special situations are also contained. Editorial board memberDr. Eldar Magomedovich Eldaro

Knowledge management, innovation and big data: Implications for sustainability, policy making and competitiveness

This Special Issue of Sustainability devoted to the topic of &ldquo;Knowledge Management, Innovation and Big Data: Implications for Sustainability, Policy Making and Competitiveness&rdquo; attracted exponential attention of scholars, practitioners, and policy-makers from all over the world. Locating themselves at the expanding cross-section of the uses of sophisticated information and communication technology (ICT) and insights from social science and engineering, all papers included in this Special Issue contribute to the opening of new avenues of research in the field of innovation, knowledge management, and big data. By triggering a lively debate on diverse challenges that companies are exposed to today, this Special Issue offers an in-depth, informative, well-structured, comparative insight into the most salient developments shaping the corresponding fields of research and policymaking

Introduction for the Special Issue on Beyond the Hypes of Geospatial Big Data: Theories, Methods, Analytics, and Applications

We live in the era of ‘Big Data’. In particular, Geospatial data, whether captured through remote sensors (e.g., satellite imagery) or generated from large-scale simulations (e.g., climate change models) have always been significantly large in size. Over the last decade however, advances in instrumentation and computation has seen the volume, variety, velocity, and veracity of this data increase exponentially. Of the 2.5 quintillion (1018) bytes of data that are generated on a daily basis across the globe, a large portion (arguably as much as 80%) is found to be geo-referenced. Therefore, this special issue is dedicated to the innovative theories, methods, analytics, and applications of geospatial big data

An Examination of Localization Success Factors of Chinese Big Four Accounting Firms

In May 2012, the Chinese government mandated that once the Big Four accounting (KPMG, PwC, Ernst & Young, and Deloitte) joint venture agreements expire, the firms must begin to localize most of the senior management. Although most of the Big Four firms employ many locals, there are more expatriate partners than Chinese counterparts. Because of this, the Big Four firms must quickly find qualified local senior management personnel. Amongst compliance and global regulatory issues, the Big Four firms must develop a strategy for localizing. Through a survey, this study aims to examine how expatriates and local Chinese managers perceive the effectiveness of the firm’s current localization plan. By analyzing external and internal forces that affect localization, I will make recommendations for the joint-venture accounting firms to plan, create, and execute a successful localization strategy

Modeling Identity. The Financial Crisis and China’s International Status

Rozdział z: The Quandaries and Foreign Development, ed. D. Mierzejewski, “Contemporary Asian Studies Series

The globalization of Chinese energy companies

This repository item contains a report from the Boston University Global Economic Governance Initiative. The Global Economic Governance Initiative (GEGI) is a research program of the Center for Finance, Law & Policy, the Frederick S. Pardee Center for the Study of the Longer-Range Future, and the Frederick S. Pardee School of Global Studies. It was founded in 2008 to advance policy-relevant knowledge about governance for financial stability, human development, and the environment