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Fiscal transparency refers to the mechanism and system that all the financial information and financial activities are released to public. Fiscal transparency can effectively promote the efficiency of the government, standardize government behavior and improve the level of people’s livelihood; which is the inevitable requirement of socialist market economy, the basic step of government management legalization, the fundamental guarantee of constructing public finance framework. Along with the progress of legalization and the acceleration of the public finance system is increasingly in China, fiscal transparency becomes more and more serious, the government and the public on fiscal transparency are increasingly high degree of concern. In this article, through longitudinal comparing China’s fiscal transparency and transverse drawing on the advanced experience of foreign financial transparency, describe the significance of the fiscal transparency, expound the existing problems of fiscal transparency in China, put forward a series of the improvement measures to improve the fiscal transparency in China.

The social responsibility concept requires not only to disclose traditional financial information, but also to disclose relevant information of social responsibilities. CSR report is an essential way to disclose relevant information of social responsibilities.

Sustainability reporting (SR) is increasingly becoming a standard, especially among large companies, and the publication of a respective report can be considered a common business practice nowadays among multinational corporations. In a recent study, KPMG (2011) found that 95 % of the world’s largest 250 corporations issued such a report. 10 years earlier, only 45 % had done so (KPMG 2002). Moreover, SR has not only become a standard, it has also gradually been standardized with regard to the content disclosed. In 2011, already 80 % of the world’s largest 250 corporations applied the guidelines provided by the Global Reporting Initiative (GRI) for determining the contents of their reports.

Fair value measurement uses a lot of estimates and assumptions, the study of fair value measurement in this paper was based on the perspective of accounting estimate. Referring to International Financial Reporting Standard 13 (2011), Fair Value Measurement and Statement of Financial Accounting Concepts No. 8 (2010), Conceptual Framework for Financial Reporting, the paper examined the connotation of fair value accounting estimate and clarified that fair value accounting estimate was in accordance with the objective of general purpose financial reporting and qualitative characteristics of useful financial information.

Only 13 years ago in April 1998 Charles Hoffman, a CPA investigated how XML could be used for the reporting of business and financial information. By now many researchers are dealing with this topic. The high (practical) relevance of XBRL is emphasized by several laws and a large number of regulatory requirements stipulating the use of XBRL for business and financial reporting. Giving an overview of conducted research is complicated due to the rich diversity of XBRL. On top, traditional literature reviews are focusing on the performed research, not including any indication of the relevance of the investigated topic. We will go one step further and include discussed impacts and issues weighted by their occurrence in literature. Based on this approach the paper concludes that frequently mentioned impacts and issues of XBRL are not yet researched but in turn minor research questions are well investigated.

We offer a tour d’horizon of the data-management issues facing macroprudential supervisors. Traditional financial oversight has been very firm-centric, with strong respect for the boundaries of the firm. Even in this firm-oriented context, financial information has been expanding much faster than traditional technologies can track. As we broaden to a macroprudential perspective, the problem becomes both quantitatively and qualitatively different. Supervisors should prepare for new ways of thinking and larger volumes of data.

Financial information system is a nationally and socially important infrastructure, thus risks in such infrastructures constitutes a threat to both the nation and the society. However, the current financial information system risk management is feeble due to lack of research and its focus on after treatment rather than prevention. To increase prevention of defects, measurement of predictors that predict failures and faults in the information system is of utmost importance. This paper established hypotheses and evaluated market factors that cause errors and defects in financial information system such as trading volume, index fluctuation, number of public announcements, number of orders and fills, and number of changing duties. It was shown that trading volume, number of orders and fills, and number of changing duties caused failures and faults while other factors showed no influence.

College financial information system, College financial information system, an important part of management of information technology in higher education, strengthening which is the requirements of the epoch development, and the necessary conditions of branding universities and improveing the efficiency of schools.

Our objective in this paper is to develop a decision model to assist decision-makers and researchers in understanding the multiple criteria decision making on a capital budgeting investment. This decision model helps decision makers on reducing decision-making time and choosing a suitable decision alternative for a capital budgeting investment under the companies’ goals, constraints and strategies. The methods utilized in this paper are the integration of goal programming (GP) and fuzzy analytic hierarchy process (FAHP). We demonstrate a case study of the capital budgeting investment by using these two methods on a small car hire company.

This study explores experimentally the potential of BPNNs and Fuzzy ARTMAP neural networks to predict insolvency of Irish firms. We used financial information for Irish companies for a period of six years, preprocessed properly in order to be used with neural networks. Prediction results show that with certain network parameters the Fuzzy ARTMAP model outperforms BPNN. It outperforms also self-organising feature maps as reported by other studies that use the same dataset. Accuracy of predictions was validated by ROC analysis, AUC metrics, and leave-one-out cross-validation.

The main propose of this study is to build a more powerful earning prediction model by incorporating risk information disclosed in the textual portion of financial reports. We adopt the single-index model developed by Weiss, Naik and Tsai as a foundation. However, other than the traditionally used numeric financial information, our model adds textual information about risk sentiment contained in financial reports. We believe such a model can reduce specification errors resulting from pre-assuming linear relationship, thus can predict future earnings more accurately. The empirical results show that the modified model does significantly improve the accuracy of earning prediction.

An Information Grid uses grid technologies to achieve the sharing, management, and service providing of information resources. In this article, the demand for grid technology by the financial industry is analyzed and the architecture of a financial information grid is proposed.

It is difficult to estimate current expenditures on CGR activities. As part of the preparatory process for the Fourth International Technical Conference on Plant Genetic Resources in June 1996, countries were asked to report their domestic expenditures on CGR-related activities. Financial information concerning their domestic expenditures was supplied by 34 countries before May 1996, in time for the conference. Since then, three more countries have provided data on their domestic expenditures for the conservation and utilization of CGR as well as their received or contributed foreign assistance for activities related to the GPA.12 These were incorporated into the existing data. Based on the newly calculated data for 1995, it can be estimated that the total amount of: domestic expenditures for conservation and utilization of CGR for the reporting 37 countries were US $ 475 million, foreign assistance contributions (bi- and multilateral) mentioned by 12 countries was US $ 50 million and foreign assistance received (bi- and multilateral) by 17 countries was US$ 17 million.

This paper presents gluons as objects that mediate software component cooperation. We discuss the advantages of encapsulating inter-component interaction inside a set of special objects. We present the design of a hierarchy of gluon classes that provide the support for the application domain independent part of component interaction protocols. As an example, we present the design of a financial information framework and we discuss the role that gluons play in the definition of the framework.

The use of computers in healthcare agencies has proliferated during recent years. Initially seen as a means to manage financial information within healthcare, information systems have expanded to include patient care systems that support nursing practice. As the focus shifted from cost recovery concerns to documentation and management of patient care, the need for including nurses on committees to design, develop and select systems was recognized. Including nurses in these processes have enhanced nurses’ interest in pursuing careers that focus on computers and their use in health care. The result is the emergence of a new field, nursing informatics.

The U.S. hospital AIDS survey: structure and substance Acquired Immune Deficiency Syndrome (AIDS) throughout the 1980s has evolved into a formidable challenge for the health care systems of the affected countries. While the spectrum of health care providers are or will be involved with treating the individuals afflicted with this condition, it is the hospital sector that represents the primary if not only source of treatment for so many people with AIDS.