APPROACHES TO THE STUDY OF INFORMATION TRANSPARENCY

2020 ◽  
Author(s):  
Ksenia Alekseevna Kornilova ◽  
Keyword(s):  
Comprehensive Approach ◽  
Information Transparency ◽  
Basic Concepts ◽  
Analytical System ◽  
Corporate Information

The article is devoted to the analysis of such a concept as information transparency. The authors consider the approaches of the Russian and foreign schools to definition, highlight the basic concepts for the formation of corporate information and determine the need for a comprehensive approach as a necessary unified informational and analytical system about the issue of emirates

scholarly journals Information Disclosure Ranking, Industry Production Market Competition, and Mispricing: An Empirical Analysis

2019 ◽  
Vol 11 (1) ◽  
pp. 262 ◽  
Author(s):  
Bing Wang ◽  
Si Xu ◽  
Kung-Cheng Ho ◽  
I-Ming Jiang ◽  
Hung-Yi Huang
Keyword(s):  
Corporate Governance ◽  
Empirical Analysis ◽  
Instrumental Variables ◽  
Information Disclosure ◽  
Market Competition ◽  
Substantial Reduction ◽  
Assessment System ◽  
Product Market Competition ◽  
Information Transparency ◽  
Corporate Information

Improving the transparency of corporate information disclosure is a key principle of corporate governance in Taiwan. This study uses the information disclosure assessment system established by the information disclosure and transparency ranking system to explore whether information transparency can reduce the degree of mispricing. The study uses the data of 10,686 listed companies in Taiwan for the period from 2005 to 2014. We find that a higher information disclosure ranking (IDR) of rated companies corresponds to a more substantial reduction in the degree of mispricing. Moreover, we discover that product market competition affects mispricing in that smaller degrees of mispricing reflect greater exclusivity; this suggests that lower industry transaction and competition costs lead to less substantial mispricing. Finally, we observe that the effect of information disclosure score on the degree of mispricing is lower in more exclusive industries. Furthermore, a regression process using instrumental variables reveals that IDRs have the significant effect of reducing the degree of mispricing.

scholarly journals Sustainable Knowledge Creation and Corporate Outcomes: Does Corporate Data Governance Matter?

2019 ◽  
Vol 11 (20) ◽  
pp. 5575 ◽  
Author(s):  
Raed A.I. Abueed ◽  
Mehmet Aga
Keyword(s):  
Knowledge Creation ◽  
Structural Equation ◽  
Stock Exchange ◽  
Market Performance ◽  
Sampling Technique ◽  
Equation Modeling ◽  
Data Governance ◽  
Information Transparency ◽  
Corporate Managers ◽  
Corporate Information

It has been recognized that data curation and governance can equip firms with the capability to generate sustainable knowledge. However, the antecedent and consequences of sustainable knowledge creation have not been systematically explored. The model in this study describes how sustainable knowledge creation enhances corporate information transparency, innovation, and financial and market performance. In addition, we also show how corporate data governance fosters sustainable knowledge creation among corporations listed in the Amman Stock exchange. Using survey data from (n = 180) publicly listed corporations and a judgmental sampling technique, we applied partial least squares structural equation modeling (PLS–SEM). Results from PLS–SEM show that corporate data governance is a predictor for sustainable knowledge creation, and sustainable knowledge creation is also a predictor for corporate information transparency and innovative, financial, and market performance. The study offers guidelines for corporate managers to effectively manage and use corporate data responsibly to attain sustainable knowledge creation which in turn results in greater corporate performance and desired outcomes. Implications for practice and theory are discussed.

I Don’t Understand What You Mean by Comprehension

1978 ◽  
Vol 43 (2) ◽  
pp. 208-219 ◽  
Author(s):  
Norma S. Rees ◽  
Marsha Shulman
Keyword(s):  
Language Comprehension ◽  
Reading Skills ◽  
Syntactic Structure ◽  
Integrated Approach ◽  
Literal Meaning ◽  
Comprehensive Approach ◽  
Clinical Tests ◽  
Illocutionary Acts ◽  
Linguistic Integration ◽  
Basic Concepts

Current clinical approaches to the assessment of language comprehension in children are characaterized by the measurement of “receptive” knowledge of lexical items and syntactic structure. A more comprehensive approach would go beyond measuring the child’s ability to comprehend the literal meaning of sentences to include two other aspects of obtaining information from spoken utterances: presupposition and inference and illocutionary acts. A selected review of clinical instruments measuring language comprehension that are in current use is presented, revealing-that these tests of vocabulary, basic concepts, and comprehension of syntactic structure are limited to the literal-meaning aspect of spoken messages. Tests of intelligence and reading skills for children and tests for adult aphasia include more complex comprehension items that require linguistic integration and inference. There are no tests that measure the listener’s ability to determine the speaker’s illocutionary intent. An integrated approach to the measurement of language comprehension is not available in the form of clinical tests.

scholarly journals Applied research of data management in the education system for decision-making on the example of Al-Farabi Kazakh National University

2020 ◽  
Vol 159 ◽  
pp. 09003
Author(s):  
Galimkair Mutanov ◽  
Zhanl Mamykova ◽  
Oksana Kopnova ◽  
Mukhtar Bolatkhan
Keyword(s):  
Decision Making ◽  
Data Management ◽  
Business Processes ◽  
Management Strategies ◽  
Management Culture ◽  
Corporate Information System ◽  
Big Picture ◽  
Analytical System ◽  
The University ◽  
Corporate Information

In the context of the university digital transformation, the development of digitalization processes, it is necessary to introduce a data management culture. In most cases, this approach does not allow to see a big picture, as well as to identify “bottlenecks”. There is a need to develop a unified data management strategy, which will assess the value of IT technology, and ensure the adoption of effective decisions. This article highlights the conceptual issues of data management strategies in higher education, using the example of the university. The place of the data processing strategy within the university’s information space is considered a map model for analyzing key issues for decision making. The basic principles of organizing a data strategy for the university are determined. There is also considered an approach to designing and implementing an information and analytical system on the Microsoft Power BI cloud-based business analysis platform, which integrates all disparate data from university’s corporate information systems and transactional data sources. The analysis of reports of key business processes of the university is carried out, in which the formulation of research questions is shown, and there have been given conclusions to these issues. Introduction of the information and analytical system in the contour of the university’s corporate information system will contribute to the early identification of bottlenecks in the organization of the educational system and prompt decision-making in a systematic and comprehensive analysis of the main business processes of the educational organization through building a data map and visualizing all statistical reports.

scholarly journals Adaptation Information and analytical system adaptation in the contour of the corporate system of the university

2021 ◽  
Vol 270 ◽  
pp. 01037
Author(s):  
Natalya Kolyeva ◽  
Oxana Kopnova ◽  
Anna Shaporeva
Keyword(s):  
Information System ◽  
Educational Institutions ◽  
Strategic Decisions ◽  
Corporate Information System ◽  
Corporate System ◽  
Processing Information ◽  
System Data ◽  
Analytical System ◽  
The University ◽  
Corporate Information

The article discusses the advantages of embedding an information and analytical system in the contour of the corporate system of the university. The purpose of the development and implementation of the information and analytical system is formulated. Its features are determined, as well as the rationale for choosing the implementation environment. The place of the information and analytical system in the contour of the corporate system of the university is indicated. The model of the data structure of the information and analytical system in the contour of the corporate information system of the university is presented. Typical problems in the organization’s infrastructure are identified and solutions for optimizing the work are proposed. A reasoning model for analyzing corporate information system data is constructed. The levels of access to the analytical system are defined. This information is useful for both managers of educational institutions and employees of services involved in processing information about the organization and reporting for making strategic decisions.

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