Unreasonable carbon BRICS appear in the process of economic growth in the emission of the negative externalities of the typical characteristics, needs under the government strong interference can be effectively controlled. In this paper, we study the relationship between environmental quality and economic development of the BRICS by using the semi parametric regression model, and explore the effective path to promote the coordinated development of economy and environment in the BRIC countries by introducing relevant control variables to determine the main influencing factors of EKC. The results show that: most of the BRIC countries in the environmental quality and economic growth in the presence of decoupling phenomenon; due to the industrial structure, urbanization and energy consumption and other aspects of the existence of irrational phenomenon to reduce the environmental quality; The promotion of sustainable development helps to improve environmental quality and promote economic development. The policy recommendations of this research is that the BRICS should pay more attention to the quality of economic development and energy saving and emission reduction work, and should adopt the strong low-carbon technology development and application of financial investment, promote the construction of ecological civilization, strengthen international cooperation, strengthen supervision and law enforcement efforts and other measures to achieve sustainable development goals.

Most people seek a happy life and happiness positively affects sentiment, satisfaction with life, creativity, human relationship, business productivity, and even health and life extension. However, according to a survey in 2013, subjective happiness of adolescents (including university students) was very low compared to other age groups in Korea. Therefore this paper examined the effects of job-seeking stress, appearance recognition, financial situation, trust in government, and locus of control on university students' happiness using SEM (structural equation modeling). 207 university students in Seoul, Korea have been surveyed. At first, an initial experimental SEM model among these variables has been set up and reliability analysis has been conducted. Then multiple regression analyses on job-seeking stress and happiness as well as SEM analysis have been conducted. As a result of these analyses, the SEM model has been revised two times. The final SEM model passed the goodness-of-fit test (using RMR, GFI, NFI, CFI, and IFI indices). The final SEM model showed the followings. First, Higher job-seeking stress (especially sentimental part, rather than environment or action related parts) negatively affects happiness. Second, Trust in government also affects happiness both directly and indirectly. Third, Locus of control is affected both by trust in government and financial situation. Fourth, appearance recognition heavily affects job-seeking stress. In addition, appearance importance is higher than appearance interest, meaning that students who are not very interested in appearance usually recognize the importance of appearance. Finally, happiness is affected neither financial situation nor appearance recognition. Therefore, even either they are in a poor financial situation or not happy with their appearance, they can be happy if they have firm locus of control.

21세기에 접어들면서 주요 선진국들이 여러 분야를 아우르는 정보통신 환경을 구축한데 비해 상대적으로 뒤쳐진 모습을 보이던 일본에서는 수 년 내 세계 최첨단의 정보통신 국가로 변모하겠다는 계획으로 2001년 1월 ‘e-Japan 전략’을 결정하였다. 또한, 이후의 ‘e-Japan 중점 계획 2002,’ ‘e-Japan 전략 II,’ ‘e-Japan 중점 계획 2003’ 등을 점진적으로 추진해 나가면서 인터넷 접속 서비스 이용자의 수와 함께 초고속 인터넷 서비스 이용자의 비율이 급증하였고, 자연적으로 사회전반의 정보통신 사회로의 전환이 급속히 진행되었다.그러나 이러한 긍정적인 성과와 더불어 정보통신 환경이 구축되기 이전에는 고려 대상이 되지 않았던 문제들이 대두되기 시작하였다. 일본정부가 적극적으로 추진 중인 전자정부의 실현이나 정보통신 사회로의 전환에서 기밀 정보의 부정취득, 정치적 또는 경제적 목적의 사이버 테러리즘, 바이러스나 웜 등의 악성코드에 의한 네트워크 마비, 특정 서버를 목표로 하는 과부하에 의한 업무 방해 등의 위협이 표면화 되고 있다. 이러한 위협에 대응하기 위한 대책의 요구가 증가함에 따라서 일본정부는 다양한 정보보안 정책을 제정하거나 시행해 나가고 있다.이 글에서는 이러한 일본정부의 노력과 민간의 자율규제에 관하여 연혁적으로 고찰하고자 한다.

This study seeks to determine the effect of the application of accounting information system (AIS), internal control system, and human resource (HR) competency on the quality of local government financial statements (FS). This study uses agency theory and compliance theory. Agency theory is used to explain that there is a link between the society as the principal and the government as the agent. Compliance theory is a theory, which states that every agency is obliged to comply with regulations because the law-drafting authority has the right to dictate behavior. The population in this study were employees of the financial division of local government organizations in one of the districts in Central Java, Indonesia. The total samples in this study was 106 respondents. The data used are primary data taken from distributing questionnaires to respondents. The method of analysis used to test the hypothesis was multiple linear regression analysis. The results of hypothesis testing indicate that HR competency has an effect on the quality of FS; however, the application of AIS and internal control system has no effect on the quality of FS. The implication of this research underlines the importance of HR competency to improve the quality of local government FS.

To enhance the performance of privatized firms and state-owned enterprises, Vietnamese government set up a specialized monitoring body named State Capital Investment Corporation (SCIC) in 2006 to supervise their performance. This motivated us to conduct this study to investigate the effective control of SCIC on privatized firms’ performance. We collected the annual reports of 500 non-financial privatized firms listed on HSX and HNX during the period from 2007 to 2017 from Thomson Reuters. Observations with missing values were removed and trimming outliers were implemented resulting in a dataset comprising of 4146 firm-year observations. We applied a quadratic regression model of state ownership on firms’ performance, and applied the method of Baron and Kenny (1986) to test the moderating effect of SCIC control. To fix “selection bias” that may occur and result in endogeneity of moderator (M), we utilized the PSM technique to analyze the marginal effect of the moderator (SCIC) on privatized firms’ performance. Our findings indicate a positive moderating role of SCIC on the relationship between the state ownership and firms’ performance. This implies that there is a positive effect of liberating the management of the private firms from government control, which also means that lesser the intervention of government in the day to day operational activities of a private firm, better the performance of a privatized firm is.