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In recent years, knowledge graph completion has gained increasing research focus and shown significant improvements. However, most existing models only use the structures of knowledge graph triples when obtaining the entity and relationship representations. In contrast, the integration of the entity description and the knowledge graph network structure has been ignored. This paper aims to investigate how to leverage both the entity description and the network structure to enhance the knowledge graph completion with a high generalization ability among different datasets.

The authors propose an entity-description augmented knowledge graph completion model (EDA-KGC), which incorporates the entity description and network structure. It consists of three modules, i.e. representation initialization, deep interaction and reasoning. The representation initialization module utilizes entity descriptions to obtain the pre-trained representation of entities. The deep interaction module acquires the features of the deep interaction between entities and relationships. The reasoning component performs matrix manipulations with the deep interaction feature vector and entity representation matrix, thus obtaining the probability distribution of target entities. The authors conduct intensive experiments on the FB15K, WN18, FB15K-237 and WN18RR data sets to validate the effect of the proposed model.

The experiments demonstrate that the proposed model outperforms the traditional structure-based knowledge graph completion model and the entity-description-enhanced knowledge graph completion model. The experiments also suggest that the model has greater feasibility in different scenarios such as sparse data, dynamic entities and limited training epochs. The study shows that the integration of entity description and network structure can significantly increase the effect of the knowledge graph completion task.

The research has a significant reference for completing the missing information in the knowledge graph and improving the application effect of the knowledge graph in information retrieval, question answering and other fields.

This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate accountability for asbestos-contaminated products.

This study uses the Goffmanesque perspective on impression management to examine instances of concealed asbestos-related liabilities in corporate accounts vis-à-vis the revealing of such liabilities in counter-accounts.

The findings show counter-accounts provide significant information on liabilities originating from the exposure of employees and consumers to asbestos. By contrast, the malleability of accounting tools enables companies to eschew accounting disclosures. While the frontstage positive performance of companies served an impression management role, their backstage concealing actions enabled companies to cover up asbestos-related liabilities. These companies used three categories of mechanisms to avoid disclosure of asbestos-related liabilities: concealing via a “cloak of competence”, impression management via epistemic work and a silent strategy of concealment frontstage with strategic reorganisation backstage.

This study has policy relevance as regulators need to consider the limits of corporate disclosures as an accountability tool. The findings may also initiate academic and practitioner conversations about accounting standards for long-term liabilities.

This study highlights the strategies companies use both frontstage and backstage to avoid disclosing asbestos-related liabilities. Through analysis of accounts and counter-accounts, this study identifies the limits of accounting as an accountability tool regarding asbestos-induced diseases and deaths.

The internationalisation of industries has spilled over to academia, whereby institutions of higher learning (IHL) increasingly compete in the graduate quality and applied graduate knowledge capabilities that they can offer. With increasing global competition for students, combined with the evolving need for lifelong learning in dynamic industries impacted by digital knowledge management, there is an opportunity for IHLs to be able to evolve to ensure their business models enable services and service delivery to cater to and help shape industry demands. This chapter will look at micro-credentialing (MC) and how the provision of MCs has changed along with the evolving IHL education environment. The demands of students, employers and ecosystem considerations will be addressed through a review of the current landscape, pathways to MC and how MC may be operationalised. The Bersteinian approach to pedagogic classification, which identifies the framework of knowledge as being communicable via three axes of singularism, regionalism and a wider generalist approach is referenced as a framework. The resultant recommendations that draw upon these foundations will conclude the chapter.

Given inconsistent results in prior studies, this paper applies the dual process theory to investigate what social media messages yield audience engagement during a political event. It tests how affective cues (emotional valence, intensity and collective self-representation) and cognitive cues (insight, causation, certainty and discrepancy) contribute to public engagement.

The authors created a dataset of more than three million tweets during the 2020 United States (US) presidential elections. Affective and cognitive cues were assessed via sentiment analysis. The hypotheses were tested in negative binomial regressions. The authors also scrutinized a subsample of far-famed Twitter users. The final dataset, scraping code, preprocessing and analysis are available in an open repository.

The authors found the prominence of both affective and cognitive cues. For the overall sample, negativity bias was registered, and the tweet’s emotionality was negatively related to engagement. In contrast, in the sub-sample of tweets from famous users, emotionally charged content produced higher engagement. The role of sentiment decreases when the number of followers grows and ultimately becomes insignificant for Twitter participants with many followers. Collective self-representation (“we-talk”) is consistently associated with more likes, comments and retweets in the overall sample and subsamples.

The authors expand the dominating one-sided perspective to social media message processing focused on the peripheral route and hence affective cues. Leaning on the dual process theory, the authors shed light on the effectiveness of both affective (peripheral route) and cognitive (central route) cues on information appeal and dissemination on Twitter during a political event. The popularity of the tweet’s author moderates these relationships.

Money laundering and terrorism financing use the banking sector system illegally and result in enormous losses for the state and nation. Regulatory Technology (RegTech) is an important part of effectively preventing money laundering and terrorism financing. However, the implementation of RegTech related to the prevention of money laundering and terrorist financing, especially in the Indonesian banking sector, has not been widely studied and discussed. Therefore, this study aims to provide empirical testing evidence regarding the effectiveness of RegTech implementation in the Indonesian banking sector to prevent money laundering and terrorist financing.

This study uses primary data obtained through a survey distributed to 160 bankers who work in eight different banks in Indonesia with a 95% confidence level and a confidence interval of 7.75. The criteria needed to determine the sample in this study are individuals who actively work as staff whose work is directly related to banking; individuals who are actively working in banks registered with OJK; individuals who have been actively working in the banking sector in Indonesia for at least three years. The data that has been obtained were analyzed using the SmartPLS application to test the validity and reliability, descriptive statistics and structural models (inner model).

The results of this study indicate that electronic know your customer (eKYC), transaction monitoring (TM), cost and time efficiencies (CTE) influence the prevention of anti-money laundering (AML) and countering financing of terrorism (CFT) in the Indonesian banking sector. However, eKYC and CTE have little influence on AML-CFT in the Indonesian banking sector. Meanwhile, TM has a moderate influence on AML-CFT in the Indonesian banking sector. In addition, in general, most bankers agree that the bank they work for has followed the guidelines, policies and regulations that have been given.

This study uses the Indonesian banking sector as a research subject that raises the effectiveness of the implementation of the use of RegTech to prevent money laundering and terrorism financing.

In recent years, the frequency and severity of cybersecurity incidents have prompted customers to seek out specialized insurance products. However, this has also presented insurers with operational challenges and increased costs. The assessment of risks for health systems and cyber–physical systems (CPS) necessitates a heightened degree of attention. The significant values of potential damages and claims request a solid insurance system, part of cyber-resilience. This research paper focuses on the emerging cyber insurance market that is currently in the process of standardizing and improving its risk analysis concerning the potential insured entity.

The authors' approach involves a quantitative analysis utilizing a Likert-style questionnaire designed to survey cyber insurance professionals. The authors' aim is to identify the current methods used in gathering information from potential clients, as well as the manner in which this information is analyzed by the insurers. Additionally, the authors gather insights on potential improvements that could be made to this process.

The study the authors elaborated it has a particularly important cyber and risk components for insurance area, because it addresses a “niche” area not yet proper addressed in specialized literature – cyber insurance. Cyber risk management approaches are not uniform at the international level, nor at the insurer level. Also, not all insurers can perform solid assessments, especially since their companies should first prove that they are fully compliant with international cyber security standards.

This research has concentrated on analyzing the current practices in terms of gathering information about the insured entity before issuing the cyber insurance policy, level of details concerning the cyber security posture of the insured entity and way such information should be analyzed in a standardized and useful manner. The novelty of this research resides in the analysis performed as detailed above and the proposals in terms of information gathered, depth of analysis and standardization of approach made. Future work on the topic can focus on the standardization process for analyzing cyber risk for insurance clients, to improve the proposal based also on historical elements and trends in the market. Thus, future research can further refine the standardization process to analyze in more depth the way this can be implemented and included in relevant legislation at the EU level.

Proposed improvements include proposals in terms of the level of detail and the usefulness of an independent centralized approach for information gathering and analysis, especially given the re-insurance and brokerage activities. The authors also propose a common practical procedural approach in risk management, with the involvement of insurance companies and certification institutions of cyber security auditors.

The study investigates the information gathered by insurers from potential clients of cyber insurance and the way this is analyzed and updated for issuance of the insurance policy.

This study proposes a description of the civil society diplomacy that emerged in the early solutions found to fight the COVID-19 crisis. The author analyses this concept as the intersection of the social movements of individuals and civil society organisations' and international health care. Its purpose is to determine the international structure of the connective actors aimed to find concrete solutions against COVID-19 and to characterize the communication visible on Twitter towards this civil society engagement.

Based on a data-driven approach, the author collected a large dataset of tweets from Switzerland between March and June 2020 and conducted a computational text analysis methodology.

The results showed who the participants were, provided a visualisation of the digital networking process between engaged and mentioned participants at national and international levels, and determined the emotions that emerged during three event phases.

The study reveals that features of connective social care actions and strategic collective communication can illustrate civil society diplomacy for a shared cause in times of health crisis.

Recent archiving and curatorial practices took advantage of the advancement in digital technologies, creating immersive and interactive experiences to emphasize the plurality of memory materials, encourage personalized sense-making and extract, manage and share the ever-growing surrounding knowledge. Audiovisual (AV) content, with its growing importance and popularity, is less explored on that end than texts and images. This paper examines the trend of datafication in AV archives and answers the critical question, “What to extract from AV materials and why?”.

This study roots in a comprehensive state-of-the-art review of digital methods and curatorial practices in AV archives. The thinking model for mapping AV archive data to purposes is based on pre-existing models for understanding multimedia content and metadata standards.

The thinking model connects AV content descriptors (data perspective) and purposes (curatorial perspective) and provides a theoretical map of how information extracted from AV archives should be fused and embedded for memory institutions. The model is constructed by looking into the three broad dimensions of audiovisual content – archival, affective and aesthetic, social and historical.

This paper contributes uniquely to the intersection of computational archives, audiovisual content and public sense-making experiences. It provides updates and insights to work towards datafied AV archives and cope with the increasing needs in the sense-making end using AV archives.

It is imperative to achieve sustainable growth in farmers' earnings to sustain poverty alleviation efforts and achieve rural revitalization goals. The authors investigated the nature of the non-linear relationship between farmers' e-commerce participation and income growth, analyzed the rationale behind this correlation and examined the moderating effect of digital finance on this relationship.

The authors conducted an empirical investigation using rural household data from the China Household Finance Survey and the regional digital finance index compiled by Peking University. The authors employed a fixed-effect model and a moderating effect model to identify the non-linear influences of e-commerce participation on farmers' income and to analyze the positive synergies of digital finance. The authors used identification and estimation techniques to mitigate the endogeneity problem, specifically employing heteroscedasticity-based instruments.

There is an inverted U-shaped relationship between e-commerce participation and farmers' income. Digital finance reduces the declining trend in the marginal effects of e-commerce and increases marginal values. Furthermore, the synergistic effect can promote the quality and efficiency of business activities by easing credit constraints, reducing risk aversion and stimulating innovative activities, which in turn can lead to sustained revenue growth.

Few studies have focused on the non-linear relationship between e-commerce and farmers' income. This implies that achieving sustained income growth using e-commerce alone is difficult. The synergy between e-commerce and digital finance is a feasible path for achieving this goal.

This case reviews the development of Dianping. After seeing Zagat's unique business model in the United States, founder Zhang Tao found that he could bring it to China and bring about local innovation. At the beginning of its establishment, the collection and promotion of comment content was the major challenge for Dianping. At the same time, Dianping faced legal issues. To solve these problems, the review mechanism of Dianping was designed to a certain extent to ensure the fairness of the review. With the advent of the mobile Internet era, Dianping began to develop a new business model. Relying on its high-quality “word-of-mouth” content and mass basis, Dianping launched group buying, online restaurant ordering, and other businesses. Dianping has always been open to strategic partners. Since 2015, Dianping has undergone historical changes, merging with Meituan. Since then, Dianping has continuously adjusted its business and organizational structure to maintain its competitiveness. Gradually, Dianping has changed from an independent business entity into a business unit of Meituan.