Reducing the Internal Difference Error Rate in Hospital Pharmacies:From the Angle of Quality Control Circle

Objective To improve the management level of pharmacy dispensing center,reduce dispensing errors and promote the safety of drug use.Methods Hospital pharmacies could be managed according to the theory of quality control circle(QCC).Based on the ten steps of QCC,the internal difference error rate in pharmacies could be reduced.Results and Conclusion The error rate of pharmacies was reduced from 2.74‰to 0.57‰,and the goal achievement rate was 108.466.Besides,the progress rate reached 84.82%.The abilities of circle members were improved,and the operation of pharmacy was more standardized.The activity of QCC is helpful to reduce the internal difference error rate,improve the operation level of pharmacy and ensure the safety of drug use.

The Effect of Audit Objectives on Audit Quality Why is There Little Disclosure of Significant Deficiencies in Japanese Internal Control Audits？

Many prior research findings indicate that audit quality differs between the Big 4 and non-Big 4 audit firms using an indicator variable. However, most previous research focuses on only outcome measures, such as audit fees, going concern reports, and non-audit services. This study investigates audit quality differentiation between the Big 4 and non-Big 4 audit firms hypothesis from an audit objective point of view. One of the material objectives of Japanese internal control audit institutions is to facilitate assessment and improvement of internal controls by corporations themselves. The findings of this study indicate that the Big 4 audit firms accomplish this objective better than non-Big 4 audit firms. Consequently, most Big 4 clients do not disclose significant deficiencies （SDs）, implying that they improve the quality of internal controls through internal controls auditing. This paper concludes that Big 4 firms produce a higher audit quality level than non-Big 4 firms, and this quality difference iS related to how an audit objective is interpreted and implemented.

The Effect of the Board of Directors and Audit Quality on Disclosure of Internal Control Practices: Evidence from European Companies

The purpose of this paper is to examine the effect of the board of directors,namely board size,board independence,and CEO duality,as well as audit quality on the disclosure of internal control information.The sample consists of 164 European companies listed in the STOXX Europe 600.Based on positive agency theory,the authors posit that board of directors and audit quality influence corporate internal control disclosure practice.The content analysis and the design of the evaluation criterion were used to calculate the disclosure index of internal control.Thus,multiple regression analysis is utilized to analyze the results of this paper.The average internal control information disclosure index was 0.285,indicating that most of the companies in our sample do not disclose enough information about the internal control.This low level of forward-looking information disclosure makes it very difficult for corporate stakeholders to determine the future performance of the company.Multivariate results indicate that internal control disclosure is positively and significantly associated with board independence,CEO duality,and audit quality.This study contributes to the literature on the various governance characteristics and disclosure by showing that the disclosure of internal control information in European countries is positively and significantly associated with board independence,separation of duties,and audit quality.Our study was based on a sample of European companies including countries regulating IC disclosure as well as unregulated settings.As noted by Bedard and Graham(2014),regulatory differences in countries can contribute insights on the costs and benefits of disclosure.Findings also have policy implications for investors,managers,and regulators.

Internal Control and Internal Audit in the Function of Supervising the Operations of Companies

The management of a modern company is faced with the need to make business decisions regarding the achievement of business goals.Increased interest in establishing internal control is affected by the presence increased corruption and the erosion of business morality.For internal controls,everyone is interested,from external auditors to management,board of directors,shareholders of large public companies and the state.With the constant growth of the company,the decentralization of business has been compounded by the management process.Therefore,in addition to internal control,internal audit is required.The company’s management cannot deal with oversight because it has to deal with strategic issues.This is where internal audit is performed as an expert service.The results of the conducted empirical research showed that the stages of development of internal control in enterprises in Montenegro do not correspond with the achieved degree of development of this profession in the countries of the developed market economy.

Propagation form of internal cracks induced by continuous casting soft reduction and control strategy for internal quality

The propagation form of internal cracks induced by continuous casting soft reduction and the control strategy for enhancing the internal quality of 45 steel through industrial trials and a three-dimensional flow-heat transfer-solidification coupling model were investigated.The results showed that the internal cracks induced by soft reduction exhibited a characteristic of being"coarse in the middle and fine at both ends",and displayed an elliptical arc distribution on the loose side of the strand cross section.The cracks originated within the brittle temperature range and propagated inward to the liquid impenetrable temperature and outward to the zero ductility temperature or below.The control strategy for enhancing the internal quality of the 45 steel strand through soft reduction is to adjust the casting speed or the reduction zone appropriately,ensuring that the central solid fraction of the reduction zone falls within the range of 0.33-0.99.At this point,a reasonable reduction amount is allocated to eliminate the center shrinkage cavities and center segregation,even if it results in minor reduction-induced cracks.

常规干式生化检测项目6σ质量管理法IQC方案的建立

目的采用6西格玛(σ)质量管理方法设计常规干式生化检测项目的室内质量控制(IQC)方案,提高质控效率,改善检测系统性能。方法收集2017年12月2018年5月质控在控的16个干式生化常规检测项目的IQC数据,计算项目的不精密度,利用江苏省室间质量评价结果计算项目偏移,以每个项目的生物学变异系数(CV)为允许总误差(TEa),设计符合实验室的IQC方案,并通过计算目标指数查找需优先改进的项目性能特征。结果丙氨酸氨基转移酶(ALT)、尿素(Urea)、肌酸激酶(CK)IQC方案设计为13s(N=2,R=1),血清总胆红素(TB)质控方案设计为13s/22s/R4s(N=2,R=1),总蛋白(TP)、肌酐(Cr)、尿酸(UA)、葡萄糖(Glu)、钾(K)、氯(Cl)、钙(Ca)IQC方案设计为13s/22s/R4s/41s(N=2,R=2),白蛋白(Alb)、天门冬氨酸氨基转移酶(AST)、乳酸脱氢酶(LDH)、钠(Na)、淀粉酶(AMY)IQC方案设计为13s/22s/R4s/41s/8x(N=2,R=4),均需优先改进精密度。结论不同检测项目性能特征不同,IQC方案应符合实际情况,以满足临床要求。

Contemporary Values of Confucianism and the Effectiveness of Internal Control in Corporate Management:Compatibility between Management Culture and Systems in Chinese Enterprises

Based on data from China’s A-share listed companies from 2008 to 2017,this paper examines the influence of the contemporary values of Confucianism,namely benevolence,righteousness,propriety,wisdom,and fidelity on the effectiveness of internal control.It indicates a significant positive correlation between the contemporary values of Confucianism and the effectiveness of internal control.Furthermore,this positive influence is noticeable in family-owned businesses but is unobserved in foreign-invested enterprises in China.In addition,the contemporary values of Confucianism enhance internal control quality through two pathways:promotion incentives and corporate reputation.In regions with lower degrees of openness,lower levels of rule of law and slower marketization,or in companies facing operational crises,the contemporary values of Confucianism have a more pronounced effect on enhancing the effectiveness of internal control.The contemporary values of Confucianism have strengthened the ability of internal control to decrease agency costs and mitigate the negative influence of internal control on risk-taking.

医学检验实验室之间IQC数据天天比对模式分析

目的探讨室内质控(IQC)数据天天比对模式在医学检验实验室的应用效果和价值。方法选取温州市区4家三级甲等医院检验科作为前期试点单位,使用相同版本的实验室质量管理软件(Q-expert)对常规生化检测结果进行天天比对,实现实验室日常IQC管理。结果研究期间共进行6次比对分析,获得185620个IQC数据,6 879份评价结果。以标准差指数(SDI)、变异系数指数(CVI)为衡量测定值正确度的指标,6 879份评价结果中6 444份在SDI允许误差范围,合格率为93.68%;6 567份在CVI允许误差范围,合格率为95.46%。22个项目逐一比对分析,结果显示SDI合格率为85.09%~99.42%,CVI合格率为82.18%~99.07%,室内变异系数合格率为76.76%~100.00%。实验期间共发生12次异常情况,分别采用重复检测该质控品、重新校准仪器后检测质控品、采用新的质控品检测等方法予以改进。4家医院检验科的检验水平均有明显提高,且不同医院之间的差距正逐渐缩小,各检验科的实验室能力比对评分均在合格范围内。结论IQC数据天天比对模式用于实验室IQC数据比对,能客观地评估实验室的正确度和精密度,从而提高实验室检测水平。

K公司来料检验(IQC)的质量控制研究

来料检验质量直接决定着制造企业的最终产品质量。针对K公司IQC的质量控制特点,系统地分析了其来料检验质量控制的现状。从IQC部门的组织结构、供应商来料质量的控制现状、来料检验的抽样方案以及公司IQC检验的流程等方面进行分析,指出IQC部门质量控制体系中存在的问题。并且提出对其来料质量控制的建议及改善方案,实现既保证来料的质量,又能降低来料检验成本,最终稳定产品的出货质量水平。

Quality Control:Internal Defects Formation Mechanism of Selective Laser Melting Based on Laser-powder-melt Pool Interaction:A Review

Selective laser melting(SLM)is a 3D printing technology with a high near-net-shape ability and forming accuracy.However,the inevitable internal defects significantly hinder its development.Therefore,it is essential to fully understand the causes of internal defects in SLM processing and minimize the defects to achieve quality control accordingly.This work reviews the recent studies on internal defects in SLM,presenting the main internal defects of SLM as impurities,lack of fusion,gas pores,and micro-crack.These internal defects occur on the various phenomena in the laser-powder-melt pool(LPMP)stage.The formation of SLM internal defects is mainly affected by oxidation,denudation,balling,spatter,and keyholes;here,balling,spattering,and the keyhole phenomenon are the main factors causing internal defects in LPMP.Hence,this paper focuses on reviewing the balling effect,spatter behavior,and keyhole phenomenon,introducing the action mechanism of the above three phenomena under different process conditions.Additionally,the spatter behavior when forming internal defects is proposed.This review also considers the correlation between the spatter behavior and keyhole phenomenon and makes an important contribution to understanding and reducing SLM internal defects.It presents a reliable opinion on real-time monitoring and machine intelligent learning for SLM processing in the future,as well as supporting a systematic thinking for the suppression of defect formation in SLM.

Auditing the Auditors： The Audit Oversight Board and Regulating Audit Quality in Malaysia

The setting-up of the Malaysian Audit Oversight Board （AOB） in 2010 under the Securities Commission Amendment Act 2010 has extended the role of regulators into the statutory audit domain for public listed companies. Although the auditing profession in Malaysia has International Auditing Standards as prescribed minimum level of quality in the delivery of audit assurance services, self-regulation by the profession alone appears inadequate to ensure the delivery of quality audit services. With co-regulation, auditors now are monitored not just by the profession but also by a new statutory body with considerable regulatory powers to sanction auditors where quality of the audit process has been found wanting. This study solicits the opinions of auditors on their expectations of what the new regulator can achieve. Based on interviews with a sample of 30 auditors, the study finds that the majority believe that audit quality will be taken to a new level following AOB＇s remit of registration of auditors, compliance inspection with International Standard on Quality Control （ISQC）, monitoring of financial statement quality, and its power of sanctions. A review of AOB＇s early years＇ inspection confirms these expectations.

董事会断裂带、内部控制与审计质量——基于制造业上市公司的数据

断裂带的存在极容易使董事会形成不同的子群体,而子群体间的相互作用又会反向牵制和干扰董事会的监督能力,进而影响审计质量。以2013—2021年中国沪深A股制造业上市公司为样本,探究董事会断裂带对审计质量的影响。研究发现:首先,董事会断裂带与审计质量呈倒U形关系,断裂带异常会干扰公司董事会监督职能的正常发挥,从而影响审计质量;其次,董事会断裂带与审计质量的倒U形关系主要源于任务导向断裂带的作用,在企业成熟期更为显著;最后,内部控制能够削弱董事会断裂带对审计质量的影响,而良好的内部控制有助于缓解股东与管理层的代理成本,弥补董事会子群体间冲突带来的负面影响,在合理范围内有效地提升审计质量。

董事高管责任保险与碳信息披露质量

在实现国家“碳达峰、碳中和”战略目标的背景下,上市公司紧跟国家政策导向,积极履行自愿披露碳信息的义务。基于此,本文以2015~2022年中国A股上市公司为样本,实证检验了董责险对碳信息披露质量的影响。研究发现,董责险通过最大诚信原则的保险文化、保险公司的持续监督和自发传递积极的信号,提高企业的碳信息披露质量。机制上,董责险提高内部控制质量,进而影响碳信息披露质量。进一步地,当上市公司属于重点排污单位、处于非低碳试点城市、市场化程度高时,董责险对碳信息披露质量的影响更显著。本文研究为构建更完善的保险服务体系、深化绿色低碳转型的治理体系提供了理论依据,并对我国实现“双碳”战略目标具有一定的启示意义。

企业ESG表现缓解了股价延迟吗?--基于我国A股上市公司的经验证据

以2008—2021年华证ESG评级上市公司为研究样本,探究企业ESG表现对股价延迟的影响及作用机制。结果表明:企业ESG表现能够有效缓解股价延迟,股票流动性水平、分析师关注和内部控制质量是企业ESG表现缓解股价延迟的重要作用路径。截面异质性分析发现:企业ESG表现对股价延迟的缓解作用在非国有企业、非政企关联企业以及审计质量较高组中更强。研究结论为提升我国资本市场信息效率提供了新的线索,为推动企业ESG实践提供了必要启示。

董事高管责任保险与会计信息质量——基于党组织参与治理的替代或互补效应

以国务院在2020年10月出台的《关于进一步提高上市公司质量的意见》政策为研究契机,选取我国2010—2021年A股上市公司为样本,采用双向固定效应模型,在研究董事高管责任保险对会计信息质量治理作用的基础上,研究党组织参与公司治理是替代还是互补董事高管责任保险发挥这一治理效应,以及剖析其传导效应和企业异质性效应。研究结果表明:董事高管责任保险对企业会计信息质量有治理效应,且“双向进入”式党组织参与治理会提升董事高管责任保险对会计信息质量的治理效应,即存在互补效应;而“交叉任职”式党组织参与治理抑制董事高管责任保险对会计信息质量的治理效应,即替代效应。进一步分析研究表明:董事高管责任保险会通过促进企业创新和提高内部控制质量对会计信息质量发挥治理效应,并在媒体关注度或盈利能力越高的企业中这种治理效应更好。上述研究结果不仅从新视角拓展会计信息质量影响因素的研究,而且丰富董事高管责任保险和党组织参与公司治理的单独及联合治理效果,并为政府、企业等相关利益者在实践中发掘董事高管责任保险的积极作用和提高会计信息质量提供了有益的实践启示。

免疫固定电泳检测室内质量控制样品的研制和评价

目的 制备适用于琼脂糖凝胶免疫固定电泳(IFE)检测的室内质量控制样品,并对其均匀性、稳定性、适用性进行评价。方法 依据实验室内部研制质量控制样品相关指南要求,基于临床样本,自制琼脂糖凝胶IFE检测阴性、弱阳性、阳性质控品,并对其进行均匀性、稳定性和适用性评价。结果 3个浓度水平质控品的均匀性良好。质控品开瓶后,2~8℃冷藏保存4个月,检测结果一致性较好;不启封-40℃冰箱冻存5年,检测结果一致性较好;同品牌其他系列检测系统和不同品牌检测系统检测结果一致性也较好。结论 制备的琼脂糖凝胶IFE检测室内质量质控样品具有良好的均匀性、稳定性、适用性,可满足临床实验室质量控制要求。

社会责任履行对企业绿色技术创新的影响研究——基于A股上市公司经验证据

基于中国2010-2020年沪深A股上市公司的面板数据进行了分析。研究结果表明,企业履行社会责任能显著促进其进行绿色技术创新活动。同时,内部控制质量在其中起到了中介作用,这种促进作用在不同所有制和不同行业背景下效力不同。

新收入准则会影响审计费用吗?——来自A+H股上市公司的经验证据

收入是企业利益相关者评价企业财务状况和经营业绩的关键指标。新收入准则的实施成效也成为理论界与实务界共同关注的焦点议题。从审计费用的视角,以2018年修订后的新收入准则在A+H股上市公司的实施为研究契机,选取2017—2019年中国A股上市公司数据,实证检验新收入准则对审计费用的影响。研究发现,新收入准则的施行提高了企业的审计费用。机制检验发现,新收入准则通过增加重大错报风险和提高审计投入两条路径提高了审计费用。异质性检验发现,新收入准则对审计费用的正向影响主要存在于受新收入准则影响较大、存在内部控制缺陷、由大规模事务所审计的企业中。进一步研究发现,新收入准则在提高审计费用的同时,还会使审计质量得到一定程度的改善。研究结论丰富了新收入准则经济效应领域的研究文献,同时为审计师在新收入准则背景下提高专业胜任能力、完善审计工作及控制审计风险提供新思路。

政府审计与国有企业ESG表现

以2010—2021年我国沪深A股国有上市公司为研究样本,基于审计署央企审计活动,对政府审计与国有企业ESG表现的影响效应进行实证研究。研究结果显示:政府审计对国有上市公司的ESG表现具有明显的促进作用,这一结论在经过一系列稳健性检验后没有发生变化。机制检验发现,政府审计可以通过提升企业ESG关注度、驱动企业绿色创新和改善公司治理水平来提升其ESG表现。同时,在污染行业企业、内部控制水平较差企业和成熟期企业中,政府审计对ESG表现的促进作用更加明显。