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.

高管激励、内部控制质量与技术创新

选取2008—2021年沪深A股上市公司数据,实证分析高管激励对技术创新的影响及作用机制。研究发现:高管薪酬激励、股权激励和内部控制质量均与技术创新显著正相关;内部控制质量在薪酬激励与技术创新、股权激励与技术创新之间均发挥部分中介作用,即高管薪酬激励、股权激励能促进内部控制质量提升,而内部控制的完善会进一步促进企业技术创新;两职合一的企业和高新技术企业的高管薪酬激励、股权激励对企业技术创新的促进作用更强。研究结论为创新驱动发展战略下,基于公司治理视角寻求推进技术创新的路径提供了启示。

高管限薪方式与国有企业高质量发展

2009年和2015年中华人民共和国人力资源和社会保障部和国务院国有资产监督管理委员会先后出台了国有企业高管限薪规定,采取了绝对限薪和相对限薪两种不同方式,因此,有必要明晰哪一种方式更有利于促进国有企业高质量发展。以2010—2023年的A股国有企业为样本进行研究,结果表明:与绝对限薪相比,相对限薪更能够促进国有企业高质量发展,且相对限薪程度越高、内部控制质量越高,上述关系越明显。进一步研究发现,相对限薪促进国有企业发展质量提高是通过降低盈余管理、提高创新效率等路径实现的,且这种作用路径在产品市场竞争度高的国有企业和实体国有企业中更明显。研究结论对合理制定和有效实施限薪政策及提高企业内部控制质量,促进国有企业高质量发展具有启示意义。

环境规制、内部控制与环境信息披露质量--基于A股上市公司的经验证据

环境规制是引导企业践行环境责任的有效手段,而高质量的环境信息披露是推进生态与经济协调发展的重要基础。基于沪深A股上市企业2015—2022年的数据样本,实证检验了环境规制、内部控制质量与环境信息披露质量三者之间的关系。结果表明,环境规制能够有效提高企业环境信息披露质量;内部控制质量对环境规制促进环境信息披露质量提升具有显著的正向调节作用。拓展性分析发现,环境规制的促进作用在东部地区企业、非国有企业以及重污染企业中较为明显,且通过不同环境规制工具影响程度的检验发现,相比于命令控制型和市场激励型,自愿参与型环境规制工具对环境信息披露质量的影响更为显著。研究结论可为优化规制、强化环境责任与内部控制融合以及合理运用环境规制工具提供经验证据。

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。

新质生产力对企业审计质量的影响研究

文章基于2011—2023年上市公司面板数据,借助双向固定效应模型、调节效应模型,探讨了新质生产力对企业审计质量的影响及作用机制。研究结果表明:新质生产力的提升,有助于提高企业的审计质量;若其他条件不变,内部控制在新质生产力对审计质量的影响中发挥正向调节作用。异质性分析结果显示,新质生产力对非国有企业及机构投资者持股比例较低企业的审计质量具有显著的促进效应。基于此,文章提出了相应的建议:构建基于新质生产力的内部控制优化机制;加强机构投资者对企业审计质量的监督作用;加大对企业技术创新的支持力度。

会计联合监管与上市公司会计信息质量——基于财政部监管局与证监局联合监管的研究

横向协同的联合监管作为一项监管机制创新,对提升监督效能具有重要意义。本文以2015—2021年A股上市公司为研究对象,基于财政部监管局与证监局建立会计联合监管工作机制的准自然实验,检验一线监管机构实施联合监管的初步效果。研究发现:财政部监管局与证监局建立联合监管工作机制后,辖区内上市公司的会计信息质量显著提升。这一监管效果主要是通过提高财务报告监管效率、减少财务报告内部控制缺陷实现的。在公司业务复杂度较高、深陷会计舞弊传闻、监管部门信息化水平较高时,会计联合监管的会计信息治理成效更显著。会计联合监管还有助于提高股票流动性和降低股价同步性,优化资本市场信息效率。本文的研究发现对推进会计监管机制创新,促进资本市场健康发展具有一定的参考价值。

内部控制对会计信息质量的影响

本文针对企业发展过程中存在的内部控制效率不高、企业会计信息质量低下等问题提出改善内部控制环境、建立健全风险评估机制、进一步完善内部控制活动、加强信息和沟通的通畅性、提高内外部监督等措施,从而提高企业会计信息质量,促进企业更好发展。

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.

智能化转型与物流企业发展质量提升

随着国内市场的不断扩大和需求的持续增长,物流行业展现出蓬勃的发展态势,众多物流企业纷纷寻求高质量发展。研究发现,智能化转型在物流企业高质量发展中起到了重要的促进作用。技术创新在智能化转型与物流企业高质量发展之间起到了桥梁作用,推动企业向更高层次的发展。此外,内部控制质量在智能化转型促进物流企业高质量发展中起到了正向调节作用。面对智能化转型带来的机遇和挑战,物流企业应积极拥抱变革,加强技术创新和内部控制质量的提升,以适应市场变革和实现持续高质量发展。

机构投资者实地调研与内部控制质量提升

以2013—2020年我国深市A股上市公司为研究对象,实证检验机构投资者实地调研对内部控制质量的影响,可发现有无实地调研、调研次数、参与调研的机构数量与内部控制质量呈显著正相关关系。机制检验发现,机构调研通过提升被调研企业分析师关注度和高管薪酬业绩敏感性来提升内部控制质量。基于企业内外部异质性分析发现,企业破产风险越高、信息透明度越低时,机构调研提升内部控制质量的作用越显著;市场竞争地位越低、所处地区市场化程度越低时,机构调研提升内部控制质量的作用越显著。经济后果检验发现,实地调研降低了企业下一年财务重述的概率。研究结果对于理解资本市场非正式监督机制作用效果具有理论意义,对于提升上市公司内部控制质量从而强化信息披露质量、稳步推进注册制改革具有实践意义。

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.