Relationships of Corporate Social Responsibility （CSR） With Accounting Information Systems A Study

The objectives of the present study are to put forth the concept of corporate social responsibility （CSR） in Turkey （Kayseri） and to examine research on this concept and the relationships between CSR and accounting information systems. Research data were gathered from 100 accounting managers who work in businesses with 250 or more employees in Kayseri. The dimensions of CSR were considered as business policies, environmental policies, market policies, and social policies, and the effects of these factors on accounting information systems were tested. Market policies and social policies dimensions of CSR had no significant impact on accounting information systems. Business policies and environmental policies dimensions of CSR had significant impacts on accounting information systems. Two basic conclusions were drawn from the current study： The business policy dimension of CSR had significant impacts on accounting information systems; the business policy and environmental policy dimensions of CSR together had significant impacts on accounting intbrmation systems.

Research on Chinese accounting issues of social responsibility

Accounting is an important part of economic management, it is not only charged with the unit, the economic management responsibility of the department, but also bears a certain degree of social responsibility, accounting personnel provide true accounting information is an important manifestation of shouldering social responsibility to the community group. In this paper, from the aspect of social responsibility to produce and develop the theoretical basis of accounting and social responsibility accounting reasons, concepts, elements, objectives, basic assumptions, recognition and measurement, information disclosure to introduce the current situation of social responsibility accounting.

Analysis on the reconstruction of management accounting framework from the angle of corporate social responsibility

Along with China’s opening-up to the world and speedy social economic development, the economic strength will not serve as the only attribute of evaluating an enterprise. In this paper, by analyzing from the perspective of the management accounting framework under corporate social responsibility, the theoretical bases for enterprises to manage corporate image were discussed from two aspects economic strength and social responsibility.

Application Responsibility Accounting to Sustainable Development in Vietnam Manufacturers： An Empirical Study

Vietnamese enterprises continue to face serious difficulties due to the influence of fmancial crisis in the past years. One of efficent management tools at present in the process of decision-making in management, operation, and control of the administrator＇s business operations, strengthen development of Vietnamese enterprises is Responsibility Accounting （RA）. However, responsibility accounting in general is a very new content in both theoretical and practice in Viet Nam. Therefore, determining theoretical framework of responsibility accounting and the level of responsibility accounting application enables enterprise administrators to make a decision exactly, promptly and comprehensively as content of important argument. This research aims to identify the development of responsibility accounting, from four primary elements of initial accounting responsibilities （Don ＆ Marynne, 2005） developed into seven elements （Gharayba, Fatena, Debi, Ma＇Moon, ＆ Nasar, 2011） and developed into 43 scales matching seven elements （Hanini, 2013） and some new items in this paper. The research also identifies the level application of responsibility accounting according to seven elements of responsibility accounting is medium or high application level and has solutions to improve level of responsibility accounting application in Vietnam＇s textile and garment enterprises. This is the scientific basis for Vietnam enterprises in general and Vietnam＇s textile and garment enterprises in particular have a successful application of responsibility accounting to improve performance. In this paper, SPSS （Statistical Product and Service Solutions） 22 was used to collect and analyse data by distributing 64 questionnaires on managers and head of departments from Vietnamese textile and garment manufacturers.

The Role of Accounting Information Systems in Activating the Role of the Responsibility in the Jordanian Industrial Companies

The study aims at examining the role of accounting information systems in activating the role of the responsibility accounting in the Jordanian industrial companies. The study population has consisted of accounting managers working in the Jordanian industrial companies, where a convenience sample of 50 managers has been taken and questionnaires have been distributed for them and then these questionnaires have been collected. The study has found that the attitudes of study sample have been positive toward the role of accounting information systems in activating the role of the responsibility accounting in the Jordanian industrial companies. The study has also found that there is a role for accounting information systems in activating the role of the responsibility accounting in the Jordanian industrial companies. The study also found that the role of accounting information systems in activating the role of the responsibility accounting in the Jordanian industrial companies does not vary depending on the educational qualification of employees. In addition, the role of accounting information systems in activating the role of responsibility accounting in the Jordanian industrial companies varies depending on the practical experience of the employee. The study has made several recommendations, including： focusing attention on the disclosure of social activities in industrial companies, in addition to focusing on the development of equipment used in information systems at the company.

Trends in Corporate Social Responsibility Among Public Service Media in Europe

Corporate Social Responsibility （CSR） is the voluntary commitment taken over by companies in social, economic, and environmental terms. The aim is to counteract impacts generated by their activity. While the concept is genuinely linked to the private sector, this self-regulated system has been steadily introduced in some European public service media. Indeed, CSR is one of the mechanisms to face the challenges of the sector, both the financial crisis and the lack of trust. Seven public service media from the European Union are reporting--via their websites--on their CSR strategies. Annual reports on their performance are issued by the German ZDF, the Spanish RTVE, the Portuguese RTP, the British BBC, the Irish RTI~, the Finnish YLE, and the Italian RAI. Also, four other corporations--VRT and RTBF from Belgium, FT from France, and DR from Denmark include a section on corporate social responsibility on their annual reports. The aim of this paper is to know which of the trends in CSR are dominant among public service media in Europe, namely economy, environment, and society. The content analysis of corporate reports is the method used for the research.

University Social Responsibility from the Perspective of the Different Stakeholders

The objective of this research is to analyze social responsibility from the stakeholder’s perspective to establish whether universities have advanced in their conception. The research is exploratory and conclusive descriptive of the cross-sectional sample. The internal and external stakeholders of the public universities domiciled in Quito were taken into account. The results showed that university managers relate this concept with actions of connection with community, the relevance of the academic offer and the accountability, while students relate this concept with teaching in values and philanthropic activities. For administrative personnel instead, university social responsibility （USR） is related to work benefits. On the other hand, the business sector relates this concept with the answer to their needs of innovation. As expected, representatives of government agencies highlight the university’s responses that are necessary to become the engine of economic, productive and social transformation of the country. It is concluded that USR is applied in a partial way, which translates into management models that do not incorporate it as an explicit variable of their actions.

知识分享社区中的社交互动对用户隐私信息披露的影响

研究围绕用户隐私披露意愿和披露水平,探索了知识分享社区中的社交互动行为对用户隐私信息披露的影响机制。基于刺激-有机体-反应(Stimulus-Organism-Response,S-O-R)理论研究用户社交互动中的外界刺激如何影响隐私信息披露者的内在状态,进而影响其隐私信息披露意愿。采用问卷调查收集数据,验证提出模型及假设,并借助知识分享社区中的用户行为数据探究用户间的社交互动对其信息披露水平的影响。结果表明,社交互动对用户的自我效能、用户间信任和社会认同均产生显著促进作用,进而影响用户的隐私信息披露意愿。社交互动在一定程度上影响用户的信息披露水平,且账户信息认证起到一定的正向调节作用。研究结论能够为促进知识分享社区中用户信息的合理披露行为提供建议。

法治现代化视域下的监察官办案质量责任制:制度内涵与规则塑造

构建完备的权力监督制约体系,是中国式法治现代化的内在要求。监察监督作为中国特色权力监督体系的重要组成部分,其完善程度关系到法治现代化的进程。随着国家监察体制改革逐步深化,各项制度逐步完善,监察立法文件中业已明确提出建立监察官办案质量责任制。该制度区别于其他责任追责机制,对于督促监察官依法办案具有重要意义。现行立法对于监察官办案质量责任制的规定较为模糊,与其他责任没有明确界分,在追责主体、理由以及追责程序、救济机制等方面均有所缺失,影响了制度的可操作性。有必要通过专门的规范性文件构建独立的监察官办案质量责任制,基本思路上坚持权责统一的原则和主客观相统一的标准,明确追责主体,优化追责事由,规范追责程序,确保监察官依法履职,在高效反腐的同时做到法治反腐。

力微任重:目标责任考核下的基层官员避责行为研究

研究基层官员避责行为的产生机理有助于完善我国官员激励机制,激发干部积极履职、敢于担当的意识。既有研究多集中于对危机情境中基层官员的避责行为进行探究,依托危机事件采取案例分析等质性研究方法,但忽视或未实证检验感知问责作为心理机制的中介作用。基于此,本文从目标责任考核这一日常治理情境出发,以计划行为理论和目标设置理论为基础,以基层官员为研究对象,发现目标设置合理性对避责行为存在显著的负向影响。其中,感知问责在目标合理性与避责行为之间存在中介作用;权责匹配在目标合理性与感知问责之间起正向调节作用,在感知问责与避责行为之间起负向调节作用。由此,本文建构了目标责任制下基层官员避责行为的解释性框架,认为基层官员避责行为实质上是在特定目标设置与资源匹配下基于心理感知的一种主动性调适,是对目标任务的一种消极反馈。该框架可能会对抑制和矫治基层官员避责行为具有一定启示意义。

师德问责:为何问、问什么、如何问

近年来,指向教师师德责任履行的师德问责逐渐成为师德师风建设长效机制中的关键一环,这是师德责任本质的应有之义,是师德失范防治的现实所需,也是维护教育良序的必然要求。师德问责内容因其介入节点的不同而不同,于教师行动前的问责指向教师知觉与意志,于教师行动后的问责指向教师良心与行为。师德问责施行应以动态、全态、常态问责为实践进路,以教师自觉、自讼、自控为内核动力,以督责、归责、追责机制为外部保障,如此才能确保师德问责精准有力、科学合理地发挥其效能。

第一支柱账户养老金的政府责任:兼论智利养老金改革

自社会保障制度诞生以来,以缴费确定型为财务模式的账户养老金一般广泛存在于养老金体系的第三支柱中,少数情况下也存在于第二支柱。智利于1981年建立了个人账户完全覆盖第一支柱的养老金制度,成为全球养老金改革的先驱试验。在智利前后两轮养老金制度改革发展进程中,经历了从完全市场化到逐渐回归政府责任的过程。本文首先梳理账户养老金政府责任的学理基础,进而回顾智利养老金改革历程,剖析“智利模式”将个人账户完全覆盖第一支柱养老金的弊病,继而思考我国第一支柱城镇职工养老保险个人账户的政府责任定位,厘清第一支柱养老金未来发展的应然取向,以期提升我国第一支柱养老金的整体制度效能。

高校实验室安全责任追究智能管理的探索与实践

实验室安全责任追究是实验室安全管理的一项重要内容,可有效减少安全隐患的发生,实验室安全责任追究实施过程中,存在信息处理量大、安全责任事件定性定级难、制度执行难等问题。该文介绍了某高校通过开发使用实验室安全责任追究信息管理系统,降低了责任追究执行难度,提高了责任追究的时效性及准确性,增强了实验室安全责任追究体系的可操作性,创新了实验室安全管理手段。

“领导兜底”:乡镇担责行为研究——基于广西昭平县C镇的考察

基于广西昭平县C镇的案例分析,构建“结构困境—自主空间—责任行动”分析框架,探究乡镇积极承担公共责任的策略与逻辑。研究发现:一方面,置身于权责不对称的科层结构压力下,上级政府和公众的责任预期强化了乡镇权责困境;另一方面,科层治理挤压了乡镇的自主空间,致使乡村责任共同体逐渐瓦解,部分责任从村级组织上移至乡镇,形成卸责困境。乡镇通过事务分担机制、情感运作机制及角色激励机制将事—责汇集于领导层,形成“领导兜底”的担责机制,并以此重构责任行动。基于“结构—自主”维度,归纳出乡镇避责(下级担责)、乡镇担责(“领导兜底”)、无人担责、惯例担责等4种责任行动类型。“领导兜底”揭示乡镇运行绝非以避责为首要特征,组织结构与自主空间的交互作用催生出主动担责行为。

纵向约束视角下微博反腐的互动逻辑——结合大数据与深度案例的探索

微博反腐是中国制度反腐的重要补充。近年来,随着被微博曝光的腐败问题复杂性增加,信息失真更容易发生,以致民众的负面情绪更容易爆发。这对政府的腐败治理提出了新的挑战与要求,但是学界对微博反腐的新特征仍然认识不足。以纵向约束理论为视角,并利用大数据分析方法来深度剖析“北极鲶鱼”案例,可以揭示微博反腐的新特征。在微博反腐的初期,地方政府的及时回应能够有效降低议题热度;但是进入中期,地方政府的模糊回应会激发民众的不满情绪与非理性评论,而中央媒体则积极引导民众互动;进入尾期,中央媒体与民众互动加强,可以促进地方政府回应。在一体推进不敢腐、不能腐、不想腐的大背景下,各级政府应根据微博反腐的新特征,积极处理微博反腐的负面舆情,推动国家与网络社会之间的良性互动。

证券类行政执法中审计机构违法行为的追诉时效认定研究

目前,证券类行政处罚案件中对于《行政处罚法》第三十六条的适用出现较大争议,讨论主要集中在审计机构行政违法行为“连续状态”的界定和审计机构违法行为“被发现”时点的判断两个方面。本文通过阐释当前证券监管部门对这两类问题的裁判思路,分析该类案件的处罚逻辑,并进一步提出完善性建议,即在严格区分上市公司审计责任和会计责任的基础上,将审计机构的行政违法行为界定为一般行政违法行为,以及违法行为被发现的时点以行政机关具有追诉意思时为准。

算法渗透执法的算法问责制

算法渗透执法将改变传统平台自主治理的游戏规则,有效地将执法和裁决权力集中到少数几个大型平台手中。基于平台私人化以及利益驱动的特性,导致算法自动化决策极有可能带有偏见。在算法渗透执法主要通过架构规制、数据集合实现公共治理功能的背景下,算法渗透执法恐导致执法过程中侵权认知不充分、社会公众接触信息不自由、执法程序不透明。意将算法问责制贯穿算法应用全过程,需结合算法应用前的数据来源处理原则及知情原则、算法应用中的可审计原则及检验和测试原则、算法应用后的解释原则及访问和救济原则共六大原则进行全方位考察,通过促进算法渗透执法的透明度与正当程序来实现算法问责制。

新时代马克思主义中国化的理论创新与实践探索——解读谱写马克思主义中国化时代化新篇章的重大要求

谱写马克思主义中国化时代化新篇章是二十大提出的重要要求,深刻认识这一要求具有深远的理论价值、现实的实践意义和广泛的国际影响。文章通过深入分析马克思主义中国化时代化的内涵及其相互关系,可以得出中国化和时代化是相互统一的关系。在全面建设社会主义现代化国家的新征程上,全体党员干部应当坚持理论创新,坚定理想信念,以人民为中心,强化责任担当,为实现新的发展目标而不懈奋斗。

事业单位财务会计工作探析

事业单位财务会计工作的职责包括会计核算、预算编制、财务账务管理、财务报告编制与分析、内部控制。事业单位财务会计工作的重要性在于保证财务信息的准确性和及时性,提供决策依据,提升管理效率,保证财务合规性。事业单位财务会计工作质量提升,应加强内部控制,实施财务制度与政策,加强人员培训和管理,引入先进的财务信息系统,提高财务报告质量。

生产制造企业成本核算的常见问题与应对举措分析

市场经济环境下,生产制造企业发展压力骤增,愈发重视成本核算与管理,以期实现降本增效,增强市场竞争实力。基于此,文章在使用文献研究法的基础上,围绕成本核算展开分析论述,首先探索成本核算对生产制造企业发展的重要性;其次分别从意识与人才、成本核算基础工作、核算方法、制度体系、监督与信息化建设几个角度切入,分析成本核算中常见的问题;最后提出相应的应对举措和建议,旨在对生产制造企业现代化发展有所借鉴。