Non-profit organizations （NPOs） in Malaysia are not subjected to statutory requirement to follow the accounting standards when preparing their annual reports. This study analyzed the annual reports of 100 NPOs regis...Non-profit organizations （NPOs） in Malaysia are not subjected to statutory requirement to follow the accounting standards when preparing their annual reports. This study analyzed the annual reports of 100 NPOs registered with the Registry of Society （ROS） under the charity and religious categories. The objectives of this study are： （1） to determine the current state of reporting practices by NPOs; and （2） to describe the contents of a set of annual reports and the financial statement presentation of NPOs. This study found that there were variations in reporting practices among the charity and religious categories of NPOs. On average, the results show that NPOs do not focus on the disclosing information required by the ROS, the governing body of NPOs. This indicates that the regulators need to strongly practice enforcement to strengthen the compliance of the annual reports submission. Overall, the findings of this study provide useful information to regulators as a basis for preparing and presenting NPOs＇ annual report framework in the future.展开更多
The social security fund is the masses of＂Survival Money＂ ＂lucky money＂. In order to promote the sustainable development of social security funds, the effective supervision of social security funds become very imp...The social security fund is the masses of＂Survival Money＂ ＂lucky money＂. In order to promote the sustainable development of social security funds, the effective supervision of social security funds become very important. This paper based on the aims to promote the sustainable development of the social security fund and analysis of social forces to participate in the supervision of social security fund situation, put forward to further improve the social security fund supervision and management of effective means.展开更多
The mobile Intemet industry has exp- erienced dramatic changes as plenty of new applications and business models emerged. This study conducts a qualitative review on the changes through adopting business ecosystem app...The mobile Intemet industry has exp- erienced dramatic changes as plenty of new applications and business models emerged. This study conducts a qualitative review on the changes through adopting business ecosystem approaches. An analytical framework is estab- lished for reviewing the structure of mobile Internet business ecosystem. Then the core value, key actors, and inter-firm relationships of the mobile Internet ecosystem in the past and in the present are compared. It is found that the ecosystem structure has shifted from an MNO-centric model to a polycentric one with highly expanded value sources and di- versified keystone players. Accordingly some suggestions for regulatory policy makers are provided in terms of the roles of mobile Inter- net in social welfare improvement, the call for a convergent regulatory system, and chal- lenges for information security regulation.展开更多
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....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.展开更多
This paper describes the relation of accountant regulation and accountant behavior alienation through institutional economics. The creation and development of the accountant regulation are result that restrain account...This paper describes the relation of accountant regulation and accountant behavior alienation through institutional economics. The creation and development of the accountant regulation are result that restrain accountant behavior alienation, accountant behavior alienation is unceasing mutant after the development of accountant regulation.展开更多
In order to fully comprehend the developing status of wind power and photovoltaic (PV) power generation, a special investigation on the integration of wind power and PV power was launched by the agencies of the State ...In order to fully comprehend the developing status of wind power and photovoltaic (PV) power generation, a special investigation on the integration of wind power and PV power was launched by the agencies of the State Electricity Regulatory Commission (SERC) throughout China during July-October 2010. This report is completed based on the investigation along with routine supervisory and management programs. There are totally 573 wind power projects and 94 PV power projects involved. Existing problems in these projects are pointed out and proposals for regulation are put forward.展开更多
The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information sys...The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems＇ responses to those milestones.展开更多
Since the last century, China has carried out the reform of public utilities in the ninety time, and has achieved many positive results. The quality and efficiency of public goods supply is greatly improved. The gover...Since the last century, China has carried out the reform of public utilities in the ninety time, and has achieved many positive results. The quality and efficiency of public goods supply is greatly improved. The government has changed the role of producer and provider from the past to the role of provider and regulator, which effectively promoted the development of the privatization of public utilities. However, in the achievements there has also been some problems, such as too much emphasis on efficiency to the neglect of social justice and the government＇s public responsibility ＂efficiency generalization＂ problem that requires our attention.展开更多
Accounting supervision is a management activity to monitor and supervise the production, business operation, and budget implementation in enterprises, and a good accounting supervision plays an extremely important rol...Accounting supervision is a management activity to monitor and supervise the production, business operation, and budget implementation in enterprises, and a good accounting supervision plays an extremely important role in the social and economic development. In China, there are many accounting supervision problems in accounting practice at present, and a lot of the problems have exerted a negative impact on the social and economic life. Therefore, the causes for these problems are discussed and analyzed, so that the corresponding methods and measures are proposed for solving the existing problems and promoting the accounting supervision to play a better and greater role in the financial management of enterprises.展开更多
Accounting supervision is a management activity to monitor and supervise the production, business operation, and budget implementation in enterprises, and a good accounting supervision plays an extremely important rol...Accounting supervision is a management activity to monitor and supervise the production, business operation, and budget implementation in enterprises, and a good accounting supervision plays an extremely important role in the social and economic development. In China, there are many accounting supervision problems in accounting practice at present, and a lot of the problems have exerted a negative impact on the social and economic life. Therefore, the causes for these problems are discussed and analyzed, so that the corresponding methods and measures are proposed for solving the existing problems and promoting the accounting supervision to play a better and greater role in the financial management of enterprises.展开更多
With the growing popularity of digital devices, lntemet has become an integral part of teenagers＇ daily life. As teenagers are in a complicated period of development, parents struggle in supervising their use of the ...With the growing popularity of digital devices, lntemet has become an integral part of teenagers＇ daily life. As teenagers are in a complicated period of development, parents struggle in supervising their use of the intemet. This study takes the teenagers＇ standpoint and explores how the teenagers perceive their parents＇ involvement in their Internet use. Survey was conducted towards teenagers in the UAE, which has the highest penetration of digital devices in the Gulf region as well as one of the highest in the world. The results showed that girls usually receive more supervision fi＇om parents than boys. The older the teenagers are and the more they depend on the Internet, the more they perceive parents＇ supervision to be beneficial. However, not enough supervision has been given to those who access the Internet more frequently. The findings indicate more parents＇ supervision is needed from the teenagers＇ point of view. Discussions are made from psychological and socio-cultural perspectives and suggestions for future research are presented.展开更多
文摘Non-profit organizations （NPOs） in Malaysia are not subjected to statutory requirement to follow the accounting standards when preparing their annual reports. This study analyzed the annual reports of 100 NPOs registered with the Registry of Society （ROS） under the charity and religious categories. The objectives of this study are： （1） to determine the current state of reporting practices by NPOs; and （2） to describe the contents of a set of annual reports and the financial statement presentation of NPOs. This study found that there were variations in reporting practices among the charity and religious categories of NPOs. On average, the results show that NPOs do not focus on the disclosing information required by the ROS, the governing body of NPOs. This indicates that the regulators need to strongly practice enforcement to strengthen the compliance of the annual reports submission. Overall, the findings of this study provide useful information to regulators as a basis for preparing and presenting NPOs＇ annual report framework in the future.
文摘The social security fund is the masses of＂Survival Money＂ ＂lucky money＂. In order to promote the sustainable development of social security funds, the effective supervision of social security funds become very important. This paper based on the aims to promote the sustainable development of the social security fund and analysis of social forces to participate in the supervision of social security fund situation, put forward to further improve the social security fund supervision and management of effective means.
基金supported by the China Fundamental Research Funds for the Central Universities under Grant No.BUPT2012RC1011
文摘The mobile Intemet industry has exp- erienced dramatic changes as plenty of new applications and business models emerged. This study conducts a qualitative review on the changes through adopting business ecosystem approaches. An analytical framework is estab- lished for reviewing the structure of mobile Internet business ecosystem. Then the core value, key actors, and inter-firm relationships of the mobile Internet ecosystem in the past and in the present are compared. It is found that the ecosystem structure has shifted from an MNO-centric model to a polycentric one with highly expanded value sources and di- versified keystone players. Accordingly some suggestions for regulatory policy makers are provided in terms of the roles of mobile Inter- net in social welfare improvement, the call for a convergent regulatory system, and chal- lenges for information security regulation.
文摘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.
文摘This paper describes the relation of accountant regulation and accountant behavior alienation through institutional economics. The creation and development of the accountant regulation are result that restrain accountant behavior alienation, accountant behavior alienation is unceasing mutant after the development of accountant regulation.
文摘In order to fully comprehend the developing status of wind power and photovoltaic (PV) power generation, a special investigation on the integration of wind power and PV power was launched by the agencies of the State Electricity Regulatory Commission (SERC) throughout China during July-October 2010. This report is completed based on the investigation along with routine supervisory and management programs. There are totally 573 wind power projects and 94 PV power projects involved. Existing problems in these projects are pointed out and proposals for regulation are put forward.
文摘The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems＇ responses to those milestones.
文摘Since the last century, China has carried out the reform of public utilities in the ninety time, and has achieved many positive results. The quality and efficiency of public goods supply is greatly improved. The government has changed the role of producer and provider from the past to the role of provider and regulator, which effectively promoted the development of the privatization of public utilities. However, in the achievements there has also been some problems, such as too much emphasis on efficiency to the neglect of social justice and the government＇s public responsibility ＂efficiency generalization＂ problem that requires our attention.
文摘Accounting supervision is a management activity to monitor and supervise the production, business operation, and budget implementation in enterprises, and a good accounting supervision plays an extremely important role in the social and economic development. In China, there are many accounting supervision problems in accounting practice at present, and a lot of the problems have exerted a negative impact on the social and economic life. Therefore, the causes for these problems are discussed and analyzed, so that the corresponding methods and measures are proposed for solving the existing problems and promoting the accounting supervision to play a better and greater role in the financial management of enterprises.
文摘Accounting supervision is a management activity to monitor and supervise the production, business operation, and budget implementation in enterprises, and a good accounting supervision plays an extremely important role in the social and economic development. In China, there are many accounting supervision problems in accounting practice at present, and a lot of the problems have exerted a negative impact on the social and economic life. Therefore, the causes for these problems are discussed and analyzed, so that the corresponding methods and measures are proposed for solving the existing problems and promoting the accounting supervision to play a better and greater role in the financial management of enterprises.
文摘With the growing popularity of digital devices, lntemet has become an integral part of teenagers＇ daily life. As teenagers are in a complicated period of development, parents struggle in supervising their use of the intemet. This study takes the teenagers＇ standpoint and explores how the teenagers perceive their parents＇ involvement in their Internet use. Survey was conducted towards teenagers in the UAE, which has the highest penetration of digital devices in the Gulf region as well as one of the highest in the world. The results showed that girls usually receive more supervision fi＇om parents than boys. The older the teenagers are and the more they depend on the Internet, the more they perceive parents＇ supervision to be beneficial. However, not enough supervision has been given to those who access the Internet more frequently. The findings indicate more parents＇ supervision is needed from the teenagers＇ point of view. Discussions are made from psychological and socio-cultural perspectives and suggestions for future research are presented.
