Assessing the Relationship of Corporate Integrity Practices With Accountability of Malaysian Statutory Bodies

Accountability is seen as an organisational performance across private and public sector,including statutory bodies.Yet,does accountability prove instilled in part of integrity practices,especially in less mentioned sector-statutory bodies?This study aims to evaluate the relationship of corporate integrity practices on accountability of Malaysian statutory bodies through questionnaire survey distribution.Based on 194 responses received from top management of Malaysian statutory bodies,it is proven that corporate integrity practices have a positive and significant relationship with accountability.Therefore,statutory bodies are recommended to exercise and implement corporate integrity practices by setting up integrity department and appointing corporate integrity officers.Hence,by upholding corporate integrity practices,it leads to the achievement of accountability of statutory bodies organisations.

Corporate Reporting： An Integrated Approach to Legitimacy Claims

With the increasing pressure on companies to engage in corporate social responsibility （CSR）, it is paramount for businesses and organizations to gain social legitimacy through building trust and credibility towards their stakeholders. Corporate reporting is a major tool whereby they can demonstrate their transparency and their will to contribute to society. However, reporting is often addressed as a narrow and restricted discipline based on specific areas of communication like financial and CSR communication, which potentially can lead to ＂disconnected reporting＂. The aim of this paper is to address reporting within a framework of corporate communication, introducing the concept of corporate reporting as ＂an issue of integration＂ and to discuss the opportunities and challenges of corporate reporting as a driver for gaining social legitimacy. Recent research in corporate reporting and the development of standards by distinguished reporting agencies （e.g., Klynveld Peat Marwick Goerdeler （KPMG）, A4S, PricewaterhouseCoopers （PwC）） seem to support this position, arguing that integrated reporting is ＂the way forward＂. Accordingly, the authors conclude that there is a need to include a broader range of aspects in the corporate reporting literature applying a strategic integrated approach by which corporate reporting may more explicitly help businesses and organizations gain social legitimacy towards their internal and external stakeholders.

Primary Exploration on the Integration and Countermeasures of College Campus Culture and Corporate Culture

College should serve local economy closer,enterprise structure upgrading also improves requirements for personnel,so a collision and integration of college campus culture and corporate culture is accelerating.This paper starts from the relationship explication between the two cultures and the significance explication of their melange,in view of the problem of integration of this two culture,the paper propose five countermeasures:put the essence of enterprise culture into the“3-outlooks”and“3-styles”education,capture the key of two culture integration,establish the main line of integration,integrate college practice education resources,and promote undergraduate innovative and entrepreneurial ability.

Social Values and Ethics for Communicating the Corporate Identity

The on-going changes--as both opportunities and threats--push companies to look for competitive advantages and differentiation from competitors by making the best use of certain strategic levers; they are mainly represented by intangible resources （as harder to imitate） such as trade marks, brands, intellectual properties, ethics, and social values. Values in particular become more relevant if taking into consideration the company as a set of ＂human beings＂; companies must be more integrated with its reference society and need to communicate with both external and internal audience covering different expectations, needs and cultures. In this sense, the traditional communication may be now defined as ＂integrated communication＂. Accordingly, ethical principles and corporate social responsibility values are fundamental drivers of this integrated communication policies and are more and more reflected into the company＇s mission. The aim of the present paper is to analyze--at both a quality and an empirical level--the effectiveness of ethics and corporate social responsibility values as drivers for integrated communication. A sample of Italian listed food and beverage companies has been considered to establish if and how ethical principles and sharing corporate values have been built and implemented during the last years; the expected results are to demonstrate the link between literature and empirical evidence concerning effectiveness of integrated communication and its impact on company＇s financial results and--in particular--on value creation for shareholders. Eventually, the study results show that there might be huge benefits in using an integrated communication; talking to people in a coherent way and sharing values constantly make firms achieve best results.

Assessment of Municipal Solid Waste Management in the Farmgate Area of Dhaka North City Corporation

This investigation is focused on conducting a thorough analysis of Municipal Solid Waste Management (MSWM). MSWM encompasses a range of interdisciplinary measures that govern the various stages involved in managing unwanted or non-utilizable solid materials, commonly known as rubbish, trash, junk, refuse, and garbage. These stages include generation, storage, collection, recycling, transportation, handling, disposal, and monitoring. The waste materials mentioned in this context exhibit a wide range of items, such as organic waste from food and vegetables, paper, plastic, polyethylene, iron, tin cans, deceased animals, byproducts from demolition activities, manure, and various other discarded materials. This study aims to provide insights into the possibilities of enhancing solid waste management in the Farmgate area of Dhaka North City Corporation (DNCC). To accomplish this objective, the research examines the conventional waste management methods employed in this area. It conducts extensive field surveys, collecting valuable data through interviews with local residents and key individuals involved in waste management, such as waste collectors, dealers, intermediate dealers, recyclers, and shopkeepers. The results indicate that significant amounts of distinct waste categories are produced daily. These include food and vegetable waste, which amount to 52.1 tons/day;polythene and plastic, which total 4.5 tons/day;metal and tin-can waste, which amounts to 1.4 tons/day;and paper waste, which totals 5.9 tons/day. This study highlights the significance of promoting environmental consciousness to effectively shape the attitudes of urban residents toward waste disposal and management. It emphasizes the need for collaboration between authorities and researchers to improve the current waste management system.

Does corporate integrity improve the quality of internal control?

Using unique survey data to measure corporate integrity, we examine the relation between corporate integrity and internal control quality. The results show that corporate integrity is significantly and negatively associated with internal control weaknesses. We find a substitution effect between informal and formal institutions for improving internal control quality. In other words, the negative association between corporate integrity and internal control weaknesses is more significant when the legal development or market competition is weaker.Furthermore, we find that more effective corporate governance can strengthen the relation between corporate integrity and internal control quality. These findings indicate that corporate integrity can improve the quality of internal control. Our findings also provide empirical evidence for the construction of stronger internal controls.

企业诚信建设与注册会计师审计意见

在全社会强调传承诚信文化的背景下,已有文献研究了诚信建设带给企业的诸多后果,却鲜有研究从审计市场角度分析企业诚信的影响。本文基于诚信的三个基础因素“言”“行”和“言行不一致”,利用年报文本和监管处罚数据构建了企业诚信指标,分析了企业诚信对审计意见的影响与机制。研究发现,企业诚信降低了注册会计师出具非标意见的可能性,该现象在非国有企业中更加突出。企业诚信通过减少财务报告错报、抑制盈余操纵和加强内部控制的方式,最终影响了其对审计意见的判断。进一步地,当客户的应收账款和存货占比越高、客户越重要时,企业诚信更能减少非标审计意见出具。本研究有助于促进企业从审计市场角度理解诚信建设的重要性。

地区诚信建设与企业违规行为——来自中国A股上市公司的经验证据

如何抑制企业违规行为,进一步提升上市公司质量,是理论界和实务界共同关注的焦点问题。本文从非正式制度的视角,采用中国城市商业信用环境指数(CEI)度量地区诚信建设水平,选择2010—2019年中国沪深A股上市公司作为样本,实证检验了地区诚信建设对企业违规行为的影响。研究发现:地区诚信建设能够显著抑制企业违规行为,这一结论在使用工具变量法等一系列内生性和稳健性检验后依然成立。考察影响机制检验发现,在女性高管比例越低、机构投资者持股比例越高、审计质量越差和媒体关注度越高的公司中,地区诚信建设对企业违规的抑制作用更加显著。我们进一步考察了地区诚信建设对企业违规的影响路径,研究发现,地区诚信建设通过缓解企业融资约束、提升内部控制质量两条路径对企业违规行为产生影响。本文将非正式制度中的地区诚信建设与企业违规相结合,丰富了这两个领域的相关研究,为抑制上市公司违规行为提供了新的线索与思路。

构建高质量标准化体系助力世界一流企业建设——中国石油“十五五”标准化发展的思考

科技创新助推标准水平不断提升,标准促进科技成果转化应用,标准化与科技创新互动发展不仅是国家标准化发展要求,更是企业自身发展刚需。中国石油将科技创新作为发展的重要驱动力,立足公司战略发展需求,在油气勘探开发、工程技术与装备、新能源与新能源、炼化与新材料、数字化智能化等领域不断优化完善企业标准体系。“十五五”时期,中国石油标准化工作将依托重大科技项目、示范基地、科技创新平台等有效资源,加快建立科研—标准联动机制,充分利用科研平台体系,进一步推动科技与标准融合发展;加强标准的实施和效果评价工作,研究建立有效的标准实施与监督工作系统、科学的标准化考核指标体系,通过标准促进创新技术赋能生产。

企业知识产权刑事合规适用的检视与探索

知识产权制度保护客体进入“安全与发展权”阶段,企业知识产权保护成为国家安全体系中非传统安全的重要组成部分。通过适用企业知产刑事合规,有利于维护知识产权市场竞争秩序和企业利益,防范企业刑事风险、预防犯罪。为应对检察机关在知产案件办理中综合履职能力和专业水平的阙如,完善企业知产犯罪治理的相关法律法规,畅通刑事合规不起诉前后的行刑衔接,以能动司法持续监督涉案企业知产刑事合规公平合理运行。应在抽象的刑法学理论中找到相契合的逻辑依据,为涉知识产权案件企业刑事合规的完善适用提供理论支撑。进而支持检察机关积极能动履职、发挥知识产权治理中的主导作用,采取企业和个人责任分离处理模式,以统一的知识产权案件合规监督评估机制等强化行刑双向衔接。文章在对我国知识产权企业合规实践样态进行考察的基础上,指出现存的争议问题,找到企业合规刑事政策选择的理论支撑,并提出知识产权案件刑事合规的完善进路。

以“五深”行动助推工程建设企业新时代廉洁文化建设

工程建设企业在推动国家基础设施建设和经济发展中发挥着举足轻重的作用。然而,伴随着发展机遇的同时,工程建设领域也面临着严峻的廉洁风险挑战,新时代廉洁文化建设的重要性日益凸显。本文分析了工程建设企业新时代廉洁文化建设的现实要求,针对中国石化宁波工程有限公司在新时代廉洁文化建设中存在的问题,阐述了加强新时代廉洁文化建设的主要措施。

长三角区域要素流动对企业创新的影响研究

采用百度迁徙、百度指数两项大数据和深度学习算法,测算长三角地区城市间的要素流动水平,并结合A股上市公司的面板数据对该地区的要素流动规模、结构与企业创新的关系进行深入分析。固定效应模型的回归结果表明:(1)长三角地区要素流入规模对企业创新存在显著的正向影响,且流入要素来源地的多样性与企业创新呈现出正向的关系。上述结论经过内生性识别和稳健性检验后依然成立。(2)异质性分析揭示了要素流入结构与企业创新关系的机理:一方面,来自边缘地区的要素流入产生了长尾效应和充分的多样性,导致其相较于来自中心地区的要素流入更能够促进本地企业创新;另一方面,文化差异更大的要素对于丰富创新“基因库”具有更大的互补价值,导致其相较于低文化差异的要素流入更能够促进本地企业创新。鉴于此,提出了推动更大范围的一体化、促进创新要素的共享和维护创新资源的多样性等进一步推动长三角地区高质量发展的政策建议。

供应链数字化会影响供应商竞争吗?——基于文本分析的经验证据

在数字经济与现代化产业体系建设背景下,供应链数字化通过数字技术改变了供应链管理方式,对供应商之间的互动行为产生了深远影响。文章以2010—2022年中国沪深A股上市公司为样本,利用文本分析构建了供应链数字化测度指标,探究供应链数字化对供应商竞争的影响及作用机制。研究发现:供应链数字化水平越高,供应商竞争越强,产业链整合和成本效应是其重要的传导机制;异质性检验发现,在供应链关系不良、供应商地理邻近时,供应链数字化对供应商竞争的影响更为凸显;经济后果检验表明,供应链数字化通过增强供应商竞争,显著提升企业绩效。研究结论为理解供应链数字化实施效果提供崭新思路,并对企业选择差异化供应商提供重要参考。

国家中心城市的创新引领作用:来自企业异地合作创新的证据

国家中心城市肩负着引领区域经济发展,促进地区对外开放的重要使命,其创新引领作用将为企业合作创新搭建良好平台。以实施国家中心城市建设事件为准自然实验,利用交错双重差分模型识别国家中心城市建设对企业异地合作创新的影响。研究发现:国家中心城市建设能显著提高中心城市与其他城市企业联合申请专利的数量,国家中心城市的创新带动作用明显;异质性分析显示,国家中心城市建设对东部地区、民营企业、同一学科内的企业异地合作创新影响效应更强;机制检验表明,国家中心城市通过提升市场一体化水平、推进区域产业分工、增强经济关联等渠道影响企业异地合作创新;进一步研究发现,国家中心城市的创新引领效应影响范围有限,但企业合作创新的质量较高,创新的持续性和稳定性较好。因此,地方政府应有效利用国家中心城市建设机遇,促进城市间企业合作创新,推动企业高质量发展。

香港职业训练局如何推动产教深度融合——涂尔干法人团体社会整合观的视角

香港职业训练局实行法人团体治理结构,通过以职业训练局作为政府和学校的中介组织、施行理事会制度以及构建成熟的业界联络机制等措施实现了香港职业教育主体力量的高度整合,从而推动了香港职业教育资金、人才、技术和政策的有机融合。我国内地可批判性地吸收和借鉴香港职业训练局整合职业教育主体力量以推动产教深度融合的经验,通过建立健全适宜产教深度融合的工作协调机制、构建并完善适宜产教深度融合的多元治理体系以及营造适宜职业教育各主体深入参与产教融合的制度环境等措施,推动职业教育产教融合的深入持续发展。

高职院校校企文化对接与融合的探究

高职院校的校园文化与企业文化之间存在着紧密的联系,两者的文化交融不仅是校企合作的精神纽带,更是推动双方共同发展的重要动力。本文结合目前高职校园文化与企业文化协同育人的现实困境,以辽宁某建筑类高职院校为例,从多种途径推动高职院校与企业在制度文化、精神文化以及行为文化等各个层面上的深度融合,提升高职教育人才培养质量,为企业注入新的活力,实现校企共赢的良好局面。

企业诚信文化影响关键审计事项披露吗?

诚信是企业经营之本,诚信文化对控制企业风险、增强资本市场信任至关重要。基于2016—2021年中国A股上市公司数据,分析了企业诚信文化对关键审计事项披露的影响及作用机制。研究发现,企业诚信文化会减少关键审计事项披露,且通过降低企业经营风险、企业财务风险和审计师法律风险减少了关键审计事项披露。异质性分析结果表明,当企业关系型交易多和机构投资者参与度高时,企业诚信文化对关键审计事项披露的抑制作用显著。进一步分析发现,具有诚信文化的企业,审计费用更低、无结论性评价的关键审计事项更少、关键审计事项披露的同行业相似度及语调积极性更低。因此,企业应建立诚信经营的长效机制,提升文化软实力,实现企业高质量发展;审计师应关注企业文化特性,提高审计效率和质量;政府应鼓励企业加强诚信文化建设,促进资本市场健康发展。

基于共生理论的企业学院一体化治理策略

企业学院在促进产教融合与校企合作方面扮演着重要角色。研究发现,由于主体地位不平等、目标不一致和治理机制缺陷等内在问题,当前企业学院的运行效果并不理想。基于共生理论构建企业学院,实施以共生理念、共生模式和共生机制为核心的一体化治理,兼顾校企双方利益,有助于将企业学院的合作从浅层面提升至深层次的战略伙伴关系,满足校企同步发展需求,最终实现校企双赢。

“党建入章”与企业绿色转型——基于我国A股公司企业章程文本识别的经验证据

党建工作融入企业治理,是我国现代企业制度的重要特色。本文搜集2010—2020年中国A股上市公司的公司章程,在文本识别的基础上实证检验了“党建入章”对企业绿色转型的影响。研究发现:“党建入章”显著促进了企业的绿色转型,保障了企业对国家绿色发展政策的响应度和执行力,并且这种影响在民营企业以及非重污染企业更为显著。进一步分析发现:(1)“党建入章”可以帮助企业转变绿色价值观,基于“价值引领”的自发内驱力进行绿色转型;(2)企业运营效率是强化“党建入章”对企业绿色转型正向效应的驱动力,同时企业运营效率超过一定门槛后,“党建入章”对企业绿色转型的促进效应会显著增强。

刑事一体化视野下涉案企业合规行刑反向衔接机制的构建

从最高人民检察院发布的企业合规典型案例来看,涉案企业合规行刑反向衔接的内涵主要涵盖三个方面:一是行政机关参与涉案企业合规考察的启动、监管和验收评估;二是行政机关采纳检察机关合规从宽处罚的检察意见;三是行政机关接续合规监管,推动行业合规发展。然而,并非所有的检察机关和行政机关都能像在合规典型案例中那样配合默契、衔接流畅,实践中行政机关在贯彻合规从宽和接力合规监管方面均面临困境。以检察机关为主导的企业合规改革在保障合规质效和实现合规激励方面均存在一定的局限性。对此,应当立足于理念、实体和程序三个维度构建涉案企业合规行刑反向衔接机制:在理念之维,打破“检察机关主导”的思维旧式,开辟行政、司法、企业等多元主体参与的新格局;在实体之维,重塑企业行政违法责任的归责模式,破解合规从宽处罚的法治困境;在程序之维,以建立第三方机制管委会为契机,实现由“结果认同主义”向“过程参与主义”的转向。