Study on human resources cost accounting based on standards and general rules

The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs a specialized study on human resources cost and employees＇ salary, accounts setting and accounting treatment for human resources cost accounting, human resources cost report, etc. on the basis of relevant provisions in the new Chinese accounting standards, the general financial rules, international accounting standards, and relevant academic research findings.

Forearm compartment syndrome due to acquired hemophilia that required massive blood transfusions after fasciotomy:A case report

BACKGROUND Acquired hemophilia is rare.In some cases,the bleeding in muscle causes compartment syndrome.However,it is not clear whether fasciotomy should be performed for the compartment syndrome caused by acquired hemophilia because of the risk of bleeding and the unknown functional results.CASE SUMMARY A 75-year-old woman was admitted with severe pain of the right forearm with no preceding traumatic event.The right forearm was obviously swollen,and stretch pain was observed.Subcutaneous hematomas were suspected in various parts of the body.Compartment pressure was 110 mmHg on the volar side.Activated partial thromboplastin time(aPTT)was prolonged to 54.9 s.Fasciotomy was performed,and hematoma was observed in the volar compartment.Postoperative laboratory examinations revealed a low level of factor Ⅷ(FⅧ)activity(12.5%)and a high level of FⅧ inhibitor(15.2 bethesda units/mL).Acquired hemophilia A was diagnosed.Though recombinant clotting factors were administered,transfusion of red blood cells reached 46 units(140 mL/unit).Hemostasis was achieved 9 d after fasciotomy.The total cost of the clotting factor concentrates administered reached 28834600 yen.With prednisolone,FⅧ activity and aPTT recovered gradually.Final function of the hand was good in the index finger and excellent in the others.CONCLUSION Fasciotomy resulted in good function of the hand in a case of non-traumatic compartment syndrome caused by acquired hemophilia,but life-threatening bleeding occurred,and the cost of clotting factor treatment was high.Preparation of sufficient blood transfusion,preoperative administration of recombinant activated clotting factor Ⅶ,and prompt fasciotomy could be ideal for such cases.

An Appraisal of Segment Reporting Practices of Indian IT Industry

Segment disclosures have become an integral part of overall corporate disclosures aiming at improving the quantum and quality of financial information available in the hands of various stakeholders of firms. The disclosures leave more valuable information in the hands of investors to be used in appraising the performance of firm as a whole and its constituents. In view of changing customer and geographic profile of software industry situated in India, the present paper evaluates the segment reporting practices of listed IT firms which are required to comply with the mandatory Indian Accounting Standard No. 17 on Segment Reporting. The analysis finds a yawning gap between the prescriptions of the standard and actual reporting practices. Firms fail miserably in providing voluntary segment information which could be of shareholders value. With the ushering in of International Financial Reporting Standard ｜IFRS] regime in India in 2011, a qualitative improvement may be seen in the days ahead.

Audit Quality, Timely Disclosure, and the Cost of Debt： Tunisian Evidence

The aim of this study is to investigate the effect of auditor type and eamings reporting lag on the cost of debt for the Tunisian setting. Our sample consists of 32 Tunisian companies for the period of 2003-2012. Audit quality is measured by auditor size （Big 4 versus non-Big 4） and timely disclosure is proxied by earnings reporting lag. Results show that auditor type is negatively associated with the cost of debt. By contrast, the association between earnings announcement lag and the cost of debt is positive and significant. When testing for the moderating effects of industry and listing status, we document that these associations are more pronounced for industrial companies and listed firms. Finally, the period of investigation slightly moderates the examined associations, since financial institutions become more sensitive to the tardy communication of information and less concerned with auditor type following some economic and political troubles in Tunisia between 2010 and 2012. Our findings have policy implications for managers in the Tunisian setting and other developing economies similar to Tunisia given the crucial role played by debt as an important source of external finance for companies.

Estimating the severity levels of road traffic crashes in Bahrain with crash costs estimated with different approaches

An important issue in analyzing accident blackspots is the estimation of severity levels of different types of accidents.This study aims to estimate the severity level of accidents in Bahrain using crash costs.These crash costs were calculated by the Human Capital Approach(HCA)and total reported costs from the victims.The data was collected from the General Directorate of Traffic,insurance companies,Ministry of Works(MoW)and Ministry of Health.It was found,from the survey responses,that there was no significant effect of victim characteristics on the total cost of the accidents.The severity levels were found to be higher than those found in previous literature or adopted by local authorities which could be attributed to the economic conditions of Bahrain.Moreover,the weights found by both approaches were different from each other.Therefore,it is recommended to use the HCA approach due to its comprehensive calculations involving future costs.

交易所问询监管与股权融资成本--基于投资者风险感知视角

本文以2013—2021年中国沪深A股上市公司为样本,从投资者风险感知视角实证检验交易所问询监管对股权融资成本的影响。结果显示:公司收到定期报告问询函后股权融资成本显著上升,并且同年收到定期报告问询函数量越多、同一份定期报告被问询次数越多、定期报告问询函中的问题总数量越多,股权融资成本上升幅度越大,说明交易所问询监管会增加投资者的风险感知,进而导致股权融资成本升高。异质性检验结果显示,当投资者专业能力较强、交易风险较大、市场化程度较低和审计质量较低时,投资者对定期报告问询函所披露风险的感知能力更强,交易所问询监管对股权融资成本的正向影响更大。进一步研究发现,作为一种非处罚性监管,交易所问询监管是处罚性监管的有力补充,二者都具有良好的市场监管效果。本文的研究结论为证券监管部门依法保护投资者合法权益和防范市场风险提供了政策参考。

环境管理体系认证与企业债务融资成本研究——基于政府补助与负面网络报道调节作用

以2011—2021年我国重污染上市企业为样本,检验环境管理体系认证对企业债务融资成本的影响,以及政府补助与负面网络报道在其中发挥的调节作用。结果表明:环境管理体系认证能显著降低债务融资成本,政府补助与负面网络报道在其中起了正向调节作用。分样本检验发现,环境管理体系认证对非国有企业及所在地市场化程度低的企业的债务融资成本降低效应更为突出。

关键审计事项信息披露与债务融资成本——基于风险词频的分析

新审计报告改革要求在关键审计事项中披露风险信息,该信息的外部感知是一种风险吸收还是风险溢出,是一个亟待检验的理论命题。为此,以2017—2021年A股上市公司为研究样本,通过统计关键审计事项段文本的风险词频考察风险信息披露对债务融资成本的影响。结果表明,关键审计事项风险信息的披露显著降低了债务融资成本,符合信息观的预期。进一步研究发现:关键审计事项的风险披露主要是通过缓解信息不对称和降低债务违约风险影响债务融资成本;在企业代理成本较高、银行业竞争度较低的子样本中,关键审计事项风险信息披露对债务融资成本的降低作用更为明显。这不仅为新审计报告改革的效果提供了增量的经验证据,而且对于推进准则贯彻实施、完善资本市场监管规则体系也有一定的借鉴参考价值。

Health economics for intra-capsular hip fractures undertaking fixation

BACKGROUND Hip fracture is a common musculoskeletal injury in the elderly requiring surgery worldwide.The operative mainstay of intra-capsular hip fractures is arthroplasty with a smaller proportion for fixation.AIM To determine the most beneficial method of fixation for patients with intracapsular hip fractures.METHODS A registered audit from 2012-2018 was conducted on all intra-capsular hip fractures treated with 2 commonly used fixation methods.Patient notes,electronic records and clinical codes for cost benefit were evaluated.A validated quality of life measure was collected at least 1 year after surgery.RESULTS A total of 83 patients were identified with intra-capsular fractures undergoing fixation during the retrospective period.There were 47 cannulated cancellous screw and 36 sliding hip screw fixations with the case mix comparable for age,gender,co-morbidities and fracture configuration.There was no significant difference in blood loss,tip apex distance,radiation exposure,length of stay,radiological union time,collapse,avascular necrosis or re-operation between fixation methods.Logistic regression analysis demonstrated displaced intracapsular hip fractures correlated significantly with an undesirable outcome conferring a relative odds ratio of 7.25.There were 9(19%)and 4(11%)patients respectively,who required re-operation.There was no significant difference in health resource group tariff and implant cost with comparable EQ-5D and visual CONCLUSION No significant advantage was identified with differing fixation type,but irrespective there were a high number of patients requiring re-operation.This was predicted by initial fracture displacement and patient age.Arthroplasty may need to be carefully considered for health economics and patient benefit.

市政道路工程项目全过程造价控制研究

市政道路工程项目全过程造价控制关乎项目的经济效益和可持续发展。文章以贵州省交通规划勘察设计研究院股份有限公司为单位,深入分析了其在市政道路工程项目的全过程造价控制,旨在提出科学的模型和策略。通过研究项目前期、施工阶段和项目后期的关键环节,结合外部环境、内部管理和技术工艺因素进行分析,建立了全过程造价控制的模型,明确了控制目标、建立了控制指标,并制定了相应的控制策略。

Variable and Invariable,Explore the Value-Creation Techniques of Management Accounting by Benchmarking the Financial Management of Large Enterprises

With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakthroughs in the field of science and technology and the iterative upgrading process of products.The traditional business model undoubtedly fails to adapt to the management needs of modern enterprises,while traditional financial practices and knowledge reserves cannot meet these needs.Faced with sudden technological changes and the emergence of financial sharing,financial robots,etc.,there is an urgent need for financial practitioners to transform from traditional financial accounting to value-creating management accounting.In the future,financial professionals with the ability to embrace uncertainty,adapt to environmental changes,and find breakthroughs in uncertain environments will be the most sought-after by enterprises.This paper aims to benchmark the excellent financial management models of large enterprises and conduct thematic research on financial management in large enterprises.It seeks to explore,in the era of big data management accounting,the road and art of creating value in enterprises.The objective is to provide references for colleagues in the financial field and to explore effective ways to generate value for enterprise management ideas,thus serving as a reference point in the financial transformation journey.

披露内部控制自我评价与鉴证报告会降低资本成本吗?——来自中国A股上市公司的经验证据

管理层对内部控制的自我评价能够释放企业内部控制有效性的信息,有助于企业外部利益相关者的决策;而由审计师出具的内控鉴证报告则是对管理层所披露的内控信息公允性的鉴证。本文以2007至2010年期间沪深主板上市的A股公司年度报告或独立公告中披露的内部控制自我评价和鉴证报告为对象,研究其披露是否会降低企业资本成本。研究表明,在控制其他因素的情况下,披露内控自我评价报告的公司资本成本相对较低,且进一步披露内控鉴证报告的公司资本成本更低。这一结论对于国有和非国有控股公司同样成立。本文的结论对政策制定者进一步推进内控披露制度具有一定参考价值,同时为公司管理层的内控披露决策提供支持依据。

环境成本信息披露的国际比较及启示

随着可持续发展理念的深入,企业的利益相关者开始关注企业对环境受托责任的履行情况,越来越多的跨国公司开始披露企业的环境成本。依据环境成本信息披露的相关国际标准,弄清国外企业披露环境成本信息的方式与内容,同时为我国企业环境成本的信息披露与国际接轨采取相应措施。

上市公司内部控制审计报告自愿披露的经济效果研究——基于倾向评分匹配法和双重差分法的分析

本文以2006—2010年间沪深两市A股主板非金融公司为样本,研究了上市公司自愿披露内部控制审计报告对盈余质量和权益资本成本的影响。首先笔者通过倾向评分匹配法为在样本期间内自愿连续披露内部控制审计报告的公司(披露公司)匹配了一组在公司特征上相似的、但在样本期间内没有披露内部控制审计报告的公司(非披露公司),然后采用双重差分法比较分析了披露公司和非披露公司在盈余质量和权益资本成本上的差异。笔者发现,自愿披露内部控制审计报告的上市公司盈余质量高,权益资本成本低。倾向评分匹配法和双重差分法相结合的分析方法较好地解决了样本选择偏差和内生性问题。本文的研究发现为中国资本市场监管机构从2011年起逐步推行强制披露内部控制信息政策提供了经验证据,同时为公司管理层进行内控信息披露决策提供支持依据。

化工企业班组成本核算工作方法研究

班组是构成企业的基本单位,持续持久地开展班组成本核算,促进节能降排、节支降费,是建设节约型企业的有效途径。阐述班组成本核算工作在企业实现节能降耗、增收节支过程中的作用,介绍中国石油吉林石化公司在开展班组成本核算工作时的一些方法,结合企业实际分析班组成本核算工作中存在的一些不可忽视的问题,并明确此项工作的重点。

上市公司年报披露时间影响因素研究

上市公司披露的年度报告是投资者的重要投资依据,年报披露时间直接影响到披露信息的时效性。以中国A股市场上市公司2004—2006年年报披露时间为研究对象,从投资者对信息的需求、信息披露成本、会计操作难度三个角度研究了上市公司年报披露时间的决定因素。研究结果表明:投资者对上市公司披露信息的需求强烈,独立董事比重高时,年报披露时间较早;上市公司会计操作复杂、信息披露专有性成本或者非流通股比例较高时,年报披露时间较晚;此外,我国上市公司仍然普遍存在"坏消息"晚披露的现象。这说明我国应当进一步加强对年报披露的监管工作,适当压缩年报披露期限,提高上市公司延迟披露"坏消息"的成本。

企业社会责任报告鉴证能够降低权益资本成本吗?

管理层披露的社会责任报告能够传递企业社会责任表现信息,有助于企业外部利益相关者的决策,而由第三方专业机构出具的鉴证意见则是对管理层所披露社会责任信息可靠性的保证。本文以2008~2013年间沪深A股上市公司发布的社会责任报告为样本,基于信号传递理论,从权益资本成本角度考察了社会责任报告鉴证是否可以为投资者提供有用的信息。研究结果表明,社会责任报告经过第三方专业机构鉴证公司的权益资本成本相对较低。进一步研究发现,在财务信息透明度较低、财务业绩较差的公司中,进行社会责任报告鉴证具有更低的权益资本成本。本文的研究结论丰富了社会责任报告鉴证经济后果方面的文献,同时对政策制定者进一步完善企业社会责任报告披露制度具有一定的参考价值。

内部控制鉴证、终极控制人性质与权益资本成本——基于沪市A股的经验证据

基于自愿性内部控制鉴证报告,通过构建内部控制鉴证、终极控制人性质与权益资本成本之间的理论模型,以2007—2011年沪市A股826家上市公司为研究样本,采用PEG模型检验我国上市公司自愿性内部控制鉴证报告对权益资本成本产生影响的因素中是否存在终极控制人性质这一因素。研究结果表明:上市公司自愿性披露内部控制鉴证报告能够给市场传递积极信号,显著降低权益资本成本,同时终极控制人性质能在一定程度上为内部控制鉴证报告信息质量提供保证,降低投资者对企业风险的估计,从而降低权益性资本成本。

媒体报道、市场化进程与股权融资成本——来自中国重污染行业的证据

媒体报道在企业治理、舆论监督和信息传递方面发挥了重要的作用。本研究以2009~2014年中国重污染行业上市企业为样本,考察在市场化进程中,媒体报道对企业股权融资成本的影响。实证结果表明,关于企业低碳活动的媒体报道越多,企业股权融资成本越低。进一步研究结果表明,市场化进程弱化了媒体报道与股权融资成本的负相关关系,市场化进程与媒体报道存在一定程度的替代效应。

XBRL网络财务报告、信息质量与企业价值研究

通过选取2009-2011年的6个半年度财务报告间的746家上市公司共4476个样本的相关数据,对XBRL网络财务报告、信息质量与企业价值的关系进行了理论分析与实证检验。研究结果表明:通过使用XBRL网络财务报告模式来披露企业财务信息能够降低投资者的预测风险,从而提升企业价值。这主要表现在运用XBRL网络财务呈报财务信息能够导致企业的预期现金流量增加,其对降低企业资本成本的效果不是很明显。