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。

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。

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.

企业ESG表现缓解了股价延迟吗?--基于我国A股上市公司的经验证据

以2008—2021年华证ESG评级上市公司为研究样本,探究企业ESG表现对股价延迟的影响及作用机制。结果表明:企业ESG表现能够有效缓解股价延迟,股票流动性水平、分析师关注和内部控制质量是企业ESG表现缓解股价延迟的重要作用路径。截面异质性分析发现:企业ESG表现对股价延迟的缓解作用在非国有企业、非政企关联企业以及审计质量较高组中更强。研究结论为提升我国资本市场信息效率提供了新的线索,为推动企业ESG实践提供了必要启示。

董事高管责任保险与碳信息披露质量

在实现国家“碳达峰、碳中和”战略目标的背景下,上市公司紧跟国家政策导向,积极履行自愿披露碳信息的义务。基于此,本文以2015~2022年中国A股上市公司为样本,实证检验了董责险对碳信息披露质量的影响。研究发现,董责险通过最大诚信原则的保险文化、保险公司的持续监督和自发传递积极的信号,提高企业的碳信息披露质量。机制上,董责险提高内部控制质量,进而影响碳信息披露质量。进一步地,当上市公司属于重点排污单位、处于非低碳试点城市、市场化程度高时,董责险对碳信息披露质量的影响更显著。本文研究为构建更完善的保险服务体系、深化绿色低碳转型的治理体系提供了理论依据,并对我国实现“双碳”战略目标具有一定的启示意义。

董事会断裂带、内部控制与审计质量——基于制造业上市公司的数据

断裂带的存在极容易使董事会形成不同的子群体,而子群体间的相互作用又会反向牵制和干扰董事会的监督能力,进而影响审计质量。以2013—2021年中国沪深A股制造业上市公司为样本,探究董事会断裂带对审计质量的影响。研究发现:首先,董事会断裂带与审计质量呈倒U形关系,断裂带异常会干扰公司董事会监督职能的正常发挥,从而影响审计质量;其次,董事会断裂带与审计质量的倒U形关系主要源于任务导向断裂带的作用,在企业成熟期更为显著;最后,内部控制能够削弱董事会断裂带对审计质量的影响,而良好的内部控制有助于缓解股东与管理层的代理成本,弥补董事会子群体间冲突带来的负面影响,在合理范围内有效地提升审计质量。