The strategy of the company, such as corporate social responsibility （CSR）, can be adopted to show a good image of the company to the external parties. The company can maximize the shareholders＇ equities, the prosp...The strategy of the company, such as corporate social responsibility （CSR）, can be adopted to show a good image of the company to the external parties. The company can maximize the shareholders＇ equities, the prosperity of the owners of interests, the reputation of the company, and the long-term viability of the company by undertaking the CSR. The controversy whether the company should be engaged in CSR or not is still going on. According to the shareholder theory, the supporters of CSR （Donaldson ＆ Preston, 1995; Jones, 1995） say that CSR is a mechanism to achieve a better financial condition and to maximize the property of the shareholders （A. Mackey, T. B. Mackey, ＆ Barney, 2007）. This research investigates in three folds, the relationships among corporate governance, CSR, and firm performance, then the relationship between intellectual property and firm performance. This research shows that the independent board of commissioners is related to CSR. CSR and the institutional ownership are also related to firm performance. In addition, intellectual property is strongly related to firm performance. This means that intellectual property owned by public-limited companies in Indonesia increases firm performance.展开更多
This cohort study was designed to evaluate the association of transcription factor 7-like 2 （TCF7L2） and proglucagon gene （GCG） variants with disordered glucose metabolism and the incidence of type 2 diabetes mell...This cohort study was designed to evaluate the association of transcription factor 7-like 2 （TCF7L2） and proglucagon gene （GCG） variants with disordered glucose metabolism and the incidence of type 2 diabetes mellitus （T2DM） in a rural adult Chinese population. A total of 7,751 non-T2DM participants 〉18 years old genotyped at baseline were recruited. The same questionnaire interview and physical and blood biochemical examinations were performed at both baseline and follow-up. During a median 6 years of follow-up, T2DM developed in 227 participants. After adjustment for potential contributory factors, nominally significant associations were seen between 3T genotype and the recessive model of TCFTI.2 rs7903146 and increased risk of T2DM [hazard ratio （HR）=4.068, 95% confidence interval （CI）： 1.270-13.026; HR=4.051, 95% CI： 1.268-12.946, respectively]. The TT genotype of rs7903146 was also significantly associated with higher fasting plasma insulin level and the homeostasis model assessment of insulin resistance in case of new-onset diabetes. In addition, the TCF7L2 rs290487 TT genotype was associated with abdominal obesity and the GCG rs12104705 CC genotype was associated with both general obesity and abdominal obesity in case of new-onset diabetes.展开更多
Audit delay is a delay in reporting audit to the Indonesia Stock Exchange （IDX） after the allotted time of 90 days after closing the book. Delay to publish audit report will affect the value of infromation, causing ...Audit delay is a delay in reporting audit to the Indonesia Stock Exchange （IDX） after the allotted time of 90 days after closing the book. Delay to publish audit report will affect the value of infromation, causing a bad sign for the company. As good corporate governance （GCG） is one way to solve the different interests, practices, and culture, companies implement GCG in an attempt to get more value. This study aims to measure the impact of corporate governance mechanisms on audit delay in companies listed on the IDX in the period of 2009-2011. Variables of GCG mechanism consist of institutional ownership, number of audit committee members, and the percentage of independent commissioners. Purposive sampling method is used in sample selection procedure. Samples comprise 42 companies listed on the IDX. The simultaneous test results show that all the variables have a significant influence on audit delay. By the partial test, number of audit committee members has significantly affected audit delay, while institutional ownership and independent commissioners have no significant effect on audit delay. This study is limited to use only three variables to study their influence on audit delay in the reseach period of only three years.展开更多
文摘The strategy of the company, such as corporate social responsibility （CSR）, can be adopted to show a good image of the company to the external parties. The company can maximize the shareholders＇ equities, the prosperity of the owners of interests, the reputation of the company, and the long-term viability of the company by undertaking the CSR. The controversy whether the company should be engaged in CSR or not is still going on. According to the shareholder theory, the supporters of CSR （Donaldson ＆ Preston, 1995; Jones, 1995） say that CSR is a mechanism to achieve a better financial condition and to maximize the property of the shareholders （A. Mackey, T. B. Mackey, ＆ Barney, 2007）. This research investigates in three folds, the relationships among corporate governance, CSR, and firm performance, then the relationship between intellectual property and firm performance. This research shows that the independent board of commissioners is related to CSR. CSR and the institutional ownership are also related to firm performance. In addition, intellectual property is strongly related to firm performance. This means that intellectual property owned by public-limited companies in Indonesia increases firm performance.
基金supported by the National Natural Science Foundation of China(Nos.81373074 and 81402752)Science and Technology Development Foundation of Shenzhen(No.JCYJ20140418091413562)+1 种基金Natural Science Foundation of Shenzhen University(No.201404)High-level Personnel Special Support Project of Zhengzhou University(No.ZDGD13001)
文摘This cohort study was designed to evaluate the association of transcription factor 7-like 2 （TCF7L2） and proglucagon gene （GCG） variants with disordered glucose metabolism and the incidence of type 2 diabetes mellitus （T2DM） in a rural adult Chinese population. A total of 7,751 non-T2DM participants 〉18 years old genotyped at baseline were recruited. The same questionnaire interview and physical and blood biochemical examinations were performed at both baseline and follow-up. During a median 6 years of follow-up, T2DM developed in 227 participants. After adjustment for potential contributory factors, nominally significant associations were seen between 3T genotype and the recessive model of TCFTI.2 rs7903146 and increased risk of T2DM [hazard ratio （HR）=4.068, 95% confidence interval （CI）： 1.270-13.026; HR=4.051, 95% CI： 1.268-12.946, respectively]. The TT genotype of rs7903146 was also significantly associated with higher fasting plasma insulin level and the homeostasis model assessment of insulin resistance in case of new-onset diabetes. In addition, the TCF7L2 rs290487 TT genotype was associated with abdominal obesity and the GCG rs12104705 CC genotype was associated with both general obesity and abdominal obesity in case of new-onset diabetes.
文摘Audit delay is a delay in reporting audit to the Indonesia Stock Exchange （IDX） after the allotted time of 90 days after closing the book. Delay to publish audit report will affect the value of infromation, causing a bad sign for the company. As good corporate governance （GCG） is one way to solve the different interests, practices, and culture, companies implement GCG in an attempt to get more value. This study aims to measure the impact of corporate governance mechanisms on audit delay in companies listed on the IDX in the period of 2009-2011. Variables of GCG mechanism consist of institutional ownership, number of audit committee members, and the percentage of independent commissioners. Purposive sampling method is used in sample selection procedure. Samples comprise 42 companies listed on the IDX. The simultaneous test results show that all the variables have a significant influence on audit delay. By the partial test, number of audit committee members has significantly affected audit delay, while institutional ownership and independent commissioners have no significant effect on audit delay. This study is limited to use only three variables to study their influence on audit delay in the reseach period of only three years.
