Consumer decision making process in shopping for halal food in Malaysia

This paper reports on the results obtained from quantitative and qualitative data on consumer decision making process in shopping for halal food. A total of 213 questionnaires were returned by respondents, confirming that our respondents who are concerning about the ＂halal＂ logo are also concerning about the ingredients used. The study also confirms that there is a significant relationship between respondents＇religion and their perceptions towards halal logo and ingredients. While the qualitative data from a focus group interview on how Muslim consumers shop for halal food shows that there is a need for assurance that food to be purchased is halal, implying the presence of risk and uncertainty when making purchase considerations. Using the audit risk framework in conventional assurance services, the study finds that assurance is sought in relation to the halalness of business premise, halalness of product, and assurance from environmental elements such as the halal logo displayed.     

Evidence of assurance enhancing the quality of voluntary environmental disclosures: an empirical analysis

In response to investor and public concerns about harm to the environment, companies are increasingly disclosing environmental information. To enhance the quality of corporate environmental disclosures in a largely voluntary context, various stakeholders are also demanding independent assurance. This study uses a stakeholder‐agency theoretical perspective to examine whether the quality of voluntary environmental disclosures is enhanced when assured. This study also examines the difference in the quality of voluntary environmental disclosures when assurance is provided by either professional accountant assurers or private consultants. Our sample comprises listed companies voluntarily disclosing environmental information in stand‐alone reports, annual reports, and websites. We use an index based upon the Global Reporting Initiative (GRI) to measure the quality of company environmental reporting. Results of this matched pairs study show that the quality of voluntary environmental disclosures scores significantly higher for assured companies than unassured companies. For assured companies, the quality is no different when assured by accountants or consultants. Additional analysis provides preliminary evidence that experience improves the quality of environmental disclosures.     

桂梧高速公路马江段施工技术措施

根据本工程的施工任务和特点,以质量目标为宗旨,建立健全包括思想保证、组织保证、控制保证在内的完善的质量保证体系,合理分工,做到各部门、各人员职责分明,使施工的每个环节都处于受控状态,对每个过程都进行质量记录,实现施工全过程的可追溯性。     

企业社会责任报告第三方鉴证标准的研究

企业社会责任运动在全球范围内风起云涌,企业社会责任报告的迅速增加推动了企业社会责任报告第三方鉴证业务的发展。而目前我国企业对外披露的社会责任报告及其提供的第三方鉴证缺乏统一的标准。在介绍了国际上比较广泛采用的三种鉴证标准——G3指南、AA 1000和ISAE 3000的基础上,提出对构建我国企业社会责任报告第三方鉴证标准的相关建议。     

软件评审

参照世界先进标准,结合我国近几年来航天型号软件评审的经验教训,阐述了软件评审的内容、任务、目的,介绍了软件评审的方式方法以及实践中应注意的问题。     

An industry viewpoint on the role of farm assurance in delivering food safety to the consumer: The case of the dairy sector of England and Wales

Food safety, alongside food quality, remains a primary concern of both consumers and those along the whole food supply chain, leading to regulation by government alongside private third party certification. Much has been written about the value of these systems primarily from the perception of the consumer. This paper reports on a study that examined industry perceptions on the regulatory and assurance systems within the dairy sector of England and Wales. It found that the primary producer found value in both systems, although from a food hygiene focus regulation was seen to be more rigorous. Other stakeholders along the dairy food supply chain saw the assurance scheme as more rigorous. All stakeholders recognised the need to reduce duplication in delivering food safety through combining key elements of both systems with the added potential for better communication of both food safety and quality to the final consumer.     

Examining espoused and enacted values in AACSB assurance of learning

The authors explore the disconnect between espoused and enacted values in assurance of learning activities—assessment is said to be encouraged, valued, and rewarded—but is it? The data from an analysis of 200 pages of the contractual rules (bylaws) for reappointment, tenure, and promotion at Central Michigan University demonstrate little emphasis and little reward for faculty engagement in assessment activities. Recommendations for closing the gap between espoused and enacted values are made.     

浅议企业质量体系与标准化体系的关系

介绍了企业标准化体系与质量体系的关系以及在当前市场经济的条件下企业进行质量体系认证的迫切性。同时简要介绍了本企业在进行质量体系认证方面的经验。     

港口物流服务质量研究

运用委托代理理论解释了在组织港口物流过程中可能出现的各种问题，探究了港口物流服务质量的概念。以及在港口物流服务提供者中可尝试推行服务认证作为他们对顾客服务质量的信号，从而保障顾客的利益。     

Climate change mitigation: Carbon assurance and reporting integrity

Concern about climate change has increased the pressure on firms to be accountable for social impact and to report on environmental, social and governance (ESG) performance. Focusing on the view that sustainability-oriented firms are likely to consider wider stakeholder interests and pursue high financial reporting integrity, this paper examines the association between carbon assurance and earnings management. Using a sample of firms listed on the New York Stock Exchange, we find voluntary adoption of carbon assurance (level), carbon disclosure and gender diverse boards are negatively associated with earnings management. Additional tests using different components of carbon assurance (percent and verification) confirm our main results. Our results suggest that firms that voluntarily invest in carbon assurance, carbon disclosure and gender diverse boards are less likely to engage in earnings management and thus have higher reporting integrity. This aligns with the view that firms' ethical concerns translate into higher quality reporting.