Risk factors of enterprise internal control under the internet of things governance: A qualitative research approach

The analysis of credit governance in the digital economy development under artificial neural networks

This paper aims to provide new avenues for innovation in credit governance in the digital economy to provide more reliable credit evaluation solutions for financial, commercial, and social interactions. This paper integrates the potential value of Internet of Things (IoT) technology in credit governance and proposes a credit governance method that utilizes IoT data and an improved Long Short-Term Memory model. The proposed model introduces an adaptive mechanism to monitor changes in data in real-time and automatically adjust network parameters to improve the model performance. Experimental validation is conducted on the University of California Irvine dataset. It is found that the proposed model performs well in terms of accuracy, F1 value, and Area Under the Curve value, with values of 0.9, 0.91, and 0.94, respectively. This indicates that the proposed model has higher classification accuracy and performance in classification tasks while maintaining efficient training time. This indicates that the presented method has potential application prospects in credit governance research.

Empirical Study on the Impact of Government Environmental Subsidies on Environmental Performance of Heavily Polluting Enterprises Based on the Regulating Effect of Internal Control

At present, China's economy is developing rapidly; however, at the same time, it is also bringing more and more serious environmental problems. Although many laws have been established in the country to limit pollution by enterprises-and enterprises are actively saving energy and reducing pollution-the situation is still not optimistic. In 2016, there were 35 cities across the country that exceeded the annual average air quality standard; these regions have been plagued by haze for a long time, which seriously threatens people's health and sustainable social and economic development. Therefore, while pursuing economic benefits and realizing greater value, importance must be attached to environmental performance, especially for enterprises with serious pollution. Using the panel regression analysis method, based on the data of enterprises from 2010 to 2019, this paper empirically analyzes the effects of government environmental protection subsidies and internal control quality on the environmental performance of heavily polluting enterprises, and verifies the nonlinear critical effect of government subsidies and internal control on environmental performance. In addition, this paper also uses the intermediate effect model to verify the mechanism by which environmental subsidies impact the environmental performance of heavily polluting enterprises. Through the empirical analysis, the effects of environmental protection subsidies and internal control on the environmental performance of enterprises with serious pollution are obtained. In the process of environmental subsidy affecting the environmental performance of heavy-polluting enterprises, internal control plays a key intermediary role. In addition, environmental subsidies and internal controls have a certain impact on the environmental performance of heavily polluting enterprises. Through the empirical analysis, it is concluded that there are obvious differences between government subsidies and internal control on the environmental governance effects of heavily polluting enterprises in different regions and with different property rights. Among them, the environmental protection subsidies have the greatest impact on pollution degree in the central region, followed by the eastern region; in the western region, it is not obvious. Secondly, the incentive effect of government environmental subsidies on state-owned enterprises with serious environmental pollution is better than the environmental governance effect of non-state-owned enterprises.

Analysis of the application of artificial intelligence technology in the protection of corporate governance rights and interests

Corporate governance delivers feasible and controlled company operations using a group of common shareholders and appropriate policies. The roles and responsibilities of the shareholders suggest and improve corporate development through monotonous and independent rights. The implication of artificial intelligence provides knowledgeable insights for decision-making and control management. This article introduces a Mutual Consent-based Governance Regulation Model (MCGRM) for dissimilarity mitigation in corporate rule implications. The proposed model exploits transfer learning for balanced rule implication and decision-making. The learning states are defined based on mutual agreement, individual interest, and operational features. Based on the governance policies, the above rules are employed without hindering the pioneer regulations implemented in different periods. Therefore, artificial intelligence technology is utilized for prompt and swift governance decisions in delivering special rights for consumers and shareholders. The performance of this model is validated and verified using data sources related to governance policies from a real-time industry. The impact of varying policy features with dissimilarity is analyzed for varying occurrences. The analysis is given based on the considered data sources for which the classification and its impact over reports, sharing, voting, complaint, and market are analyzed. The availability before and after the proposed improves the above metrics by 10.48, 10.65, 9.78, 13.39, and 9.26%.

Government intervention, internal control, and technology innovation of SMEs in China

Under the innovation-driven development strategy, the improvement of the core competitiveness of enterprises demonstrates increasing dependence on the ability of technological innovation. In this article, data of A-share listed companies in Shanghai and Shenzhen stock markets from 2008 to 2018 were selected as research samples for the analysis of the influencing factors and mechanism of enterprise technological innovation from the dual perspectives of the external economic environment and internal management system based on the use of the fixed-effect model. The results show that government intervention significantly hinders enterprises' investment in resources for technological innovation, and less government intervention can improve the innovation investment of enterprises. The intervention of internal control fails to bring institutional advantages; rather, it aggravates the negative effect of government intervention on enterprise technological innovation. The research enriches the existing academic research results on government intervention, internal control quality, and enterprise technological innovation. The findings provide experience for accelerating the marketization process in China, enterprise governance, and improving the level of enterprise technological innovation.

Sustainable Development: Smart Co-Operative Management Framework

A smart co-operative refers to a co-operative that aims to apply ICT to provide better services and increase management efficiency to meet organizations’ goals through the combinations of ICT technology and business. In this paper, we propose the sustainable development smart co-operative framework, which specifically applies to all types of co-operatives which use information technology in their organization, enabling transformation to improve their services, management, and governance. In addition, we discuss ICT channel creation for improving knowledge, awareness, democracy, and the participation of members, a process in which IT contributes to the accessibility of members and communication between the co-operative, members, and stakeholders. The element design of this proposed framework has considered three key principles, which are (1) smart members, (2) the smart economy, and (3) smart governance. A smart co-operative is a term used to extend the concept of a smart city into co-operative organization to promote a sustainable development approach in the co-operative sector. Therefore, the smart co-operative combines ICT, smart concepts, co-operative business aspects, business models, and innovation. The findings suggest that the smart and sustainable development co-operative framework is suitable for co-operatives, providing a comprehensive framework for value creation through the smart co-operative concept.

A Methodology for Creating a Macro Action Plan to Improve IT Use and Its Governance in Organizations

Information Technologies represent a primary instrument in all types of organizations. However, their use is not always well planned in the public sector. The research proposes a methodology to build a realistic action plan that improves the use of information technology and its governance in public organizations. We conduct a case study using semi-structured interviews to investigate the different views of 8 decision-makers regarding the use of IT and its governance. The findings were analyzed systematically and synthesized into a set of perspectives on the subject. An interference matrix reveals how each view interferes and receives positive and/or negative interference from the others. Based on the matrix, the methodology applies criteria to prioritize the perspectives with the highest potential to improve the use of IT and its governance. The final product of the methodology is an action plan aligned with the vision of the institution’s decision-makers. The plan requires little effort to improve the use of IT and its governance. Seventeen views related to the use of IT and its governance emerged from the interviews. Four views that do not cause or receive harmful interference from other perspectives were selected to guide the plan elaboration. The methodology proved to be efficient for creating an action plan adapted to the institutional reality. According to the managers, the action plan represents with high precision the most urgent needs of the organization, respecting its work capacity and available resources for a project to improve the use of IT and its governance.