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Record W4400428860 · doi:10.5539/jpl.v17n3p65

Study of the Relationship between the Audit Committee and the Supervisory Board in the New Companies Act

2024· article· en· W4400428860 on OpenAlexvenueno aff
Liu Yang

Bibliographic record

VenueJournal of Politics and Law · 2024
Typearticle
Languageen
FieldSocial Sciences
TopicLegal and Policy Issues
Canadian institutionsnot available
Fundersnot available
KeywordsBusinessAccountingAudit committeeShareholderLegislatorCorporate governanceInternal auditAuditCorporate titleCorporate lawFinanceLawLegislation

Abstract

fetched live from OpenAlex

Proposed Amendments to the Company Law was considered and passed on December 29, 2023, marking an important update to the foundational law of China's modern enterprise system. The revision has made in-depth adjustments to issues that are not compatible and harmonized with the development, and seeks to provide a solid legal guarantee for the sustainable development of the market economy through the innovation of the corporate governance system. One of the highlights of this revision is the internal supervision and check and balance mechanism of the company, which introduces a brand-new internal supervision organization in Privately Owned Limited Liability Companies and Publicly Listed Joint-Stock Corporations, Including Wholly State-Owned Enterprises and the Audit Committee under corporate board is responsible for the internal supervision of the company. This major revision, the legislator breaks the traditional supervision two-tier system model, the introduction of a single-tier system supervision model, not only is the legislator of the traditional supervisory board and supervisors exercise of the company's internal supervision rights can not be fully and effectively perform their duties of the disappointment, but also released by the shareholders of the centralism to the director-centered signal.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.023
metaresearch head score (Gemma)0.065
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Qualitative · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.120
Threshold uncertainty score0.239

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0230.065
Meta-epidemiology (narrow)0.0000.001
Meta-epidemiology (broad)0.0000.001
Bibliometrics0.0020.002
Science and technology studies0.0140.013
Scholarly communication0.0110.005
Open science0.0020.003
Research integrity0.0090.011
Insufficient payload (model declined to judge)0.0060.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.110
GPT teacher head0.368
Teacher spread0.258 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designQualitative
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations0
Published2024
Admission routes1
Has abstractyes

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