技术服务企业实施QHSE管理体系的探讨

QHSE管理体系是质量、健康、安全、环境为一体的管理模式。该管理体系的建立使企业内的职责和权限更明确、清晰．为企业节省了大量的审核时间及审核经费，为企业带来了经济效益。结合企业管理现状，通过对管理体系的具体分析．提出企业实施QHSE管理体系的几点建议。     

对我国石油企业质量、安全管理模式的思考

随着我国加入WTO和市场经济体制的逐步完善、石油石化的上市与重组，我国油田企业的经营环境发生了很大变化如何在国内国际市场竞争中获胜，对我国油田企业的质量、安全、环境管理水平提出了更高的要求。主要探讨了我国石油企业质量安全管理问题．为我国石油企业选择质量安全管理模式提供理论依据。     

重油催化裂化装置安全评价

运用道化学公司火灾、爆炸危险指数评价方法对广州石化重油催化裂化装置进行安全评价，定量地认识该装置的危险性，提出安全建议。     

Management's Materiality Criteria of Internal Control Weaknesses and Corporate Fraud: Evidence from China

This paper investigates the determinants and consequence of Chinese listed companies' first-time decisions on materiality criteria for internal control weaknesses, which have been observable beginning from the 2011 annual report. Although pretax income is most commonly used as the benchmark for materiality, revenue is also used as a popular alternative. Revenue is more susceptible to manipulation, as it has a much larger financial amount than pretax income. We argue that unethical managers prefer not to disclose material weaknesses by manipulating the materiality criteria to justify non-disclosure of a potentially material weakness. Consistent with this opportunistic incentive, we find that when companies committed fraud in the previous year that remains undetected, their management is more likely to use revenue (rather than pretax income) as the first-time benchmark and to set a higher revenue-based materiality threshold as well. Moreover, once the materiality metrics are set, the first-time revenue-based materiality threshold is significantly and positively associated with subsequent incidence of corporate fraud, which suggests that setting deviant and loose materiality metrics leaves room for the management to engage in future misconduct.     

Measuring and improving safety culture in organisations: an exploration of tools developed and used in Belgium

To support organisations in addressing their safety culture, practical tools have been developed worldwide. Based on such practical tools, it is possible to measure where an organisation is situated regarding its safety culture in order to identify priority areas, formulate appropriate improvement strategies and determine changes over time. In this paper, it is examined which practical tools to measure and improve safety culture are provided on the Belgian market. In total, 15 Belgian tools were identified, of which 8 agreed to cooperate. Amongst the included tools, there is a lot of variation regarding the methods to diagnose the safety culture and the overall procedure to improve the safety culture. The importance to adapt the tool to the specific needs and context of organisations is acknowledged in most of the tools, as well as the importance to use a multi-method approach to measure the safety culture. Also, it is recognised that all hierarchic levels should participate during the process of diagnosing the safety culture. A point of attention is this overall participation during the validation of the results of the diagnosis, and the priority setting of the recommendations, which is mainly done by the higher management. The development of the Belgian tools is based on experience with a focus on direct practical application, which leads to the fact that none of the tools are validated through scientific evidence. Another point of attention is that organisations pay too little attention at the continuity of safety culture research. And finally, the question can be raised if the safety culture tools actually address the concept ‘safety culture’, or if they address only a subset of the concept. When safety culture is addressed, a comprehensive approach should be used, where technological, organisational, human and external aspects are taken into account as interacting and interrelating elements.     

Owning and testing smoke alarms: findings from a qualitative study

Reducing injury and death in house fires is an important public health intervention activity with the presence of an operating smoke alarm widely considered an important way of reducing harm from fire. Yet despite a number of initiatives and fire-safety campaigns, a number of households at greater risk of domestic fire fail to have a functioning alarm. This paper provides empirical insight into everyday experiences of owning, maintaining and testing smoke alarms among a purposive sample of individuals identified as being less likely to own a functioning smoke alarm. Analysis from focus group data identifies a number of reasons why individuals may not own or test an alarm, and provides new insight into how fire risk is understood in the context of a range of competing, and potentially more prominent, individual and household risks. We suggest that while initiatives that aim to reduce fire injury and death should be continued, their success, and indeed future research on fire risk, should pay attention to the mundane and everyday contexts within which individuals currently rarely reflect on their risk of experiencing a domestic fire.     

制造业习性成本结构和经营安全程度分析

本文以制造业上市公司为研究对象,从收入动因成本中分解出收入动因固定成本和收入动因变动成本,进而计算出习性成本结构指标、保本点指标以及经营安全程度（安全边际率）指标。通过习性成本结构和经营安全程度分析可以得出以下研究结论：（1）以收入动因成本和营业净收入为基础进行的习性成本结构和经营安全程度分析是合理的、可靠的;（2）制造业整体上变动成本比重较高,行业整体营业净收入中变动成本比重为89.44%;（3）制造业整体经营风险较低,行业整体安全边际率为77.71%,处于“很安全”的范围。     

Incentives for cattle producers to adopt an E. Coli vaccine: An application of best–worst scaling

E. coli O157:H7 is an important source of foodborne disease. The E. coli pathogen occurs naturally within the rumen of livestock (including cattle) and does not affect the health of the cattle, however, can be a source of cross-contamination during food processing or environmental contamination of drinking and irrigation water supplies. A vaccine to reduce the risk of cattle shedding E. coli is licensed for use in Canada and the US, however, adoption of the vaccine by cattle producers has been extremely low. Using data from a survey of cow–calf producers in western Canada, the influence of a set of thirteen incentives to encourage adoption of the vaccine is examined using Best–Worst Scaling. Incentives include policy interventions, market/supply chain incentives, production protocol incentives, and producer reputation incentives. Heterogeneity in producer responses to the incentives is evident and is further explored with a Latent Class Cluster analysis. Results suggest that a ‘one size fits all’ policy to encourage adoption of an E. coli vaccine by cattle producers may be challenging.     

A game of give and take: The introduction of multi-layer (water) safety in the Netherlands and Flanders

At the beginning of the 21st century, the Netherlands and Flanders introduced a risk-based approach to flood risk management (FRM), labelled as multi-layer (water) safety. In contrast to a flood defence approach, risk-based management stresses the need to manage both the consequences and probability of a flood. The concept has developed differently in the two countries, as we conclude from a discursive-institutionalist research perspective. The Netherlands is characterised by a high institutionalization of the traditional flood defence discourse and a more closed policy arrangement, whereas in Flanders, the flood defence discourse is less institutionalized and the arrangement is more open. In both countries we see an opening of the arrangement preceding the establishment of multi-layer (water) safety, but at the same time, actors stress different aspects of the concept in order to increase its compatibility with the existing policy arrangement. In the Netherlands, the focus is on probability management, in Flanders on consequence management. In the Netherlands, multi-layer (water) safety as a concept could be established because it stabilises the system in the short-term by reinforcing the importance of flood defence, whereas in Flanders, policymakers were receptive to the concept because it supports a shift of responsibility towards actors outside traditional water management.     

关于食品安全问题的几点思考

食品安全从社会层面来看,不仅是公共卫生问题,而是社会问题、政治问题,甚至是社会安定团结问题。因此,食品安全问题科学管治意义重大。针对目前的治理现状,笔者从立法、市场行为价值取向、执法监管及媒介引导四个角度进行了思考,并对这些问题提出了建议性意见。