设备承包商最高管理者在核电项目质量管理中的作用

本文对有关法律、法规、标准中与最高管理者相关条款进行归纳和分析,提出核电设备承包商最高管理者应采用的质量管理方法,为同行了解或解决核电项目相关或类似问题提供参考。     

An examination of ISO 9000:2000 and supply chain quality assurance

ISO 9000:2000 is the latest version of the quality standard developed by the International Organization for Standardization (ISO). The standard aims to evaluate a firm's ability to effectively design, produce, and deliver quality products and services. This version of the standard tries to enhance customer satisfaction by including more top-management involvement and continual improvement. Despite widespread international acceptance, the new standard is surrounded by controversy similar to that surrounding its predecessor, the 1994 version. The literature is clearly divided in its assessment of ISO 9000:2000, which is viewed as either a quality management (QM)-based system or as another paper-driven process that increases risk, uncertainty, and costs. This study utilizes case-based research to address the competing views of the ISO 9000:2000 standard in an attempt to see if a sample of firms in the automotive industry can be positioned within the Miles and Snow [Miles, R.E., Snow, C.C., 1978. Organizational Strategy, Structure and Process. McGraw-Hill, New York] strategic typology. We compare different amounts of quality standard integration and quality assurance in the supply chain of firms with ISO 9000:2000 registration while positing several research propositions.     

Castries Merchandising Inc.

This two‐part case focuses on red flags of attempted earnings management for a St. Lucian company that is moving from 100 percent family‐owned to selling 50 percent of the family's shares to an equity fund. In order to increase the earnings growth rate in the three years leading up to the proposed sale to an equity fund in 2021, the earnings for the most recent three years (2016–2018) have been artificially depressed. The resulting byproduct of the earnings management is the underprovision of income taxes for the past three years, which is detected by the tax authorities in St. Lucia. The student assumes the role of a tax auditor for the tax authority in St. Lucia assigned to audit Castries Merchandising Inc. (CMI), a merchandiser of building products, hardware, and automobile parts. In Part 1 the student is provided excerpts of the financial statements of CMI with some anomalies that have been detected by a software program. In Part 2 the student is provided with further information of excerpts from the trial balance and an interview with the CFO, who is a member of the family ownership group of CMI and also a Canadian CPA registered in Ontario. Drawing on the student's knowledge of auditing, accounting principles, and financial statement analysis, the student's task is to both reassess the income taxes for the years 2016 to 2018 and contemplate how management may be manipulating the financial statements in order to benefit from the planned future sale of CMI's shares to an equity fund.     

Social involvement in environmental governance: The relevance of quality assurance processes in forest planning

Socio-environmental policy issues are characterized by inherent scientific uncertainty, ignorance and frequently by social discrepancies. Lack of recognition of the complexity and uncertainty of environmental issues has given rise to problems that have cast doubt on the adequacy of the science for policy model and traditionally employed evidence-based policy, thus leading to a crisis in science. In this context, there is a need for quality assurance procedures to assess policies and measures resulting from decision-making in environmental governance issues.Involving quality assurance in decision-making processes recognizes the different types of uncertainty related to an issue and the limits of problem-solving analysis. This approach requires participatory methodological frameworks in which stakeholders analyze the robustness of the assessment process used as well as the validity of assessment results. The approach considers governance as being a relative term depending on the historical, social, economic, political, environmental and cultural context in which it is developed.A participatory methodology is applied to an assessment of forest track alternatives on the island of Tenerife (Canary Islands). In this study, a social sensitivity analysis explores the social validity of this assessment through the concept of quality understood as ‘fitness for use’. Such a methodology facilitates processes of dialogue and consensus needed in decision-making in conflictive situations. As a result this methodology should serve as a reference for other places with similar situations.     

基于PDCA的高职院校石化类专业顶岗实习质量管理研究

顶岗实习是高职院校教学活动的重要一环,但在实施的过程中却存在诸多问题。文章将基于PDCA循环理论,以广州工程技术职业学院应用化工技术为试点专业,设计并实施了一套全新的顶岗实习方案。方案按照“计划—执行—检查—处理”四个阶段进行设计,在执行阶段又对每一个小的实习模块运用PDCA循环理论,以“大环套小环”的方式,将PDCA循环理论全面应用到顶岗实习的管理中来。实践表明,该理论能够较好地应用于顶岗实习的质量管理,能够切实提高学生的实习质量。     

Business Ethics in the Curriculum: Assessing the Evidence from U.K. Subject Review

The growth of U.K. business ethics education has been charted at the course or micro level by Mahoney (1990) and Cummins (1999) using postal questionnaires. These surveys, normally restricted to elite providers, have not revealed the relative importance of business ethics in the business school curriculum. In the 2000–2001 subject review of business and management programmes conducted by the U.K. Quality Assurance Agency for higher education (QAA), 164 business and management programmes were required to summarise their aims and objectives. Examination of this data using QSR-N6 software shows that only 14 made explicit reference to ethics. Church Colleges of Higher Education were disproportionately represented, indicating the importance of institutional context to curriculum development. An analysis of espoused aims in relation to business ethics suggests that cognition in business ethics is largely conceived as part of a broad contextual comprehension of the business environment rather than an understanding of theoretical constructs. The expression of aims in business ethics is more frequently characterised by affective or attitudinal verbs/nouns with a close link to the promotion of value positions, such as multiculturalism and environmentalism. It is concluded that business ethics occupies a more marginal position within the curriculum than previous studies have suggested.     

Arbitrage Possibilities in Conflict Situations

This paper argues for a new theoretical methodology that delivers best bet decision outcomes in contexts where issues are contested. Governed by the procedural parameters of such a Generalised Decision Assurance Methodology, a multi-criteria decision modelling approach is proposed that allows for the identification of arbitrage possibilities that emerge at the interface between conflicting sets of interests. Such possibilities are then exploited to secure a solution set that is maximally justifiable to both parties.     

小型水利工程质量管理分析

目前,基层水利主管部门组织建设的工程多以小型为主,参与建设的各方资质较低或根本无资质,许多工程由村或农民自营,工程质量管理常常不被重视,其做法多数欠妥。虽然这类工程单项规模小,但总体数量多,我们也不可忽视其质量。     

浅谈国际工程中的质量保证与质量控制

阐述了管道局在国外管道施工中如何按照质量管理体系的要求,结合国外当地业主的要求进行设计、物资采购、施工工艺的质量控制,以确保为业主交付一个高质量的,达到国际标准要求的满意工程。     

保险市场违法违规行为分析

良好的保险市场秩序,是保险业健康发展的必要条件。近年来,随着我国保险业的持续高速增长,保险市场违法违规行为也在不断增多,扰乱了保险市场正常秩序,影响到我国保险业的可持续发展。本文从保险产业链的角度分析我国保险市场存在的问题,进而提出应对思路,期望能对我国保险业的实践和理论研究有所裨益。