技术标准合作:高技术企业集群创新研究的新视角

在高技术产业,技术标准非常重要.近年来,技术标准已成为企业研发协作的重要动力和企业集群发展的重要纽带;与此同时,企业集聚的机理也有力地推动了技术标准化及其创新合作.因而,技术标准合作成为集群创新研究的一个新的视角和新的领域.深入探索基于集群的高技术企业技术标准合作机理对于促进企业、产业和区域经济发展具有重要的理论与实践意义.     

教学评价指标的相关分析及标准分排序研究

对我校都是教学质量评价指标进行了相关分析，研究了影响教学水平的各种因素，提出用标准分排序更为合理，并给出具体做法。     

贯彻GB／T19000国家系列标准 做好企业标准化工作

企业标准楷工作通过认真贯彻ＧＢ／Ｔ１９０００族标，实现四个转化，完善企业标准体系，开展质量体系认证工作，为生产具有竞争力的产品提供保证。     

Investigating corporate management lobbying in the U.K. accounting standard-setting process: a multi-issue/multi-period approach

A large body of literature examines the motives of corporate managers to lobby accounting standard-setters. In general, studies confine their examination to single episodes of the standard-setting process (e.g., exposure draft). This article extends the literature by adopting a multi-issue/multi-period approach to investigate corporate lobbying of the U.K.'s ASB. The findings suggest that the extent of corporate lobbying, defined on the basis of the frequency with which companies made submissions to all of the publications issued by the ASB over a six-year period, depends on the size of companies, the debt covenant costs they face and whether they are listed on a U.S. stock exchange. Separate analyses, however, involving (a) the frequency of lobbying on income-related issues and (b) the frequency of lobbying on disclosure issues revealed that, while all these three variables explain lobbying on income-related issues, only size is significant in explaining lobbying on disclosure issues. The results also suggest that the debt to equity ratio is an imperfect proxy for debt covenant costs.     

The Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting*

This study examines the impact of alternative risk assessment (standard risk checklist versus no checklist) and program development (standard program versus no program) tools on two facets of fraud planning effectiveness: (1) the quality of audit procedures relative to a benchmark validated by a panel of experts, and (2) the propensity to consult fraud experts. A between‐subjects experiment, using an SEC enforcement fraud case, was conducted to examine these relationships. Sixty‐nine auditors made risk assessments and designed an audit program. We found that auditors who used a standard risk checklist, structured by SAS No. 82 risk categories, made lower risk assessments than those without a checklist. This suggests that the use of the checklist was associated with a less effective diagnosis of the fraud. We also found that auditors with a standard audit program designed a relatively less effective fraud program than those without this tool but were not more willing to seek consultation with fraud experts. This suggests that standard programs may impair auditors' ability to respond to fraud risk. Finally, our results show that fraud risk assessment (FRASK) was not associated with the planning of more effective fraud procedures but was directly associated with the desire to consult with fraud specialists. This suggests that one benefit of improved FRASK is its relation with consultation. Overall, the findings call into question the effectiveness of standard audit tools in a fraud setting and highlight the need for a more strategic reasoning approach in an elevated risk situation.     

Politics, Processes and the Future of Australian Accounting Standards

The perspective of public interest and interest group theories of regulation is adopted to consider the future of Australian accounting standards following major reforms proposed by the Australian Commonwealth government as part of its 1997 Corporate Law Economic Reform Program (CLERP). Interest groups in the Australian environment are identified. Their lobbying had influenced the initial proposals; and their reactions when the CLERP proposals were published resulted in substantial modifications to the CLERP proposals, which had initially recommendedthat International Accounting Standards (IASs) be adopted as national standards from 1 January 1999.
The role of accounting standards and the structure of standard setting are explored. The political nature of standard setting is illustrated through a review of the CLERP proposals, submissions of various interest groups and the government's responses to them. The central arguments are that key assumptions underlying the CLERP proposals are flawed, and that the CLERP proposals could not achieve the outcomes desired of them.
It seems inevitable, however, that international standards eventually will supplant domestic standards. In the longer term, Australian standard setters seem destined to have a diminished role in the international standard setting arena.     

公关人员应如何理解和实践公民道德规范

本从公关人员的角度，详细地阐述了公关人员遵守公民道德规范的重要性，并重点论述了公关人员具体应如何理解和实践20字规范，为公关人员开展工作、提高自身道德素质指出具体的方向。     

化验室的标准化工作

论述提出了加强化验室标准化工作的重要性，并就化验室标准化工作的内容进行了探讨。     

对《抽油泵》标准的看法和建议

针对SY/T5059—91《抽油泵》标准中存在的缺陷及问题,结合实际提出了相应的修订建议。     

展会知识产权问题探析

随着国际经济一体化的推进及我国加入世界贸易组织，会展业中的知识产权问题日益突出。由于我国知识产权工作起步较晚，基础较弱，加上利益的驱动、监管不严等原因，在各类展会中，知识产权侵权、假冒和滥用现象时有发生。这不仅给知识产权所有者：和广大消费者造成损害．而且还扰乱了会展行业的正常秩序。因此，规范会展知识产权行为，维护会展市：吻秩序，促进会展业健康发展的工作就显得越来越重要。