Who is Surfing the Net?

Abstract

Unlike the traditional print and broadcast media, which have long-established advertising measurement standards, Web advertising is still in its infancy and lacks widely accepted standards of measurement. This article looks at the major firms offering Web measurement and auditing services for advertisers. It also discusses recent attempts by several industry groups to devise universally accepted standards. By the millennium it is expected that the Web advertising measurement industry will have grown up and will be delivering the audited numbers that clients and agencies will be demanding.     

浅析国际劳工标准对我国对外贸易的影响

我国拥有丰富的劳动力资源,长期以来主要大量出口劳动密集型产品,因而,不可避免地被要求接受有关国际劳工标准的审核。国际劳工标准与国际贸易挂钩己经演变成为一种无法改变的趋势。这种趋势,一方面使得国际劳工标准在我国逐步推广,另一方面也给我国的对外贸易带来正反两个方面的重大影响。本文重点分析国际劳工标准与国际贸易挂钩的趋势给我国对外贸易带来的正反两个方面的影响,提出企业和政府应对此趋势的对策。同时,希望对相关的研究提供参考。     

食品国际贸易的官方标准与私营标准——兼论与SPS协议的关系

食品安全是食品贸易中的焦点问题,受到发达国家官方标准和私营标准的共同关注。文章从官方标准和私营标准的内涵出发,阐述了二者的发展趋势及相互关系,分析了用于约束官方标准的SPS协议的主要原则及私营标准与SPS协议的冲突之处。研究发现,发达国家食品安全的官方标准和私营标准均越来越严格,私营标准比官方标准更为广泛和严格,私营标准尚不受SPS协议约束,且在科学依据、透明度、等效性等方面违背了SPS协议的原则。     

对BISFA新版标准要求的研究

本文主要对BISFA2000以后修订的部分常用的标准进行了研究,指出了新旧标准的主要区别,通过了解国外标准的发展趋势,为制订新标准作好准备工作。     

Trade and labour standards: theory and new empirical evidence

Recent trade negotiations, both at the regional and multilateral level, have seen a resurgence of the issue of trade and labour standards. Labour interests in high-standards countries argue that low labour standards are an unfair source of comparative advantage, and that increasing imports from low-standards countries will have an adverse impact on wages and working conditions in high-standards countries, thus leading to a race to the bottom of standards. For low-standards countries, there is the fear that this is just a form of disguised protectionism and that the imposition of high labour standards upon them is equally unfair since it will erode their competitiveness, the latter being largely based on labour costs. Our objective in the present paper is to cast some light on the above debate from both a theoretical and empirical perspective. In particular, we first discuss some possible theoretical links between labour standards and comparative advantage through their effects on the terms of trade. We then investigate empirically the relationship between labour standards, comparative advantage and export performance. Overall, our empirical results suggest that caution should be exercised before drawing broad conclusions on the magnitude and direction of these effects.     

各国会计准则趋同的路径选择及其借鉴

在经济全球一体化的影响下,各国会计准则目前正呈现出全球趋同的发展趋势。然而,由于各国的经济市场化程度、法律体制及人们认识上的差异,导致它们在向国际会计准则趋同的道路上选择了不同的制度变迁路径。本文旨在以制度变迁理论为基础,比较各种制度变迁路径的优缺点及世界各主要国家会计准则变迁的路径特征,以便从中总结经验与教训以及对我国未来会计制度改革的借鉴意义。     

EC standards process: Why U.S. firms should participate

New European Community product standards and certification rules will have a major impact on US. sales there in coming years. With stronger European growth and the lower US. dollar creating broad opportunities for US. exporters, businesspeople must actively participate in the standards-setting process by commenting upon technical positions and draft proposals, both in the national standards organizations and in Europe-wide standards bodies.     

浅谈绿色壁垒及中国的对策

绿色壁垒在很大程度上影响了我国的对外贸易。从短期看,绿色贸易壁垒提高出口产品的成本,将会削弱产品的竞争力,影响企业出口经营效益。从长期看,则有利于提高产品的竞争力,有利于生产国和消费国的环境保护。我国要尽快建立外贸环境技术标准信息系统,加快制定和完善中国各类商品生产和销售中有关环境保护的技术标准和法律规范,增加对绿色产业投入,推行清洁生产,加强环保教育,坚决抵制贸易保护主义,建立自身绿色壁垒,促使对外贸易的环境管理和国际环保法规的惯例接轨。     

国际投资中污染产业转移的实证分析

国际投资中污染产业转移的问题受到了发达国家和发展中国家的普遍关注。理论分析认为,由于各国的环境标准存在差异,因而导致污染产业从环境标准高的国家转移到环境标准低的国家。在实际中是否存在这种现象以及转移的范围及程度多大则需要实证分析来验证。本文的实证分析表明:环境标准与污染产业转移之间并不存在必然的联系。     

船舶舾装应与我国造船业同步发展——中国船舶舾装产品及其标准发展趋势探讨

船舶舾装产品涉及面广、规格品种繁多、需求量大,是船舶建造中不可缺少的组成部分。因此,舾装设备的标准化对于统一船舶配套产品的设计、生产制造、检验和使用有着十分重大的意义。 国内发展     

新企业会计准则的主要变化及对企业的影响

新企业会计准则已于2007年1月1日在上市公司正式实行。它的发布和实施,使我国会计准则与国际会计准则之间有了实质性趋同,给会计实务带来了诸多的挑战与机遇,同时对我国企业也将产生重大影响。特别是公允价值概念的适度引入及债务重组准则,对企业利润的影响是重大而深远的。     

与国际持续趋同：国际板选择会计准则的基础

通过对我国会计准则与国际财务报告持续趋同会降低国际板会计准则选择难度问题分析，发现加快实现我国会计准则与国际持续趋同，是促使国际板选择我国会计准则的条件，是有利于保护国际板各方利益相关者利益的重要举措，也可为中国的投资者便捷地评判投资对象与作出决策提供依据。     

国际贸易与劳工标准挂钩的模式比较研究

虽然在世界贸易组织框架内是否将国际贸易和劳工标准挂钩争论激烈,但由于该问题的现实性,国际贸易与劳工标准挂钩已出现多种实现模式并存的局面。文章对现有的国际贸易和劳工标准挂钩的主要模式从约束性、经济性和有效性方面进行了比较研究,认为各种模式有其特点和适用范围,模式发展的近期方向将是ILO和WTO的充分合作模式。     

《小企业会计准则》在执行中存在的问题及对策研究

调查发现,《小企业会计准则》自执行以来存在很多问题。其主要表现是:实施《准则》的制度环境不完善,各地对实施《准则》的培训力度不够,小企业主对《准则》的认识度不足等。各地相关部门应强化《准则》执行的制度环境建设,完善小微企业税收优惠政策,强化《准则》培训工作,使小企业主真正意识到实施小企业会计准则的益处,提高企业对实行《准则》的自觉性,以促进《准则》的顺利执行。     

论环境标准政策对我国国际贸易的影响及应对策略

随着国际贸易的深入开展，不同的环境标准有利于保护生态，但过高的“环境门槛”也阻碍了贸易的进行。本文探讨环境标准对我圈圆际贸易的影响，以及我国该怎样应对这一非关税壁垒从而保证贸易的平稳发展，经济的持续增长。     

Ethical standards,attitudes toward risk,and intentional noncompliance: An experimental investigation

Prior research has investigated the influence of decision maker characteristics on decision choice. This research examines the effect two personality traits of taxpayers, attitude towards risk and ethical standards, on intentional noncompliance. A taxpayer who is more (less) ethical will have lower (greater) intentional noncompliance, while a taxpayer who is more (less) risk averse will have lower (greater) intentional noncompliance. However, this study also found significant correlation between risk attitudes and ethical standards. This is because tax evasion is not just a gamble which can be explained by merely considering the risk variable. To understand tax evasive behavior better requires incorporation of noneconomic factors in the analysis, such as ethical standards, although risk attitudes may be an important explanatory factor. The current research suggests that individuals with lower ethical standards will have more intentional noncompliance. However, since ethical standards are correlated with attitude toward risk, the Internal Revenue Service (IRS) can partially overcome the influence of ethics by making the tax audit environment more uncertain. Thus, the research results justify the decision of the IRS not to release all its audit parameters because it makes the audit environment less uncertain.Dipankar Ghosh's research interests are in judgment and decision making, transfer pricing, and negotiation. He has published inDecision Science, Journal of Conflict Management, International Journal of Accounting, andJournal of Management Accounting Research.Terry L. Crain's research interests are in tax policy, tax equity, and the effects of taxation on taxpayer decision. He has published inDecision Science, International Journal of Accounting, andJournal of the American Taxation Association.     

海峡两岸首次节能灯能效检测技术比对与分析

介绍海峡两岸首次节能灯能效检测技术比对过程,分析两岸节能灯标准要求、能效检测方法差异、比对结果等,为今后两岸全面开展商品检验技术、检验标准领域的合作、检验结果的互认及促进两岸间的经贸发展奠定良好的基础。     

Consumer interest in safety related standards for European consumer products

In this paper the role of consumer products in contributing to accidental injuries and the need for concrete measures to improve product safety are highlighted. In connection with these measures, the importance of standards will be discussed, and in particular the need for a strong consumer input in the developmental process of new standards. Suggestions for strengthening consumer input in standardization work, in particular in the field of product safety, are presented.     

资产减值准则的国际比较及我国实施的难点

资产减值准则的发布与即将实施,将对上市公司资产及利润真实性的披露起到一定的积极作用。本文在对各国资产减值准则进行比较的基础上,提出了我国资产减值准则实施过程中的难点及应注意的问题。     

应诉反倾销视角下的会计准则协调现状调查分析

在相关法律框架下,企业应对(包括规避)反倾销的的成败,从某种意义上讲,取决于应诉企业快速响应的态度和所提供会计信息(或会计数据)的支持效力。换言之,提高符合反倾销调查的会计信息(或会计数据)质量,需要逐步消除我国会计准则与国际会计准则的差异,研究市场经济地位对会计准则以及欧美等控诉国对我国市场经济地位的要求等问题。基于此,从三大模块内容,采用电子邮件调查、实地发放纸质问卷调查的形式,调查分析了应诉反倾销视角下的会计准则协调现状。并据此提出了完善应诉反倾销会计准则协调的建议。