“免疫系统”理论下审计质量控制研究

审计质量是审计特性满足审计要求的程度,审计质量控制是保证审计质量的关键,也是审计成功转型的一个重要因素。在免疫系统理论下,审计本质、目标、特征决定了审计质量的本质、目标和特性,审计质量控制具有自我控制、绩效控制、风险控制特征。审计质量控制是一项系统工程,以控制环境、控制活动以及对控制的监督为要素构成审计质量控制框架。     

对当前水利工程施工质量控制的分析

阐述了水利工程施工质量控制的原则及三个施工阶段的质量控制,主要包括：事前质量控制、事中质量控制、事后质量控制三大方面内容。提出施工质量控制是整个施工过程控制的重点,也是施工单位进行现场施工管理的核心。     

灌注桩施工质量控制方法研究

基于在成孔灌注桩基础企业多年的工作实践经验和教训,从企业对项目的质量控制和项目自身的质量控制方面入手,从项目质量事后处理到项目质量事前控制、事中控制和事后控制,提出了控制办法;从项目质量的粗放型控制到关键工序、重点工序控制,提出了质量控制方法.     

会计师事务所质量控制之我见——从质量控制准则的新变化角度分析

文章从质量控制内容、质量控制目标、质量控制制度要素、质量控制强度等方面分析新准则的进步,并就我国会计师事务所如何适应质量控制准则的变化,加强质量控制提出了几点设想和建议。     

浅谈水利工程施工阶段的监理工作体会

从施工准备阶段的质量控制、施工过程阶段的质量控制、竣工验收阶段的质量控制、监理工程师质量控制的方法、施工阶段投资控制、施工阶段进度控制等方面,阐述如何做好水利工程施工阶段的监理工作。     

电子商务环境下供应链质量控制特征与方法

在电子商务环境下,供应链质量控制与传统的质量控制在特征和方法上均有所不同,有效的质量控制方法是保障供应链成功运营的基础和关键。文章分析了供应链质量控制的内涵和特征,提出集成质量控制、分布式质量控制与虚拟质量控制是电子商务环境下供应链质量控制的有效方法。     

工程项目管理中的质量控制——项目施工质量控制

随着建筑业的发展,建筑工程的质量就更为引起关注.从施工事前的质量控制,事中的质量控制、事后的质量控制等几方面阐述了施工中质量的控制方法,并提出了建筑工程施工质量的控制意见.     

浅谈电力工程建设项目实施阶段的质量控制

作者以电力工程建设项目的质量控制为主要研究对象,通过对我国电力工程建设项目的分析,提出电力工程建设项目的质量控制要贯彻ISO9000标准,建立工程项目质量体系和质量控制模型,采用动态的PDCA循环原理,从工作质量、工序质量、产品质量和事前控制、事中控制、事后控制三个阶段入手,控制影响工程质量的因素、关键工序和工程重点部位,充分利用现代化管理手段,加强建设单位、承建单位和监理单位对质量的控制,实施全方位的质量管理.     

浅谈水利工程施工监理质量控制

在水利工程中,施工质量是一个至关重要的内容。监理工程师在施工现场进行工程控制管理的应从质量控制、进度控制以及投资控制出发,其中质量控制是监理工程的核心内容。本文将结合监理质量控制,主要阐述水利工程施工阶段质量控制的具体措施。     

对于混凝土质量控制的几点认识

工程建设的质量取决于科学、有效的质量检测与控制方式、方法和评价标准。而混凝土工程的质量控制尤为重要，其质量的检测与控制是工程建设者所必须熟知的。就混凝土结构物的质量控制，依据《施工技术规范》和《质量评定标准》，从混凝土原材料、配合比、施工、养护等方面就质量控制的方式、方法以及措施浅谈几点认识。     

Development in Information and Communications Technology (ICT) Statistics at the Australian Bureau of Statistics

This paper outlines the ICT statistical developments that the ABS has undertaken over recent years. These developments have been on both the supply side (ICT industry) and the demand side (use of IT by sector). The content of ABS ICT surveys has changed significantly over the last few years and are expected to develop further in line with industry changes and emerging policy needs.
Recent developments in household collections have been the inclusion of IT use questions in the 2001 Census of Population and Housing and in various ABS social surveys such as Children's Participation in Culture and Leisure Activities. Annual business IT use surveys are now conducted and include topics such as Internet commerce and IT security. Biennial ICT industry surveys are conducted to provide data on ICT production, imports and exports, ICT industry employment, performance and structure information. An Internet activity survey is run every six months and provides regional Internet access details and infrastructure details on Internet service providers.
A major development for 2002–03 will be the compilation of an ICT satellite account. ABS intends to produce an ICT Information Development Plan to guide its future statistical development work in the ICT field.     

Value at Risk in the Suburbs: Eminent Domain and the Geographical Politics of the US Foreclosure Crisis

Several US counties and local governments have recently considered a novel solution to the foreclosure crisis. They plan to use eminent domain to compel the owners of mortgage debt—and specifically of private‐label mortgage‐backed securities—to sell the debt to the government at a price reflecting the loan's market value. The government would then restructure the debt and resell it to new investors. The plans are striking because—in contrast to both development‐driven eminent domain and the federal subprime bank bailout—they would force investors to assume asset devaluation and increased long‐term risk. Notably, the plans have emerged as an instance of financialization‐focused politics in suburbs and suburban cities of color, specifically majority‐black and ‐Latino/a suburbs. Local support for the plans, we argue, is rooted in the long‐term disinvestment of these ‘suburbs of exception', which became targets of subprime lending and eventually sites where the ‘financial exception' has been localized. But these demographic shifts, fragmentation and fiscal pressures have at the same time created a suburban political terrain in which the plans have gained their strongest political support.     

Towards a Theory of Serendipity: A Systematic Review and Conceptualization

Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research.     

Accountability of NGOs in Bangladesh A critical overview

NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders.     

Towards an Asian model of human resource management? A comparative analysis of China,Japan and South Korea

There has been much discussion regarding the possible decline and weakening of national systems of human resource management (HRM). Yet, culture and institutions are often cited as the major stumbling blocks to this outcome. Such constraints may dissipate in the analysis, particularly if ‘regional clusters’ are considered where geographic and cultural closeness and ‘openness’ to similar economic pressures exist. In such cases, it might be postulated that convergence in HRM will occur. We argue that China, Japan and South Korea represent such a cluster. This article examines these countries, to see if a degree of convergence is taking place and if it is towards an identifiable ‘Asian’ model of HRM. A model of change is presented that distinguishes between levels of occurrence and acceptance. Details of the development and practice of HRM in each country are then set out. The article ends with a discussion and implications section and a brief conclusion.     

The Creation of the Office for National Statistics

A new Office for National Statistics was created in the United Kingdom in 1996 following a series of developments designed to strengthen the relevance and integrity of statistics. This paper describes these fundamental changes and sets out a blueprint for future progress. It also sets current developments in the United Kingdom in an historical and international context.     

What helps? Women engineers' accounts of staying on

We have considerable understanding of the obstacles that women engineers encounter and the reasons that they leave the field, but we know less about what enables them to remain. Adopting an interpretivist approach, this article examines how a group of British women engineers in two FTSE 100 companies account for “staying on” in their male‐dominated work settings. We delineate four specific forms of help that facilitate women's retention in the field. We argue that exposure to help leads to women developing a habitus that enables them to continue working in engineering. To conclude, we draw on our findings to outline HR practices that will facilitate supportive relationships in the workplace and pave the way towards developing more positive organisational climates.     

论现代物流企业的发展观

物流业经过诸多年的发展目前已经成为最热门的行业之一,物流企业的注册数量也与日俱增,达到前所未有的规模。毋庸置疑,任何企业都希望自己迅速做强做大,并成为真正现代物流企业的典型代表,要实现这一目标一个首要问题就是要解决现代物流企业的发展观问题。     

浅谈大体积混凝土裂缝的控制

大体积混凝土的裂缝问题是实际工程中长期困扰工程技术人员的问题,其控制技术的研究是混凝土结构研究的热点问题,具有重大的学术价值和潜伏的工程背景。     

Supply Chain Strategies in the UK Fashion Industry—The Rhetoric of Partnership and Realities of Power

This paper focuses on the fashion industry, one characterised by issues such as dramatic shifts in the scale and power of major retail buyers in the market, the advent of retailer own brands, and the nature of sourcing and supply chain decisions, issues that are increasingly global in nature. The aim of this research is to explore the nature of relationships between UK high street multiple fashion retailers and their contracted suppliers, many of whom are entrepreneurial firms by most definitions of the term. Four core themes emerge from the literature and provide a framework for the research, namely, power, process, partnership, and people. The research approach was qualitative, and conducted over a period of twelve months. The paper ends with an agenda for future research.