企业标准编制要点探讨

新产品的出现,同时伴随着新标准的编制,企业标准的编制必须要符合产品的实际要求,符合产品特性的要求,对格式的统一、标准的适应性、规范术语的解释、指标的制定、检验方法的确定及可能的发展方向都应建议考虑,这样才能使制定的企业标准有效地对产品从原材料验收、产品指标特性检测、产品验收等方面起到实际的指导与把关作用。     

国际间政府采购技术规范体系框架的构建

《政府采购协议》（Government ProcurementAgreement，GPA）是WTO管辖的单项贸易协议，是各缔约方对外开放政府采购市场，以实现政府采购国际化和自由化的法律文件。我国于2007年12月正式启动了加入GPA谈判。文章深入分析了WTO《政府采购协议》（GPA）有关技术规格的规定及GPA成员国技术规范体系，通过剖析国际间政府采购关键技术节点，以功能和性质为依据构建了我国国际间政府采购技术规范体系框架。     

碳标识和环境标志

国际标准化组织环境管理标准化技术委员会（ISO/TC 207）自1998年以来先后发布了环境标志、生命周期评价等一系列有关环境管理的国际标准。近年来,为积极应对气候变化,该委员会又针对温室气体管理陆续制定了组织和项目层面温室气体排放以及产品碳足迹方面的国际标准。＂碳排放＂、＂碳标识＂、＂低碳技术＂和＂低碳发展＂等新概念、新政策正在成为世界各国环境管理专家和学者密切关注的议题。文章对环境标志和碳标识的内在关联进行了比较,分析了我国碳标识制度的发展趋势,并提出未来寻求环境标志和碳标识联合实施的策略和建议。     

国内外房间空调器产品标准简要对比

本文阐述了房间空气调节器产品的国际标准、国外先进国家标准和我国房间空气调节器国家标准的情况,通过简要对比,希望为空调器厂商的产品出口提供技术参考。     

我国旅游标准化发展状况研究

标准化对旅游业提高行业素质和增强国际竞争力具有重要作用。文章将我国旅游标准化发展进程划分为3个阶段，描述了各阶段的特征；并从发展战略化、建设体系化、实施区域化及推广综合化4个方面分析了其发展态势，提出协调标准更新周期、加大标准执行力度、实施超前标准化、加强区域旅游标准协调互认4点对策。     

A critical examination of the ability of ISO 9000 certification to lead to a competitive advantage

The ISO 9000 series of standards has formalized systems for evaluating the ability of any firm to consistently design, produce, and deliver quality products and services. Despite its widespread international acceptance, ISO 9000 is surrounded by controversy and criticism. The literature is clearly divided in its assessment of ISO 9000, which is viewed as either a variant of Total Quality Management (TQM) or a paper-driven process of limited value. The primary objective of this article is to address the competing views of the standard in an attempt to show that ISO 9000 certification can be leveraged into a competitive advantage.     

基于生命周期分析的绿色供应链管理研究

绿色供应链管理被认为是企业实现绿色化的最有效的工具之一。生命周期分析是对产品或服务在其全生命周期内各个阶段对环境影响识别和评价的一个工具,文章首先分析了生命周期分析与绿色供应链管理的概念及两者之间的并行性关系,然后对生命周期分析在绿色供应链管理的应用领域、模式及设计进行了分析研究。     

The new workplace: change at work in Ireland

This paper examines new forms of work organization in Ireland, their incidence, shape and origins. Using data from a recently conducted national workplace survey it is timely on two counts: it provides for the first time reliable data on key dimensions of work reorganization. Previous research findings, which have relied on company listings for their sampling frames, have been of questionable statistical provenance. Second, from this more reliable statistical base, the paper seeks to question the popularly held contention that the radical shift in fortunes enjoyed by the Irish economy in recent years is, in no small measure, due to workplace innovation. In addition, the paper examines the factors associated with new work practices. Three variables stand out as exercising particularly robust effects: establishments in 'high-tech' sectors of the economy, financial services and competitive strategies that give emphasis to product and service customization. Finally, the paper attempts to locate patterns of workplace change in Ireland within the wider international literature.     

Determining the parameters of statistical tests by fuzzy constraints

In this paper an approach is presented how to determine the parameters of statistical tests by means of fuzzy constraints on the probabilities of the errors of type I and of type II and on the sample size; here the case of single sampling is considered. A general upper bound for the sample size of an optimal test is derived. Furthermore, the approach is illustrated by two applications: the determination of an optimal one-sided Gauß-test and the determination of an optimal test on a fraction particularly important in acceptance sampling.     

Product chain collaboration for sustainability: A business case for life cycle management

Life cycle management (LCM) is frequently described as a holistic sustainability perspective along the product chain. It has mainly been a company internal practice. However, recent developments reveal a new type of LCM where companies collaborate in product‐chain‐specific initiatives. This raises questions concerning why corporations extend “corporate LCM” toward “product chain LCM”. Here, we explore rationales and challenges for corporations engaging in one such coalition: The Sustainable Transport Initiative. The study covers five companies in different product chain positions and practitioners in different corporate functions. The results show a broad range of rationales for engaging in product chain LCM, related both to self‐interest and a shared interest in the product chain. The importance of the “business case,” both for the individual companies and the product chain, is identified. The importance of sustainability managers as actors and as facilitators in discussions between managers from different corporate functions is also identified.     

PFA管材标准研制打造国际一流品质

如何提升具有耐腐蚀、良好机械性能的全氟烷氧基含氟聚合物（以下简称PFA）管材的产品质量，以满足高端用户需求？文章通过对借鉴ASTMD6867标准，结合以往生产经验和现有的企业标准进行比较研究，制定出PFA管材可操作性强、具有国际先进水平的企业标准的过程和重点要素进行了阐述，并进一步说明采用国际标准对企业发展的重要意义。     

货物分类标准及其与政府采购分类标准的关系研究

我国正就加入《政府采购协议》展开国际谈判。货物作为GPA谈判的重要对象之一，货物分类标准具有重要的意义。文章通过对国际上目前已有的货物分类标准进行总结，深入挖掘货物分类标准与政府采购货物分类标准的关系，同时结合我国现有的政府采购分类标准，为我国建立政府采购货物分类标准提供了建议。     

The management of international development projects: Moving toward a standard approach or differentiation?

International cooperation supplies international aid to developing countries and emerging economies, typically through projects; to manage these projects, a specific approach based on the “project cycle” was introduced in 1970. In recent decades, many development agencies have adopted the project cycle, but they have also changed it over time, and today agencies work with different standards. In this article, the history of project management systems in international cooperation is reported, and the approaches adopted by five of the main worldwide governmental development agencies are compared. The analysis shows both the common aspects and differences in order to highlight limits and propose further research.     

关于产品生命周期成本的理性思考

本文从产品生命周期成本的理念出发,对生命周期成本的涵义、内容及其计算等进行了探讨。并从生产者和使用者两方面对生命周期成本提出思考,以期有助于企业突破其边界成本管理体系的建立。     

Life cycle management: Integrated approach towards corporate environmental issues

An integrated approach towards environmental management, the concept of life cycle management, is presented. Life cycle management consists of three parts: (i) integrating environmental issues into the decision-making process of the company; (ii) optimizing the environmental impact caused by the product system during its life cycle; and (iii) creating a new organizational culture to support the decision-making process. The concept was developed during the compilation of an environmental management handbook for Finnish industry. The model combines a market-oriented environmental management approach, a circular value chains approach and an organizational culture approach.     

关于企业产品标准中检验规则编写若干问题的探讨（上）

企业产品标准中检验规则章节是国内生产型产品标准重要的组成部分。本文就如何编写一个规范的、可操作性强的检验规则,对其组成要素,即检验分类及内涵意义、抽样方案及如何正确应用、组批规则确定、抽样检验结果判定与处理等方面,从理论和实践的结合上加以阐述。希望通过这些问题的探讨对规范企业产品标准,提升企业标准制定的质量提供些借鉴。     

Prolonged gestation: Energy efficiency and renewable energy businesses

Life cycle theories suggest that businesses evolve through a number of stages: from an embryonic stage of introduction to growth, maturity, and decline. The force that propels their development is consumer acceptance. Industries pass through life cycles as well. However, not all industries pass through each stage of the life cycle, and the duration of stages varies across industries. Some industries skip the slow introductory phase; others avoid the decline stage and are continually revitalised through technological innovation. Still others continue to show substantial promise, but fail to take-off. It is this industry condition, persistent promise without corresponding growth, that we characterise as extended gestation. We believe that energy efficiency and renewable energy (EERE) businesses in Minnesota face the challenge of extended gestation. In this paper, we review the literature on the traditional stages of industry development, explore some of the factors that may lead an industry to remain in a state of extended gestation, and report the results of a study undertaken to better understand the factors that affect the growth of EERE businesses.     

International Convergence of Accounting Practices: Choosing between IAS and US GAAP

This study examines reporting practices of a sample of foreign listed and domestic‐only listed companies from the United Kingdom, France, Germany, Japan and Australia to determine the extent to which companies voluntarily use “international” standards. Two types of use of non‐national standards in the consolidated accounts presented to the public are considered: adoption of “international” standards instead of national standards, and supplementary use where “international” standards are used in conjunction with national standards. “International” standards are defined as US GAAP or IAS (now IFRS). The study tests for a preference for either set of standards and considers the relationship of choice of regime with firm attributes. The results show significant voluntary use of “international” standards in all five countries and among foreign listed and domestic‐only listed companies. Companies using “international” standards are likely to be larger, have more foreign revenue and to be listed on one or more foreign stock exchanges. US GAAP is the predominant choice, but IAS are used by many firms in Germany and some in Japan. Firms listed in the United States' regulated markets (NYSE and NASDAQ) are more likely to choose US GAAP, but companies traded in the OTC market often select IAS. The study demonstrates for managers and regulators that there is considerable support for “international” standards, and that choice of IAS or US GAAP relates to specific firm characteristics which differ according to a firm's country of origin. Most use of “international” standards reflects individual countries' institutional frameworks, confirming the key role of national regulators and standard setters in assisting companies to achieve more comparable international reporting.     

Firm financing and growth in the Arab region

This paper documents how firms in Arab countries use equity, corporate bond and syndicated loan markets to obtain financing and grow. Working with a new dataset on issuance activity in domestic and international markets and firm performance, the paper finds that capital raising through these markets has grown rapidly since the early 1990s and involved an increasing number of firms. Whereas the amounts raised in equity and loan markets (relative to gross domestic product) stand well relative to international standards, bond issuance activity lags behind. However, bond financing has gained importance over time. Equity issuances take place primarily in domestic markets, whereas bonds and loans are mostly issued internationally, display long maturities and entail low levels of credit risk. Issuing firms from the Arab region are very large compared to international standards. They also tend to be larger, faster growing and more leveraged than non-issuing firms in Arab countries.     

Accounting for technological innovation: an overview

Technology and, more specifically, significant technological innovation is increasingly being recognized by business executives as both an integral part of business strategy and either a major opportunity for, or strong threat to, their firm's development. A growing number of executives are giving equal attention to both process and product forms of technological innovation, and are scanning technological innovations in the international arena.This paper argues that R&D is an important but not exhaustive component of technological innovation. Its main conclusions from the viewpoint of accounting standards and practice are: - Net cash flow rather than net profit (or loss) is the most relevant financial criterion with which to judge the commercial value and results of innovation. - Both accounting practice and standards should be developed with the clear attempt to ensure international compatabilily. - Given the speed of change in technological innovation, accounting practices and standards should be regularly reviewed, and if necessary altered—two-yearly review seems a justifiable suggestion. - Several standards on accounting for the major fields of technology may need to be developed; however, a broad standard dealing with common issues may be possible. - The input of technologists, researchers and general managers is necessary to ensure that accounting practices and standards are conceptually sound and useful to business managers.