建立适应贵州中烟多点生产的工艺质量管理评价标准

多点生产的管理模式下,建立统一的卷烟厂工艺质量管理评价标准,树标杆、比业绩,营造比、学、赶、超的工艺质量管理氛围,使工艺质量管理水平得到共同提升,产品质量得到持续提高。     

会计标准执行机制的内部关系博弈研究

会计执行机制分为正式执行机制和非正式执行机制,在内涵和运行方式有很大差异。从博弈论的角度建立二种执行机制状况下的基本模型上看出:二种执行机制既是主辅关系,也存在互补关系。如果正式执行机制自身要求不严格,惩罚力度低,会计做假问题则会愈演愈烈。只有保证正式执行机制有足够的严格和惩罚力度,才能使经理人抵御更大的T和P的诱惑。     

效率抗辩、反垄断审查标准与信息质量

Williamson权衡理论的提出引发了一场关于横向兼并的反垄断审查标准之争。由于总福利标准忽略了收入再分配问题,将财富从消费者向生产者的转移视为中性,且该标准本身存在逻辑混乱的问题,不适合作为反垄断审查的标准。相反,消费者剩余标准是一个可以实现帕累托效率改进的标准,而且易于执行。但消费者剩余标准本身并不能确保消费者利益免受横向兼并的侵害,只有作为消费者利益代理人的反垄断审查机构公正无私、严格地去执行消费者剩余审查标准,消费者利益才能得到保证。确保审查标准被公正无私、忠实地执行的一个关键是通过提高兼并厂商提交的信息质量,降低反垄断当局设租或受贿的可能性。     

小议盈余质量的评价标准

盈余质量研究在近年来得到了越来越多的关注,然而,到底什么样的盈余才称得上是高质量的盈余,或者说盈余质量的评价标准是什么,至今尚未形成定论。为此,本文在回顾前人对盈余质量不同理解的基础上,紧扣盈余信息的有用性,对盈余质量及其评价标准进行理论推导。     

生产分割、服务业对外开放与出口产品质量

文章首先利用拓展的MO模型分析了生产分割对出口产品质量的影响,并研究服务业对外开放在其中的调节作用,之后使用2001～2013年中国工业企业数据库和海关数据库匹配的样本进行了检验。结果显示:生产分割显著提升出口产品质量,服务业开放扩大了生产分割对出口产品质量的正面影响;该结论在经过解决样本选择偏误、工具变量法和替换变量法等一系列稳健性检验后依然成立;此外,生产分割对不同性质企业出口产品质量具有差异化影响,显著提高了资本密集型企业、技术密集型企业、非垄断企业和非国有企业的出口产品质量;机制分析表明,生产分割通过提升企业生产率和进口中间品质量两条渠道提升出口产品质量。     

利用高岭土生产无机化工产品

本文介绍了以高岭土为原料生产铝盐和白炭黑等无机产品的技术及产品用途 ,为高岭土资源的综合利用提供了技术参考。     

Private labels and public quality standards: How can consumer trust be restored after the mad cow crisis?

In those sectors faced with questions of food safety (meat, fruit, vegetables), new private labels have been set up in Europe in order to restore consumer trust. In this paper, we perform a theoretical analysis of these private labels. We propose an original model of vertical relationships between producers and retailers which takes into account two supply sources through (i) a competitive spot market on which the retailers buy a minimum quality standard product and (ii) supply contracts aimed at marketing higher quality private labels. We study how producers and retailers could cooperate in setting up these new labels. From a public point of view, we show the complementarity of a moderate increase in public quality standards and the creation of these new private labels. JEL Classification L22. L23. Q13. Q18     

浅谈会计行为规范及其质量的必要性

如何对会计行为主体进行规范,除了制度约束之外,职业道德在对会计人员的规范作用中起着重要的作用.本文着重对如何优化会计行为,改善会计信息质量做一探讨.     

关于政府干预、法律环境与盈余质量的关系探讨

本文使用1997-2006年期间3149家上市公司的数据,检验了政府干预、法律环境和上市公司应计质量之间的关系,结果发现:在法律环境好的地区,政府减少对上市公司的干预行为,能够有效地提高上市公司的应计质量.减少政府干预行为,才能根本上提高我国上市公司的应计质量;而且,减少政府的干预能在一定程度上改善法律环境,提高法律的执行效率.     

The dimensional stability of the standards used in the disconfirmation paradigm

Disconfirmation judgments are defined as the difference between a consumer's consumption experiences and the comparison standards brought to mind at the time of judgment. Although disconfirmations are one of the most strongly related antecedents of customer satisfaction (CS), little is known about the dimensional stability of the standards used in the disconfirmation paradigm. The most commonly used standards in the measurement of disconfirmations, and the focal constructs in this research, are goals, expectations, and norms. Using three datasets in retail service settings, the authors investigated whether these standards are changed in the process of measuring disconfirmation judgments. The results of the structural equation models indicate that while consumers can generate comparison standards that are distinct, consumers appear to assimilate disconfirmation judgments into a single construct. One implication for retailers is that when using direct measures of disconfirmations in surveys, there appears to be little difference in the ability of these standards to predict customer satisfaction.     

Public service quality and customer satisfaction: exploring the attributes of service quality in the public sector

Beyond the existing SERVQUAL-based research, the authors develop an alternative model of public service quality. The various sources of public service quality are explored and a new classification scheme formulated by using critical incidents technique. Four main qualities of public service are identified: process quality, outcome quality, design quality, and relationship quality. The findings suggest that the critical attributes of public service quality for customer satisfaction differ according to the types of customers in the public sector. Final customers (beneficiaries) give priority to the process and outcome qualities, whereas intermediary customers (social workers) have high regard for the design and relationship qualities.     

High quality positioning and the success of reputable products

It has become almost a conventional wisdom that high quality is an essential route to high profits. In this article Evan Davis shows that the truth is likely to be more complicated. The large profits that accrue to high quality producers are usually rewarding some inimitable production skill, or are reflecting the faith that customers have in the reputation of the producer to deliver a quality product in a market where quality is hard to monitor. For producers that do not have special skills, or who have no easy means of acquiring a reputation, the benefits of high quality positioning may not be great.     

基于TQM质量理念的高职教育质量观

新时期高职教育任重而道远,需要正确的高职教育质量观。基于TQM的质量理念,并且对新时期高职教育特点的再认识,我们可以提炼出符合高职教育工作实际的质量观,包括适用性的质量观、能力本位的质量观、全过程（全面）的质量观、保证适用的质量观。     

浅论如何提高化工产品出口竞争力

本文从化工产品的出口竞争力出发,研究分析国际市场形势和我国化工产品的不利因素,提出了增强国际市场竞争力的具体措施.     

我国职业教育标准制定者、实施者及评价者的角色错位问题研究

为解决当前中国在职业教育标准制定者、实施者及评价者角色定位方面存在不科学、不合理的问题,采取比较法,根据发达国家在职业教育标准制定者、实施者及评价者角色定位方面的成熟经验和我国在职业教育标准制定者、实施者及评价者角色定位方面存在的问题进行研究并得出相应结论:我国职业教育标准的制定者应是政府专家代表、行业专家代表和工会专家代表组成的职业教育标准制定委员会,标准的实施者应该是企业、跨企业培训中心和职业院校,标准实施情况的评价者应是地方政府教育主管部门和行业协会中的考核委员会。     

粮食质量调查和品质测报工作有关问题的探讨

依据国家有关条例和粮食检验标准,分析了粮食质量调查和品质测报工作中存在的问题。提出了优化检验资源,提高人员素质,检测数据的准确性的问题,并提出了一些解决问题的建议。