出口灯具产品在IEC60598系列标准检验中的常见问题与分析

本文通过对2008年度和2009上半年在广东出入境检验检疫局报检的灯具产品具体情况进行统计,介绍了各类产品中的常见问题,并结合新版标准IEC60598-1：2003＋A1：2006对这些问题进行分析以及提出相应的解决方法。     

固定式灯具产品质量国家监督抽查结果

为了促进灯具产品质量的提高，规范灯具行业的发展，引导消费，近期，国家质检总局对固定式灯具产品质量进行了国家监督抽查。共抽查了北京、江苏、浙江、上海、广东等5个省、直辖市99家企业的99种产品，合格56种，产品抽样合格率为56．6％。     

照明设备对人体电磁辐射的IEC标准研究

当我们关注于环境中存在的各类辐射时会发现,原来我们日常生活中的各类电器都会有电磁辐射,照明设备也是如此。本文分析、揭示了IEC62493:2009《照明设备对人体电磁辐射的评价》标准的基本思路、测量原理与合格评估准则。     

对半导体照明灯具规范、标准及主要参数的认识

生产企业在生产LED灯具时,在原材料的选配、芯片的订购、电源的选型,直至灯具的组装等都随心所欲,将LED灯珠与灯架简单组合就投入市场。     

基于IEC61850标准的在线监测技术

为了实现传统电流、电压互感器在符合IEC61850标准的变电站中的应用,提出了一种基于IEC61850—9—1嵌入式合并单元的实现方案。然后结合基于IEC61850标准的IED工程开发方法详细介绍了该合并单元的各个功能组件和实现过程,最后用实验证明该合并单元有很强的可靠性和应用性。     

煤码头高杆灯照明灯具改造的研究

简介煤炭码头高杆灯照明灯具改造的方案,实现降低维护成本,节省人力物力的目的.     

电子镇流器在舞台灯具的应用研究

在过去30年中,舞台灯具行业已经日渐趋于成熟。但对于大型的舞台灯具而言,其电源使用方式还停留在使用电子感应类变压器和镇流器,这对灯具的特性和功能起到了极大的制约作用;同时与国家环保方面的政策也不符合。本文将在下面的文字中对电子镇流器在舞台灯具领域的广泛利用进行论述,并展望电子镇流器的发展前景,着重介绍电子镇流器在舞台灯具中的具体应用,对其特点进行了分析。     

基于IEC61850的变电站自动化系统研究

随着非常规互感器逐步在工程中代替传统电磁互感器运行,IEC61850标准的颁布及其对信息的统一建模,高速以太网技术构建的变电站数据采集及传输系统的应用、智能化断路器技术的发展等,使得数字化变电站及数字化电网概念正被逐步提出。     

作业成本法在灯具制造公司的应用分析

作为一种先进的成本管理思想和计算方法,作业成本法近年来在我国制造业企业的应用日趋广泛,相关研究的大量涌现也可证明这一认知。基于此,本文将简单分析灯具制造公司作业成本法的应用路径,并深入探讨灯具制造公司作业成本法的应用要点,希望研究内容能够给相关从业人员以启发。     

Fixed exchange rates and trade

A classic argument for a fixed exchange rate is its promotion of trade. Empirical support for this, however, is mixed. While one branch of research consistently shows a small negative effect of exchange rate volatility on trade, another, more recent, branch presents evidence of a large positive impact of currency unions on trade. This paper helps resolve this disconnect. Our results, which use a new data-based classification of fixed exchange rate regimes, show a large, significant effect of a fixed exchange rate on bilateral trade between a base country and a country that pegs to it. These results suggest an economically relevant role for exchange rate regimes in trade determination since a significant amount of world trade is conducted between countries with fixed exchange rates.     

An Examination of Personal Values: Differences between Accounting Students and Managers and Differences between Genders

In this study we investigate whether work experience and genderdifferences impact personal values. Personal values areimportant to study because they provide the foundational beliefsthat ultimately shape behavior. Differences in personal valuescould have several important implications for public accountingincluding recruiting, training, behavior, and retention. Wefound more significant differences between genders than relatedto work experience, however, we did find some interestinginteractions between gender and experience. Within bothexperience level groups, the dominant value type among males wasthat of an Independent Maximizer (an individual value typeexemplified by Ivan Boesky and Donald Trump, who utilizescompetence to attain personal goals). The most dominant typeamong females was Virtuous Advocate (an individual value type,exemplified by Mahatma Gandhi and Mother Teresa, who utilizesmoral means to obtain social goals). Experience had very littleeffect on males, but major differences in value types were foundbetween the undergraduate females and the female businessmanagers, with a shift (student to manager) toward servingothers but using competence rather than moral means to reachthese ends. The implications of these results are discussed.     

《小企业会计准则》与《企业会计准则》的比较

国际会计准则及各国制定的会计准则大部分是针对大中型企业和上市公司,很少会考虑到中小企业的会计需要,致使一部分中小企业由于实施国际会计准则的成本太高,出现背离国际会计准则、执行不严、实施质量不高等迹象。而我国制定的《小企业会计准则》与《企业会计准则》之间的差异,主要在于《小企业会计准则》简化了核算要求,可以满足税收征管信息需求,有助于银行提供信贷,有助于和企业会计准则衔接等方面。对于小企业加强财务核算,提高内部管理水平,促进小企业健康发展具有重要的现实意义。     

Differences in consumer price knowledge between Germany and Finland

Abstract

Price knowledge studies are a key to understanding behavioural pricing strategies. Consumer price knowledge is an ongoing concern in the literature. It is also generally acknowledged that price awareness is subject to cross-cultural differences. This is important because the retailer market is dominated by global players who use standardized marketing-mix instruments. However, there are no studies about price knowledge between countries. This study examines differences in price knowledge between German and Finnish consumers. The results show that Finnish consumers were able to give at least some price estimate for a product more often, but the estimates of German consumers were more accurate. Due to data limitations of our study more research is needed about cross-cultural price knowledge.     

投资性房地产会计处理探析及财税差异

<正>一、准则中应注意的几点问题(一)新准则规定:投资性房地产包括已出租的土地使用权、持有并准备增值后转让的土地使用权、已出租的建筑物。投资性房地产的目的就是要赚取租金或资本增值,这是与存货、固定资产和无形资产相区别的关键点。     

Differences in international opportunity identification between native and immigrant entrepreneurs

The aim of this study is to understand more about how identification of international opportunities differs between native and immigrant entrepreneurs. Based on a survey of 116 immigrant and 864 native Norwegian entrepreneurs with newly registered firms, we show that immigrant entrepreneurs are more likely to identify international opportunities than native entrepreneurs are. We reveal important differences in the identification process between native and immigrant entrepreneurs. Whereas general human capital has a significant positive effect on international opportunity identification for native entrepreneurs, we cannot find the same effect among immigrant entrepreneurs. Moreover, although financial capital positively influences international opportunity identification among native entrepreneurs, the same effect is significantly negative among immigrant entrepreneurs. Based on these findings, we conclude that native and immigrant entrepreneurs do not utilise the same resources to identify international opportunities. This study contributes to the literature on international entrepreneurship by documenting significant differences in how native and immigrant entrepreneurs identify international opportunities. It also contributes to immigrant entrepreneurship literature by bringing the opportunity-based view of entrepreneurship into the field.     

Differences in managerial behavior between small international and non-international firms

The main question raised in this article is whether there are any differences between the work activities of managers in small firms primarily operating on an international market and those managing firms doing business on a domestic market. If so, what are these differences, and what do they tell us about the internationalization of small firms? The comparative method used here is based on multiple approaches including interviews, diary studies, and direct observations. The conclusions indicate that managers in small international firms are more proactive in their networking behavior, delegate operative activities, and devote more time to planned strategic activities connected with their international expansion than managers in other small firms.     

厦门市固定资产投资与产业结构灰色关联分析

当前,固定资产投资是拉动我国区域经济增长最重要的动力,本文以"灰色关联分析"的方法,探究了厦门市固定资产投资与三次产业,GDP与各产业固定资产投资之间的关联度,并依此为理论依据,提出了相关调整的政策建议。