产品质量检验结论的判定

检验结论是产品质量检验机构按照规定的检验程序，对受检产品质量做出的综合性评价。检验结论的判定是检验过程中最后的环节、也是最重要的环节，因为检验结论准确与否直接关系到产（商）品的命运。因此检验结论的判定必须准确、完整，用词要科学、严谨、简明、恰当，务求准确地评价受检产品的质量状况。 判定检验结论时需注意以下几方面的问题： 一、单项结论的判定 这是形成综合判定结论的基础。分以下两种情况：一是检验项目的技术要求不分等级时，如果实测结果符合技术要求，则单项结论判为“合格”，否则判为“不合格”。二是检验项目…     

Selective Engagement in Corporate Social Responsibility: A Stakeholder Perspective

This paper attempts to understand selective engagement in corporate social responsibility (CSR). CSR involves various issues that can meet demands from multiple stakeholders. A firm can focus on certain CSR issues to satisfy a particular stakeholder while ignoring the demands from other stakeholders, or it can take a more balanced approach to CSR by addressing a wider range of social issues. In this paper, I investigate how stakeholder pressures from three types of primary stakeholders (customer, supplier, and employee) shape selective engagement in CSR. The empirical results based on a representative sample of more than 1,000 small and medium-sized enterprises (SMEs) in the early 2000s suggest that firms prioritize their stakeholders based on instrumental considerations. Those stakeholders who have greater power over the focal firm will exert a larger impact on a firm’s CSR engagement. Constrained by limited managerial resources, firms accord attention to a limited range of issues most relevant to salient stakeholders. Specifically, MNCs as major customers pressure the focal firm to assume more responsibility for product quality, as well as on a wider range of social issues; SOEs as both major customers and major suppliers pressure the focal firm to assume more responsibility for employee welfare; employees with higher education pressure the focal firm to assume more responsibility for employee welfare, and for a wider range of social issues. This study contributes to stakeholder theory and research on the CSR of SMEs, and has important implications for CSR practitioners.     

如何加强医院现金流管理探讨

下文通过对医院现金流管理现状的分析提出加强医院现金流管理的具体策略。     

Construction of evaluation model of eco-environmental competitiveness in southern hilly region

South China is located in the subtropical zone,with excellent hydrothermal conditions and abundant species.Compared with other regions in China,the environment and natural resources have obvious innate advantages.The crisscross of hills and small plains are the most typical topographic and geomorphic features in South China.Its evaluation of eco-environmental competitiveness is different from other regions in China in terms of index selection and evaluation process.Based on the literature result...     

RegTech: Theory and Practice in Technology Driven Financial Regulation

As a disruptive innovation, FinTech has posed risks in the financial industry that are more unidentifiable, sweeping, disruptive and influential. Given these new developments, deeper regulatory reform has become necessary to safeguard national financial security, and prevent and dissolve financial risks. On March 11, 2021, the 14th Five-Year Plan1 endorsed by the Fourth Session of the 13th National People’s Congress stressed that China will improve the modern financial regulatory system and shore up our weaknesses in the regulatory system, and boost the application of regulatory technology and financial innovation risk assessment. This marks that the establishment of a technology-driven financial regulatory framework has been put on the agenda. Based on an analysis of the essential implications and drivers of RegTech innovation, this paper discusses the theoretical logic of RegTech innovation. Technology enables intelligent regulatory processes, efficient information processing and robust risk control. The restructuring of the regulatory system has revealed shifts in regulatory paradigms. These include a shift from passive response to proactive change, a shift toward positive interactions between regulators and industry players, as well as more close coordination among regulators. These changes have resulted in more adaptable and efficient regulation. After summarizing foreign experience and Chinese practice, this paper presents optimal pathways for RegTech innovation in China in the following aspects: consolidating the rule-of-law foundation for RegTech innovation, speeding up institutional reforms, improving policy services, strengthening infrastructure development, and building multiparty cooperation mechanisms. This study serves as a reference for building a technology-centric modern financial regulatory system and a sound environment for FinTech development.