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521.
522.
葡萄酒是新鲜葡萄果实经酒精发酵后所获得的酒精度数较低的饮料,葡萄酒中有机酸的种类和含量会影响葡萄酒的品质和风味,所以对葡萄酒汇总有机酸种类和含量进行检测具有非常重要的意义。本文就葡萄酒中所含有机酸的种类及其影响进行了了解,并对这些有机酸的检测方法进行了总结和综述。 相似文献
523.
Leila Hamzaoui-Essoussi Lucie Sirieix Mehdi Zahaf 《Journal of Retailing and Consumer Services》2013,20(3):292-301
The objectives of this research are to (i) identify supply side factors that determine trust/mistrust in OF products, and (ii) determine the distribution channel strategies to increase trust in OF products. A total of 80 individual in-depth interviews were conducted in Canada and France with managers from superstores, specialty stores, farmers, markets, producers and certification bodies. Results show a clear distinction between the Canadian and French OF distribution structures in terms of trust. Consequently, distributors have to adapt their strategies and tools in order to enhance trust in OF, in their distribution channel and in the overall food supply chain. 相似文献
524.
Hang Zheng;Jian Han;Yiqun Liu; 《Review of International Economics》2024,32(3):1174-1203
This study examines the impact of the Authorized Economic Operator (AEO) certification on export stability. Using a new and unique dataset on AEO certification, combined with the Chinese Customs Enterprise Database and Chinese Industrial Enterprise Database from 2002 to 2013, we find that AEO certification has a positive impact on export stability by employing a staggered difference-in-differences empirical strategy. It reduces the likelihood of export failure, enabling certified firms to achieve higher efficiency and maintain competitive advantages in trade risks. The negative effect of AEO certification on export failure is prominent in firms exporting products with higher prices, more physical inspection, and higher requirements of customs clearance time. Along with AEO adoption, certified firms perform better in export stability than non-certified ones. 相似文献
525.
This paper studies the economic consequences of certification of corporate governance practices. For identification, we exploit a recent cross-country initiative by a coalition of key institutions in Southeast Asia; the periodic publication of a “Top List” of companies in the region selected based on an independent assessment of corporate governance practices. Our results suggest that being included in the list induces an increase in foreign investment and changes in corporate governance practices. The announcement of the Top List elicits a positive stock market response among constituents and is followed by higher accounting performance. Overall, the evidence suggests that the certification of governance practices is a meaningful tool to boost foreign investment. 相似文献
526.
林权制度改革背景下农户参与森林认证探讨——基于云南省492户农户的调查分析 总被引：2，自引：0，他引：2
通过对云南省492户农户调查发现:户均林地规模小、林业收入占农户收入比重小、农户森林经营水平有限、农户对森林认证的认知率低、农户认证的有效需求低等因素严重制约了农户参与森林认证;当然,明晰的产权也为农户参与森林认证提供了制度基础。提出相应政策建议:加大森林认证宣传、编制适用于小规模林农的认证标准、对农户认证实行生态效益补贴、实施团体认证、进行认证前培训并发挥专业合作组织在森林认证中的作用。 相似文献
527.
董仁周 《湖南财经高等专科学校学报》2009,25(3):102-105
曾经震惊全国的“渤海集团”、“红光实业”、“凯立公司”会计假账案,说明应从法务会计视角建构假账认证制度。会计假账责任追究必须以会计假账的存在为前提。认定会计假账是否存在必须依赖于会计假账认证制度和认证体系的建立健全。应通过重构假账认证主体、明确认证内容、建立认证依据、制定认证标准、规范认证程序、提升认证效力、追究不当认证责任等措施,促进法务会计科学发展。 相似文献
528.
This paper investigates the extent to which certification auditing can contribute to the realization of organizational accountability for sustainable development. A theoretical framework based on a critical analysis of financial and ISO auditing practices is proposed to shed light on the misconceptions, paradoxes and rational myths underlying the institutionalization of auditing practices in the area of corporate sustainability. As such, this paper casts doubt on the imagery of impartiality, rigor and accountability projected by organizations through discourses of certification. It also illustrates the pertinence of studying the auditing function from a cross‐disciplinary viewpoint, and of paying attention to the processes by which auditing travels from one discipline to another. Copyright © 2010 John Wiley & Sons, Ltd and ERP Environment. 相似文献
529.
Certification of firm quality is an important strategic concern for industry practitioners, since it entails explicit and implicit investments in time, personnel training and finances. Since the impact of certification influences customers in various ways, the purpose of this study is to determine what impact quality certification has on both online reputation and price premiums. This study extends the scope of extant literature by including various types of accommodations beyond typical hotels. Two-stage least squares (2SLS) is applied revealing an increase in online ratings for accommodations after certification relative to before, supporting that quality certifications may improve online ratings. Using spatial two-stage least squares (S2SLS), this study demonstrates significantly higher valence in online ratings for certified relative to non-certified accommodations, as well as showing a price premium in certified over non-certified accommodations. 相似文献
530.
This study analyzes organic adoption decisions using a rich set of time‐to‐organic durations collected from avocado small‐holders in Michoacán Mexico. We derive robust, intrasample predictions about the profiles of entry and exit within the conventional‐versus‐organic complex and we explore the sensitivity of these predictions to choice of functional form. The dynamic nature of the sample allows us to make retrospective predictions and we establish, precisely, the profile of organic entry had the respondents been availed optimal amounts of adoption‐restraining resources. A fundamental problem in the dynamic adoption literature, hitherto unrecognized, is discussed and consequent extensions are suggested. 相似文献