中小企业实施ISO9000质量体系认证的问题与对策

针对中小企业在实施ISO9000质量体系认证进程中存在的问题,提出了树立“质量第一”的自觉观念,提高对实施ISO9000认证的认识,制定合乎企业需要的质量体系,以合理的投入获取最大的效益,慎重选择管理者代表,有效实施认证过程,重视全员培训及后期管理,慎重选择咨询与认证机构等对策。     

Multisim9在单级放大电路仿真分析中的应用

文章对Multisim9进行了分析,指出了应用该软件进行电子分析的步骤,以及如何采用该软件进行仿真,最后通过单级放大电路演示了其强大的功能。     

建立适合工程管理企业的质量管理体系的探讨

经济的发展必然影响到工程管理企业的经营和发展。在日趋严格的质量标准下,工程管理企业的市场竞争将在严格质量管理的前提下进行竞争。工程管理企业应根据实际建立合适的质量管理体系,以利于工程管理企业竞争力的提高。     

Krazy Kimmy's: A Case in Fraud Examination

This two‐part case allows for maximum student engagement through preparation, in‐class discussion, and through a Part B case that is part of the Teaching Note. Through this case, students work to identify possible fraud schemes, plan an investigation, and perform horizontal analysis calculations. Students will learn about the concept of ethical hacking, red flag identification, internal control weaknesses, and investigation considerations for fraud schemes. Further, in‐class planning for next steps and investigation can occur, providing an opportunity for group work and in‐depth learning. This case offers flexibility for instructors in that it can be covered over one class or multiple classes, or can be assigned as an independent or group assignment. This teaching note provides an overview of the case along with guidance for teaching this case.     

Probability theory in fuzzy sample spaces

This paper tries to develop a neat and comprehensive probability theory for sample spaces where the events are fuzzy subsets of The investigations are focussed on the discussion how to equip those sample spaces with suitable -algebras and metrics. In the end we can point out a unified concept of random elements in the sample spaces under consideration which is linked with compatible metrics to express random errors. The result is supported by presenting a strong law of large numbers, a central limit theorem and a Glivenko-Cantelli theorem for these kinds of random elements, formulated simultaneously w.r.t. the selected metrics. As a by-product the line of reasoning, which is followed within the paper, enables us to generalize as well as to bring together already known results and concepts from literature.Acknowledgement. The author would like to thank the participants of the 23rd Linz Seminar on Fuzzy Set Theory for the intensive discussion of the paper. Especially he is indebted to Professors Diamond and Höhle whose remarks have helped to get deeper insights into the subject. Additionally, the author is grateful to one anonymous referee for careful reading and valuable proposals which have led to an improvement of the first draft.This paper was presented at the 23rd Linz Seminar on Fuzzy Set Theory, Linz, Austria, February 5–9, 2002.     

企业贯彻ISO9000标准的基本思路

总结了我国企业在贯标、认证过程中的经验和教训,提出从抓住两条主线和从体系着眼,从要素着手的一整套经验证为行之有效的思路和方法。     

Investor Attention and Earnings Management around the World

This study examines the determinants of earnings management in an international setting using the limited investor attention model of Hirshleifer and Teoh ( 2003 ). The model predicts that investor attention reduces earnings management. I use analyst following, institutional ownership, and Big N auditor choice to proxy for investor attention. I have four key findings. First, I document that financial analysts curb earnings management in U.S. firms but not in non‐U.S. firms. Second, I document that institutional block‐holdings curb earnings management across the world. Third, Big N auditors reduce earnings management in U.S. firms but not in non‐U.S. firms. Fourth, I document that corporate governance mechanisms reduce earnings management in U.S. firms but not in non‐U.S. firms.     

Return migration, wage differentials, and the optimal migration duration

In simple static models, migration increases with the wage differential between host- and home-country. In a dynamic framework, and if migrations are temporary, the size of the migrant population in the host country depends also on the migration duration. This paper analyses optimal migration durations in a model which rationalises the decision of the migrant to return to his home country, despite persistently higher wages in the host country. The analysis shows that, if migrations are temporary, the optimal migration duration may decrease if the wage differential grows larger. Using micro data for Germany, the second part of the paper provides empirical evidence which is compatible with this hypothesis.     

对高等职业院校教学活动实施ISO9000管理几个问题的思考

高等职业院校借鉴实施ISO9000管理是一个迫切而又复杂的系统工程。本文就高等职业院校教学活动借鉴、实施ISO9000管理过程中的关键性术语的使用、领导作用和全员参与等问题进行了一定程度的思考和探讨。