油气田科研院所如何开展质量管理小组活动

根据油气田科研院所产品的特点。从活动范围、活动程序、各自的特点、目的、关注点等方面论述了科研项目研究活动与QC小组活动的异同。并结合实例对科研院所如何开展QC小组活动进行了阐述。     

推行"零缺陷"管理创建企业质量文化

把“零缺陷”质量管理理念引入石油企业质量文化建设之中，通过企业内部质量文化教育活动，改变员工的心智，树立“第一次就把事情做对”的理念，提高员工的质量意识和技术素质。并通过全体员工的参与，营造“以顾客为中心”、“以零缺陷为核心”的企业质量文化环境，创建适合本企业特点的质量文化，在建设现代石油企业质量文化过程中，通过管理创新塑造强势竞争力，追求石油企业卓越绩效。     

创建节约型企业提升胜利油田持续有效发展能力

着眼于建设节约型社会的大背景．在对2006年以来国家出台的关于建设节约型社会的一系列政策措施认真研究的基础上，深入分析了胜利油田创建节约型企业的必要性，同时对近年来油田节约能源资源的做法进行了理性的总结与回顾。本着既有指导性，又有操作性的原则，提出了胜利油田创建节约型企业的基本思路、框架和配套措施，以期促进胜利油田节约型发展的能力和水平。     

工程报验在西部管道工程中的应用

对长庆石油勘探局建设工程总公司在西部管道工程中建立的报验模式作了介绍，并对运用报验来达到控制工程质量作了阐述。指出工程报验是质量控制的重要环节。     

Phoenix rising: Legal reforms and changes in valuations in Finland during the economic crisis

Finland experienced an extremely severe economic depression in the early 1990s. As a part of the government's crisis management policies, significant new legislation was passed that increased supervisory powers of financial market regulators and reformed bankruptcy procedures significantly decreasing the protection of creditors. We show that the introduction of these new laws resulted in positive abnormal stock returns. The new laws also lead to increases in firms’ Tobin's q, especially for more levered firms. In contrast to previous studies, our results also suggest that public supervision of financial markets fosters rather than hampers financial market development.     

Social accounting research: An Australasian perspective

This paper provides an insight into the nature and the extent of social accounting research being undertaken within Australasia. It demonstrates that Australasian researchers account for a significant amount of internationally published social accounting research, but emphasises that the research effort seems to be confined to a limited number of researchers perhaps reflecting a lack of ‘take-up’ in this area in terms of the scale of participation. Information is also presented about the relative propensity of journals within the sample to publish social accounting research, and identifies that ‘top tier’ accounting journals historically have not published social accounting research. The paper also considers various factors which seem to be impeding the ‘recruitment’ of new social accounting researchers.     

西部高校教师的质量问题及原因分析

西部高校教师的整体质量问题不容乐观,造成这种状况的一个重要原因是教师中人才的严重流失,但更重要的原因是教师管理与开发存在一系列的问题,如分配制度缺乏激励性,高层次人才引进困难,教师人力资源开发工作落后,工作条件相对较差,个人难以施展才华,人才管理水平落后,人事制度改革滞后,西部高校外部环境相对较差.     

加强校园文化建设,努力提高大学生素质

随着我国教育事业的日益的发展,越来越多的高校毕业生走向社会,大学生就业难已经成为当前社会的一个重要问题,在竞争日益激烈的社会条件下,大学生必须不断提高自己自身素质,才能在日后的工作和生活中更具竞争力,这就需要我们大力加强校园文化建设,努力提高大学生综合素质.     

Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study

In this study we explore attribute differences between U.S. GAAP and IFRS earnings. Our study is motivated by the ongoing harmonization process in accounting standard setting as well as by recent convergence projects by the FASB and the IASB. We test two market-based earnings attributes, i.e., value relevance and timeliness, as well as two accounting-based earnings attributes, i.e., predictability and accrual quality. These attributes are tested for German New Market firms as they are allowed to choose between IFRS and U.S. GAAP for financial reporting purposes. Overall, we find that U.S. GAAP and IFRS only differ with regard to predictive ability. The fact that U.S. GAAP accounting information outperforms IFRS also holds after controlling for differences in firm characteristics, such as size, leverage and the audit firm. However, our results also seem to suggest that these differences are not fully valued by investors, as we do not observe significant and consistent differences for the value-relevance attribute.     

谈电气开关柜制造过程中的质量管理

分析了电气开关柜生产过程中质量管理的几个要点，阐明了抓好产品质量管理的重要性，简述了质量控制的具体方法，为产品创新与发展奠定了基础。