企业制定产品标准应注意的问题

在新产品开发的过程中,企业必须重视在无产品标准的情况下,应着手制定企业标准,作为企业组织生产的依据,并报送当地标准化主管部门备案。 一、收集资料 注意量化 企业应注意全面收集相关的引用标准和技术资料,将新产品的性能及技术要求尽可能的加以量化。对于企业自选开发的新产品或取得专利而需要批量生产的新产品,需注意积累相关数据,特别是在反复试验过程中,应详细记录与性能相关的重要数据,并进行优选;若是引进技术的新产品,应向其索取引进技术的关键资料、相关标准信息、关键的技术指标与检验方法,这是企业着手制定标准必不可少的基础工作。

The Relationship Between Financial Reporting Standards （FRS） 139 and Audit Pricing： The Case of Malaysia

This study provides some insights for auditors to gauge the complexity of the financial statements verification process to comply with the ambiguous standard, namely, Financial Reporting Standards （FRS） 139 in Malaysia. Hence, the purpose of this study is to examine the relationship between the adoption of FRS 139 and the audit fees charged to clients. The final sample consists of 1,050 finn-year observations covering the period from 2006 to 2008 from the non-financial companies listed on the Bursa Malaysia. In this study, the static panel data analysis is used to provide richer interpretation and a powerful understanding of the effect of standard adoption on audit pricing. The regression results from the random effects Generalized Least Squares （GLS） suggest that FRS 139 adoption has not significantly increased audit fees. The small number of observations for FRS 139 voluntary adoption is suspected to be the main limitation factor contributing to the insignificant result of the hypothesis. It is suggested that the limitation of small observations of FRS 139 voluntary adopters might be encountered during the period of mandatory adoption. Therefore, future research might investigate the impact of mandatory FRS 139 adoption.

“编纂会”的教科书是如何被审定合格的

由“新历史教科书编纂会”编写的历史教科书缺陷甚多 ,虽经 3次修改 ,但其实质并未改变。在亚洲各国的强烈反对声中 ,该书居然被通过了。本文分析了出现这种现象的原因与日本文部科学省的责任。认为 ,文部省给“编纂会”3次修改机会 ,是为“通过”而进行的审定。同时 ,以森内阁为首的政府部门和政治家们作出了诸多特殊的努力 ,也为“编纂会”教科书审定合格开了绿灯 ,最终致使如同装甲车、战车一样的“编纂会”教科书通过了审定。而一旦孩子们使用这样的教科书 ,后果将非常危险。