There are two categories of tropical crop machinery. One comprises operation machinery that is used for planting, managing and harvesting tropical crops, while the other comprises process machinery for processing ... There are two categories of tropical crop machinery. One comprises operation machinery that is used for planting, managing and harvesting tropical crops, while the other comprises process machinery for processing tropical crops. Tropical crop machinery is distinguished from other agricultural machinery by the special crops that such machinery cultivates and processes.……展开更多
As Chinese market economy develops rapidly,the market competing toward that of highlighting product quality level has become increasingly competitive,and enterprise standardization management also starts to play a mor...As Chinese market economy develops rapidly,the market competing toward that of highlighting product quality level has become increasingly competitive,and enterprise standardization management also starts to play a more critical role in the competition.There is a statement of“extrasuperior enterprises sell standards”favored in the business circle,as standard is the magic weapon to improve the market competition of an enterprise and win the competition.In this paper,it firstly analyzes the current development conditions in domestic and foreign inspection institutions,and then studies the influencing factors of performance management innovation in inspection institutions on the enterprise standardization capacity.By analyzing factors influencing performance management innovation,it puts forward the hypothesis for the influence of performance management innovation in inspection institutions on the enterprise standardization construction,and draws a conclusion that the performance management innovation in inspection institutions can exert a positive influence on enterprise standardization capacity.展开更多
The goal of this paper is to draw a systematical conclusion from relationship between labor standards system and modem enterprise human resource management. The conclusion will be a theoretical gist and provides metho...The goal of this paper is to draw a systematical conclusion from relationship between labor standards system and modem enterprise human resource management. The conclusion will be a theoretical gist and provides methodology foundation for analysis of labor standards system with operable characteristics and rules, which will help to carry out the social economic policy design related to labor standards. The argumentation in this paper belongs to system economics analysis.展开更多
Standardization is the fundamental guarantee of the enterprise to ensure product quality, and improve market competitiveness; an important means of increasing economic efficiency and improving enterprise management le...Standardization is the fundamental guarantee of the enterprise to ensure product quality, and improve market competitiveness; an important means of increasing economic efficiency and improving enterprise management level. Since the reform and opening, the adoption of international standards and foreign advanced standards as a major technical and economic policy and active promotion of it, has played a significant role in promoting economic development and improve our products competitive in the international market. Some of the industry increased awareness of the standardization in the fierce competition in the market, making the standardization as a competitive means to promote industrial upgrading and technological progress.展开更多
Many hospitals in China have imple-mented quality management systems and acquiredcertain standards.However,only a few hospitalshave combined quality management with self-man-agement.In order to properly and effectivel...Many hospitals in China have imple-mented quality management systems and acquiredcertain standards.However,only a few hospitalshave combined quality management with self-man-agement.In order to properly and effectively imple-ment quality management and ensure the effectiveoperation of quality management systems,hospi-tals must fully realize the relationship between over-all hospital management and quality management,and combine the principles of GB/T19001 Stan-dards with the hospitals’overall activities.展开更多
In a developing country, modernization and change of the accounting regime are possible if the standards are in compliance with global ones. The change of accounting standards adopted by Turkey started to be implement...In a developing country, modernization and change of the accounting regime are possible if the standards are in compliance with global ones. The change of accounting standards adopted by Turkey started to be implemented, and this created a number of qualitative and quantitative results. This study examines the impact of change of accounting standards on accounting quality. In order to determine how switching standard reflects accounting quality, first of all, the earnings management, timely loss recognition, and value relevance variables pertaining to accounting quality were listed and the findings were stated after subjecting the obtained data to statistical analyses. Accordingly, by the transition to International Financial Reporting Standards （IFRS）, the earnings management practices were observed to decrease as compared with the pre-IFRS period and the timely loss recognition and value-relevance values were observed to increase, which constitute the dimensions of accounting quality. It was also concluded that by the switch from domestic accounting standards to International Accounting Standards （IAS）, the quality of accounting in the country was improved and the market became more active than it was before.展开更多
Order-oriented production is the main production method of some small and mediumsized enterprises(SMEs),which not only indicates that customer demand becomes the vane of enterprise production,but also puts high demand...Order-oriented production is the main production method of some small and mediumsized enterprises(SMEs),which not only indicates that customer demand becomes the vane of enterprise production,but also puts high demands on the flexibility of production.Material requirements planning(MRP)is a modern enterprise management method based on basic databill of materials(BOM).For order-driven SMEs,MRP not only helps enterprises to complete material delivery in a timely manner,but also provides flexibility to meet customer needs.Standardization and MRP complement each other in enterprise operation,and they are effective in solving problems such as untimely material supply,undetermined procurement timing,and supply chain system jams.By studying the standardization application of MRP in enterprises,the article not only optimizes the standardization management system of enterprises,but also contributes to the high-quality development of SMEs.展开更多
The International Olive Council(IOC) is an international intergovernmental organization dedicated to olive oil and table olives, aiming at modernizing olive production, coordinating olive policies, improving the regul...The International Olive Council(IOC) is an international intergovernmental organization dedicated to olive oil and table olives, aiming at modernizing olive production, coordinating olive policies, improving the regulation of international trade, defending the quality of the olive sector and promoting olive oil and table olives to increase their consumption. The IOC grants recognition of laboratories and tasting panels in annual trials when they meet the conditions given in the decisions adopting the IOC certificate for laboratories for the physico–chemical testing of olive oil and laboratories for the sensory analysis of virgin olive oils. The IOC establishes analysis methods applying to olive oils and olive pomace oils for purity, quality and organoleptic assessment. The IOC elaborates guides of storage conditions for olive oils and olive pomace oils, of managing virgin olive oil tasting panels and of sensory testing laboratories. In future works, the IOC includes activities to identify analytical criteria for detecting fraud and guaranteeing the quality of olive oils and olive pomace oils.展开更多
Assessing soil quality is essential for crop management and soil temporal changes. The present study aims to evaluate soil quality in the Ferralitic soils context countrywide. This assessment was done using multivaria...Assessing soil quality is essential for crop management and soil temporal changes. The present study aims to evaluate soil quality in the Ferralitic soils context countrywide. This assessment was done using multivariate soil quality indice (SQI) models, such as additive quality index (AQI), weighted quality indexes (WQI<sub>add</sub> and WQI<sub>com</sub>) and Nemoro quality index (NQI), applied to two approaches of indicator selection: total data set (TDS) and minimum data set (MDS). Physical and chemical soil indicators were extracted from the ORSTOM’s reports resulting from a sampling campaign in different provinces of Gabon. The TDS approach shows soil quality status according to eleven soil indicators extracted from the analysis of 1,059 samples from arable soil layer (0 - 30 cm depth). The results indicated that 87% of all provinces presented a very low soil quality (Q5) whatever the model. Among soil indicators, exchangeable K<sup>+</sup> and Mg<sup>2+</sup>, bulk density and C/N ratio were retained in MDS, using principal component analysis (PCA). In the MDS approach, 50 to 63% of provinces had low soil quality grades with AQI, WQI<sub>add</sub> and NQI, whereas the total was observed with WQI<sub>com</sub>. Only 25% of provinces had medium soil quality grades with AQI and NQI models, while 12.5% (NQI) and 25% (AQI) presented high quality grades. Robust statistical analyses confirmed the accuracy and validation (0.80 r P ≤ 0.016) of AQI, WQI<sub>add</sub> and NQI into the TDS and MDS approaches. The same sensitivity index value (1.53) was obtained with AQI and WQI<sub>add</sub>. However, WQI<sub>add</sub> was chosen as the best SQI model, according to its high linear regression value (R<sup>2</sup> = 0.82) between TDS and MDS. This study has important implications in decision-making on monitoring, evaluation and sustainable management of Gabonese soils in a pedoclimatic context unfavorable to plant growth.展开更多
Managing documentation in a suitable way has become a critical issue for any organization. Organizations depend on the information?they store and they are required to have appropriate mechanisms to support the functio...Managing documentation in a suitable way has become a critical issue for any organization. Organizations depend on the information?they store and they are required to have appropriate mechanisms to support the functional needs of information storage, management and retrieval. Currently, there are several tools in the market, both free software and proprietary license, normally named Enterprise Content Management (ECM) tools, which offer relevant solutions in this context. This paper presents a comparative study among several of the most commonly used ECM tools. It starts with a systematic review of the literature to analyze possible solutions and then it defines a characterization schema instantiated in a particular case, the Regional Government of Andalusia.展开更多
The Management Discussion and Analysis （MD＆A） is a mandatory document under the European Union＇s （EU） law. In 2003, the EU issued Directive 2003/51/EC, which broadened the information that firms have to provide ...The Management Discussion and Analysis （MD＆A） is a mandatory document under the European Union＇s （EU） law. In 2003, the EU issued Directive 2003/51/EC, which broadened the information that firms have to provide in their MD＆A, and in 2010 the International Accounting Standards Board （IASB） issued the International Financial Reporting Standards （IFRS） Practice Statement ＂Management Commentary＂, a non-binding guidance for the presentation of this document. The aim of this paper is to examine the relationship between MD＆A disclosure quality and properties of analysts＇ forecasts. In fact, although most studies found that financial analysts mainly refer to financial statement data in forecasting earnings, there are few researches highlighting the importance of MD＆A disclosures for financial analysts. On this basis, Ramnath, Rock, and Shane （2008） called for researches in order to better understand the relationship between the information really used by analysts and their forecasts. To assess the quality of MD＆A disclosures, we developed a multidimensional measure on the basis of the EU requirements and the IFRS Practice Statement, and then we regressed this variable on both forecast accuracy and dispersion. The findings show that our measure of MD＆A disclosure quality is significantly and positively related to forecast accuracy. We conducted other analyses in order to better understand the previous relationship and we found that, if we analyze the different information contained in the MD＆A statement, financial analysts consider useful accounting and financial data in forecasting earnings. These results enhance our understanding of the role of MD＆A disclosures in the wide set of information that firms provide to financial statement users.展开更多
This paper elaborates on the differences and connections between the quality management system and standards system,as well as the principles and sequence of establishing the quality management system and standards sy...This paper elaborates on the differences and connections between the quality management system and standards system,as well as the principles and sequence of establishing the quality management system and standards system.It provides suggestions on how to establish and integrate another system in the existing system and coordinate with it.展开更多
文摘 There are two categories of tropical crop machinery. One comprises operation machinery that is used for planting, managing and harvesting tropical crops, while the other comprises process machinery for processing tropical crops. Tropical crop machinery is distinguished from other agricultural machinery by the special crops that such machinery cultivates and processes.……
文摘As Chinese market economy develops rapidly,the market competing toward that of highlighting product quality level has become increasingly competitive,and enterprise standardization management also starts to play a more critical role in the competition.There is a statement of“extrasuperior enterprises sell standards”favored in the business circle,as standard is the magic weapon to improve the market competition of an enterprise and win the competition.In this paper,it firstly analyzes the current development conditions in domestic and foreign inspection institutions,and then studies the influencing factors of performance management innovation in inspection institutions on the enterprise standardization capacity.By analyzing factors influencing performance management innovation,it puts forward the hypothesis for the influence of performance management innovation in inspection institutions on the enterprise standardization construction,and draws a conclusion that the performance management innovation in inspection institutions can exert a positive influence on enterprise standardization capacity.
文摘The goal of this paper is to draw a systematical conclusion from relationship between labor standards system and modem enterprise human resource management. The conclusion will be a theoretical gist and provides methodology foundation for analysis of labor standards system with operable characteristics and rules, which will help to carry out the social economic policy design related to labor standards. The argumentation in this paper belongs to system economics analysis.
文摘Standardization is the fundamental guarantee of the enterprise to ensure product quality, and improve market competitiveness; an important means of increasing economic efficiency and improving enterprise management level. Since the reform and opening, the adoption of international standards and foreign advanced standards as a major technical and economic policy and active promotion of it, has played a significant role in promoting economic development and improve our products competitive in the international market. Some of the industry increased awareness of the standardization in the fierce competition in the market, making the standardization as a competitive means to promote industrial upgrading and technological progress.
文摘Many hospitals in China have imple-mented quality management systems and acquiredcertain standards.However,only a few hospitalshave combined quality management with self-man-agement.In order to properly and effectively imple-ment quality management and ensure the effectiveoperation of quality management systems,hospi-tals must fully realize the relationship between over-all hospital management and quality management,and combine the principles of GB/T19001 Stan-dards with the hospitals’overall activities.
文摘In a developing country, modernization and change of the accounting regime are possible if the standards are in compliance with global ones. The change of accounting standards adopted by Turkey started to be implemented, and this created a number of qualitative and quantitative results. This study examines the impact of change of accounting standards on accounting quality. In order to determine how switching standard reflects accounting quality, first of all, the earnings management, timely loss recognition, and value relevance variables pertaining to accounting quality were listed and the findings were stated after subjecting the obtained data to statistical analyses. Accordingly, by the transition to International Financial Reporting Standards （IFRS）, the earnings management practices were observed to decrease as compared with the pre-IFRS period and the timely loss recognition and value-relevance values were observed to increase, which constitute the dimensions of accounting quality. It was also concluded that by the switch from domestic accounting standards to International Accounting Standards （IAS）, the quality of accounting in the country was improved and the market became more active than it was before.
文摘Order-oriented production is the main production method of some small and mediumsized enterprises(SMEs),which not only indicates that customer demand becomes the vane of enterprise production,but also puts high demands on the flexibility of production.Material requirements planning(MRP)is a modern enterprise management method based on basic databill of materials(BOM).For order-driven SMEs,MRP not only helps enterprises to complete material delivery in a timely manner,but also provides flexibility to meet customer needs.Standardization and MRP complement each other in enterprise operation,and they are effective in solving problems such as untimely material supply,undetermined procurement timing,and supply chain system jams.By studying the standardization application of MRP in enterprises,the article not only optimizes the standardization management system of enterprises,but also contributes to the high-quality development of SMEs.
文摘The International Olive Council(IOC) is an international intergovernmental organization dedicated to olive oil and table olives, aiming at modernizing olive production, coordinating olive policies, improving the regulation of international trade, defending the quality of the olive sector and promoting olive oil and table olives to increase their consumption. The IOC grants recognition of laboratories and tasting panels in annual trials when they meet the conditions given in the decisions adopting the IOC certificate for laboratories for the physico–chemical testing of olive oil and laboratories for the sensory analysis of virgin olive oils. The IOC establishes analysis methods applying to olive oils and olive pomace oils for purity, quality and organoleptic assessment. The IOC elaborates guides of storage conditions for olive oils and olive pomace oils, of managing virgin olive oil tasting panels and of sensory testing laboratories. In future works, the IOC includes activities to identify analytical criteria for detecting fraud and guaranteeing the quality of olive oils and olive pomace oils.
文摘Assessing soil quality is essential for crop management and soil temporal changes. The present study aims to evaluate soil quality in the Ferralitic soils context countrywide. This assessment was done using multivariate soil quality indice (SQI) models, such as additive quality index (AQI), weighted quality indexes (WQI<sub>add</sub> and WQI<sub>com</sub>) and Nemoro quality index (NQI), applied to two approaches of indicator selection: total data set (TDS) and minimum data set (MDS). Physical and chemical soil indicators were extracted from the ORSTOM’s reports resulting from a sampling campaign in different provinces of Gabon. The TDS approach shows soil quality status according to eleven soil indicators extracted from the analysis of 1,059 samples from arable soil layer (0 - 30 cm depth). The results indicated that 87% of all provinces presented a very low soil quality (Q5) whatever the model. Among soil indicators, exchangeable K<sup>+</sup> and Mg<sup>2+</sup>, bulk density and C/N ratio were retained in MDS, using principal component analysis (PCA). In the MDS approach, 50 to 63% of provinces had low soil quality grades with AQI, WQI<sub>add</sub> and NQI, whereas the total was observed with WQI<sub>com</sub>. Only 25% of provinces had medium soil quality grades with AQI and NQI models, while 12.5% (NQI) and 25% (AQI) presented high quality grades. Robust statistical analyses confirmed the accuracy and validation (0.80 r P ≤ 0.016) of AQI, WQI<sub>add</sub> and NQI into the TDS and MDS approaches. The same sensitivity index value (1.53) was obtained with AQI and WQI<sub>add</sub>. However, WQI<sub>add</sub> was chosen as the best SQI model, according to its high linear regression value (R<sup>2</sup> = 0.82) between TDS and MDS. This study has important implications in decision-making on monitoring, evaluation and sustainable management of Gabonese soils in a pedoclimatic context unfavorable to plant growth.
文摘Managing documentation in a suitable way has become a critical issue for any organization. Organizations depend on the information?they store and they are required to have appropriate mechanisms to support the functional needs of information storage, management and retrieval. Currently, there are several tools in the market, both free software and proprietary license, normally named Enterprise Content Management (ECM) tools, which offer relevant solutions in this context. This paper presents a comparative study among several of the most commonly used ECM tools. It starts with a systematic review of the literature to analyze possible solutions and then it defines a characterization schema instantiated in a particular case, the Regional Government of Andalusia.
文摘The Management Discussion and Analysis （MD＆A） is a mandatory document under the European Union＇s （EU） law. In 2003, the EU issued Directive 2003/51/EC, which broadened the information that firms have to provide in their MD＆A, and in 2010 the International Accounting Standards Board （IASB） issued the International Financial Reporting Standards （IFRS） Practice Statement ＂Management Commentary＂, a non-binding guidance for the presentation of this document. The aim of this paper is to examine the relationship between MD＆A disclosure quality and properties of analysts＇ forecasts. In fact, although most studies found that financial analysts mainly refer to financial statement data in forecasting earnings, there are few researches highlighting the importance of MD＆A disclosures for financial analysts. On this basis, Ramnath, Rock, and Shane （2008） called for researches in order to better understand the relationship between the information really used by analysts and their forecasts. To assess the quality of MD＆A disclosures, we developed a multidimensional measure on the basis of the EU requirements and the IFRS Practice Statement, and then we regressed this variable on both forecast accuracy and dispersion. The findings show that our measure of MD＆A disclosure quality is significantly and positively related to forecast accuracy. We conducted other analyses in order to better understand the previous relationship and we found that, if we analyze the different information contained in the MD＆A statement, financial analysts consider useful accounting and financial data in forecasting earnings. These results enhance our understanding of the role of MD＆A disclosures in the wide set of information that firms provide to financial statement users.
文摘This paper elaborates on the differences and connections between the quality management system and standards system,as well as the principles and sequence of establishing the quality management system and standards system.It provides suggestions on how to establish and integrate another system in the existing system and coordinate with it.
