刍议环境管理体系与环境管理会计

为了实现经济效益与环境效益的协调发展,预防污染,企业实施环境管理体系。为了使环境管理体系实现持续改进,环境管理会计的监督与反馈作用是必不可少的。本文就环境管理体系和环境管理会计的关系做简要分析,以期对我国企业建立环境管理会计体系有所借鉴。     

油田企业QHSE管理体系运行存在问题分析及相关对策

<正>QHSE管理体系是一套综合的现代管理方法,它的管理体系标准就是质量、健康、安全、环境管理体系标准,覆盖着企业生产经营活动的全过程。QHSE体系的建立,根本意义在于确保企业管理工作系统化、规范化和制度化,降低安全风险和生产成本,推进企业质量、健康、安全、环境的持续改进,以及适应加入WTO的需要。因此,对已经引进QHSE体系作为企业管理体系的公司,如何有效提高QHSE体系质量,稳定推进QHSE体系在企业内部的有效运行,实现企业持续、稳定、健康发展,提升核心竞争力和内部活力,使QHSE体系为企业发展壮大发挥更大的促进作用,有着极其重要的意义。     

确保体系完善 重提PDCA

本文就质量、环境、职业健康安全整合管理体系在运行中如何运用PDCA循环方法，贯彻八项质量管理原则，建立管理体系中预防不符合和持续改进的运行机制，提高体系运行的有效性进行了探讨。     

对我国企业建立有效绩效管理体系的探讨

本文主要论述了中国企业中建立绩效管理体系应遵循的几个常用步骤以及应注意的一些问题,并结合中国企业的现状,论证了中国企业的绩效管理体系应该是不同于国外的具有中国特色的一个管理体系。论述了绩效管理体系具有实现组织战略目标、监控企业管理、建立优秀企业文化等作用,论述了绩效管理体系的五个常用步骤为:绩效计划、绩效执行、绩效考核、绩效改进、绩效激励。论证了中国企业要建立具有中国特色的绩效管理体系应该对中国的历史经济背景、经济环境、人文环境给予充分考虑,并将之融合到体系的五个常用步骤中去。特别论证了在流程中应重点改进或注意的以符合中国特色的一些关键性步骤。     

提高内审人员水平 搞好内审工作

随着质量、环境、职业安全健康、社会责任管理体系的发展，建立整合的质量、环境和职业安全健康等一体化管理体系成为当前众多企业认证的方向。众所周知，内部审核（简称内审）工作对搞好管理体系的有效运行和持续改进具有重要作用和积极意义。整合型管理体系内审较单一体系内审而言，对内部审核人员（简称内审员）的能力提出了更高的要求。作为组织内审工作的实施者，如何有效地提高内审员的审核水平和能力，有效实施审核，就成为搞好整合型体系内审工作的关键。     

建立一体化管理体系的探索

质量、环境、职业安全健康、健康安全环境管理体系一并被称为后工业时代的管理方法。如何建立一体化的管理体系，大庆油田精细化工厂结合本厂的实际，进行了体系整合，并在实践中积累了一些经验。整合后的“四位一体”管理模式，满足了产品的全过程控制和客户需求；突出了预防为主和风险管理，体现了以人为本、全员参与、保护环境、实现持续改进的理念。在体系运行的实践中见到了实实在在的效果。     

ISO14001环境管理体系标准中的监控机制

ISO14001所倡导的环境管理体系是一个管理上科学。理论上严谨、系统性很强的管理体系，具有自我调节、自我完善的功能。这一体系的监控机制更具特色，具有检查、纠错、验证。评审和改进的能力。ISO14001管理体系基本遵循了管理学上的PDCA循环模式，这里的C和A，就是ISO14O01标准中的45“检查与纠正措施”条款c但IS014001环境管理体系没有停留在PDCA循环上，而是充分考虑到环境保护工作发展很快、公众对环境质量的需求不断提高的特点，并考虑了企业自身发展的动态性，增加了小6“管理评审”条款，以实现体系的持续改进c因此，ISO14…     

基于“三标”框架下的多体系整合研究

“三标”管理体系是指质量、环境和职业健康安全三个管理体系的有机结合，使用共同管理要素，通过“三标一体化”整合型认证的管理体系。企业标准体系是指企业内的标准按其内在联系形成的科学的有机整体，包括技术标准、管理标准和工作标准。目前，我国在体系认证上存在质量、环境、职业健康安全管理体系单一体系认证、“三标”管理体系整合型认证、企业标准体系认证等多体系认证并存的现象。于是出现了一个企业同时运行几个体系的情况。无疑，这些体系的建立与运行提升了企业的专业管理水平。     

HSE管理在中国物流企业的应用

健康、安全与环境管理体系简称HSE管理体系,是近几年出现的国际石油天然气工业通用的管理体系。HSE管理体系对健康（H）、安全（S）与环境（E）实行一体化管理,体现了当今石油天然气企业在城市环境下的规范运作,突出了预防为主、领导承诺、全员参与、持续改进、社会责任的科学管理思想,是中国石油天然气工业实现现代管理,走向国际大市场的准行证。     

中澳质量交流的友好使者--卢·马格利茨

卢·马格利茨先生是澳大利亚著名质量专家,在质量的各个领域都具有丰富实践经验和理论水平,涵盖质量检查、质量控制、质量保证、质量管理、质量体系、质量评审、质量培训、以及包括六西格玛的持续过程改进.他还被誉为澳大利亚质量管理体系、职业健康安全体系和环境管理体系整合的先驱.     

Challenges in designing,implementing and operating an environmental management system

Introducing an effective environmental management system (EMS) to an organization is a complex process. This complexity is belied by current EMS models that concentrate on EMS frameworks and components, and present a relatively simple approach to the process, especially the introduction and implementation phases. While these models outline what should be introduced, they provide little guidance on how EMSs may be implemented. Experience indicates that effective EMS introduction may be adversely affected by a number of conditions, but EMS literature has yet to recognize these barriers. There is a significant gap between EMS theory and application. This paper discusses the degree to which current EMS models address practical EMS design and implementation, barriers to successful EMS introduction, strategies and tactics for overcoming these barriers and implications for EMS practice. Copyright © 1999 John Wiley & Sons, Ltd and ERP Environment.     

Economic Viewpoint

The search for a policy device which will yield the benefits of monetary discipline without the pain is as old as it is fruitless, and the central message of this Economic Viewpoint is that going into the EMS will not provide a magic answer to our problems. However we believe that if we go into the EMS at today's rate, and pursue monetary policies consistent with maintaining that rate, the authorities' target of 3 per cent inflation by 1988 is well within reach… Our analysis of the experience of other countries, inside and outside the EMS, over the floating rate period suggests that membership of the EMS should also reduce exchange rate fluctuations and help to create a more stable environment for business planning. However, sterling's vulnerability to oil-related fluctuations cannot be eliminated just by joining the EMS. We therefore suggest that an oil bond, which capitalises the value of our North Sea assets, is created and sold to our EMS partners, thus equalising the exposure to fluctuations in oil prices and removing one major cause of exchange rate instability.     

ISO 14001 – experiences,effects and future challenges: a national study in Austria

More than 60000 organizations worldwide have implemented environmental management systems (EMSs). About 800 of them are located in Austria. As Austria was one of the leading countries in promoting the EU scheme EMAS, and as there has been no specific study on Austrian experiences with ISO 14001, the purpose of this study is to describe the experiences with and effects of ISO 14001 in Austria. The results show that ISO 14001 often leads to reduced environmental impact, especially in the area of waste. A strong driving force behind implementation is the expected improvement of an organization's image. The average repayment time on an investment in an EMS is less than two years. Legal compliance tends to be difficult to implement, but on the other hand it works well in daily practice. To develop an EMS into a sustainability management system, the two most important challenges are to improve coordination between the EMS and the organization's strategies and to synchronize the EMS with central value chains. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.     

压力容器焊接接头低温韧性的改善技术分析和研究

在对低温压力容器制造的过程中,很容易出现钢材焊头的低温韧性不足的问题。而为了对这种问题实现良好的解决,就应当在焊接材料以及焊接工艺上做出充分的改进。在本文中,将就压力容器焊接接头低温韧性的改善技术进行一定的分析与探讨。     

The role of accounting and the accountant in the environmental management system

This paper explores the role of accounting and the accountant in the Environmental Management System (EMS). This study was founded on a postal survey of chief executive officers (CEOs) and chief financial officers (CFOs) from the top 500 listed Australian companies. From responses to the surveys, this paper firstly documents the adoption of environmental accounting processes by respondent companies and secondly management attitudes as to the role of environmental accounting in these companies. The senior executives responding to the survey suggest that they believe the environment is an important issue, and recognize the need for a business response. However, there appeared to be limited participation of the accountant in the EMS, which suggests there is a gap between the aggregate observations of this sample and literature support with respect to the role of environmental accounting. It is suggested that this might reflect a lack of understanding of the potential role accounting and the accountant could (and arguably should) play as a member of the EMS team. It is the intention of this paper to provide some input to enhance an understanding of the potential and important role accounting and the accountant could play in the EMS. Copyright © 2001 John Wiley & Sons, Ltd. and ERP Environment     

The MTFS or the EMS: Which Way for Credible Monetary Policy?

Since the latter part of 1988, the primary policy objective has been to head off a rise to double digit inflation. To this end, interest rates have been raised from 7112 per cent to 14per cent, while the public sector is running a large fiscal surplus. Despite this apparently very tight policy stance, policy is deficient in a crucial respect: it lacks credibility. The all too public divisions within government have weakened the efficacy of monetary policy, especially in financial markets. The ongoing uncertainty over who is in charge of the conduct of policy - No. 10 or No. 11 - further undermines confidence. The most urgent priority must be to reassert clear priorities and guidelines. In this Viewpoint, we consider how best to restore the credibility of monetary policy. There are two main possibilities: first, to reassert the Medium Term Financial Strategy (MTFS) in an appropriate form; or to join the (Exchange Rate Mechanism of the) European Monetary System (EMS). We argue that it will be very hard to derive credibility benefits from a reassertion of the MTFS: because of the inflation record of the past decade and the twists and turns of past versions of the MTFS, a mere restatement will not resolve the uncertainties that result from known differences within the government. In particular, any restatement will rely on discretion and judgement in its implementation and this will weaken its beneficial effects on expectations. Instead we argue that entry into the EMS offers a tougher and more credible commitment for monetary policy. The Chancellor has been pushed to rule out UK entry until the second half of 1990 at the earliest, but the government should make a virtue of this by announcing a firm dale for entry next year. In the interim, it should encourage a debate about the appropriate rate for entry, a debate which will increasingly guide the foreign exchange market. The government should make it clear that in choosing this rate it will do so with the commitment to low inflation very much in mind, favouring a high exchange rate. Once in the EMS, the government should rule out the possibility of devaluing the pound in an EMS realignment. This provides a firm non- discretionary anchor for both monetary policy and inflation expectations. With this commitment, the principal gain from EMS entry will be establishing a regime of low inflation for the next decade: in this, choice of the exchange rate will be less crucial than the fact of entry.     

Data-driven forecasting for operational planning of emergency medical services

Emergency medical services (EMS) play a vital role in delivering pre-hospital care. The operational efficiency of such services is critical and adequate demand forecasts can contribute to such a goal. But for that, the available data need to be well characterized before being used. Previous studies have failed to address some important aspects of this need, such as exploring a comprehensive list of contextual data to decide which are relevant to explain the EMS demand behavior. Moreover, modern forecasting techniques have been explored in the EMS context, including neural networks, but the computational complexity inherent to the methods and their use was not discussed. Finally, it is also unclear how different demand patterns can be when predicting the volume of emergency calls considering the priority level and the number of dispatches according to vehicle type. This study proposes a generic data-driven forecasting method to address these shortcomings and to support operational decisions. The results obtained with the proposed method indicate that each priority call and vehicle type shows different patterns, which suggests that such differentiation should contribute to better resource allocation. At the same time, the operational impact of the demand shared by neighboring zones proved to be significant at bases near the border. The models developed resulted in important decision tools that can be used to predict the dynamic demand of EMS on an hourly or shift basis. Additionally, the method adds value for decision-makers that want to plan not only when and how many but also where resources are demanded, avoiding assumptions that impact the operational performance.     

The London Business School with Gower Publishing

There are enough similarities in the performance of the British and Spanish economies in recent years to make the entry of the peseta into the EMS on 19 June an event of interest to UK observers. Faced with the problem of overheating, the Spanish authorities have chosen to use the external discipline of a fixed exchange rate as a way of fighting inflation. In similar circumstances, the UK has opted for autonomy, preferring to use internal monetary discipline to bring inflation back down to the European average - itself one of Mrs. Thatcher's conditions for EMS entry. Over the next year or two it should be possible to form a view on the relative merits of the two approaches to counter-inflation policy.     

Pains and gains of environmental management system certification for the sustainable development of manufacturing companies: Heterogeneous effects of industry peer learning

Environmental sustainability is a growing global concern. Environmental management systems (EMS) could be an effective strategic tool to help firms deal with their sustainable development. However, whether EMS certification pays off financially and how it takes effect can be debated. Thus far, these questions remain largely under‐researched. In particular, the effects of EMS certification on financial performance are inconclusive, and the reasons explaining the effects are underdeveloped. This study aims to enrich the current research by exploring the mediating and moderating roles from the perspective of cost‐efficiency trade‐offs to reveal how EMS certification affects financial performance. Applying a PROCESS procedure analysis and causal mediation analysis to a sample of 1,751 Chinese listed manufacturing firms from 2008 to 2016, this study shows that the effect of EMS certification on firms' financial performance is insignificant because their operating costs burden increases while their marketing efficiency and managerial efficiency improve. For the first time, this study demonstrates the moderating role of industry peer learning, as the mediating effects decrease with the growth of industry peer learning.     

Environmental management systems,communicative action and organizational learning

In recent years, an increasing number of private as well as public organizations have been engaged with implementation and use of environmental management systems (EMSs). This raises questions as to the reasons for implementing an EMS and, not least, about the roles and contributions of an EMS in an organization. Based in particular on research on contemporary municipal environmental management in Sweden, and also drawing on EMS research and experiences in other countries, this paper argues that an EMS may be understood not only as a technical tool for analytical management, as is traditionally done, but also as a tool for communicative action and organizational learning. Copyright © 2002 John Wiley & Sons, Ltd and ERP Environment.