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61.
我国救济性投资的救济力度远远低于救济需求,在社会救济意识、救济管理、资金来源、投资形式等方面存在不足,投资增长缓慢,且存在城乡失衡和地区失衡.应创新公民的社会保障观念和思维模式,建立健全救济性投资的管理机制,着力解决救济性投资的不平衡问题,并且投资形式要向着多元化、多层次的方向发展. 相似文献
62.
阐述了成熟市场经济国家内部会计控制的发展过程,分析了我国企业内部会计控制存在的问题,提出了加快发展我国企业内部会计控制的6条对策。 相似文献
63.
高等职业教育作为我国高等教育的重要组成部分,高职英语教学必须突出对学生语言实际交际能力的培养。但目前的高职英语教学存在学生英语基础薄弱,教师授课任务繁重。教材建设缓慢等问题。搞好高职英语教学,需要我们从师资、教材、教学手段等过多方面下功夫。 相似文献
64.
税法学教学内容与方法具有较为突出的综合应用性,这对税法学教师提出了较一般法学教师更高的素质要求:要求教师具有开放务实的教学观念和良好的专业综合素质,并能改革学习考核方法. 相似文献
65.
Stephanie Stray 《Quality and Quantity》2009,43(1):161-171
That survey research is error prone is not a new idea and different varieties of non-sampling error have been investigated
in the literature as well as consideration being given in many statistics textbooks to the issue of sampling error. The paper
here considers research upon corporate environmental reporting. It compares information provided by corporate environmental
reports with information that survey respondents claim their organization’s environmental report contains. This enables the
accuracy of the claims to be assessed. Consideration is given to two different industries the Water industry and the Energy
industry. Errors due to inaccurate reporting by survey respondents are shown to be relatively infrequent and respondents appear
just about as likely to claim they report information that they do not, in fact, report as to fail to indicate that they report
information that is, in fact, actually reported. 相似文献
66.
67.
This article specifies what an optimal pollution tax should be when dealing with a vertical Cournot oligopoly. Polluting firms
sell final goods to consumers and outsource their abatement activities to an environment industry. It is assumed that both
markets are imperfectly competitive. Thus, the tax is a single instrument used to regulate three sorts of distortions, one
negative externality and two restrictions in production. Consequently, the optimal tax rate is the result of a trade-off that
depends on the firms’ market power along the vertical structure. A detailed analysis of Cournot-Nash equilibria in both markets
is also performed. In this context, the efficiency of abatement activities plays a key-role. It gives a new understanding
to the necessary conditions for the emergence of an eco-industrial sector.
相似文献
68.
Summary Competition authorities are increasingly measuring the effects of their enforcement actions, seeking a robust justification
for the proliferation of competition policy. We highlight the importance of identifying the right counterfactual against which
to measure effects, and set out the relevant categories of costs and benefits. We then explore how a balance can be struck
between the benefits and inherent limitations of these measurement exercises. Relatively crude analyses of cartel action benefits
can be sufficient to achieve public legitimacy for competition policy. Assessing the effects of merger and conduct inquiries
is often ambiguous, but could be used to improve decision-making processes.
Director and Managing Consultant, respectively, at Oxera, Oxford and London. The valuable comments of Fod Barnes, Kerry Hughes
and an anonymous referee are gratefully acknowledged. The opinions expressed in this article are those of the authors alone. 相似文献
69.
70.