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991.
在现阶段,国有建设工程业主代表与建设监理人的地位并不是平等的.社会责任与契约责任的偏离客观上造成监理人权利与责任的失衡,建设监理人存在丧失独立工作的可能.而监理人声誉机制与申述机制的缺乏会将建设监理人独立判断与决策受到国有建设业主代表的不规范行为干预的可能变为现实.平衡建设监理人权利与责任,促进监理行业协会的建设,强化建设监理人自身素质提高监理人独立性的有效途径.因此,从制度层面理顺监理人权利与责任的关系,保证监理人正当行驶权利,对于促进建设监理人的权利与义务的平衡,对于遏制国有建设业主代表的机会主义行为,摆脱国有建设业主代表对工程建设的非法干预,乃至提高国有建设工程效果具有重要的意义. 相似文献
992.
采用案例研究法,以绿大地的存货减值准备计提为出发点,试图找出绿大地利用资产减值准备进行盈余管理的证据,进而挖掘出其盈余管理的手段与动机。研究结果表明:绿大地通过资产减值准备"经常性损益"项目与"非经常性损益"之间"分类转移"的方式实施盈余管理,主要动机在于为第二年扭亏为盈做准备,避免被ST,以满足资本市场的监管要求。 相似文献
993.
994.
资源在企业的生存、发展、绩效等方面扮演着重要的角色.作为企业一种重要的资源存在形式,组织冗余资源在企业中所起的作用不容忽视.然而,不同学者对冗余资源的作用有不同的理解,既有积极的观点也有消极的观点,这种差异主要是受到研究情境和冗余资源自身类型的影响.冗余资源最主要的作用就是能够缓冲环境变化给企业带来的冲击,保护企业的技术核心,给管理者提供较大的管理弹性,促进企业创新行为和组织变革的发生,帮助企业适应环境. 相似文献
995.
基于煤矿基层管理者的工作行为与矿工工作行为有重要关联性,重点探讨基层管理者的负向管理方式,即:辱虐管理对矿工不安全行为的影响.利用问卷调查获取数据,并且认为组织公平在辱虐管理与矿工不安全行为的影响中具有中介效应来加以分析.实证分析表明:煤矿基层管理者的辱虐管理对矿工的不服从安全行为和不参与安全行为均有显著的正向影响;应用层次回归分析法验证组织公平中的分配公平、程序公平和互动公平这三个维度均在辱虐管理和矿工的不服从安全行为和不参与安全行为中起部分中介作用.研究结果证实了中国背景下辱虐管理对矿工工作行为的破坏性作用. 相似文献
996.
本文采用广义矩估计(GMM)法,选取我国2003~2009年的省级面板数据,对国有企业、私营企业和外商港澳台企业与区域工业污染之间的关系进行实证研究。研究结果表明:国有企业、私营企业和外商港澳台企业的环境污染效应均为正,这三类企业的发展均会导致环境状况恶化;征收排污税可以改善环境,而工业污染源治理资金的投入却并未带来相应的环保效益。 相似文献
997.
Alex Y.H. LoC.Y. Jim 《Land use policy》2012,29(3):577-586
Residents’ views are pertinent in urban-park design and management, yet they are often ignored. Social-empirical studies could enhance socially relevant park design. As a compact city, Hong Kong's limited greenspaces are often too small, surrounded by incompatible activities, and fail to meet user demands and expectations. This study explores the response of citizens living in the crowded urban milieu to inadequate greenspace provision. A questionnaire survey gleaned opinion from residents in representative residential neighbourhoods in old city and new towns. Green sites are appreciated more for pragmatic microclimatic and amenity benefits than social and high-order environmental functions. The principal limitations are deficiency in sports facilities and greenery. Respondents favour more trees, dispersed seating design and large parks. The preferences are mainly related to age, income, education and retirement status. The high-density living milieu may have weakened attitude and perception towards urban nature. The findings could inform public policies and programmes on urban parks. They call for an institutional restructuring to facilitate active public engagement in greenspace planning and management. 相似文献
998.
Volker Mauerhofer 《Land use policy》2012,29(3):652-660
This paper aims to provide a new and practical approach called ‘Legislation-Check’ to identifying shortcomings in national legislation in terms of how well it implements sustainable development, and ways of improving the legislation. National legislation was chosen as it represents a sort of ‘skeleton of society’ and defines the status quo, as well as setting the main environmental, societal and economic directions of the population covered.The approach presented is based on a new concept called ‘3-D Sustainability’, which focuses on the precautionary principle. 3-D Sustainability provides criteria in a flexible hierarchy for solving conflicts of interest between economic, social and environmental dimensions of sustainability. In this paper, these criteria and dimensions are applied to various sectors of Austrian national environmental legislation to identify the shortcomings of the legislation and ways of addressing these shortcomings.This paper shows, by way of quantitative data, a significant increase in the use of sustainability related terms in generally applicable legal instruments (both federal and provincial) in Austria since 2003. In qualitative terms the results of the paper further indicate, using national environmental legislation, several hierarchical disorders between different legal acts and opportunities for improving them. Furthermore, inadequacies in the way that the legislation handles sustainable development and a total lack of overall objectives and targets in terms of sustainability are highlighted, which can jeopardise sustainable development.The concept of ‘3-D Sustainability’ has not previously focused on national legislation, despite the practical importance of the legal implementation and enforcement on this geographic level. Hence, this paper contributes, through scientifically-based decision support, to practical pathways for the innovation of institutional, procedural and substantive arrangements in existing legislation.The approach presented in this paper is not restricted to environmental issues, but is applicable to all thematic areas. It is also not geographically limited, but could be implemented in any country and also beyond national borders. Furthermore, the approach can be easily replicated and provides systematically gained results for global governance change towards sustainable development. 相似文献
999.
Jon D. Unruh 《Land use policy》2012,29(3):661-663
Angola's four decades of civil war continue to have a profound effect on the country's recovery and development. While the end to the war in 2002 and the subsequent extraction of natural resources has fueled the country's economic recovery for a minority, for the majority recovery depends less on natural resource extraction than it does on acquiring and maintaining secure access to land and property upon which viable livelihoods can be rebuilt. However the current large scale evictions in urban and peri-urban areas of the country and the resulting acute tenure insecurity is significantly worrying, and is the single most acute land rights, land policy, and political problem in the country. Aspects of the country's constitution and the development of the postwar land law facilitate eviction, and an important opportunity to upgrade postwar informal land rights has been missed. Land and property rights problems have played a significant role in the country's armed conflicts and social problems, and current trends are constructing a difficult future. 相似文献
1000.
We study levels and trends in agricultural pesticide use for a large cross-section of countries using FAO data for the period 1990–2009. Our analysis shows that a 1% increase in crop output per hectare is associated with a 1.8% increase in pesticide use per hectare but that the growth in intensity of pesticide use levels off as countries reach a higher level of economic development. However, very few high income countries have managed to significantly reduce the level of intensity of their pesticide use, because decreases in insecticide use at higher income levels are largely offset by increases in herbicide and fungicide use. The results also show very rapid growth in the intensity of pesticide use for several middle income countries such as Brazil, Mexico, Uruguay, Cameroon, Malaysia and Thailand. Complementing our analysis with data from the Rotterdam Convention on Prior Informed Consent (PIC), we show that hazardous pesticides covered in the PIC procedure are more weakly regulated in lower than in higher income countries. We discuss the policy challenges facing developing countries with a rapid growth in pesticide use and recommend a four-pronged strategy, including an environmental tax on pesticides with revenues allocated to long-term investments in awareness building, the development of integrated crop management methods and the setting of food safety standards. The interactions between these measures should help contribute to the effectiveness of the overall strategy package. 相似文献