共查询到20条相似文献,搜索用时 31 毫秒
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David Cooper Tony Puxty Keith Robson Hugh Willmott 《Critical Perspectives On Accounting》1996,7(6):589-613
In 1984 the European Commission issued the Eighth Company Law Directive requiring each member State to ensure that its national rules met common standards for the education, training and qualification of statutory auditors (84/253/EEC; OJ 1984 L126/20). The Directive insisted that national governments take responsibility for the regulation of auditors, a requirement that clashed with the autonomy which many professional bodies believed they possessed. In this article we explore the processes through which the Eighth Directive on the regulation of auditors has been implemented in the UK. We argue that the Eighth Directive illuminates the effects of political and economic discourses on the development of accounting and auditing regulations and the protocols involved in installing such regulations into particular national contexts. The Eighth Directive represents a revealing moment in the shifts in political discourse (towards neo-liberalism) in the UK and the problems of reconciling new modes of economic and political thinking withinternationalregulatory programmes and institutions. Moreover, the implementation of the Eighth Directive in the UK cannot be comprehended outside of (i) an analysis of the problems the British Government has had in “managing” the accountancy profession in the UK and (ii), understanding the powerful image of the auditing industry as a key contributor to the UK economy. 相似文献
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Fred E. Case 《The Journal of Finance》1971,26(2):427-444
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Margaret C. McLaren 《Accounting & Finance》1990,30(1):83-94
The purpose of this study was to identify those communication skills most needed by accountants, so providing information which could be useful for accounting educators when designing programmes. The survey showed that practising accountants perceived wide differences between the desired and demonstrated communication skills of their new graduates. Academics, too, perceived serious deficiencies in their students. The conclusion is that academics, for the sake of their students and the accounting profession, should endeavour to increase the amount of time and expert effort put into communication skills in their university programmes. 相似文献
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用不到三年时间实现了“三个全国第一”、“三个全覆盖”和“三个有效覆盖”,逐步破解了农村贷款难、支付结算难、金融知识普及难的现状……作为全国农村金融综合改革试验田的广西田东县被认为是中国农村金融改革成功的典范之一。 相似文献
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“山西杨凌大寨镇孟家寨村村民购买了人保新的农业保险产品。连日秋雨后,一些村民家的大棚坍塌,眼瞅着这一季就要白忙,理赔人员逐村逐棚地查验了参保户的损失,迅速发放了理赔金。” 相似文献
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"沈阳啊沈阳我的故乡,马路上灯火辉煌,大街小巷人来人往,披上了节日的盛装.社会主义的高楼大厦,耸立在古老的沈阳……" 相似文献
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经历了第二次世界大战,三十岁投身金融业,从此便开始了金融界的“戎马生涯”,从“香港十大杰出青年”的荣誉称号,到被《The Asian Banker》杂志选为“亚洲银行家”,加之各国授予的荣誉勋章和2007年获香港政府颁授的“香港特区大紫荆勋章”,这一切见证了李国宝的成长。而他也带领着东亚银行一路高歌猛进,开创了华资银行的新纪元。称号和勋章只是过眼烟云。但华资银行的历史会铭记这位战功卓著的银行界“勋爵”。 相似文献
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This article examines the economic effects of aid and the relationshipsamong private capital flows, official flows, and concessionalassistance. It considers whether official and concessional flowsimprove the welfare of both recipient and grantor, and it outlinesthe economic rationale for concessional assistance. The impactof aid on a recipient's growth performance is analyzed, andsome criticisms of aid are evaluated. 相似文献
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近十年,中国银行业实现了从一个结构单一,相对垄断、缺乏活力的市场结构转变为多层次,竞争型的高效率银行业市场结构,对于推动我国经济的快速发展起到了基础保障作用。 相似文献
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