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一、序言 随着社会主义市场经济的迅猛发展,市场竞争日益激烈,企业为了在竞争中取胜,竞相扩散赊销业务,提高销售额,打开市场局面,往往会采取先发货后收款的交易方式,于是在会计上便会形成一定数量的应收帐款,这种交易方式的确增加了企业的产品销量,推动了企业的发展,但是大量的应收帐款被外单位占用,暂时脱离了本单位的资金周转,增加了财务成本,给企业带来了很大的风险,严重的情况下还会形成坏帐,给企业带来更大的经济损失. 相似文献
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诗意的浪漫,有一种即是在日月的辉耀下,甚至星光里,细雨中,对着一丛花草,或者无垠波涛,终日不发一言而泪下如雨,终归也无人知道是因何感伤.
而其中情愫,托于流水,问及草木,诉诸落花的,更是不可胜数;似乎纯净的自然,乃是人身心最终极最可依恃的归宿,人在此间,就如幼小的猫儿蜷缩在主人家的锦衾里,被抚慰着,有着温暖,与安全. 相似文献
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有时候我们去看一部电影,导演是大牌导演,演员是大牌演员,编剧是大牌编剧,广告满天,铺天盖地,弄得非常好,把所有人都忽悠进去以后,绝大多数的人跑出来说,没见过这么烂的片子,这就是到今天为止,我对这个事情做出的最精确的评价。刚开始的时候,我是非常担心的,三年零毛利,零元销售,三折销售等等,作为一个法律工作者,我首先想到这是违规的,你这样不计成本以后, 相似文献
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我很高兴我嫁了我老公,也高兴有一个可爱孝顺的女儿,更高兴当时家里人的支持买了现在的房子。有家,有爱,有你们,是我最大的幸福。我和我老公是经人介绍结婚的,在我们那个年代,这是很平常的事,所谓的自由恋爱我也算尝到一半吧。在我们那个年代,我属于晚婚,29岁"高龄"的年纪让家里人开始着急,其实我的要求很简单,找一个人平平淡淡地过生活,幸运的是,我遇见了我老公。认识他的时候,他在研究所里上班,成 相似文献
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没有空洞的口号,没有华丽的辞藻,有的只是朴素平实的情感,无私奉献的爱心,重如泰山的责任。一个只有8名工作人员的审计局,面对资金量越来越大,审计范围越来越广的实际,他们不等不靠,以共产党员的模范行动,经受住考验,当好了经济卫士,默默的为全区经济社会又好又快发展做贡献。她叫鲁莉,共产党员,伍家岗区审计 相似文献
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《当代经理人(中旬刊)》2008,(3)
那是最美好的时代,那是最糟糕的时代,那是智慧的年头,那是愚蠢的年头,那是信仰的时期,那是怀疑的时期,那是光明的季节,那是黑暗的季节,那是希望的春天,那是失望的冬天。我们全都直奔天堂,我们全都直奔相反的方向。这是狄更斯在其作品《双城记》中一段精彩的描述,同时,这段描述也成为《双城记》中最赋有哲理的一段描述。而如今,对于互联网,更准确点是对于雅虎来说,这是一个最好的时代,也是一个最坏的时代;这是一个充满希望的春天,也是一个充满绝望的冬天…… 相似文献
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利用湖南省1980-2010年雷暴日数据、2008-2013年闪电数据,分析了湖南省雷暴和闪电变化特征。结果表明:湖南省属于雷暴多发区,年平均雷暴日数分布呈南高北低的趋势,沿雪峰山有个相对高值区,平均雷暴日数在30d到70d之间。湖南省6年的年平均闪电条数35万余条,雷电高发时段为4-9月,其中7月是全年闪电活动最密集的月份。春季(3-5月)闪电逐时分布呈现双峰型,高峰值出现在02时、17时,夏季(6-8月)闪电多集中在下午15-17时,秋季(9月)高峰期集中在15-16时。湖南省闪电密度分布和闪电强度分布,高值区均在娄底、郴州,全省闪电主要强度分布在20-80kA。 相似文献
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Riccardo Crescenzi Andrés Rodríguez‐Pose 《International journal of urban and regional research》2017,41(6):1010-1027
The BRICS countries in general, and China and India in particular, are now widely regarded as the areas of the world likely to challenge the economic leadership of the United States (US) and the European Union (EU). A large part of this challenge will come from rapid technological catch‐up by China and India. Yet, despite a recent rise in interest, there is limited knowledge about how and where innovation takes place in these two leading emerging countries and to what extent the Chinese and Indian territorial systems of innovation differ from those in the EU or the US. In this article we explore the geography of innovation in China and India, concentrating on understanding key territorial‐level innovation trends by country, region and technology field, using the US and the EU as benchmarks. We find significant contrasts between the geography of innovation in China and India and that of the US and the EU. First, the degree of concentration of innovative activities in both countries is extremely high. Levels of agglomeration of innovation in the coastal provinces of China, as well as in Delhi and the South of India, significantly exceed the levels of agglomeration found in the USA and the EU. Secondly, China has witnessed a more rapid increase in the degree of concentration of innovation than India. We posit that the differences in the geography of innovation between, on the one hand, China and India and, on the other hand, between these countries and the developed world are rooted in different institutional settings, different systems of innovation and different national innovation strategies. 相似文献
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The Sydney housing market peaked in 2003. The period 2001–2006 is, therefore, of particular interest since it captures a boom and bust in the housing market. We compute hedonic, repeat-sales and median price indexes for five regions in Sydney over this period. While the three approaches are in broad agreement regarding the timing of the turning point in the housing market, some important differences also emerge. In particular, we find evidence of sample selection bias in our hedonic and repeat-sales data sets (with the former focusing more on better quality dwellings and the latter more on lower quality dwellings). These sample selection biases could in turn cause bias (in opposite directions) in our hedonic and repeat-sales indexes. Median indexes may likewise be biased as a result of an apparent decline in the average quality of dwellings sold in the latter part of the sample. We also find evidence of convergence in prices across regions during the boom and divergence in the subsequent bust. 相似文献
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ABSTRACTWhen a woman perceives legitimacy in her job as an entrepreneur from networks that are often influenced by the gender hierarchy that grants men higher status than women, she is encouraged in her job. What are the effects of gender hierarchy and networks on the legitimacy a female entrepreneur perceives and on her satisfaction and commitment to the job? A sample of 5997 female entrepreneurs in the developing world was surveyed for Global Entrepreneurship Monitor. They were found to experience legitimacy as entrepreneurs in their networks in the private sphere and the business sphere. Gender hierarchy constrains legitimacy more in the private sphere than it does in the business sphere. Legitimacy in the business sphere can fulfil the need to feel competent and enhance job satisfaction, while legitimacy in the private sphere can fulfil the need to feel related and enhance job commitment. The account contributes to a two-level contextualization of experiences: micro-level embedding in networks that are nested in macro-level embedding in gender hierarchy. 相似文献
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Derrick Purdue 《Public Management Review》2013,15(2):247-266
The success of the new patterns of local governance depends on engaging communities in a range of partnerships at various geographic scales and administrative levels. In practice, this usually falls to a handful of community leaders in any given locality. Our research on area regeneration partnerships in the UK reveals a community leadership cycle, which proceeds through five phases. The first phase consists of the emergence of a first generation of leaders early on in a partnership, in the second phase their position in the partnership is consolidated and loyalty to the partnership developed, followed by a third phase of the cultivation of a second generation of leaders. Then comes a fourth phase in which the new generation of leaders raise their voices to challenge the established patterns of representation in the partnership. In the final phase, individual leaders exit from the partnership. This community leadership cycle is part of building multi-sector leadership coalitions in the neighbourhoods through strategies combining loyalty, voice and exit. 相似文献
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Roberto Ezcurra 《Spatial Economic Analysis》2014,9(2):162-182
AbstractEmerging world countries have experienced over the last two decades a significant change in their trade patterns. Bold trade reforms have been followed by rapid rises in international trade levels. However, despite these radical changes, we know remarkably little about how changes in trade patterns are affecting the evolution of regional inequality in the developing world. This paper addresses the link between trade openness and spatial inequality across 22 emerging countries over the period between 1990 and 2006. Our findings show that changes in international trade bring about a significant rise in within-country inequality across the developing world and that this impact is greatest in the poorest countries. This result is robust to the inclusion of a number of control variables, and to changes in the specification of the sample and in the measure used to quantify the level of regional disparities. Consequently, the increase in trade exposure across the emerging world, while possibly benefiting the countries involved in the process in aggregate terms, is generating winning and losing regions. 相似文献
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Mohammad Mohabbat Khan 《Public Management Review》2013,15(2):267-278
NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders. 相似文献
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Chieh-Chen Bowen 《International Journal of Human Resource Management》2013,24(2):297-315
This article describes the current status of women in the workplace in Taiwan. Statistical evidence shows sex segregation in the labour market. Discriminatory practices in the hiring process are documented via a content analysis of 7,037 classified ads. Overtly discriminatory actions, such as blatantly stated gender requirements in the classified ads, are shown to be still common in hiring practices. Census data on a gender gap in compensation shows that women in Taiwan evidently get less pay than men do for the same work. The ratio of female to male employees is significantly and negatively correlated with the ratio of female to male in pay. The higher the percentages of women in an industry, the lower the pay women get compared to men. Also, the ratio of female to male in pay is negatively related to the turnover rate. Companies that pay women fairly tend to enjoy lower turnover rates. The implications of these women's issues in human resource management in Taiwan are presented. 相似文献
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An Investigation of Justice in supply chain relationships and their performance impact 总被引:1,自引:0,他引:1
Justice is important in improving performance of supply chain relationships. However, the role of justice in improving performance in supply chain relationships is an under-investigated subject in the literature. In studying the joint impact of justice dimensions, the traditional assumption is that the three forms of justice interact with each other in a multiplicative manner. However, this assumption creates a managerial problem as discussed in this paper. We outline a different view of how the justice dimensions interact with one another utilizing the constraining factor model (CFM). We show that the CFM resolves some of the problems arising from the choice of multiplicative interaction of justice measures on performance. Specifically, we demonstrate that an increase in procedural, distributive or interactional justice results in a significant and positive improvement in performance only if the specific justice dimension is the constraining factor in the relationship. Overall, our analysis suggests that all three dimensions are important and a high level of one of the justice elements will not compensate for a low level of another, a view that is put forward by a number of past research studies in justice. We discuss the theoretical and managerial implications of our findings. 相似文献
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Jerome A. Katz 《Entrepreneurship & Regional Development》2013,25(1):15-26
The Hungarian economy was based on central planning for several decades and in comparison with the dominance of the great organizations that consisted of many smaller units, the role of small-sized enterprises was marginal. The change in the political climate involved recognition of and belief in entrepreneurship and the new legal system increased the opportunity for setting up new enterprises established on private and joint capital. Nevertheless, the changes in the organizational system of companies within the national economy appear to concentrate in time and territory in Northern Hungary. Increasing unemployment inspires the start of numerous enterprises even when the experience of entrepreneurship is missing and, in addition, the inclination towards it. This may result in difficulties and danger and a study of North Hungarian small businesses is therefore useful. The aim of this research is to examine the position of SMEs in the North Hungarian industrial area, concentrating on questions that can not be answered by means of traditional statistics. Data were collected by surveying questionnaires. The questions referred to the development of SMEs in North Hungary. Finally, the elements in the economic environment that may hinder or help successful operation of the enterprises were analysed. With the experience gained by our investigation we would like to help in the reinforcement of SMEs working in Northern Hungary. 相似文献