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杨时展教授是中国著名会计学家、会计思想家和会计教育家.先生人格高尚,学识渊博,为士林之楷模.一身正气,两袖清风,为世人之典范.先生五十余年一贯忠诚于中国的会计教育事业,培育英才,传道授业,尽职尽责;诚信处世,刚正修身,为人师表.2007年10月10日,是杨时展教授逝世十周年纪念日,回顾老人家辉煌人生,追忆吾师之英容笑貌,缅怀他为中国的会计事业所做出的粲然卓异的贡献,神往崇敬之心油然而生,深深怀念之情回荡于天地之间,老师,您永远活在我们心中! 相似文献
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妈妈,您身体还好吗?呼伦贝尔草原,已经白雪覆盖了吧!咱家的羊,还是那样肥壮吗?农业普查开始了,您知道吗!电话里,您总说我不愿回家,其实,普查和家,都是我的牵挂啊!妈妈,报纸上的普查公报,您看到了吗?妈妈,闪光的数据背后,那,就是我啊! 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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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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雷永军 《企业管理(北京)》2010,(6)
前几天,有住朋友给我讲了一个故事.他说,自己作为项目总监去检查下属的一个项目组.在会议室,一个下属进来了,关上门、转身,坐下,谈了两分钟,门开了;看见门开后我的朋友说,请将门关上!下属站起来,转身,推门,再转身,坐下.没多久,门又开了;我的朋友又说,请将门关上!下属站起来,转身,推门,再转身,又坐下.很快门又开了. 相似文献
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文章用人文主义的文化分析方法,指出了公民意识是特定法实践结构基础上产生的法律意识及其对法治发展的能动关系,并在与法律意识、法律权威、法律信仰、道德等相关概念的辨析中明确了其作为国家观念、法律传统、文化的不同层次属性。由此,从发展的角度看,法治系统又是一个包括制度要素和主体要素的运动系统。 相似文献
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从社会和政治变化、电子音乐流派的发展,形成了电子音乐,科学和技术的发展对电子音乐有重大的影响。他们是四个不同历史时期的发展——未来派,法西斯主义,达达派、电子音乐的时期。从最早使用:麦架,嘘声,窃窃私语,爆炸等。音乐和表达感情的表现,在阶级斗争,政治变革和经济危机、发展迅速的电子音乐,用在许多不同的零件,例如播放音乐、电影、电视等,都成了一个必不可少的组成部分的音乐市场。 相似文献
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随着现在建设工程投资规模、领域的扩大、投资来源多样化、工程项目对环境、经济影响增强,业主工程项目管理应该是包括项目从决策立项到交付使用维护全过程的管理,工程项目的采购也从单纯的施工承包发展到项目管理、工程总承包等多种形式。对于具体的工程项目,其目标也不仅是在限定的投资、工期、质量目标内对工程项目进行综合管理以实现项目预定目标,还应与资金筹措、风险分析、使用维护以及与所在地经济、环境等联系起来,工程项目管理的方法,除了具体的技术性方法,还要向前后期的评价延伸,将工程项目自身作为一个系统来管理,也就是运用系统科学的方法,通过信息反馈与调控,对工程项目进行全面综合管理,包括计划、组织、指挥、协调、控制,以实现项目的综合目标。建设项目管理的核心任务是项目的目标控制。要满足可持续发展的要求。 相似文献
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Christian G. Haid Hanna Hilbrandt 《International journal of urban and regional research》2019,43(3):551-562
Understandings of informality commonly derive from research undertaken in states perceived as lacking the capacity to regulate the practices of their populations. This Interventions forum aims to expand the geographical parameters of empirical research on urban informality. A more global approach, we argue, also necessitates questioning assumptions that undergird this concept—in particular the underlying conception of the state. In this vein, this collection of papers aims to rethink theories of the state through the lens of informality, and vice versa, to inform and refine the concept of informality through a more thorough understanding of states. In so doing, the contributions engage with concepts that have been central both to theories of the state and to the study of informality, namely governance, agency, legitimacy, sovereignty and legality. Following this introduction setting out our theoretical approach, the Interventions forum unites five empirical studies that discuss the nexus of informality and states in contexts that have been researched less extensively from this perspective, each tackling one of the above‐mentioned concepts. Based on these different entry points, the papers provide novel angles on a state‐theoretical understanding of informality. A concluding essay brings these approaches together, reflecting on the possibilities of translating concepts to different sites. 相似文献
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控保建筑作为一种特殊的房地产类型,在价值(价格)的评估方面有其特殊原则、特别考虑因素和特有估价方法和途径,实施估值的人员必须站在较长时间序列的背景下,在充分了解和掌握建筑物的文化背景、历史背景、技法背景的前提下,从建筑本体和外部两个角度,给予历史、艺术和科学的价值估算。 相似文献
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Resource-rich African countries are often saddled with high external indebtedness. Yet, their management of resource endowment, a logical source of debt repayment, also remains a challenge, alongside their characteristic weak institutions. We investigate the relationship between external indebtedness and welfare whilst considering the pervasive influence of both natural resource rents and the quality of institutions. Using a two-stage analysis, we find that the quality of institutions, mineral- and oil-resource rents negatively affect indebtedness, while rents of aggregated natural resources, which include agricultural commodities, increase indebtedness. In the second stage, we find that welfare is enhanced by the quality of institutions, mineral- and oil-resource rents. These sets of results are interestingly conditional on the degree of resource endowment and the income level of countries, alongside the interesting effects of external indebtedness on welfare, both of which, importantly, nuance past results on the “resource curse”. Furthermore, the proxy for welfare matters: the human development index proxy reflects more the theoretical expectations of unsustainable indebtedness on welfare, than does the GDP per capita alternative. These and other results of our paper, which hold useful policy guides for African countries, are robust to alternative estimation techniques and other checks. 相似文献
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供应链管理——企业的战略选择 总被引:1,自引:0,他引:1
现代企业的竞争实际上是供应链之间的竞争。供应链管理已成为企业培育核心竞争力、增强竞争优势、适应时代之需的战略选择。本文基于价值链分析,介绍供应链和供应链管理以及供应链管理战略;具体阐述供应链管理的优势所在。供应链的发展已经成为一种趋势。 相似文献
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This paper focuses on the fashion industry, one characterised by issues such as dramatic shifts in the scale and power of
major retail buyers in the market, the advent of retailer own brands, and the nature of sourcing and supply chain decisions,
issues that are increasingly global in nature. The aim of this research is to explore the nature of relationships between
UK high street multiple fashion retailers and their contracted suppliers, many of whom are entrepreneurial firms by most definitions
of the term. Four core themes emerge from the literature and provide a framework for the research, namely, power, process,
partnership, and people. The research approach was qualitative, and conducted over a period of twelve months. The paper ends
with an agenda for future research. 相似文献
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以往的常规熏蒸存在着费用高、劳动强度高、残留高等特点,而单纯的环流熏蒸方式虽然在一定程度上节省人力,降低有毒气体对操作人员的身体损害,比较适用于现在的高大平房仓,但是其熏蒸过程相对复杂、各种机械设备运用程度高、熏蒸投药过程长,如果仓房密闭效果不是太好的话还必须进行补药.针对以上情况,经过几年的研究、摸索、对比,最后采用了仓内粮面投药,仓外环流的缓释环流熏蒸方法.此种熏蒸方法降低了熏蒸费用,同时也减少了熏蒸时间和人员接触毒气时间,不需要补药,熏蒸效果相对较好. 相似文献