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1.
21世纪人类社会经历着人口老龄化和传染病威胁的双重考验.研究新传染病有助于个人、家庭和社会对新传染病的特点、传播方式和对老龄健康危害的认识.介绍了新传染病的定义、类型和特点,分别以SARS和HIV为例说明了新传染病对老龄健康的影响,提出了应建立有利于老龄健康的社会预警和应急系统.  相似文献   

2.
老龄产业是一个前景广阔的产业,如何鼓励社会资本投入老龄产业;引导老年人合理消费;如何拓展适合老年人多样化需求的特色护理、家庭服务、健身休养等服务项目,都将成为今后老龄产业的发展方向.文章从当前老龄产业发展的良好环境着手分析,剖析了老龄产业健康发展存在的问题;针对推动老龄产业健康发展,提出了应如何“完善老龄产业相关支撑政策、老龄产业体制机制、老龄产业体系”等相应的对策建议.  相似文献   

3.
本文以佛山老龄智能健康服务业发展现状为研究目标,采用问卷和访谈形式分别对消费者和相关企业进行调研,发现智能健康服务业有效需求已经形成,有效供给受到较多因素限制有待完善发展,最后从政府政策角度提出完善组织领导、平台建设、标准制定、信息化网络建设等建议。  相似文献   

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5.
进一步规范企业的会计行为,提高会计信息质量,完善我国的会计制度体系,财政部继《企业会计制度》出台之后,又先后颁布和修订了一系列《企业会计准则》和一些临时性的《规定,各项准则和制度之间实现繁简互补,构成完整统一的会计核算体系,基本上做到了企业会计信息的真实度、透明度,并且加强了会计行业信息的可比性等方面都发挥积极的作用的,也就是说新的会计准则的实施对企业也产生了很大的影响的,因此,本文略谈对新会计准则对企业的影响的观点进行分析、探讨,仅供参考。  相似文献   

6.
苟于泉 《商场现代化》2007,(11X):344-345
2006年2月15日,财政部发布了包括1项基本准则和38项具体准则在内的企业会计准则体系,这标志着中国与国际财务报告准则趋同的企业会计准则体系正式建立,是中国会计改革史上一个重要的里程碑。本文主要阐述了新会计准则体系的建立和应用对上市公司的重要意义以及相关新准则对会计信息的主要影响。  相似文献   

7.
李润田 《现代商业》2012,(14):238-239
新会计准则的颁布是为了促进我国的财务会计尽快的与国际趋同,但同时商业银行业务相关的一些准则发生了很大的变动,这对银行风险管理带来很大的影响。为了保证商业银行全面的、系统的、有效地执行新会计准则,本文针对会计准则对我国商业银行的影响进行了论述,并提出了相应对策。  相似文献   

8.
在当代社会中,企业的健康发展离不开正确的财务制度,其中,会计更是财务工作中不可忽视的重要构成因素,并且对企业的发展存在重要影响.所以,企业中的会计制度具备举足轻重的重要作用.新会计准则对成本核算的具体影响包括存货对成本核算的具体影响,固定资产准则对产品成本核算的具体影响,无形资产准则对产品成本核算的具体影响,借款费用准则对成本核算的具体影响.  相似文献   

9.
新会计准则对企业会计的影响   总被引:4,自引:0,他引:4  
毕艳 《商场现代化》2011,(3):181-182
新会计准则的出台对企业会计基础工作提出了新的要求与挑战,本文从三个方面论述了新会计准则的实施对企业会计基础工作的影响.  相似文献   

10.
马翠兰 《商业科技》2013,(10):160-160
在现代的企业经营过程中,会计是企业或者单位中进行财务处理时必须可或缺的部分,其为企业的发展起到了不可估量的作用,因此会计的重要性自然不言而喻。然而随着社会的发展和市场经济体制的改革,在当前社会的各个领域中,竞争也日益激烈。因此,在企业的运营过程中,会计也必须与时俱进,进行相应的改进创新才能够确保企业快速稳步的发展。而随着新会计准则的诞生,给现代企业会计核算产生了巨大的影响,而当前的会计核算工作人员也必须要紧随时代的步伐,并且加强学校,从而才能够在新会计准则下做好会计核算工作。而为了进一步提高会计工作的水平,加大对新会计准则的分析研究力度不仅意义重大,而且迫在眉睫。本文通过对新会计准则的深入分析,然后对新会计准则对会计核算的影响进行了详细阐述,以供同行探讨。  相似文献   

11.
突发公共卫生事件会冲击社会经济运行,特别是具备传染性时这种冲击的程度和范围会更深更广,而通过建立模型来模拟传染病类突发公共卫生事件,将为传染病评估和应对提供积极有效的依据。故以SEIR模型为基准,针对SEIR模型存在的不足,将重大传染病事件分为三个阶段发展三阶段模型,将相关参数由静态参数改进为动态参数,分类模拟封城以及传染病存在复发可能性的情形,并利用2020年新冠肺炎疫情数据进行动态模拟。对经典SEIR模型以及改进的三阶段模型分别进行参数估计和系统仿真发现,在无人为干预的自然传播情况下,传染病感染数量峰值会出现在1~2个月后;加强隔离、加大医疗资源投入能显著减小传播规模;改进的三阶段模型能对传染病类事件起到很好的预测作用,可为未来传染病评估和应对提供有效依据。由此,为有效应对传染病类突发公共卫生事件,建议从加强隔离、加大医疗资源投入、疫情后期持续关注等角度着手完善我国传染病应急防控体系,在传染病发生时能够对相关人员做到尽早隔离,提高治愈率,减少传染数量,从源头上降低突发公共卫生事件对经济的负面影响。  相似文献   

12.
Tim Vlandas 《Intereconomics》2016,51(5):266-271
Why do different countries exhibit different inflation rates? Most political economy accounts emphasise the role of ideas and institutions: as economic research shows that low inflation is achievable at no economic cost, governments delegate monetary policy to independent central banks. Countries with independent central banks and unions that anticipate the consequences of their actions by coordinating wage bargaining in turn achieve lower inflation. This conventional wisdom downplays the importance of interests, ignoring the significant influence that a growing electoral group — the elderly — has on inflation. Because the elderly are politically powerful and inflation averse, countries with more elderly citizens force political parties to adopt more economically orthodox policies when in power, resulting in lower inflation rates in those countries. Ageing populations may therefore lock in a low inflation regime, even when this is not economically desirable.  相似文献   

13.
This paper explores the effects of when pre-venture planning occurs (early or late) in the sequence of activities accomplished during the process of new business emergence, and the moderating effects of environmental context (the degree of perceived financial, competitive and operational uncertainty), on the persistence of emerging business startup efforts. Using data from the U.S. Panel Study of Entrepreneurial Dynamics (PSED), our analyses found a strong main effect for business planning: Nascent entrepreneurs who completed a business plan were 2.6 times more likely to persist in the process of business emergence than those who did not complete a plan. In addition, the likelihood of venture persistence increased when nascent entrepreneurs engaged in planning early in the sequence of start-up activities in perceived uncertain financial and competitive environments, while venture persistence increased when nascent entrepreneurs engaged in planning late in a sequence of activities in perceived certain financial and competitive environments.  相似文献   

14.
Ensuring active ageing, i.e. the optimisation of opportunities for health, participation and security in order to enhance quality of life as people age, is an important growth strategy for the EU. Achieving a successful active ageing policy will require a sea change in thinking about what ageing means in both economic and social terms.  相似文献   

15.
《Journal of Marketing Management》2013,29(9-10):1123-1146
Internet sponsorship is a rapidly evolving communications platform at a fledgling stage for sponsorship-linked marketing. The complex and involving nature of the phenomena offers new research opportunities and the potential for innovative marketing strategies. The Internet presents the opportunity to combine aspects of traditional event/activity sponsorship and media sponsorship innovatively and to extend marketing strategy in new directions. This paper presents an overview of emerging Internet sponsorships strategies, and explores sponsorship extension strategies that relate to media, brand, channel development, consumer experience, and networking. Exploratory case studies confirm and extend the initial strategy discussion. Finally, future directions for researchers and practitioners are suggested.  相似文献   

16.
We exploit a quasi‐experiment to examine the effects of market makers and stock analysts in three emerging stock markets. We find substantial differences in the effects across markets, and in contrast to existing literature, the effects of market makers are not always positive. Our results suggest that the structure of market makers' agreements and compensation matters for their effects on market quality. Stock analysts, on balance, have marginally positive effects on liquidity and informational efficiency. The benefits of market makers are weaker in the presence of stock analysts, and vice versa, suggesting that market makers and stock analysts are more like substitutes than complements in their effects on market quality.  相似文献   

17.
This research examines the roles of health literacy, health numeracy, and trust in doctor on: (1) patient anxiety when consulting a doctor; (2) frequency of physician consultations; and (3) patient subjective well-being (SWB). Our sample consisted of 4,040 adults representative of the United States in terms of age, income, and education, but equally split among White/Caucasian (50%) and Black/African American (50%) respondents. We found that functional and communicative health literacy and trust in doctor have linear and curvilinear relationships with anxiety when consulting a doctor. Health numeracy had no effect. Anxiety when consulting a doctor was associated with a lower number of physician consultations and lower SWB. We observed direct linear effects of health literacy, health numeracy, and trust in doctor on frequency of physician consultations and SWB, as well as some curvilinear effects. We found a negative relationship between health numeracy and SWB. We discuss implications of these findings for health and public policy.  相似文献   

18.
Despite the large literature on developed countries, little is known about the interactions between corporate governance, foreign ownership, and foreign bank lending in developing countries. Using data from five Latin American countries from 2001 to 2008, we provide one of the first pieces of evidence of how foreign ownership affects the loan cost of borrowers in emerging markets. We find that in terms of foreign bank lending, the cost of debt financing is significantly higher for firms whose largest shareholder is a foreign institutional one. The results support the hypothesis that because of potential agency conflicts between shareholders and creditors, having block institutional shareholders tend to increase the borrowers’ debt burden. There is further evidence supporting this agency conflict hypothesis as we find that the effects of large institutional shareholders on borrowing costs become larger (smaller) when the conflicts are aggravated (mitigated).  相似文献   

19.
The global economic crises that began in 2008 had profound effects on the supply chains of many multinational firms across all industries including altering some fundamental supply chain characteristics. This study discusses the effects of the crises on lower‐level supply chain members in the context of the textile and garment industry in emerging markets. The fieldwork for this research and the integration of new United Nations data provide evidence for the vulnerability of those supply chain members that provide only commoditized basic services that do not depend on talent skills or resource availability. Most of these, less sophisticated supply chain members are located in non‐BRIC emerging economies, including Vietnam, Bangladesh, Pakistan, Haiti, Honduras, and so on. We present a framework that is transferable across industries. The framework is useful for managers when evaluating the feasibility and reliability of different suppliers from emerging and developing countries in particular. © 2013 Wiley Periodicals, Inc.  相似文献   

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