共查询到20条相似文献,搜索用时 125 毫秒
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正我在清华念书时,章名涛先生是电机系主任。他在1950年的一次集会上,讲为学与为人这个问题。他说,为学与为人,为人比为学重要。为学再好,为人不好,也可能成为害群之马;为人,就是要做一个有骨气的中国人。我始终记得"要做一个有骨气的中国人"这句话。我从湖南来清华的时候,碰到许多很新的东西。当时,我最崇拜闻一多先生、朱自清先生。虽然学的是电机,但我最喜欢听朱自清先生讲话。我现在还记得 相似文献
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郑之新 《内蒙古财经学院学报》2004,2(1)
法治是一种社会理想与追求这种理想状态的现实运动的统一,只讲理想不看现实,法治只能是空想;只顾现实,不讲理想,便会隐入悲观主义.只有辩证统一地认识清楚两者的现实关系,不断地、有效地实现法治内在精神价值的追求,法治才会成为不断理想化的现实.穿过人类法治史的长河,会发现法治的质量与社会矛盾的大小与大众追求法治动力的大小存在着函数关系. 相似文献
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试论求真意识在审稿中的作用 总被引:1,自引:0,他引:1
审稿是编辑工作中最重要的一环.坚持三审制是我国编辑工作的优良传统.审稿要具有求真意识.求真主要是要追求科学性.为达到求真的目标,要注意防止对稿件的错判,要容纳与自己观点不同的稿件;不能以绝对的观点去看待和审阅稿件,要杜绝私心杂念,严防漫不经心. 相似文献
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论逃避追缴欠税罪认定中的几个问题 总被引:1,自引:0,他引:1
追缴欠税是法律赋予税务机关的一种税收强制职能,该项权力的行使经常会受到纳税人的破坏,刑法为了杜绝该类行为的发生,规定了逃避追缴欠税罪,只有当纳税人非法拖欠税款并实施转移或者隐匿财产的行为,致使税务机关无法追缴的税款数额在1万元以上时,才能依法构成逃避追缴欠税罪。 相似文献
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Using a sample of US firms that went public between 2000 and 2011, we conduct a textual analysis of 10-K filings to jointly evaluate the impact of the Sarbanes-Oxley Act and venture capital (VC) on the disclosure practices of both VC- and non-VC-backed IPOs. We find that the annual reports of VC-backed IPOs are much more readable than the annual reports of their peers. This finding suggests that VCs introduce more clarity into financial reporting to improve the reaction in the firm market price to create value and feed their own reputation. On the contrary, we find that the Sarbanes-Oxley Act forces firms to produce longer 10-Ks consistent with the aim of the reform (Title IV) to enhance financial disclosures. In turn, this ends up to negatively impact on the readability. 相似文献
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金融文化企业的文化含量与提升 总被引:1,自引:0,他引:1
金融文化企业作为市场经济条件下重要的经济组织,在服务金融实践的过程中,如何不断提升自身文化含量,从而起到带动和促进金融企业改革与发展的作用,是当前值得思考和研究的重要课题。 相似文献
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In this paper we analyse the media release by James Hardie Industries Limited (JHIL) announcing the establishment of a separate entity to fund current and future asbestos litigation claims using the interpretive tool of rhetorical criticism. At the centre of the corporate reorganisation which alienated asbestos-related liabilities from the corporate group was the concept of shareholder value. This concept was presented as an unequivocal rationale to persuade the public that the reorganisation would resolve the asbestos liability issue and benefit both shareholders and legitimate asbestos claimants alike. Accounting is implicated by the use of accounting concepts such as assets and liabilities to persuade stakeholders of the financial viability of the new entity. These concepts were presented as objective and unproblematic without consideration of the nuances of accounting measurement, recognition and disclosure criteria.
Using an organisational discourse analysis framework, the media release is ‘dismantled’ to expose the rhetorical strategies used to create particular understandings and to privilege certain interests. The analysis demonstrates the power of a single textual artefact to harness and influence strategic possibilities and serve an organisational strategy. 相似文献
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Susantha Goonatilake 《Futures》1992,24(10):977-986
Many futures approaches are based on ethnocentric factors which do not apply outside their western contexts. This article summarizes critiques of current care theories of social sciences which takes into account some of this ethnocentricity. Finally, the article presents an alternative view of the dynamics of the future based on culture as a variable 相似文献
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《The British Accounting Review》2018,50(2):174-184
This study provides insight into how two national arts organisations located in London manage their performance in the pursuit of heterogeneous objectives, within the confines of external influences. These organisations significantly rely on the government for funding and are therefore required to implement policy initiatives, albeit at arm's length from the government. Performance management systems (PMSs) were primarily designed to enable trustees to discharge their statutory duties of collecting, preserving, and displaying objects and works of arts, which were reflected in a management agreement containing the government's strategic priorities. The findings show that the changing politico-economic climate has subtly started to change values, accountability relationships and realities in the field of arts and culture. Whilst arts organisations emphasised socio-cultural objectives in strategic planning and operational processes, external pressures arising from austerity have subtly started to displace socio-cultural values. Business language, vocabularies, and tools commonly used in the private sector are insidiously taking root in arts organisations. Austerity provided a signal to executives that the survival of their core activities was at stake, and they have to engage in income generating activities to support their core activities. 相似文献