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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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Turlough F. Guerin 《Business Strategy and the Environment》2009,18(6):380-396
The transfer of environmental goods and services to China will increasingly be of importance to developed nations as the demand for environmental management services increases in China. A review of the literature on technology transfer to China revealed a range of well recognized and commonly known constraints to transferring technologies to China. There were gaps in the literature in relation to the concerns that environmental professionals have regarding technology transfer to China, as there is limited information on the transfer in environmental goods and services to China. A survey of the non‐trade barriers and their practical impact on the transfer of environmental technologies and goods and services to China, focusing on Australian suppliers, was undertaken to address these gaps. The survey, which was developed from barriers to technology transfer already described in the extensive research addressing the wider issues of technology transfer to China, targeted environmental professionals but also included other professionals with interests in transferring environmental goods and services to China. From the survey, the highest priority barriers to transferring environmental goods and service to China were identified, and those that are most likely to limit Australian vendors of environmental goods and services in their technology transfers to China were protection of intellectual property (IP), limitations of the rule of law, fragmentation and bureaucracy of the Chinese government and establishing appropriate level of ownership (of environmental goods and services providers in China). Examples of Australian experience were also examined, which confirmed these barriers to providing the needed technology and innovation to manage China's increasing environmental impacts. The research also shows that the barriers identified do not appear to be unique to transfer of environmental goods and services but rather generic to the transfer and adoption of Australian technology into China. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment. 相似文献
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中专政治理论课在新的历史时期,如何适应时代的发展变化,如何突破原有的教育模式,如何提高育人实效,迎接时代的挑战。本文中专政治理论课要走出困境,其出路和对策入手,试图从中专政治理论课教学角度探讨作为切入点,分析中专政治理论课教学所面临的问题困境的根源。 相似文献
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Tanya Jakimow 《International journal of urban and regional research》2020,44(3):429-446
Municipal Councillors (MCs) are the ‘familiar face of the state’ in Dehradun, India: the first port of call for citizens seeking to claim entitlements from the state. The way MCs respond to the requests of their constituents is a major factor in the uneven distribution of government welfare and services. This article seeks to contribute to understandings of citizen entitlements by drawing attention to the role of affect and emotion in shaping the interactions between MCs and voters. I examine the ways citizens consciously or unconsciously engender emotions and affective responses, and the effect these have in mobilizing MCs. Attention to the, at times, involuntary nature of these responses suggests a need to go beyond the instrumental and calculating motivations of municipal councillors, to consider the way they are compelled and animated to meet the demands of some citizens, but not of others. The capacity to affect, and the ways one is affected, are tied to the social identities and self-making projects of both the MC and the voter, resulting in an uneven (mal)distribution of state resources. A focus on affective configurations in urban governance thereby reveals heretofore overlooked determinants of unequal access to urban resources and services. 相似文献
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基于系统动力学的物流系统研究 总被引:1,自引:0,他引:1
本文将系统动力学方法应用于物流运输这个复杂的系统当中,建立模型,对现实情况进行模拟,以期为物流企业提供定量的可持续发展预测分析,达到辅助企业科学决策的目的,引导物流企业沿着正确的方向发展壮大,提高物流企业生存竞争的能力,并进一步促进物流企业管理的科学化与现代化。 相似文献
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Alison Hope Alkon Josh Cadji 《International journal of urban and regional research》2020,44(1):108-123
Green gentrification is the process through which the elimination of hazardous conditions or the development of green spaces is mobilized as a strategy to draw in affluent new residents and capital projects. Based on observations and interviews in Oakland, California, we argue that food justice organizations seeking to promote access to healthy food in low-income communities can unwittingly create spaces that foster this process. Despite a desire to serve long-term residents, activists embody a hip green aesthetic that is palatable to affluent whites and can be appropriated by urban boosters to promote the neighborhood. We use this process as a lens to theorize links between food and green gentrification, highlighting the importance of food to cities’ efforts to brand themselves as ripe for redevelopment, and understand green gentrification as a racialized process tied to cultural foodways. We also attend to the practical stakes for food justice activism, arguing that a clear understanding of green gentrification and food justice activists’ unwitting role in it can help the latter to attempt to mitigate their culpability and seek to develop broad inclusive strategies for locally led development without displacement. 相似文献
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《Scandinavian Journal of Management》2014,30(3):292-305
In our paper we address the issue of the relations between knowledge and the sensitive dimension by taking into account and comparing the contribution to the production of a chair deployed by two craftsmen working within the Italian design furniture industry sector.Relying on an ethnographic account of their work, we have been able to describe in detail the way in which the interaction among the bodies of the two craftsmen and those of the artifacts they contribute to develop takes place and gives way to innovation.By taking into account the role of bodies and the sensitive dimension we outline a contribution to Actor-Network Theory and its theory of knowledge.Indeed, in this article we propose a model of working knowledge in order to account for corporal interaction on the workplace. In our model there are two axes to describe the interactions among bodies. In the first one interaction moves from detail to the whole. In the second, interaction moves from an engaged position to a disengaged one. In so doing, we are able to draw a space of corporal knowledge. The craftsman's skill lies in his/her capacity to move within this space and to let knowledge grow while moving within it. 相似文献
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分析了温州中心城区的功能定位,提出应当培育三大核心功能:第一,构建制造业垂直分工体系,强化生产性服务功能;第二,发展独占性资源产业,提升流通服务功能;第三,培育知识密集型产业,增强流通服务功能.最后,结合温州的发展现状及区位优势,提出了建立区域协调机制,重构产业体系与构建综合交通体系等三点对策建议. 相似文献