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突发公共事件应急管理的国际比较 总被引:1,自引:0,他引:1
进入21世纪以来,各类突发公共事件已成为世界各国政府的共同挑战,由于社会制度、文化背景、自然条件的差异,各目的应急管理也存在着较大差异。本文对各国的突发公共事件应急管理进行比较,分析中外在应急管理体系建设上的差异,从而探索建设我国应急管理体系的途径。 相似文献
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城市绿色发展:国际比较与问题透视 总被引:12,自引:0,他引:12
“高消耗、高污染”的城市发展模式,在推动城市经济高速发展的同时,也带来了资源过度消耗和环境质量恶化的问题.为了应对快速城市化带来的资源环境挑战,我国城市发展必须走绿色转型发展之路.本文运用定性与定量相结合的方法,构建了绿色城市指数及其指标体系,对我国58个地级市和25个国际城市的绿色发展现状进行了国际比较分析,检验了我国城市绿色发展与国外城市的差距及其成因,指出了我国城市绿色发展的存在问题和未来改进方向. 相似文献
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《上海立信会计学院学报》2013,(5):38-43
近年来较有影响的国际视角的管理会计实践研究成果表明,各国管理会计实践的比较研究主要有三种类型;从总体上看各国的管理会计实践呈现趋同性,但对管理会计实践演变的解释(即创新扩散)却存在权变观、社会影响观和需求供给观等不同观点。国家视角的管理会计实践研究虽有意义,但相对粗略,若要深入开展研究,则需融合各种理论,采用更为科学的研究方法,深化微观层面的管理会计实践研究。 相似文献
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Leah F. Vosko 《Industrial Relations Journal》2013,44(5-6):514-532
This article analyses the experience of recently unionised Mexican seasonal agricultural workers in British Columbia, Canada, whose visa reapplications were blocked by Mexico and a concomitant complaint to the province's labour board. Illustrating the significance of this sending state's actions, it reveals the growing disjuncture between nationally based labour relations systems and transnational labour. 相似文献
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Monir Tayeb 《International Journal of Human Resource Management》2013,24(1):145-166
This paper examines the applicability of Japanese management practices in Britain within a socio-cultural perspective. Using a case study research in a Japanese multinational subsidiary in Britain, the paper argues that some management practices are incompatible with British societal and business cultural characteristics and are therefore not adopted by the Japanese managers working in this country. There are some practices which can more readily be adapted to local conditions and have successfully been implemented in Britain. 相似文献
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本文通过对不同的注册会计师行业管理体制中行政管理职能的对比分析,特别是“安然”事件后美国注册会计师行业管理体制的改革,指出了政府的行政管理是注册会计师行业管理体制必不可少的组成部分。同时还提出了制度创新是我国注册会计师行业行政管理改革的关键。 相似文献
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张振祥 《中小企业管理与科技》2021,(5)
“建立综合安全监管制度体系,健全两个监管台账,搞好安全监管中的三项重要工作结合”是政府部门综合安全监管长效机制的重要内容。“综合监管制度体系”包括:安全生产责任制等八项制度机制;“两个监管台账”,即建立1个安全生产监管总台账和13个分类明细账;“三项工作结合”,一是加减结合,二是奖惩结合,三是执法与服务结合。 相似文献
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Ronald Zhao 《Journal of International Financial Management & Accounting》2002,13(2):153-174
This study examines the relative value relevance of R&D reporting in France, Germany, the UK and the USA. France and the UK allow conditional capitalization of R&D costs, whereas Germany and the USA (except for the software industry) require the full and immediate expensing of all R&D costs. The relative value relevance of R&D reporting under different R&D accounting standards are compared while controlling for the reporting environment. Test results suggest that the level of R&D reporting has a significant effect on the association of equity price with accounting earnings and book value. The reporting of total R&D costs provides additional information to accounting earnings and book value in Germany and the USA (expensing countries), and the allocation of R&D costs between capitalization and expense further increases the value relevance of R&D reporting in France and the UK (capitalizing countries), including firms in the US software industry. 相似文献
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In response to pressures from governments, investors, non‐governmental organizations and other stakeholders, many large corporations have adopted a variety of carbon and energy management practices, taken action to reduce their emissions and set targets to reduce their greenhouse gas emissions. Using the case of international retailers, this article examines whether, and under what conditions, non‐state actors might be capable of assuming the governance roles that have historically been played by national governments. This article concludes that external governance pressures can, if they are aligned, robust and of sufficient duration, have a significant influence on internal governance processes and on corporate strategies and actions. However, the specific actions that are taken by companies – in particular those that require significant capital investments – are constrained by the ‘business case’. That is, companies will generally only invest capital in situations when there is a clear financial case (i.e. where the benefits outweigh the costs, when the rate of return meets or exceeds company targets) for action. That is, the extent to which external governance pressures can force companies to take action, in particular challenging or transformative actions that go beyond the boundaries of the business case, is not at all clear. This is particularly the case if the business case weakens, or if the opportunities for incremental change are exhausted. In that context, the power of non‐state actors to force them to consider radical changes in their business processes and their use of energy therefore seems to be very limited. Copyright © 2016 The Authors. Business Strategy and the Environment published by ERP Environment and John Wiley & Sons Ltd 相似文献
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The Value Relevance of Foreign Income: an Australian, Canadian, and British Comparison 总被引:1,自引:0,他引:1
Gordon M. Bodnar Lee-Seok Hwang Joseph Weintrop 《Journal of International Financial Management & Accounting》2003,14(3):171-193
In this paper we examine the value relevance of geographical earnings disclosures for firms listed and domiciled in Australia, Canada and the United Kingdom. We find that foreign earnings in all three countries are valued differently than domestic earnings. The estimate of the association coefficient for foreign earnings changes with returns is positive in all three countries and statistically larger than the association coefficient for domestic earnings changes in Canada and the United Kingdom. Further tests show that this difference is related to relative growth opportunities of overseas operations to domestic operations. These findings are similar to results for foreign earnings association coefficients for American‐based multinationals found in Bodnar and Weintrop (1997). These results indicate that across countries the market perceives the results of foreign operations as value relevant and suggests that greater emphasis should be placed on the required disclosure of segmental data rather than on the concern that all countries prepare the segmental information using a common GAAP. 相似文献
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The aim of this paper is to identify the explaining factors of the synchronization of the business cycles of the Mexican states and those of the US economy. The cycle indicator is obtained by de-trending the series of total formal employment (Mexican states) and nonfarm employment and industrial production (US). In general, our panel data model estimations suggest the existence of spatial autocorrelation and significant time-period fixed effects. Also, the estimates indicate a significant and positive effect of the ratio of foreign direct investment to gross domestic product (GDP), which may be supplementing the impact of international trade (driven by the most internationally integrated states) and a negative effect of the ratio of remittances to GDP (driven by less integrated states). Finally, the evidence suggests that more similar productive structures yield more synchronized business cycles. 相似文献
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盈余管理的概念及辨析 总被引:5,自引:0,他引:5
本文对盈余管理的概念作了界定,并对相关的概念——会计政策选择和财务舞弊作了辨析。本文认为,盈余管理是在法律和会计准则的范围内进行的,其方法主要是会计方法,但也包括非会计方法。盈余管理与会计政策选择的主要区别在于实施盈余管理的企业管理当局有操纵盈余的动机,而盈余管理与财务舞弊的区别在其合法性上。 相似文献
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高科技产业区发展的国际比较 总被引:7,自引:0,他引:7
本通过对一些典型国家高科技产业区形成与发展过程进行国际比较,着重在高科技产业区形成与发展中政府作用的分类,智力来源,各具特色的创新机制和网络,产业区发展的不同路径,创新环境五个方面进行了分析和比较,最后,论得出了高科技产业区成功的一些共同特点及对我国发展高科技产业区的启示。 相似文献
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在很多经济发达国家,住房抵押贷款证券是资产证券中最成熟和规模最大的品种,极大地促进了经济发达国家住房消费的发展.而在我国,引入住房抵押贷款证券化的融资方式有利于解决住房贷款活动中存在的一系列问题.文章介绍了经济发达国家住房抵押贷款证券化的程序、结构,同时探讨我国推行住房抵押贷款证券化所面临的一些问题.以期对促进我国住房消费和住房金融制度的创新有所帮助. 相似文献