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191.
张继亮 《地质技术经济管理》2014,(5):10-13
管理的任务在于对组织资源进行优化配置.社会资本是行政方式和市场方式之外的第三种组织资源配置方式.社会资本方式的优点明显,问题更突出.问题主要体现在组织资源配置的非均衡性.对于这个问题的解决,文章作者提供了四种路径,分别是扩大资源总量、扩大交往、宏扬主体性和强化正式制度. 相似文献
192.
贺作宝 《石油工业技术监督》2014,(1):11-12,20
介绍了炼化工程传统的质量控制方法,重点论述了第三方检测在炼化工程质量控制中的运行模式与取得的效果,并提出了一些建议,可供其他炼化工程建设单位借鉴。 相似文献
193.
阐述了检测机构如何根据《实验室资质认定评审准则》要求,确定仪器设备档案的归档范围、归档内容,并通过建立实验室管理系统使仪器设备档案管理实现数字化、网络化,还对仪器设备档案的归档流程等内容进行了探讨。 相似文献
194.
《Critical Perspectives On Accounting》2014,25(4-5):293-303
Tax compliance denotes the act of reporting and paying taxes in accordance with the tax laws. Current social science scholarship on tax compliance can almost entirely be divided into behavioural psychology analyses and critical tax studies. This article, which presents two cases of how tax compliance is constructed, challenges the explanatory reaches of today's social science approaches, arguing that an alternative approach to understanding tax compliance is worthwhile exploring. This other choice of approach, inspired by actor–network theory (ANT), adopts a more practice-oriented focus that studies tax compliance where it takes place as well as what it is made of. Consequently, this article argues that tax compliance is a socio-material assemblage and that complying is a distributed action. The article concludes by highlighting how an ANT approach contributes to the further theoretical development of social science studies of taxation. 相似文献
195.
This paper studies pension fund design in the context of investment in the debt and equity of a firm. We employ a general equilibrium framework to demonstrate that: (i) the asset location ‘puzzle’ is purely a partial equilibrium phenomenon, conceived in a risk neutral setting, that disappears with the introduction of sufficient risk aversion; (ii) the inability of policy makers to manage an economy with multiple firms yields a mixed equilibrium, where bonds are observed in both taxable and tax-deferred accounts; and (iii) the Pareto-efficient pension plan comprises of a defined benefit plan. 相似文献
196.
最近几年,民间统计组织在中国已取得了快速的发展,它具有三种管理模式:完全不管、完全管制和适当管制。随着民间统计组织的发展、成熟和完善,政府应转变自己的角色和功能,应从“管理者”转变成“服务者”,并用“服务”模式取代“管制”模式。 相似文献
197.
Location-based tax policies are redistributive as evidenced by their placement in distressed areas. However, the previous literature has focused on mean effects which can mask important effects that the program has on the distribution of households. Therefore, we extend the literature by studying changes in the entire household income distribution, in the context of the federal Empowerment Zone (EZ) program. We do not find evidence that the impoverished residents benefited from the program. Our findings are consistent with the areas becoming more attractive to high-income households. The improvements in the areas were concentrated in those portions of each zone that were relatively better-off prior to EZ designation. The results confirm the prior literature findings that the areas, on average, became more attractive but also suggest that the benefits of the program likely did not accrue to the lower-income residents of the EZ areas. 相似文献
198.
199.
Ahmed Mohammed Sayed Mostafa 《Public Management Review》2016,18(8):1218-1237
Drawing on the attraction–selection–attrition (ASA) framework, this paper examines a mechanism, namely person–organization (P–O) fit, through which high-performance HR practices (HPHRPs) affect two negative employee outcomes: work-related stress and quit intentions. Using a sample of Egyptian public health sector workers, a mediation model is tested empirically using structural equation modelling. The study results show that HPHRPs positively affected P–O fit, which in turn had significant negative associations with work stress and quit intentions. P–O fit also explained a high proportion of mediation in the relationship between HPHRP and both outcomes. 相似文献
200.
A right of commoners to pastures existed since the Early Middle Ages in Anglo-Saxon England and the European mainland, including Tyrol in Austria. Lowland commons institutions were largely dissolved by the 19th century; however, in the European Alps contiguous commons remain alive. Some two thousand alpine commons institutions are registered in the Tyrolean parcel cadaster and land registry. A specific study of West-Tyrolean commons (known as Agrargemeinschaft or AGMs), framed by Ostrom's design principles is presented. General lessons for land policy and land administration are extracted. An interview period was split between the Inn valley and the Ötztal. Roughly half are considered independent: others are regulated by the Tyrolean Agricultural Authority. Some AGMs hold the full bundle of land rights: others only hold pastoral and forestry rights. AGMs consisted either of a single cadastral parcel or several contiguous parcels. In the Inn valley villages the pastoral commons were owned by the municipalities, while in the researched Ötztal, AGMs are frequently the full owners of the commons. AGM membership ranges between 5 and 60 farm households. The number of livestock units pastured was in most cases stipulated in approved regulations. Alpine commons larger than 200 ha are also hunting-zones: revenue is collected from the lease of hunting rights. Most of the alpine commons are designated and used as ski-zones. Upper portions of two alpine commons in the Ötztal are state protected natural areas. The number of farms with pastoral rights is declining at District and State level. Key lessons for land policy and land administration include: Ostrom's design principles being a precondition rather than a panacea; commons institutions requiring one clear ownership party; both public and collective ownership producing success; publically owned commons requiring a local representative; small membership numbers being preferable; small shareholdings not being preferable; decentralized governance being beneficial; internal democratic elections being beneficial; internal boundary records being superfluous; explicit sanctions being superfluous; mixed economies being acceptable; and geography being a significant influence on the longevity of pastoral commons. 相似文献