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61.
“通过制定、发布和实施标准,达到统一”是标准化的实质,“获得最佳秩序和社会效益”则是标准化的目的。制定行业标准是为了规范行业内企业行为。并方便社会公众对业内行为规范的识别和监督。  相似文献   
62.
小水电站状态检修可行性分析   总被引:1,自引:1,他引:1  
长期以来,小水电站的检修工作同大中型水电站的要求一样,执行的是原水利电力部颁发的《发电厂检修规程》中规定的,按检修周期检修。这种规定是一种比较保守、盲目的检修模式。它的不合理表现在到期必修上,不但造成人、财、物、时的大量浪费,可能还会把好的设备拆坏。状态检修就是该修必修,修必修好,它所强调的是该字,它反应了状态检修将更具有针对性、更具有科学性。提高了电站的经济效率,保证了民营资本的利益最大化。  相似文献   
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64.
会计信息外部性的存在带来会计信息供求的冲突,解决此冲突的规则就是会计信息产权。会计信息产权需要界定才能发挥其应有的效能,会计信息产权的界定取决于对企业所有权分享、管制和道德等因素,企业所有权分享下的会计信息产权界定是初始的界定,无法完成初始界定时可采用管制方式进行强权界定,道德是会计信息产权界定不可缺少的因素。国企改革所滋生的各种问题的根源在于会计信息产权畸形性,欲抑制其畸形,正确处理国企所有权的分享问题的同时,建立“共同治理”的机制和“相机治理”机制是必不可少的。  相似文献   
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This paper explores the determinants of modified audit reports among joint municipal authorities (JMAs) in Finland. Research in this area has traditionally focused on private‐sector corporations, and surprisingly little is known about the practice in municipalities, let alone JMAs. Here is a clear research gap. This study takes the first steps in identifying the determinants of such modifications in Finnish municipal administration. The focus of the analysis is on whether some traditional determinants found among corporations also apply to JMAs. A long audit report lag, audit firm size, and a large organizational size seem to increase the likelihood of a modified audit opinion, whereas high leverage, a large organizational size, and the male gender of the principal auditor increase the likelihood of modified results of the audit.  相似文献   
67.
励效杰 《价值工程》2011,30(19):126-127
本文利用2002—2008年的月度数据,利用协整分析、误差修正模型等现代计量经济方法和状态空间模型研究了中国股市财富效应问题。研究结果认为:从长期均衡关系看,我国股市财富效应是显著存在;从短期动态关系看,我国股市财富波动对全社会消费支出波动具有负影响但不显著;从股市财富的边际消费倾向的动态过程看,我国股市财富效应始终存在,但挤出效应同样显著。  相似文献   
68.
Abstract

Drawing insights from the group engagement model and self-determination theory, our research explored the role of perceived empowerment human resource (HR) practices in the hybrid organizational form of social enterprise in China. Based on two studies, this paper developed and examined a moderated mediation model, linking perceived empowerment HR practices, identification motivation, work engagement, and authority work value. Specifically, in Study 1 we found perceived empowerment HR practices increased employees’ work engagement through enhancing employees’ identification motivation. In Study 2, we adopted a two-wave design to duplicate and extend this mediation model. A moderator, employees’ authority work value, was found to weaken both the mediation relationship, and the positive relationship between perceived empowerment HR practices and identification motivation. This study broadens the understanding of what social enterprises look like in alternative contexts, while providing an opportunity to explore how a HRM mechanism and its boundary condition function in large social enterprises in China.  相似文献   
69.
    
A New Normal environment for business has emerged in the years after the 2008 financial crisis based on numerous changes in the world's economic, technological, demographic, and sociopolitical factors. This combination of changes has created a New Normal environment for firms with major implications for managers, strategists, and entrepreneurs alike. It has resulted in an environment with new challenges and opportunities that are considerably different from what firms had to contend with in the years previous. In this paper, we present the main changes that characterize the current New Normal business environment and highlight some key implications for strategy and management. Then, we present the nine articles in this special issue dealing with different dimensions of this new environment for firms. Subsequently, we outline some future research questions that could help to advance our knowledge of the New Normal environment and its implications for firms and management theories. In examining the New Normal, it is important to be reminded that the world is indeed round and even small actions on one side of the globe can have a major impact on organizations on the other side of the globe.  相似文献   
70.
I consider a dynamic costly state verification environment in which a risk-averse agent enters into a contract with a risk-neutral principal. The agent has random income which is unknown to the principal but can be verified at a cost. The principal can commit to executing random verifications.I extend the standard recursive methods to study the problem and show that it is optimal to set verification probabilities strictly less than 1. If the agent׳s absolute risk aversion declines sufficiently slowly, the principal will use verification regardless of its cost. If the agent's income is verified then he would get consumption and continuation utility strictly higher than if his income were not verified.  相似文献   
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