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51.
《财会通讯》2014,(4):F0003-F0003
Study on Accounting Fraud and Humanization Internal Control
Yang Hongxin ( Henan Polytechnic, Zhengzhou, Henan 450052 )
Abstract: The paper validates the relationship between the formal validity and substantive validity of internal control by using the sample data of Shanghai and Shenzhen A shares of listing corporation to carry out research. The results show that: the relationship between the formal validity factors of internal control and accounting fraud is not significant, 相似文献
Yang Hongxin ( Henan Polytechnic, Zhengzhou, Henan 450052 )
Abstract: The paper validates the relationship between the formal validity and substantive validity of internal control by using the sample data of Shanghai and Shenzhen A shares of listing corporation to carry out research. The results show that: the relationship between the formal validity factors of internal control and accounting fraud is not significant, 相似文献
52.
《财会通讯》2014,(6):F0003-F0003
There are disputable, which positive acconnting research and normative analysis are more better ,and how to choose the methods in academicals world. However, the previous conclusion is poor in reliability because of shortage in data. This paper uses cun'ent evaluation framework to analyses the characters, development tendency and academicals contribution based on positive papers in accounting research .Our study conclusion shows that positive accounting paper is a climb to the top in 2008, after that, it goes back to normal condition in China. In addition, the research topics of positive papers is convergence between America and in China, positive papers are superior to normative papers in academicals quality and academicals influences. 相似文献
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《经济体制改革》编辑部 《经济体制改革》2020,(1):F0002-F0002
本刊自2001年起,全面执行《中国学术期刊(光盘版)检索与评价数据规范》,2015年补充新要求。为使来稿符合规范要求和方便读者阅读,特说明如下:1.来稿字符数须为8000~12000。来稿须提供200字以内的论文摘要。摘要需提炼出文章的主要观点,或选摘出文中最重要、最有新意的某一个或两个观点,只客观地把文中的观点摆出来,不举例证,不叙述研究过程,不作概括性总结。2.来稿须提供3~5个关键词。关键词是便于文献检索、反映文章最主要内容的术语。 相似文献
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《开放时代》2014,(4):5-10
Guozhuang in the Qing Dynasty: An Historical Path for Discussing Han-Tibetan Relationship
Zheng Shaoxiong
Abstract: Tea trade and the tea-trade-derivative Guozhuang in the Qing Dynasty made Kangding a trading hub whose characteristics fit well with Polanyi' s conception of "port of trade". First, tea trade was an external trade between Han and Tibetan communities administered and protected by the late empire. Second, the appointed headman system instituted by the central dynasty helped fashion the quasi-neutrality of Kangding. Third, tea trade in Guozhuang carried forward and strengthened the touch prohibition between the two ethnic communi- ties. Thanks to the historical pattern of traditional China, Kangding distinguished itself in the following three ways. First, tea trade in Kangding was as much an internal trade within the empire as it was external, and it embodied the moral order of the empire. Second, the touch prohibition was an attempt to protect the internal integ- rity of both Han and Tibetan communities. Lastly, the system composed by the headman and the aristocracy of Guozhuang depended for the perseverance of its neutrality on political, economic and kinship factors as well as the relationship between Han and Tibetan communities. In this way, the region under the jurisdiction of the headman became the buffer zone between Han and Tibetan communities, making the two ethnic communities a continuous and inseverable spectrum. A study of tea trade in Guozhuang in the Qing Dynasty may provide some historical insight into how the Han-Tibetan relationship should be handled.
Keywords: Guozhuang, Hart-Tibetan relations, port of trade, economic anthropology 相似文献
Zheng Shaoxiong
Abstract: Tea trade and the tea-trade-derivative Guozhuang in the Qing Dynasty made Kangding a trading hub whose characteristics fit well with Polanyi' s conception of "port of trade". First, tea trade was an external trade between Han and Tibetan communities administered and protected by the late empire. Second, the appointed headman system instituted by the central dynasty helped fashion the quasi-neutrality of Kangding. Third, tea trade in Guozhuang carried forward and strengthened the touch prohibition between the two ethnic communi- ties. Thanks to the historical pattern of traditional China, Kangding distinguished itself in the following three ways. First, tea trade in Kangding was as much an internal trade within the empire as it was external, and it embodied the moral order of the empire. Second, the touch prohibition was an attempt to protect the internal integ- rity of both Han and Tibetan communities. Lastly, the system composed by the headman and the aristocracy of Guozhuang depended for the perseverance of its neutrality on political, economic and kinship factors as well as the relationship between Han and Tibetan communities. In this way, the region under the jurisdiction of the headman became the buffer zone between Han and Tibetan communities, making the two ethnic communities a continuous and inseverable spectrum. A study of tea trade in Guozhuang in the Qing Dynasty may provide some historical insight into how the Han-Tibetan relationship should be handled.
Keywords: Guozhuang, Hart-Tibetan relations, port of trade, economic anthropology 相似文献
57.
《生产力研究》2014,(7):F0003-F0003
Occupation, Income and Social Satisfaction Degree: Analysis on Relation between Income of Different Social Groups and Happiness Degree
ZHOU Yi, CHEN Hui-xiong
Based on investigation data, this paper makes an analysis on happiness index of different income social groups and finds out that happiniss has a close connection with income. The relation curve keeps on a rising tendency. Occupation, income and social satisfaction degree are main factors lowing happiness degree of residents. In particular, development opportunity of occupation, income level of family members and social justice and fairness are paid high importance, which shows governments at different levels should further expand employment, increase income and better social conditions, which can increase happiness degree of residents. 相似文献
ZHOU Yi, CHEN Hui-xiong
Based on investigation data, this paper makes an analysis on happiness index of different income social groups and finds out that happiniss has a close connection with income. The relation curve keeps on a rising tendency. Occupation, income and social satisfaction degree are main factors lowing happiness degree of residents. In particular, development opportunity of occupation, income level of family members and social justice and fairness are paid high importance, which shows governments at different levels should further expand employment, increase income and better social conditions, which can increase happiness degree of residents. 相似文献
58.
《铜陵财经专科学校学报》2014,(1):F0004-F0004
1.本刊为综合性学术理论双月刊,以财经为主。并适当兼顾其他学科。来稿内容按顺序包括:文题;作者姓名;工作单位;中英文摘要、关键词;中图分类号;文献标识码;正文;注释;参考文献;作者详细通信地址、邮编、电话号码、传真。2.文题:20个字以内为宜,必要时可加副标题,并译成英文。 相似文献
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