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21.
宋代妇女奁产权的探讨 总被引:1,自引:0,他引:1
郭丽冰 《广东农工商职业技术学院学报》2005,(2)
奁产,作为女子出嫁时娘家陪嫁的财产,在普遍受到妇女自身重视的同时,国家也制定了相应的法律条文来保障妇女对自己奁产的所有权。宋代是中国古代经济的一个重要发展阶段,经济的繁荣成为社会文明的基础,妇女也具备一定的权利主体资格,享有一定的法律地位。该文主要从宋代的法律文献入手,着重分析宋代妇女的奁产权及其不完整性,以探讨宋代妇女的经济权利及地位。 相似文献
22.
会计目标一直是西方会计界重点关注和研究的问题,近年来,我国会计理论界和实务界也对其投以越来越多的关注。本文试图从企业产权理论和制度变迁的角度,以利益相关者权益保护为主线研究会计目标,理清从受托责任观到决策有用观演进的必然性和合理性,并在分析英美、法德模式会计目标的差异后,结合当前我国会计准则国际趋同的背景,提出我国应确立以利益相关者权益保护为中心、以企业特征为导向、针对不同环境分别选择受托责任或决策有用为核心内容的会计目标构建思想。 相似文献
23.
Since the year 2000, silicon intellectual property (SIP), which can minimize the gap in ‘design productivity’ that exists with systems-on-chip (SOC), has become one of the most important factors in the development of integrated circuit (IC) products in the SOC era. Although SIP is very important for IC industry development, complicated business, technical as well as legal issues inside SIP transactions have hindered successful transactions and the integration of SIPs into SOCs. Thus, web-based SIP e-Commerce mechanisms, called SIP Malls, have emerged, aiming to resolve complex SIP issues. To maintain its leading position and competitiveness in the World's IC industry, as well as the value added by SOC products in Taiwanese IC firms, the Taiwanese government has developed SIP Malls, using innovation policy tools. However, the Taiwanese SIP Mall industry remains immature. No existing Taiwanese SIP Malls generate a profit or account for a significant share of worldwide SIP transactions. This research will develop an analytical framework for defining an innovation policy portfolio that aims to develop Taiwan's SIP Mall industry, so that it will enhance the value added of SIP Malls and, thus, the nation's competitiveness in the SIP and IC industries, something which already has become one of the Taiwanese government's major concerns. The industry innovation requirements (IIRs) are summarized using the Delphi method. Meanwhile, the major IIRs identified by Decision Making Trial and Evaluation Laboratory (DEMATEL) are introduced. After the IIRs are derived, the relationships between the IIRs and innovation policy tools are derived by Grey relational analysis (GRA). Then, the innovation policy tools are clustered, based upon the Grey grades derived by GRA. Finally, reconfigured innovation policy portfolios are presented for the Taiwanese government's policy definition. The results demonstrate that developing an innovative policy portfolio that includes scientific, technical, educational, public enterprise, information, legal and regulatory, financial, and taxation policy tools will be the most necessary step towards developing Taiwan's SIP Mall industry. 相似文献
24.
江西大型企业资本运作模式的现状及其改进对策研究 总被引:1,自引:0,他引:1
资本运作是一种有效配置资源、实现企业资本增殖的活动,其核心是产权制度创新。本文对江西大型企业资本运作模式的现状进行了分析,进而提出了一系列的合理的改进对策,以期提高起运作绩效。 相似文献
25.
我国传统仓储物业建筑形式单一,技术落后,管理社会化、科学化程度低。然而现代物流技术正在飞速崛起,对于物资的快速流通以及规模化经营和科学的管理都有很高的要求。我国的仓储物业在这样的形势下要适应现代物流的发展,改善建筑形式,实现科学高效的管理。 相似文献
26.
Kenneth Carlaw Les Oxley Paul Walker David Thorns Michael Nuth 《Journal of economic surveys》2006,20(4):633-690
Abstract. This paper explores the debates surrounding whether or not we have now moved into a new knowledge economy and/or knowledge society and if so whether this shift is as significant and as far reaching as the industrial revolution. In this possible transformation the place of information communications technologies has been crucial. Debate has occurred across both economics and sociology with differing emphases as is shown in the ranges of definitions that we review in the paper. One consistent factor is the lack of clarity and consistency between them both within and across the disciplines. In order to explore the issues that the debates raises in a more grounded way, the paper explores them in relation to intellectual property (IP) and the intellectual commons in the process of innovation, growth and economic development. The paper is developed through an analysis first of the industrial revolution and the role within this of uncertainty, technologies, complementarities and elective affinities and the way IP was protected and controlled through patents, secrecy, being first to the market and copyright. The second part of the paper examines definitions of the knowledge economy and society and the role within these of information communication technologies in order to explore whether the ways that IP is protected and controlled have changed. In the debate about the 'knowledge economy and society' the role of innovation via human capital with a greater reliance on intellectual capabilities has been emphasized. The role of IP thus remains central but is now challenged by the rise of new forms of communication, which make its protection harder and move much of the concern with respect to regulation to a global rather than national and local level. 相似文献
27.
28.
基于可持续发展的河流污染价值补偿机制研究 总被引:1,自引:0,他引:1
本文依据环境经济学物质平衡理论的概念框架,以污染者付费原则的环境经济政策为指导,研究上游河流水污染引发下游污染事件所造成的经济损失成本和事故技术等级关联系数,进而提出以公平和可持续的价值补偿标准为基础的经济补偿模型及其运作机制,为环境会计的相关计量提供参考。 相似文献
29.
该文首先分析绿色壁垒的成因、特点及表现形式,接着指出了WTO中涉及到绿色壁垒问题的相关规定,最后指出我国面对绿色壁垒的应对措施. 相似文献
30.
企业家资本特征及影响因素 总被引:1,自引:0,他引:1
从产权角度分析了企业家资本 ,指出了企业家资本的产权特征 ,并在此基础上探讨了企业家资本的价值实现和价值增值等方面的影响因素。 相似文献