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91.
审计是党和国家、各类组织监督体系中的重要组成部分,是一种依法监督经济权力行使的制度安排,具有鲜明的法学学科属性。推进国家治理体系和治理能力现代化,迫切需要构建中国特色社会主义审计学科体系、学术体系和话语体系,构建现代审计人才培养体系。审计学具有确定的研究对象,形成了相对独立、自成体系的理论、知识基础和研究方法,已经具备设置为一级学科的条件,应该在法学学科门类下增列审计学一级学科。  相似文献   
92.
Firms in emerging economies are faced with multiple, incompatible institutional forces in their environmental activities. Which of these forces will be dominant and instantiated within an organization is partly determined by the social relationships that a firm maintains with external actors. This paper investigates the relationship between board social ties and the level of environmental responsibility undertaken by firms in China, an emerging economy, by categorizing board social ties into three types in terms of the three isomorphic forces in the institutional field (coercive, normative and mimetic). Drawing on institutional and agency theories, using a sample of listed firms in environmentally sensitive industries, and a generalized least squares regression method, the results provide empirical evidence that ties that are linked to coercive and normative forces (i.e., political organizations and universities) are related to a higher level of environmental responsibility; however, those that are linked to mimetic forces (i.e., industrial peers) have a negative association with environmental responsibility, which is mitigated by CEO power. These findings suggest that the heterogeneous effects of board social ties on environmental responsibilities experienced by firms in a context of environmentalism are at an early stage.  相似文献   
93.
Finite mixtures offer a rich class of distributions for modelling of a variety of random phenomena in numerous fields of study. Using the sample interpoint distances (IPDs), we propose the IPD‐test statistic for testing the hypothesis of homogeneity of mixture of multivariate power series distribution or multivariate normal distribution. We derive the distribution of the IPDs that are drawn from a finite mixture of the multivariate power series distribution and multivariate normal distribution. Based on the empirical distribution of the IPDs, we construct a bootstrap test of homogeneity for other multivariate finite mixture models. The IPD test is applied to mixture models for matrix‐valued distributions and a test of homogeneity for Wishart mixture is presented. Numerical comparisons show that IPD test has accurate type I errors and is more powerful in most multivariate cases than the expectation–maximization (EM) test and modified likelihood ratio test.  相似文献   
94.
刘石磊 《科技与企业》2013,(22):313-313
通过日常工作中的两个实际问题引入有源电力滤波装置(APF),通过建立APF模型提出问题解决方案,通过APF的理论和消谐分析弄清了电力谐波的滤除过程,为电力设备的消谐和APF的应用推广指明了方向。  相似文献   
95.
We develop a multi-tier supply network model, rooted in social network theory, to evaluate the effect of bargaining power on trade credit and to track the effect of buyers' trade credit on suppliers' trade credit. We apply social network analysis to measure companies' bargaining power in the supply network of Hennes & Mauritz AB (H&M, the Swedish clothing retailer). The results show that the buyer's bargaining power significantly affects the choice of trade credit, and that the supplier's “upstreamness” is significantly associated with its trade credit. We find limited evidence to support the notion of a financial bullwhip effect, a result that merits further research, since this study is limited to the network of one company up to its fourth tier of suppliers in one financial year. Our results can be applied by companies seeking to control their cash flow and, therefore, the financial pressure within their supply network. This study contributes to the literature by bringing social network measures into the buyer–supplier financial flow, as well as offering one of the first empirical examinations of the propagation of financial pressure in a multi-tier supply network.  相似文献   
96.
Environmental justice principles are widespread at national and global levels of transition discourse, but this is sometimes irrelevant to marginalized communities. To address this issue, we apply environmental justice theory to a participatory postcolonial urban case study where poverty, unemployment and inequality continue to incentivize unregulated exploitation of vulnerable environments and people. It is unclear how national legislation can provide for indiscriminate access to environments that promote wellbeing in complex postcolonial communities, where xenophobic and economic discrimination reproduces colonial-style inequalities. To resist this injustice, the combination of academic and ordinary expressions of critique that confront regressive praxis and orthodoxies becomes a valuable and constructive political innovation for transitions. Empirical results suggest that enfranchising the most vulnerable proponents of transformation could advance their political capital to advocate for themselves, formulate and enculturate decolonized visions of urban sustainability, demand governmental and commercial accountability and foster urban reform that is relevant to them.  相似文献   
97.
张朝  雷同飞 《价值工程》2015,34(9):49-51
本文主要研究了一种基于温差发电的混合动力自行车,并就其改装和发动机尾气余热利用的系统优化设计进行了集中分析,最终得出了相关结论。  相似文献   
98.
矿井供电系统防越级跳闸技术研究成果于2014年10月在付煤公司35/6KV变电所、井下中央变电所、南翼集中变电所、北翼集中变电所、北翼一变、东四一变、东四三变以及各变电所外围需要装表计量的配电点得到全面应用。  相似文献   
99.
分析了城市轨道交通用电负荷的特点及主变电所无功补偿的意义,在现有三种无功补偿方案(电抗器固定补偿、SVC及SVG动态补偿)的基础上,结合轨道交通用电负荷的特点及目前低压配电系统、直流牵引系统新设备的采用,提出了两种新的无功补偿方案。  相似文献   
100.
本文介绍了OPTIPRO系统在发电厂中的综合运用,主要介绍了运行操作指导和设备状态监视方面的方法和案例。  相似文献   
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