排序方式: 共有96条查询结果,搜索用时 288 毫秒
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基于交易成本的技术标准联盟形成机理研究 总被引:1,自引:0,他引:1
技术标准专利化趋势加速了以技术标准联盟设立技术标准的趋势.从交易成本视角看,市场、科层组织和技术标准联盟在技术标准设立过程中都会产生生产成本、机会主义成本、信息成本以及协调成本,相比之下,技术标准联盟在降低交易费用、提高交易质量方面有明显优势,技术标准联盟形成有其合理性. 相似文献
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财政改革向着省以下财政体制和基层财政领域逐步延伸,是我国财政发展的自然逻辑。在这一进程中,需要我们进一步厘清优化地方财政体制所亟待解决的关键问题和政策着力点。在剖析我国近年来地方财政体制改革措施的基础上,本文认为,应从各地间差异较大的财政省管县实施办法中提炼出“优势特色”,以县级财政为重点整合地方财政级次,构建与县级基层政府责任相匹配的基本财力长效保障机制,同时不削弱市级和乡镇财政的特有功能,建立辖区内和跨辖区的地方财政转移支付体系,提高省以下财政体制的整体运行效率。 相似文献
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论文使用沪深A股市场2008年10月1日-2011年11月1日的停复牌和交易数据,通过事件研究法分析了不同类型停牌的异常收益率,以信息释放和价格发现效率为标准评价新版停牌制度.研究表明:例行停牌信息含量偏少且阻碍了交易的连续性;异常波动停牌有效地降低了股票的平均异常收益率,但坏消息复牌后价格调整速度相对较慢;重大事项停牌存在严重的“消息泄露”,仅能起到事后警示的作用,同时坏消息复牌后的价格发现效率较低,重大事项停牌并不理想. 相似文献
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Chiharu Ishida 《Journal of Business Ethics》2006,67(1):63-74
The construct of Cognitive Moral Development (CMD) has drawn much attention in the study of business ethics for over two decades. The Defining Issues Test (DIT) has made a significant contribution to the literature as an easy-to-administer CMD instrument, and the Moral Judgment Test (MJT), an alternative scale, has also been used widely especially in Europe. The two scales differ in their approaches to measuring CMD, focusing on stage preference (DIT) and stage consistency (MJT), yet empirical comparisons have been scarce. The present research empirically compares the two scales in terms of their correspondence with ethical ideology as a reference scale, and it demonstrates a clear distinction between the DIT and the MJT. Although they both aim to measure CMD, their dissimilar approaches lead to distinctly different implications. 相似文献
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This paper investigates the simple hypothesis that when companies issue more capital, they have a tendency to select the type of capital, all other things being equal, which results in the higher short-term earnings per share (eps). The methodology employs probit analysis to test the hypothesis that the form of issue selected was that which gave the higher eps after controlling for other factors such as leverage and industry classification. The results lead us to conclude that there is evidence in capital issues of functional fixation on eps. 相似文献
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我国建筑节能潜力最大的六大领域及其展望 总被引:1,自引:0,他引:1
本文列举了当前我国建筑节能潜力最大的六个领域,分别回顾了我国近几年在这六大领域所取得的工作成就,对面临的问题进行了逐一分析并提出相应的对策建议。 相似文献
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黄德汉 《中央财经大学学报》2005,(4):71-75
在爆发了一系列会计舞弊案之后,美国开始重新审视其长期奉行的以规则为基础的会计准则制定模式,并过渡到采用原则基础的会计准则制定模式.新生的中国会计准则实际上也面临着类似的困惑,当前的务实之举就是如何从美国导向变异中得到启示,独立分析中国会计目前面临的客观环境,植根在市场经济发育初期的历史阶段,会计准则的模式应该实事求是地走以规则为主导,并富有适度"弹性"和"柔性"的路子. 相似文献
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The Defining Issues Test (DIT), developed by Rest (1986) , measures a person's level of moral development using hypothetical social dilemmas. Although the DIT is useful for measuring moral development in social settings, it might not adequately capture an individual's moral judgement abilities in solving work‐related problems ( Weber, 1990 ; Trevino, 1992 ; Welton et al., 1994 ). In the present study, the moral judgement levels of 97 accounting students were measured over a 1 year period using two separate test instruments, the DIT and a context‐specific instrument developed by Welton et al. (1994) . The test scores are significantly higher on the DIT than the Welton instrument (between the instruments and over time), suggesting that accounting students use higher levels of moral reasoning in resolving hypothetical social dilemmas and lower levels of moral reasoning in resolving context‐specific dilemmas. The difference in test scores was highest during cooperative education (work placement programme), implying that the environment is a significant determinant on students’ test scores. 相似文献