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191.
尽管劳动者权益会计模式具有独特的优势,但其成本较高。如果我们通过新的制度安排降低劳动者权益会计模式的成本,则该模式将是最佳选择。 相似文献
192.
Much past research on ownership policy has dealt with foreign subsidiaries. In this paper, we study the ownership relationship between Japanese firms and their publicly-traded domestic subsidiaries. Using a transaction cost framework, we find that benefiting from high subsidiary profitability is not the sole motivation behind parent firms' decisions regarding equity control of their subsidiaries. Our results indicate that different policies are adopted by Japanese firms with respect to domestic and foreign subsidiaries. 相似文献
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194.
中央人民银行出台《关于进一步加强房地产信贷业务管理的通知》,引发了房地产开发企业融资方式的变化,房地产开发企业应对当前融资环境变化,采取切实可行的融资渠道和资金运营方法,今后将成为主流房地产项目融资方式有:房地产信托投资、房地产企业上市、房地产基金、债券融资和住宅抵押贷款证券化等。 相似文献
195.
196.
This article provides empirical evidence on the relevance of structures central to Western models of corporate governance in mitigating management misconduct in Thailand. We find no evidence supporting the effectiveness of Western-based corporate governance structures such as board independence, audit committee effectiveness, and separating the roles of CEO and Board Chair in limiting management misconduct. However, we do find evidence supportive of independent directors with more experience and longer tenure, the presence of institutional ownership, and concentrated controlling ownership in limiting management misconduct. This provides some support for the validity of resource dependency theory in an emerging economy setting. 相似文献
197.
Jungsuk Kim 《新兴市场金融与贸易》2018,54(6):1264-1284
We examine the importance of total factor productivity (TFP) growth in middle-income countries (MICs) based on cross-country panel data for the period of 1975–2014. We find that TFP growth contributed significantly to a country’s upward transition from middle-income to high-income country group. The TFP growth model reveals that the catch-up effect, human capital, smaller population, weak currency, and research and development growth are significant sources of TFP growth. We do not find a systematic difference in the TFP growth models for MICs. In analyzing the role of factors influencing TFP growth at different income stages, strengthening innovative activities and building innovative capacities are important in overcoming the challenges that MICs face when transitioning to the high-income group. Governments of upper MICs need to initiate reform to motivate innovation by optimizing national R&D systems, and redesigning the educational system to target promoting innovation. 相似文献
198.
随着社会的发展,人力资源档案管理中存在的问题越来明显。本文提出了人力资源档案管理中存在的问题并对这些问题加以探讨和研究,进而提出相应的解决策略。 相似文献
199.
以人的生存性发展为理论焦点的哲学生存论认为:人的存在叫做生存,生存的本质是超越。超越总是指向未来的某种可能性,人类的进化史揭示出这种可能性总是指向更好生存的向度。因此,生存的超越性使得谋求更好的生存成为人的本性。人性具有生成性、累积性和复杂化的特征,是对人的本性的具体化和现实化,而这个现实化的过程就是人生。文章认为,为了实现人的本性,旅游活动从迁徙和旅行活动中生长出来,成为一种合乎人性的善的生活。生存论认为旅游和人相互生成:旅游只对人发生,只有人才旅游;旅游是人的一种更好的生存方式,旅游必然对人发生;旅游是人对现实的超越,是谋求更好生存的人的本性的实现。因此,在现代社会,旅游是人性的重要组成部分,是对人的本性的实现。 相似文献
200.
Beatriz Junquera Jesús Ángel del Brío 《Technology Analysis & Strategic Management》2017,29(10):1139-1152
This paper aims to thoroughly look into the effects of the differences between the diverse leadership styles on innovative outputs (intensive, efficient and eco-efficient) in Spanish industrial companies. A questionnaire for the factories was sent and was received between the months of September 2013 and June 2014. A total of 142 valid questionnaires were received. Several regression models were used in the empirical analysis. The results show that charismatic leadership positively induces an intensive innovative output, at the same time as it improves firms’ eco-efficient innovative output. Likewise, the individualised consideration that characterises transformational leadership makes this leadership style produce positive results on the whole group of innovative outputs considered. At the other end of the leadership spectrum, the transactional style causes negative effects on the relationship between innovative activity and innovative outputs, and more specifically, on the efficient innovative output. 相似文献