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91.
利用联网直报采集统计数据,以科学合理的指标体系为基本需求框架,建立统计部门数据共享,有计划地对全市政府统计部门、政府各职能部门以及国民经济行业主管部门需要搜集的社会经济数据资源进行持续地收集、整合、存储和管理。 相似文献
92.
从新闻报道的特点看英语模糊限制语及其功能 总被引:1,自引:0,他引:1
郑玮 《安徽工业大学学报(社会科学版)》2010,27(6):101-103
新闻报道的时效性、简明性、有效性、语言准确性等特点决定了英语模糊限制语在新闻报道中的存在,模糊语在英语新闻报道中的使用能增强报道的可信度,增强报道文本的活泼性,适应不同层次的阅读和认知需求,体现一定的社会保护功能。 相似文献
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94.
《Management Accounting Research》2013,24(4):333-348
This paper investigates how environmental reporting (ER) and environment-related management accounting (EMA) practices may interact in the process of responding to disturbances of the natural environment (e.g., changes in environmental regulation, green consumerism, societal pressures for environmentally-responsible conduct). Based on data gathered in four Belgian case companies, we find that the emergence of an interplay between ER and EMA practices is related to the change pathways followed by these disturbances. Moreover, the strength of the environmental disturbances, top management commitment and the presence of an environmental champion are important contingent factors in understanding the development of a recursive relationship. Finally, the findings illustrate that an interplay between ER and EMA practices has the potential to foster or stifle organizational greening. 相似文献
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96.
Even before firms report internal control weaknesses under the Sarbanes–Oxley Act (SOX), they are characterized by structural problems, are prone to internal control weaknesses, and have low financial reporting quality. If the stock market incorporates much of this information during the pre‐disclosure years, investors are less surprised when firms subsequently report internal control weaknesses under SOX. We find that for the pre‐disclosure period, firms reporting internal control weaknesses under SOX, (1) had structural problems, (2) were prone to internal control problems, and (3) had low financial reporting quality. Further, we provide direct evidence that stock prices during pre‐disclosure years incorporate much of the information about structural problems, the likelihood of internal control weaknesses, and low reporting quality. Finally, we find that many of these value‐relevant factors are not related to announcement period returns when firms eventually disclose such problems under SOX and that limited new information about structural problems is generated around this date. Our results provide a compelling explanation for the muted stock price reaction around the mandatory disclosure date. 相似文献
97.
Grace O.M. Lee Malcolm Warner 《International Journal of Human Resource Management》2013,24(5):860-880
In this paper, we examine the effects of SARS (Severe Acute Respiratory Syndrome) on China's human resources, its labour-market and its level of employment and unemployment, looking specifically at what was one of its economically most vulnerable points, the hotel industry. The paper hypothesizes that the greatest impact would be on human resources in the service-industries and on particular sub-sectors, such as employment in hotels, located in three main cities in the PRC, in Beijing, Guangzhou and Shanghai, catering to both overseas as well as domestic tourism. It tentatively concludes that the almost dramatic demand and supply ‘shocks’ may have directly affected both the demand for and the supply of labour in the sub-sector, with discernable employment consequences. 相似文献
98.
This article applies new insights into business strategies and high‐performance work systems (HPWSs) to examine why organizations adopt work‐life balance programs (WLBPs). Results indicate that a product leadership business strategy is positively related to the likelihood of adopting WLBPs, whereas a cost leadership business strategy is negatively related to the adoption of these programs. Moreover, our analyses establish a mediating role of HPWSs in the relationship between business strategies and the adoption of WLBPs. Our results also demonstrate that different industries vary in adoption of work‐life balance programs. This supports the institutional theory of organizational responsiveness to work‐life balance issues. We tested our hypotheses with two waves of the nationally representative Canadian Workplace and Employee Survey. Implications and specific suggestions for human resource practitioners are discussed. © 2012 Wiley Periodicals, Inc. 相似文献
99.
县域中小企业肩负着实现经济、社会发展规划目标,以及调整农村经济结构、转移农村剩余劳动力、增加农民收入的重要任务,是发展区域经济体系的重要基础。文章以河南省新乡市延津县中小企业为例,系统地分析县域中小企业人力资源开发的现状及其存在的问题,结合县域中小企业特点,探讨有益于县域中小企业人力资源开发的对策,以促进县域中小企业又好又快发展。 相似文献
100.
The aim of this study is to analyze similarities and differences between companies with traditional sustainability reporting (TSR) and those that publish integrated reports. Based on institutional theory we identify potential determinants of integrated reporting (IR) and test their relevance empirically in a sample of 309 companies. Our analysis shows that IR companies are different from TSR companies with regard to several country‐level determinants. In particular, investor and employment protection laws, the intensity of market coordination and ownership concentration, the level of economic, environmental and social development, the degree of national corporate responsibility and the value system of the country of origin proved to be relevant. Based on these results, both implications for practice and future studies are derived. Copyright © 2011 John Wiley & Sons, Ltd and ERP Environment. 相似文献