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51.
    
This article presents the reasons which led the business community in Greece to reconsider existing corporate governance practices of listed corporations in the Athens Stock Exchange, outlines the general rationale for the creation and adoption of specific recommendations for best corporate practice, presents the recommendations in full detail and finally provides suggestions for the required corporate legal reform.  相似文献   
52.
雷仕凤 《企业技术开发》2005,24(9):51-52,67
文章指出,通过主辅分离、辅业改制安置富余人员是国有企业改革的一项创新,它充分利用了改制分流的政策,有针对性地理顺分离企业的“3个关系”,即产权关系、劳动关系和隶属关系,以达到实现精干壮大主业、开放搞活辅业的目标。  相似文献   
53.
    
Abstract

The recent accounting scandals in the USA and the resulting regulation of the US profession via the Sarbanes–Oxley Act have led to the resurrection of an old debate: principles vs. rules. We argue that such a debate is jejune and serves as little more than a diversion from discussing more substantive issues raised by events like Enron and Andersen. Accounting is not confronted by a choice of principles to the exclusion of rules or vice versa. Principles underlie any set of rules, and any implementation of principles will inevitably involve adopting some rules. We take issue with various analyses of the accounting scandals that rely too exclusively on the principles of neo-classical economics. We conclude by identifying four major obstacles impeding meaningful academic and educational treatment of the maladies of which Enron is merely a symptom.  相似文献   
54.
    
This paper attempts to critically analyze how successful China has been in applying the OECD principles of corporate governance. In doing so, assessment has been made in light of the six core issues of the OECD principles. A satisfactory level of progress has been noted in China’s legal and regulatory framework since the 1990s. New laws, regulations, and rules have been enacted, existing ones have been amended, and all the required institutions have been built accordingly in order to ensure good corporate governance practices in the country. However, there are still bottlenecks in terms of the enforcement of these laws, regulations, and rules mainly due to the various structural limitations in the Chinese administration and judiciary. The paper argues that China should now move forward with an accelerated enforcement agenda in the area of corporate governance in order to make China Inc. more competitive and sustainable.  相似文献   
55.
今年是 19世纪德国心理学家兼物理学家费希纳 (G·T·Fechner诞辰 2 0 0周年。 10 0多年前 ,费希纳留给我们的《心理物理学纲要》一书 ,揭示的是思想方法而不是它的具体结果。在今后很长的一段时间里 ,中国的管理学将是“中西合壁”式的理论 ,所以加强管理实验研究 ,进行文理  相似文献   
56.
旅游企业伦理规范的有效沟通   总被引:1,自引:0,他引:1  
伦理经营在21世纪将成为管理理念发展中一个重要趋势,探讨了员工伦理观念的形成以及旅游企业应通过何种途径有效地与员工沟通企业的伦理规律,以达到影响员工伦理行为的目的。  相似文献   
57.
谈美食与美器的谐合艺术   总被引:1,自引:0,他引:1  
菜肴烹制成功以后即要进行装盆、美化。但由于菜肴有着各种各样的色泽、形态,而用来盛装的器皿也是多种多样,不一而足,故如果不注意美食与美器的搭配艺术,则势必影响到菜肴美化的总体效果。所以,文章从美食与美器如何谐合的角度与同行来进行探讨、商榷。  相似文献   
58.
建设文明和谐企业应坚持的原则   总被引:2,自引:0,他引:2  
构建社会主义文明和谐企业,作为推进社会主义和谐社会建设的基础性工程,必须坚持以科学发展观为指导、以人为本、公平公正、激发活力、依法治企、协调关系与化解矛盾等原则.  相似文献   
59.
试谈离散数学在计算机学科中的重要性   总被引:3,自引:0,他引:3  
阐述了离散数学及计算机专业其他学科的基本概念,分析了离散数学与计算机专业其他学科间的关系。教师在教学过程中,将此关系在课堂中灌输给学生,让学生了解离散数学在计算机专业学科中所处的重要地位。学生在学习离散数学的同时,能明确该学科的学习目的,也能站在较高的层次把握好离散数学的学习。  相似文献   
60.
Whereas in philosophy David Hume was long regarded as a negative thinker to be criticized rather than read, many thinkers interested in social and economic theory from Adam Smith onwards found key concepts, distinctions and problems as developed by Hume useful and inspiring. This applies not only to his seminal contributions to technical problems in economics. It is argued that the way in which Hume employed ‘utility as a positive principle’ (most notably in his ‘experimental’ moral theory) is of pivotal importance in this context. It allows for:

a. distinguishing between internal motifs and external circumstances and constraints; and for

b. making explicit the abstract logic of social interaction structures, mechanisms and processes.

Both are necessary conditions for employing the logic of social situations and mechanisms in the explanation of social institutions and economic processes. It moreover prepares the ground for the use of simplified or cartoon-like models of individual agency in economic and social theory, but also for its critique. On this basis, Hume's influence on various strands of social and economic thought, but also the specific differences with regard to more ‘rationalistic’ approaches (such as Hobbesianism or important versions of neoclassical economics) can be assessed more clearly.  相似文献   
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