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91.
孙葆春 《湖北经济学院学报》2015,(3)
对资产专用性影响诚信行为选择的作用机理进行探讨的结果显示,资产专用性的投入对经济主体的诚信行为选择具有一定的约束力,资产专用性程度投入水平较低的交易方具有较大的主动权和决定权,影响资产专用性作用发挥的主要因素包括交易频率和信息不对称。为了构建诚信交易环境,需要适度提高专用性资产投入水平、加强市场监管力度、降低信息不对称程度、培养交易主体的诚信意识等。 相似文献
92.
This study adapts the theory of reasoned action (Ajzen and Fishbein, 1980) to the behavior of fraudulent reporting on financial statements so as to examine the effects of moral reasoning and self-monitoring on intention to report fraudulently, using structural equation modeling. The paper seeks to investigate two of the red flags for financial statement fraud identified in Loebbecke et al.'s (1989) paper: client management displays a significant lack of moral fiber and client personnel exhibit strong personality anomalies. As expected, high moral reasoners are more influenced than low moral reasoners by their own attitude towards the behavior. Contrary to prior research, low self-monitors are found to be more influenced than high self-monitors by subjective norms. Future research is recommended to investigate the counter-intuitive results for self-monitors, to consider the implications of group decision making as regards the promulgation of fraudulent financial statements, and to examine additional red flags for financial statement fraud. 相似文献
93.
论市、县级政府在旅游行政管理中的 “位”与“为” 总被引:6,自引:0,他引:6
本文对当前市、县级政府在旅游行政管理中的“无位”与“无为”原因进行了分析,并从政府行政组织的结构、体制与实施机制角度出发,研究如何解决旅游行政部门在旅游行政管理中的“位”与“为”问题。 相似文献
94.
Olivier Barreteau Patrice Garin Alexandre Dumontier Geraldine Abrami Flavie Cernesson 《Group Decision and Negotiation》2003,12(5):441-461
The purpose of the 1992 French Water Act is to encourage negotiation and dialogue among local stakeholders within a framework which is very similar to a patrimonial approach. Potential use of models in such post-normal approaches is analyzed. Two kinds of models are compared: one is agent-based, the other follows a more classical approach. They are compared according to their contributions as negotiation support tools. This comparison is based on a specific collective decision process dealing with water allocation at the sub-basin scale, in which authors are involved. Both are used to support collective decision processes through simulation of resource use dynamics. Agent-Based Models entail the broadening of spatial information of actors in the process, revealing inter-connected topics not taken into consideration earlier. This makes it possible to remain relevant, despite the sometimes rapidly evolving stakes. The central point of this paper is the implementation, within a practical application, of theories advocating the use of ABM as a collective decision support system. This application promotes a better understanding of the kind of support ABM provides and the way it does so. This is brought about more by re-framing the discussion and modifying the representation of the system on the part of the stakeholders than by providing specific agreements. 相似文献
95.
大力发展外汇衍生类产品业务是我国商业银行和涉外企业的战略选择。外汇衍生类产品业务在我国仍处于发展的初级阶段,存在着很多亟待解决的问题,只有采取加快人才培养、加大监管力度、完善金融市场等措施,才能实现快速发展。 相似文献
96.
Simon Tormey 《Journal of Consumer Policy》2007,30(3):263-280
This paper makes the case for regarding political consumption and more generally individual collective action as an instance
of “everyday resistance.” In doing so it seeks to make connection with the political case against representative politics,
one that stretches back to the origins of “official” politics at the start of the 19th century. Three moments in the history
of the idea of everyday resistance are presented: Max Stirner’s egoistic individualism, Leo Tolstoy’s critique of violence,
and Agnes Heller’s evocation of the everyday as a site of civic courage. The examples show the longevity and persistence in
political thought of the idea of the individual as the locus of social power, one that puts it at odds with the normative
assumptions of theories of representation. They also show the dangers of assuming that individual collective action can unproblematically
be considered a form of participation in democratic processes as opposed to a resistance against incorporation into mainstream
or “official” politics. Rights which are often at the core of efforts of activists become remodelled as a weapon of contingent
“everyday” struggles as opposed to a universal or transcendentally posited phenomenon.
相似文献
Simon TormeyEmail: |
97.
党和国家的执政理念、方针政策都要通过各级干部才能落到实处。本文从“知行合一”角度,在分析和阐释“知行合一”的源流及新的时代意蕴基础上,通过对领导干部“知的培育”“行的实践”,以达到“知行合一”的辩证统一的探讨,从而提升领导干部狠抓落实的本领。 相似文献
98.
胡宜奎 《南京财经大学学报》2012,(1):104-108
赋予公司对败诉股东享有损害赔偿请求权,可以有效防止股东滥诉,符合股东代表诉讼制度设立的初衷和我国民商法上权利保护的一般规则。我国不宜采取客观结果归责或主观"恶意"标准,而应以"提起诉讼的依据显属虚构"作为公司享有损害赔偿请求权的条件。败诉股东承担赔偿责任的范围应限于公司因诉讼所产生的直接损失。 相似文献
99.
The evaluative function of local public actors has been exacerbated in recent years with the individualisation of social policies. One of their tasks is to select the appropriate informational basis in order to assess welfare claimants. Amartya Sen's capability approach offers a theoretical and normative framework to analyse this evaluative function. In particular, it insists on the importance of “objectivating” people's preferences with reference to their capabilities. The weight that is to be attached to individual preferences in the course of public action can be a matter of controversy. Claimants “capability for voice”, we argue, should be developed. This capability refers to their effective possibility to express their concerns with regard to the choice of the informational basis. It is argued that local institutions prohibiting capability for voice will produce adaptive preferences, whereas procedural institutions promoting reflexive public evaluation and capability for voice will result in a fairer wording of individual preferences. At a situated level, the way to connect subjective and objective information when assessing people very much depends on the position of the evaluator. Several illustrations show that the fairness of evaluation, and its impact on the people's capability set, depend on this positional perspective. 相似文献
100.
股东代表诉讼判决既判力主观范围的扩张,包括向公司与其他股东二者的扩张。长期以来原告股东与公司的关系存在诉讼代理与诉讼担当之争,综合立法现状、制度渊源与改革成本等因素的考量,原告股东与公司的关系应定性为法定诉讼担当,从而为判决既判力向公司扩张提供正当理论支撑。但受制于股东代表诉讼前置程序形骸化,对原告股东起诉的正当性审查无从实现,公司与其他股东对于诉讼的获悉存在信息壁垒,由此应当通过诉讼告知程序为公司或其他股东作为有独立请求权第三人进入诉讼开辟通路。同时借由不起诉理由书与统一案件受理费等程序构建,作为其他股东进入诉讼的激励机制,进而为既判力的扩张提供有理性基础。 相似文献