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11.
Sebouh Aintablian Patricia A. Mcgraw Gordon S. Roberts 《Journal of Business Finance & Accounting》2007,34(1-2):389-401
Abstract: Loan announcement effects for 152 Canadian companies are examined to investigate the efficiency of monitoring by banks facing lender environmental liability. Market reaction to the announcement of bank debt to 'environmental' firms is more positive and significant than for 'non-environmental' firms and, for firms in industries with a higher likelihood of experiencing spill events, is more positive and significant, reinforcing earlier results that establish a relationship between specific loan/borrower characteristics and announcement period excess returns and providing further evidence on the 'uniqueness' of bank loans by demonstrating the superior ability of banks to monitor corporate borrowers exposed to environmental liability. 相似文献
12.
Kai Hu 《美中经济评论(英文版)》2004,3(5):79-81
With the environmental crisis, the government has issued many regulations, and the importance of environmental accounting also become more and more attached. This paper will focus on the standards and information of environmental accounting. 相似文献
13.
随着我国法律规范进程的不断推进 ,著作权法也不断得到充实和完善。而一些典型案例对于人们提高法律意识 ,增强法律观念有重大启示作用。《红楼解梦》与《红楼春秋》著作权纠纷案始末就是著作权法理论付诸实践的生动实例。 相似文献
14.
Haluk Emiroglu 《International Journal of Consumer Studies》2002,26(3):198-209
This paper addresses the following subjects: biotechnology and consumers, concern about risks, consumer acceptance, labelling of foods produced using biotechnology, the legal approach to consumer protection, and consumer protection policies relating to biotechnology products in the European Union, the United States, Turkey and global institutions such as the Convention for Biological Diversity (CBD) and the World Trade Organisation (WTO). It is likely that biotechnology will gain ground much more rapidly in the twenty‐first century than in the past. Despite rapid, detailed and precise advances in gene technology, its applications have not been the received with a great deal of consumer enthusiasm. Consumers have approached genetically modified foods with considerable apprehension and opposition. Consumer concerns about bioengineered food products focus on the questions of human health, environmental and social risks and benefits. The most important stages in the process of marketing new foods produced using biotechnology are to demonstrate user need and consumer acceptance. Generally, the technical complexity of biotechnology makes it difficult for consumers to understand details of the product and the specific attributes of biotechnology applications. Scientific uncertainty, the nature of consumer concerns and general reluctance to accept biotechnology products, increase the importance of consumer protection. Legal protection is a very important factor in the solution of new social problems related to technological advances. More specifically, consumer and environmental law support consumer protection related to foods produced with biotechnology. The basic principles of consumer law can be re‐formulated as consumer rights. Environmental law is a new phenomenon, but precautionary principles and public participation in decision‐making for environmental law are relevant to consumer protection relating to bioengineered food products. 相似文献
15.
Hypotheses which relate top-level managers' age, years of company and industry service, and education to strategic change are studied with a sample of 855 managers from 27 railroads. Results generally support hypotheses that younger managers and those with less experience are more likely to alter their strategies with changing environmental conditions. 相似文献
16.
张文驹 《中国国土资源经济》2003,16(2):4-7
从自然资源投入产出关系分析入手 ,论述了资源产业的两大产业群———资源开发业与资源再生产业 ,揭示了其内外经济关系。 相似文献
17.
Received March 5, 2001; revised version received August 5, 2002
Published online: April 30, 2003 相似文献
18.
孙璐璐 《辽宁商务职业学院学报》2008,4(1):92-94
女作家毕淑敏在创作中始终关注着女性及其生存状况,《红处方》亦是如此,它被一些批评家看作是毕淑敏的女权主义开山之作,事实并非如此。在《红处方》中,强大的女性话语场背后透露出的是女性自我意识的缺失,但与之对应的是作者向读者进行着更为深切的生命体验展示及发自灵魂深处的人性拷问,为现实生活中的人们开了一纸灵魂的处方,具有深广的社会意义,对这一事实的认识是理解《红处方》的重中之重。 相似文献
19.
20.
Cristina Mioara Vasile 《现代会计与审计》2008,4(12):52-57
This paper presents and analyses the differences in the eco-models implemented worldwide (such as whether and how carbon taxes being "recycled"), or in their efficiency parameters (inconsistent parameter values that account for different results). This is the assumption that a real tradeoff exists between the production of environmental goods. The present article empirically proves that something must be given up in order to gain something else, and once equations are specified to trace out the path of the economy over time, the natural economic formulation of such equations will embody the notion of economic and bio-tradeoffs. 相似文献