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1.
李彩兰 《山西经济管理干部学院学报》2005,13(2):82-83,86
高等职业技术教育专科学制由三年改为二年是教育部根据市场需要、提高高等教育毛入学率的要求以及从减轻家长负担的角度考虑所做出的综合发展战略。我们要紧紧把握高等职业技术教育培养高技能型紧缺人才这一目标,重新定位,坚持以服务为宗旨、以就业为导向,进行广泛的校企合作。通过课程调整,实现与岗位的高匹配、零接轨,提高高等职业技术专科学生的就业率。 相似文献
2.
Grinyer and Russell's (G&R, 1992) contention that Ma and Hopkins (1988) have imposed the mutually exclusive rules of the valuation-based paradigm on the matching-based paradigm that underlies accounting practice is overly defensive and misguided. Our 1988 paper was an attempt to throw light on why there was so little agreement on the rules governing the treatment of goodwill. G&R's comment does not change our view that the only answer to the 'puzzle' lies in the lack of a full understanding of the nature of goodwill. 相似文献
3.
中国古代耕牛保护制度及其对后世的影响 总被引:1,自引:0,他引:1
魏殿金 《南京财经大学学报》2007,(6)
自西周以迄清朝,中国历代法律都严厉禁止任意宰杀牛,规定了相应的屠宰标准和审批手续。无论是牛主(牛的所有者)还是他人,私屠乱宰牛都是犯罪行为,要受到法律的制裁。这一制度的实施不是出于宗教的信仰或禁忌,也不是为了保护动物的福利(生存权),更不是为了保障食品安全,而是为了保证有足够的耕牛以满足农业生产的需要。这一制度对20世纪80年代前的中国近现代耕牛保护制度产生了深远的影响。 相似文献
4.
美国银行关联交易监管演变考及借鉴 总被引:1,自引:0,他引:1
余保福 《广东金融学院学报》2006,21(6):43-50
美国对银行业对外关联关系监管经历从“状态限制”到“行为限制”的发展过程,其理论基础是基于对银行独立市场判断能力的维护。我国应借鉴美国经验,加强对银行业关联交易的立法和外部监管,强化商业银行的内部控制;在监管中要兼顾效率和公平,加大对非公允关联交易的处罚力度,并赋予监管者一定的自由裁量权;不断修改、完善监管制度。 相似文献
5.
《Journal of World Business》2016,51(6):923-936
This study applies the concept of institutional plasticity to analyze institutional change, and investigates why actors are unable to change institutions even when change is apparently necessary. Employing historical institutionalism, the analysis focuses on public-private interactions in the recent port reform in Japan. The study’s findings reveal four limits to institutional plasticity due to the respective roles of key actors – the central government, the local port authority, and business entities – in the process of policy reform. The study suggests that while institutional plasticity may enable variation within an existing developmental trajectory or even creation of an entirely new path, insufficient institutional plasticity constrains the creation of new institutions and inhibits institutional change. 相似文献
6.
Land use change is strongly modifying the traditional landscape of hilly productive Mediterranean sites. An example of these circumstances is the Langhe region (Piemonte, NW Italy), where woody plantations such as vineyards and orchards have been cultivated on hillslopes for centuries. In this paper we assess landscape changes occurred in the Diano study area (2651 ha) in the 1954–2000 period and we ascertain land use transition paths and rates of this rural ecosystem. Land use mapping obtained from object-oriented analysis of aerial photographs was used to quantify land use changes between 1954 and 2000. To examine the spatio-temporal patterns of land use change over time, a set of spatial statistics capturing different dimensions of landscape change was identified. An increase of landscape heterogeneity from 1954 to the present was observed due to the expansion of orchards and the fragmentation of field crops. A significant portion (55%) of current orchards surface is represented by former field crops, 24% by vineyards and 15% by forests. The strong expansion of hazelnut orchards concurred to the fragmentation of traditional rural landscape was dominated by vineyards, field crops and forests. Hazelnut orchards expansion was mainly located in places where grapes cultivation was less remunerative. A further expansion of hazelnut in the area should be planned, discussed and carefully monitored through change detection studies in order to avoid potential unsustainable use of the land. 相似文献
7.
《Scandinavian Journal of Management》2020,36(4):101128
Institutional fields are not static, they undergo times of fragmentation and times of settlement. Neo-institutional research has long explained the settlement of fields as either the effect of political manoeuvring of actors, or of discursive activity influencing cultural codes, narratives and symbols. But can these processes really be considered in isolation? In this paper, we propose to adopt a comprehensive view on fields’ dynamics, one that embraces the interaction of political and discursive manoeuvring to explain how fragmented fields manage to settle. To do so, we build on the Gramscian concept of hegemonic practices as discursive and political processes that integrate cultural equivalence among actors with political alliances based on aligned interests. Hegemonic practices align actors in a new historical bloc (a new settlement). Through this lens, we interpret the case of the Italian State steel privatization (1984–1995) and propose a process model explaining what yields fields’ dynamics from fragmentation to settlement. The model highlights the action of diffused agency in field dynamics, thus overcoming the obsolete challenger/incumbent view, and the need of becoming a historical bloc for alliances to stabilize a field. 相似文献
8.
9.
赖秋萍 《广西经济管理干部学院学报》2008,20(3):44-46
进一步加强财政收支审计是国家审计机关的重要任务,但在实践工作中审计人员对确定财政收支审计项目重要性水平的意义认识不够,导致审计随意性大、审计目标与责任定位不清、审计成本较高,最终加大了审计风险。文章主要说明合理确定财政收支项目的重要性水平对降低审计风险,提高财政收支审计质量的重大意义。 相似文献
10.
樊保臣 《吉林省经济管理干部学院学报》2007,21(4):107-109
社会主义荣辱观,充分体现了马克思主义道德和社会主义先进文化的本质要求,是培养社会主义合格建设者和可靠接班人的价值标尺与精神导向。制定切实可行的高校德育工作措施,牢固树立"育人为本,德育为先"的观念,把树立社会主义荣辱观教育作为高校德育工作的重要组成部分并贯穿于教育的全过程具有重要的现实指导意义。 相似文献