排序方式: 共有74条查询结果,搜索用时 15 毫秒
1.
随着经济的发展,资源环境与人类的矛盾日益尖锐,绿色成本控制系统的提出正是适应了这种经济情况,为缓解和解决这一矛盾提供了有效的途径。我们从传统成本控制的局限性入手,提出和分析了绿色成本控制系统的含义及特点,构建的基本原理,应遵循的原则和绿色成本控制系统四个方面的构建思路,简略介绍了如何构建绿色成本控制系统的初步构想。 相似文献
2.
《Futures》2015
The UK government has set an ambitious target of reducing greenhouse gas emissions by 80% before 2050. An interesting segment that could help to achieve this is older consumers, due to their growing numbers. There seems to be a lack of attention, in the research looking specifically at different age categories of older consumers’ green behaviour, and whether their level of greenness can be explained by their personality. Using Socioemotional Selectivity Theory and Time Perspective, the research presented here was designed to provide an exploratory analysis of how the green behaviour of older consumers is explained by their personality types. Based on the responses of 204 older consumers in the UK, our results find the openness personality trait to be positively linked to green behaviour, whilst the extraversion personality trait is negatively related to green behaviour. Although the level of green behaviour increased with older consumers’ age, this did not reach significance. 相似文献
3.
4.
低碳技术创新是现阶段我国技术创新发展的重要任务,识别绿色低碳视角下技术创新影响因素对于促进我国绿色低碳技术的创新发展具有重要意义。通过扎根质化研究,综合提出了低碳技术创新绩效影响因素指标体系,然后基于投影寻踪法和多因变量对多自变量的偏最小二乘回归分析,得出低碳技术创新绩效影响因素回归模型。研究结果表明:现阶段我国低碳技术创新的能源消耗与环境污染较为严重;研发人员对于低碳技术创新产出影响较大;环境治理对低碳技术创新具有正向影响但不十分显著。 相似文献
5.
The Effect of Cross‐Border Mergers and Acquisitions on Earnings Quality: Evidence from China
下载免费PDF全文
![点击此处可从《Thunderbird国际商业评论》网站下载免费的PDF全文](/ch/ext_images/free.gif)
Despite the fruitful research on the motives and outcomes of cross‐border mergers and acquisitions (M&As) of Chinese multinational corporations (MNCs), there has been scant research on the impact of cross‐border M&As on corporate governance. In this article, we fill the research gap by exploring whether cross‐border M&As may lead to an improvement in corporate governance of Chinese acquirers. In particular, we examine the impact of cross‐border M&As on earnings quality of Chinese MNCs. We find that the acquisition of a target firm from a developed country leads to a significant improvement on the acquirer's earnings quality. In comparison, the acquisition of a target from an emerging market does not have such an impact. Our results are robust to various corporate governance measures, alternative econometric methods, and controls of relevant firm characteristics and macroeconomic variables. Finally, we show that the effect of cross‐border M&As on earnings quality is more pronounced in non‐state‐owned enterprises (non‐SOEs) that have conducted large M&A deals. Our article offers new insight to the international business literature on latecomer perspective and liability of foreignness. © 2016 Wiley Periodicals, Inc. 相似文献
6.
20世纪90年代以来,加拿大个人理财业务发展迅速.本文首先介绍了加拿大个人理财业的发展进程,进而分析了加拿大个人理财业的特点,最后借鉴加拿大个人理财业的发展经验,对我国个人理财业的发展提出一些建议. 相似文献
7.
Len Hand 《Accounting Education: An International Journal》2013,22(4):305-323
The study focused upon first year undergraduates' experiences and perceptions of a major coursework assignment in accounting. The context was a modular programme with several hundred students from many different courses taking a common first year, first semester introductory accounting module. In the role of a reflective practitioner, the author adopted an action research approach, and gathered various forms of evidence including in-depth interviews with four students at key points during and after completion of their courseworks. The main issues highlighted were: (1) the effect which the university, as a new environment, has on learning in the early weeks of a course, and the fractured nature of learning in a semesterized course; (2) the personal strategies which students adopt for scheduling time on coursework, and the way in which this may differ from the expectations of staff; (3) the variety of learning approaches represented within the student group. These issues are reflected upon and implications for both the author's practice and for other practitioners are considered. 相似文献
8.
文章对山西财经大学靳共元教授《资本新论》(中国财政经济出版社2009年12月第2版)内容进行了评析。主要论及:我国私人资本不是社会主义资本;我国社会主义经济中的劳动力不是商品;人力资本这一用语认识上的分歧;什么是马克思所阐明的社会主义社会中的个人收入分配。 相似文献
9.
低碳经济是以低能耗、低污染、低排放为基础的经济模式.从促进低碳经济发展管理视角来看,发展低碳经济面临三个问题:一是度量指标,二是统计数据,三是激励制度.大力发展低碳经济,需要我们把这些基础工作做好. 相似文献
10.
审慎使用货币政策,对实现"外堵热钱,内防通胀,把好流动性的总闸门"的目标,具有重要意义。本文对货币政策的理论溯源、运行特点及正负效应进行了文献回顾,界定了国内外流动性环境变化对国内货币政策操作的制约和影响,并在结合中国货币供给数据进行实证分析的基础上,提出优化货币政策传导机制的相应政策建议。 相似文献