期刊文献+
共找到4篇文章
< 1 >
每页显示 20 50 100
Double Misplaces of SOE's Ownership and the Loss of Claim Rights
1
作者 Chang-e Shen 《Journal of Modern Accounting and Auditing》 2005年第5期32-38,共7页
Modem enterprise theory defines onterprise's ownership through the concepts of residual rights of control and claim to residue. It also believes that when they are in homologous, the ownership of enterprise can be ar... Modem enterprise theory defines onterprise's ownership through the concepts of residual rights of control and claim to residue. It also believes that when they are in homologous, the ownership of enterprise can be arranged in the best place. When the enterprise is under normal run, shareholders are its owner, but when it goes into bankruptcy, claimers should take place of shareholders becoming the owner of the enterprise. But in China, the ownership of state-owned enterprise (SEE) goes into double misplaces. Management controls the enterprise under the normal run, which leads salaries to seize the earnings and share equities. The state who acts as the shareholder not only lessens investments but also fixes its earnings as much as possible. It gives up the claim to residue, which leads claimers to bear the enterprise's residual risks (when the residual income is negative). When the enterprise goes into bankruptcy, as the shareholder, the state determines whether it can exist or not in order to maximize its own utility. Rights of claimer are being seriously damaged as they can be manipulated freely in the enterprise. Banks' bad debts are also in an extremely high level. In this article, the author will establish a model and use the relative data to do technical analysis. 展开更多
关键词 ownership of enterprise residual rights of control claim to residue loss of claim rights
下载PDF
Pragmatist View of Human Rights:Theoretical Explanations of China’s Human Rights Practice
2
作者 YU Xiqiao GUO Dong 《The Journal of Human Rights》 2024年第3期614-636,共23页
The pragmatist view of human rights represents a the-oretical condensation of the Chinese practice in human rights devel-opment.In view of the problem of circular idling between rights and claims caused by the traditi... The pragmatist view of human rights represents a the-oretical condensation of the Chinese practice in human rights devel-opment.In view of the problem of circular idling between rights and claims caused by the traditional view of human rights of focusing on contents and not valuing implementation,social segmentation caused by empty talks on interests and claims while ignoring social develop-ment,and the phenomenon of the issue of human rights completely becoming empty and useless political rhetoric,the pragmatic view of human rights,based on the fact that there is a gap between the claims and realization of human rights,emphasizes that instead of blindly ex-panding the types of rights in term of text,it is better to base on prac-tice and promote the maximum realization of existing rights through development.The pragmatist view of human rights attaches impor-tance to relevant economic,social and cultural basis to promote the realization of human rights,rather than only focusing on the claims themselves;it pays greater attention to enhancing the realization of rights,rather than the distribution of rights under the total limit;it ad-vocates more for cooperativism in the realization of rights,rather than confrontation.The pragmatic concept of human rights takes Marxism as its theoretical basis and the gene of practice and the dimension of development as its theoretical characteristics,and promotes the devel-opment of human rights through the realization of rights. 展开更多
关键词 pragmatist view of human rights rights and claims realization of rights cooperativism development
下载PDF
Third-Generation Human Rights" A Tragic Illusion
3
作者 Ovadia Ezra 《Journal of Philosophy Study》 2012年第9期664-676,共13页
This paper deals with the applicability of human rights in general and of third-generation human right in particular. It offers an explanation of the pathetic status of human rights and suggests an alternative approac... This paper deals with the applicability of human rights in general and of third-generation human right in particular. It offers an explanation of the pathetic status of human rights and suggests an alternative approach towards "third-generation" human rights, i.e., the rights of communities. It argues that since an immanent dichotomy exists between the political aspect of human rights--the fact that their addressee is the state government--and their universal aspect, i.e., the fact that they belong to everyone and their fulfillment is demanded by international bodies, very often their possessors cannot capitalize them. Third-generation human rights encounter additional problems. Very often their respondent--the state government----cannot comply with their demands, and according to the Kantian principle "Ought Implies Can," they should be addressed towards someone who can in fact fulfill them. This article thus suggests addressing third-generation human rights towards the international community. This may exclude them from the current category of human rights, and create the need to establish a new category such as Community Rights. Such classification may bear the advantage of making these rights more applicable and accessible than they are at present. 展开更多
关键词 human rights rights to self-determination environmental rights claim rights
下载PDF
Women Claimed Right to participate in Government
4
作者 SU BIAN MAN SUJIE 《Women of China》 1994年第10期46-48,共3页
In the early 1900s, when Western women were just starting to fight for their rights to participate in government and political affairs, China’s women, who had just broken away from a feudal monarchy, also claimed tha... In the early 1900s, when Western women were just starting to fight for their rights to participate in government and political affairs, China’s women, who had just broken away from a feudal monarchy, also claimed that they wanted to participate in government and political affairs.In 1912, the Revolution of 1911, led by Sun Yat-sen-pioneer of China’s democratic revolution-overthrew the last feudal monarchy and the bourgeois Republic of China was founded. The women following sun Yat-sen were to put into action their demand to participate in government and political affairs. 展开更多
关键词 Women claimed Right to participate in Government
原文传递
上一页 1 下一页 到第
使用帮助 返回顶部