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西方企业形态创新对企业法基本理论的“颠覆”
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作者 王妍 《社会科学辑刊》 CSSCI 北大核心 2014年第4期64-70,共7页
近年来,西方国家企业法与公司法纷纷进行改革,出现了一批与传统企业形态截然不同的新型企业形态,这些新型企业形态打破了原有企业形态的范式,在法人人格与有限责任、资合企业与人合企业、公司企业与合伙企业的关系等方面突破了企业法理... 近年来,西方国家企业法与公司法纷纷进行改革,出现了一批与传统企业形态截然不同的新型企业形态,这些新型企业形态打破了原有企业形态的范式,在法人人格与有限责任、资合企业与人合企业、公司企业与合伙企业的关系等方面突破了企业法理论传统与经典的教义,以一种无约束、去规范化的态势迅猛发展。我国现有企业形态是在长期企业立法实践中累积形成的,其没有按照统一的立法思路展开,这造成了我国企业形态的陈旧与僵化。21世纪我国在企业形态立法方面,应关注西方企业形态的发展,并注重企业形态的多样性与灵活性,同时应注重企业形态创新机制的培养。 展开更多
关键词 企业形态 有限责任公司 企业 人合企业
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Analysis of Integration Mode of Human Resources Development and Cultural Ecology in Hebei Province
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作者 Li Peihong Zhang Shiqi 《Chinese Journal of Population,Resources and Environment》 2012年第3期121-124,共4页
People and culture coexist and human resources development and regional cultural ecology integrate.The present thesis for the first time puts forward the integration mode of human resources development and cultural ec... People and culture coexist and human resources development and regional cultural ecology integrate.The present thesis for the first time puts forward the integration mode of human resources development and cultural ecology,argues that personnel innovation should be attracted by motive injection,open culture,resources integration,culture dilution,thinking blending and people-orientation and discusses the transmission mechanism for functions of integration mode of human resources development and cultural ecology from the aspects of cultural values,living styles and cultural industry. 展开更多
关键词 human resource develop (HRD) cultural-ecologicalintegration MODE Hebei Province
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Interval programming model for risk-based partner selection of virtual enterprise
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作者 CAO Hong-yi 《Chinese Business Review》 2007年第3期34-40,54,共8页
The problem of risk-based partner selection of virtual enterprise is investigated. By choosing optimal partner for each project task, the project risk is minimized. The risk parameters are expressed in the form of int... The problem of risk-based partner selection of virtual enterprise is investigated. By choosing optimal partner for each project task, the project risk is minimized. The risk parameters are expressed in the form of interval numbers when the precise values are difficult to obtain, and the model is formulated into a 0-1 nonlinear programming with interval coefficients in its objective function. In order to solve the problem, the definition of order relation between interval numbers is given, and the original model is converted into an equivalent crisp bi-objective programming model. Because of the highly constrained nature and multiple objective of the model, a genetic algorithm is proposed to find the set of Pareto or near Pareto optimal solutions. The approach is demonstrated by some numerical examples, and the result shows that the suggested approach has high efficiency and the model has potential to practical applications. 展开更多
关键词 risk analysis partner selection genetic algorithm virtual enterprise
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Exploring the presence of accounting amongst petty traders in Ghana
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作者 Kingsley Opoku Appiah Luu Yin 《Journal of Modern Accounting and Auditing》 2010年第12期17-26,共10页
This paper seeks to investigate the presence of accounting among petty traders in Ghana. The methodology applied was the mixed method under the multiple methods choices. Both qualitative and quantitative techniques we... This paper seeks to investigate the presence of accounting among petty traders in Ghana. The methodology applied was the mixed method under the multiple methods choices. Both qualitative and quantitative techniques were used. The findings were that formal education is not a pre-requisite requirement to the operations of a petty trading business. However, the study revealed the presence of accounting in petty trading; thus confirming the assumption that accounting is a universal good and is present in the petty trading business. Findings on the three major factors that influenced the present or absent of accounting among petty traders revealed that: there were no state institutions or pressure groups in Ghana to influence or oblige private entrepreneurs (petty traders) to prepare financial statements; the literacy of the petty trader though was found to be a necessary factor, it was not sufficient to explain the accountancy presence or absence in the traders' businesses. The usefulness of the accounting information to the petty trader influenced the presence of accounting in the traders' business. Finally, the level of trust - social capital in the community, and its influence on the presence of accounting, was relatively insignificant in the context of urban Ghana. No study of this kind has been conducted in the field of accounting presence or absence in Ghana. 展开更多
关键词 ACCOUNTING pretty trades Ghana
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