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审计师行业专长与审计师行为的相关研究 被引量:1
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作者 夏明 《中国注册会计师》 北大核心 2013年第8期82-87,共6页
本文通过对"审计师行业专长"相关文献的研究,在对"审计师行业专长"一词提出质疑的基础上,探讨了"审计师行业专长"个人主义的研究路径。在将审计师行业专长视为个人行为的前提下,本文依据奥地利经济学的... 本文通过对"审计师行业专长"相关文献的研究,在对"审计师行业专长"一词提出质疑的基础上,探讨了"审计师行业专长"个人主义的研究路径。在将审计师行业专长视为个人行为的前提下,本文依据奥地利经济学的基本原理,围绕着审计环境、审计知识和审计动机,针对性地提出了"人际制度"的设计、"隐含知识"的开发、"行为审计"的运用等多项命题,从人性、制度、行为等多个层面阐述了审计师行业专长与审计师行为的相互关系。 展开更多
关键词 行业专长 人际制度 隐含知识 行为审计
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Different Conceptions and a General Concept of Human Rights
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作者 Georg Lohmann 《Fudan Journal of the Humanities and Social Sciences》 2015年第3期369-385,共17页
In this study, I show that human fights are historical projects. They are legal inventions and institutional structures and respond to historical injustices and serious atrocities suffered by people, or which threaten... In this study, I show that human fights are historical projects. They are legal inventions and institutional structures and respond to historical injustices and serious atrocities suffered by people, or which threaten them. It is useful therefore to first distinguish, both historically and systematically, different conceptions of human fights from a concept of human fights. I will distinguish three conceptions: national, international and transnational. Included in national conceptions are the human fights declarations of North America (1776) and France (1789). The starting event of the international conception is the Universal Declaration of Human Rights by the United Nations after the Second World War in 1948. And it can be argued that a transnational conception of human fights that better fits the globalised world and the already global developments in intemational law and governance is needed. 展开更多
关键词 Human rights International law Cultural relativism and universality Transnational human fights conception Moral justification and legal institutionalisation of human fights
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