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体系性原则在刑法修改中的应用
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作者 晋涛 《北华大学学报(社会科学版)》 2017年第2期72-77,共6页
体系性原则意味着将刑法视为一个有机体,刑法内部条文应具有一致性和互助性。依据体系性原则,刑法在协调性方面并不完善。总则与分则存在一定程度的背离,诸如介绍贿赂行为单独成罪是对共犯规定的排斥、个罪中单位犯罪处罚模式是对总则... 体系性原则意味着将刑法视为一个有机体,刑法内部条文应具有一致性和互助性。依据体系性原则,刑法在协调性方面并不完善。总则与分则存在一定程度的背离,诸如介绍贿赂行为单独成罪是对共犯规定的排斥、个罪中单位犯罪处罚模式是对总则规定的重复、一般缓刑与分则战时缓刑存在矛盾。几乎所有章节中都存在罪名归类错误,这制约了对罪名的准确理解。个罪之间的协调性差,这在两个传播淫秽物品罪、行贿罪与对非国家工作人员行贿罪等罪名之间表现得尤为突出。刑法修改中体系性原则着眼于刑法条文之间的形式对应和实质沟通,致力于提升刑法的整体协调性。 展开更多
关键词 体系性原则 总则 单位犯罪 罪名归类 行贿罪
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Quality oriented value and performance drivers
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作者 Roland Jochem Dennis Geers 《Journal of Modern Accounting and Auditing》 2010年第10期52-63,共12页
The quality endeavors of an organization, like other enterprise activities, must be oriented towards the economic principles. This approach gives a way to many organizations to question the extent to which the quality... The quality endeavors of an organization, like other enterprise activities, must be oriented towards the economic principles. This approach gives a way to many organizations to question the extent to which the quality management contributes for the overall business success and to pin point the areas where particularly a high value or performance can be created in order to attain the maximum possible economic benefits out of quality management systems. Without including the answer of this question in the decision making process, the resources can not be allocated optimally for the quality purpose. Quality management activities create variety of effects that indirectly contributes towards the economic success and thus increase the company and stakeholder value. A closer look at the quality management philosophy reveals eight major principles namely: customer focus, leadership, involvement of people, process approach, system approach to management, continual improvement, factual approach to decision making, mutually beneficial supplier relationships. These eight principles lead the efforts in the domain of quality management to project a positive impact on the company. For an understanding of response relationships, it is necessary to consider in detail the indicators along the response relationships. They provide helpful clues and give an insight into the complex mechanisms of action of the quality approaches on the path to the company's success. The following illustration depicts how the quality based activities generate the value to enhance the performance and a variety of indicators reflects how they indirectly add value to an organization and hence contribute to its economic success. 展开更多
关键词 quality management quality management as strategic value driver external and internal quality effects
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刍议建筑工程造价审核的技巧和策略 被引量:3
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作者 姚福胜 《科学中国人》 2015年第12X期50-,共1页
本研究以建筑工程造价审核工作作为中心,提出了建筑工程造价审核工作应该遵循的体系性原则、质量原则、人性化原则,提供了做好建筑工程造价审核的准备工作,做好建筑工程造价审核的细节工作,提高建筑工程造价审核的实际质量等方法和技巧... 本研究以建筑工程造价审核工作作为中心,提出了建筑工程造价审核工作应该遵循的体系性原则、质量原则、人性化原则,提供了做好建筑工程造价审核的准备工作,做好建筑工程造价审核的细节工作,提高建筑工程造价审核的实际质量等方法和技巧,希望为全面进行建筑工程造价审核工作,更好发挥建筑工程造价审核工作的价值有所启示。 展开更多
关键词 建筑工程 造价审核 体系性原则 原则 准备工作 细节 质量
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