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虚假财务信息的成因与对策分析 被引量:1
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作者 李欲晓 《聊城大学学报(哲学社会科学版)》 2003年第3期86-90,52,共6页
虚假财务信息是目前全球面临的一个主要问题 ,已经给社会带来极大的危害。虚假财务信息是指各种与财务相关的信息出现严重不实或重大遗漏 ,其出现具有现实的成因以及理论上的成因 ,因此 ,我们应有的放矢 ,从完善公司内部机制出发 ,多种... 虚假财务信息是目前全球面临的一个主要问题 ,已经给社会带来极大的危害。虚假财务信息是指各种与财务相关的信息出现严重不实或重大遗漏 ,其出现具有现实的成因以及理论上的成因 ,因此 ,我们应有的放矢 ,从完善公司内部机制出发 ,多种措施相互配合 ,最终达到提高财务信息质量 ,满足信息使用者需求的目的。 展开更多
关键词 虚假财务信息 现实成因 理论成因 利益制新
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An Institutional Innovation for Agricultural Technology Adaptation and Adoption: Rice in West and Central Africa 被引量:1
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作者 Sidi Sanyang Moussa Sie +4 位作者 Aliou Diagne Marie-Noelle Ndjiondjop Dogbe Selome Yawovi Mamadou MBare Coulibaly Patrice Ygue Adegbola 《Sociology Study》 2012年第11期848-867,共20页
This paper traces the origins and achievements of the R^seau Ouest et Centre Africain du Riz--ROCARIZ (West and Central Africa Rice Research and Development Network). The ROCARIZ institutional arrangement showed tha... This paper traces the origins and achievements of the R^seau Ouest et Centre Africain du Riz--ROCARIZ (West and Central Africa Rice Research and Development Network). The ROCARIZ institutional arrangement showed that rice science is approached from multi-stakeholder perspectives that place end users and entrepreneurs at the center of research for development, and collaboration among rice-based stakeholders can be enhanced and sustained. The ROCARIZ used competitive research grants through multi-stakeholder task forces to generate, adapt, and facilitate the adoption of rice-based technologies and approaches by resource poor households. The grants contributed to: (1) farmer adoption of high yielding and multiple stress resilient lowland NERICAs (New Rices for Africa) (NERICA-L); (2) producer access to credit and services resulting in increased marketing of quality seed rice, paddy, and grain rice by farmer entrepreneurs and poor rural households; (3) improved skills of stakeholders on the use of impact assessment tools to demonstrate adoption of rice-based technologies; (4) enhanced skills of rice breeders in molecular assisted marker selection to shorten the varietal development process; and (S) experiential learning and sharing to improve access to information and knowledge. 展开更多
关键词 Rice-based technologies innovations stakeholder capacity
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