期刊文献+
共找到2篇文章
< 1 >
每页显示 20 50 100
论持有型犯罪的主客观特征 被引量:12
1
作者 郝守才 张亚平 《河南大学学报(社会科学版)》 2000年第6期23-26,共4页
持有型犯罪是新修订的《刑法》规定的一类犯罪。目前 ,在刑法理论上对这一类犯罪的行为方式到底应归于作为还是不作为 ,抑或是第三行为方式以及这一类犯罪在主观上是否具有罪过性争议较大。本文着重探讨了持有型犯罪的行为方式归属以及... 持有型犯罪是新修订的《刑法》规定的一类犯罪。目前 ,在刑法理论上对这一类犯罪的行为方式到底应归于作为还是不作为 ,抑或是第三行为方式以及这一类犯罪在主观上是否具有罪过性争议较大。本文着重探讨了持有型犯罪的行为方式归属以及其所具有的客观行为性和主观罪过性 。 展开更多
关键词 单纯持有型犯罪 作为 不作为 刑法 严格责任 客观行为性 主观罪过性 社会行为
下载PDF
The Prospect of Ethical Consulting
2
作者 Luu Yin Safia Wemah 《Journal of Modern Accounting and Auditing》 2014年第10期1021-1029,共9页
Ethical consulting is a critical professional activity that is very critical to the very survival of the corporate world and is thus likely to boom within the shortest possible time in the future. This predictive stat... Ethical consulting is a critical professional activity that is very critical to the very survival of the corporate world and is thus likely to boom within the shortest possible time in the future. This predictive statement is based on the consequential effect of the bankruptcy of Ertron and WorldCom and its aftermath legislature, Sarbanes-Oxley Act (Lander, 2004). The main issues boarder on how ethics influence organizations' operations and to what extend these influences can be coded and managed to enhance objectivity and minimize fraud. The methodology applied in this paper was an exploratory approach under the qualitative design. It encapsulates a thorough review of literature on the subject matter and draws inferences to address the research objectives. It was found that ethical consulting was possible and consultants venturing into the area need to be strategically diversified to enable them to design and develop customized ethical codes for the heterogeneous clientele with appropriate supporting monitoring and compliance procedures. 展开更多
关键词 ETHICS compliance GATEKEEPER CONSULTANCY
下载PDF
上一页 1 下一页 到第
使用帮助 返回顶部