The performance of corporate social responsibility is conducive to the con- tinuous improvement of their profitability, and promotes the upgrading of corporation value. However, it is difficult to confirm, calculate a...The performance of corporate social responsibility is conducive to the con- tinuous improvement of their profitability, and promotes the upgrading of corporation value. However, it is difficult to confirm, calculate and check the costs and benefits brought by the implementation of corporate social responsibility under the current ac- counting theory system, so it is difficult to estimate whether the fulfillment of corpo- rate social responsibility has any effects on the corporation value assessment. Therefore, based on corporate social responsibility, the correction mode of corpora- tion value assessment is put forward.展开更多
The nineteenth session of the Standing Committee of the Eleventh National People's Congress in February 25, 2011 approved the "PRC Criminal Law Amendment (eight)", which for the first time added the provision of ...The nineteenth session of the Standing Committee of the Eleventh National People's Congress in February 25, 2011 approved the "PRC Criminal Law Amendment (eight)", which for the first time added the provision of the lenient punishment for the elderly crimes. The provision filled the legislative blank of the criminal responsibility of this special group of the old people in the criminal law of our country. But at the same time, we should also clearly see the deficiencies of the amendment (eight). This paper attempts to sort out the rationality of the lenient application of the punishment on the older people from the aspect of the criminal policy oftemperingjustice with mercy and other aspects, and to construct and perfect the specific legislative proposals that the amendment (eight) puts forward.展开更多
文摘The performance of corporate social responsibility is conducive to the con- tinuous improvement of their profitability, and promotes the upgrading of corporation value. However, it is difficult to confirm, calculate and check the costs and benefits brought by the implementation of corporate social responsibility under the current ac- counting theory system, so it is difficult to estimate whether the fulfillment of corpo- rate social responsibility has any effects on the corporation value assessment. Therefore, based on corporate social responsibility, the correction mode of corpora- tion value assessment is put forward.
文摘The nineteenth session of the Standing Committee of the Eleventh National People's Congress in February 25, 2011 approved the "PRC Criminal Law Amendment (eight)", which for the first time added the provision of the lenient punishment for the elderly crimes. The provision filled the legislative blank of the criminal responsibility of this special group of the old people in the criminal law of our country. But at the same time, we should also clearly see the deficiencies of the amendment (eight). This paper attempts to sort out the rationality of the lenient application of the punishment on the older people from the aspect of the criminal policy oftemperingjustice with mercy and other aspects, and to construct and perfect the specific legislative proposals that the amendment (eight) puts forward.