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西部地区发展并网光伏发电系统的社会成本效益分析与政策评价 被引量:34
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作者 张希良 汪婧 《太阳能学报》 EI CAS CSCD 北大核心 2007年第1期32-36,共5页
该研究发展了一个用于评价并网光伏发电技术社会成本效益和政策的模型,选取西部地区一个规划中的8MWp并网光伏发电项目为案例,利用该模型对并网光伏发电技术的市场竞争力、社会成本效益和不同政策工具作用效果进行了定量分析,提出了促... 该研究发展了一个用于评价并网光伏发电技术社会成本效益和政策的模型,选取西部地区一个规划中的8MWp并网光伏发电项目为案例,利用该模型对并网光伏发电技术的市场竞争力、社会成本效益和不同政策工具作用效果进行了定量分析,提出了促进并网光伏发电技术在中国西部地区发展的政策建议。 展开更多
关键词 光伏发电 模型 社会成本效益分析 激励政策
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A Comprehensive Audit of Corporate Social Responsibility
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作者 Clarence J. Mann Paloma Bemal Turnes 《Chinese Business Review》 2013年第12期821-833,共13页
As enterprises expand globally, the social value of their operations is assessed on the full range of their contribution to society. Enterprises must be profitable to succeed, but they also should strategically align ... As enterprises expand globally, the social value of their operations is assessed on the full range of their contribution to society. Enterprises must be profitable to succeed, but they also should strategically align their operations so far as feasible and sustainable in order to address related social needs. This alignment includes not only the beneficial design and quality of goods and services an enterprise produces, but also enhancing the beneficial effects that its full range of business processes, systems, and practices have on society. A comprehensive enterprise corporate social responsibility (CSR) audit is based on two comprehensive social systems models---one of society as a whole and another of the corporate organization. By juxtaposing these two models--which are mirror images of each other--an enterprise can identify various points where its activities intersect with relevant social needs and can configure its operations so far as feasible to alleviate pressing social issues. Using a comparative cost-benefit analysis, the enterprise determines which systems, processes, and activities need to configure or adapt in order to better address the societal needs that are most critical for its success. They may require the enterprise to re-design products or services, develop new activities or desist in others, or reconfigure processes or systems. Thus, enterprises must decide which options are most feasible in light of the societal benefit they are likely to produce. As creatures of society, enterprises have much to gain by strengthening civil society and addressing its most pressing needs whenever possible within the limits of its commercial mission. What action to take depends upon the firm's cost-benefit analysis. 展开更多
关键词 corporate social responsibility (CSR) enterprise audit model social process model corporate culture corporate process.
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Self-Dealing Among Convergence and Path-Dependency Opportunities: An Empirical Analysis of Regulatory From Six European Countries
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作者 Rosa Vinciguerra Nadia Cipullo 《Journal of Modern Accounting and Auditing》 2014年第6期629-651,共23页
Self-dealing refers to all kinds of transactions and operations diverting value from a company to corporate controllers. In order to tackle self-dealing, academics and regulators have emphasised the legal tools. Howev... Self-dealing refers to all kinds of transactions and operations diverting value from a company to corporate controllers. In order to tackle self-dealing, academics and regulators have emphasised the legal tools. However, there is a divergence between those supporting the existence of a benchmark model towards which to converge (convergence hypothesis) and those underscoring the importance of socio-economic factors on the efficacy of governance rules (path-dependency view). The aim of this paper is to join in the convergence vs. path-dependency debate by focusing on the efficiency of mandatory rules and investigating their effectiveness. Considering the current market integration, the traditional cost-benefit analysis has been extended in order to embrace costs specifically associated to the issue of domestic rules in a global scenario. This analysis supports the convergence view and encourages at least a partial and gradual adjustment of national legislations towards the prevailing Anglo-Saxon model. In order to test this hypothesis, an examination of the self-dealing regulatory (on conflict of interests and self-dealing) adopted in some Western (Germany, Italy, and the United Kingdom (UK)) and Eastern (Czech Republic, Hungary, and Poland) European countries has been conducted. 展开更多
关键词 self-dealing Europe transition economies International Accounting Standards (IAS) 24
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Analysis on Human Resource Outsourcing in Chinese Government
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作者 CHEN Siyu 《International English Education Research》 2016年第12期5-8,共4页
Social and economic development, the deepening of the reform of our government have higher requirements, then the Government is an important step in the implementation of human resources outsourcing, is now the phenom... Social and economic development, the deepening of the reform of our government have higher requirements, then the Government is an important step in the implementation of human resources outsourcing, is now the phenomenon of corporate human resources outsourcing has been very common, the Government also needs further enterprise, This paper studies the cost-benefit analysis of government human resource outsourcing by deepening the understanding of human resource management and the comparative analysis of government and enterprise human resource management to verify whether it is feasible and the way to outsource human resource management. The content has made the detailed analysis, to study our country government's human resources outsourcing question has the vital significance. 展开更多
关键词 GOVERNMENT human resources management human resources outsourcing
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