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智力投资的资本化问题
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作者 王玎荣 曹春梅 《华东经济管理》 北大核心 1995年第6期42-43,共2页
智力投资的资本化问题王玎荣,曹春梅智力投资是指企业为取得和开发职工的智力、提高人们的素质、增强人的能力而进行的软件投资,它一般包括对企业现有职工的培训和提高,对未来人才进行的预期培养以及有计划地从社会上引进已培训成熟... 智力投资的资本化问题王玎荣,曹春梅智力投资是指企业为取得和开发职工的智力、提高人们的素质、增强人的能力而进行的软件投资,它一般包括对企业现有职工的培训和提高,对未来人才进行的预期培养以及有计划地从社会上引进已培训成熟的人才,它也是企业一项着眼于未来投... 展开更多
关键词 智力投资 资本化问题 企业 会计
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企业借款费用资本化问题探究
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作者 燕文宇 《中国市场》 2019年第3期83-84,共2页
企业在经济市场谋求生存与发展过程中,不可避免会向金融机构申请贷款。在此过程中,所产生的借款费用或多或少将对企业生产、经营与管理产生影响。如何有效处理企业借款费用成为人们关注与研究的重点课题。《企业会计准则第17号——借款... 企业在经济市场谋求生存与发展过程中,不可避免会向金融机构申请贷款。在此过程中,所产生的借款费用或多或少将对企业生产、经营与管理产生影响。如何有效处理企业借款费用成为人们关注与研究的重点课题。《企业会计准则第17号——借款费用》对企业借贷费用进一步明确了企业借款费用资本化的重要性,对范围与方式进行了重新规定。但是在实际操作过程中,企业借款费用资本化仍存在诸多问题。基于此,文章对企业借款费用资本化问题进行了探究,并针对存在的问题提出改善与优化对策。 展开更多
关键词 信贷费用 资本 资本化问题
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Why Bubble Economy Occurs and Crashes? Repeated History of Economic Growth and Collapse 被引量:2
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作者 Eizo Kinoshita 《Chinese Business Review》 2011年第2期102-111,共10页
This paper shows that there are two different phases in economics. These are the primal and dual problems. In the primal problem phase, capital expenditures of private corporations grow, creating an impetus towards th... This paper shows that there are two different phases in economics. These are the primal and dual problems. In the primal problem phase, capital expenditures of private corporations grow, creating an impetus towards the maximization of profits. In this case, as Adam Smith once wrote, the "invisible hand of God" works to lead the economy to a significant growth. This paper defines the concept of economic growth, bubble economy and destruction of bubble economy. And this paper describes why bubble economy occurs and crashes. In the process, this paper shows that primal economy exists before bubble economy and dual economy exists after destruction of bubble economy. 展开更多
关键词 economic growth bubble economy destruction of bubble economy
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From the Romantic Sea to the Sea as the Global Commons" Portrayals of the Waterbody in Longfellow, Melville, and Ian Wedde
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作者 Keiko Fujie 《Journal of Literature and Art Studies》 2015年第11期985-996,共12页
This article discusses the representation of the sea in selected works of W. H. Longfellow, Herman Melville, and lan Wedde, tracing its transformation from a romantic icon to a global commons. Despite differences in t... This article discusses the representation of the sea in selected works of W. H. Longfellow, Herman Melville, and lan Wedde, tracing its transformation from a romantic icon to a global commons. Despite differences in their portrayals, all three artists find stagnation alongside vitality in the ebb and flow or the rolling of the sea. Similar to Longfellow, Melville romanticizes the sea in Moby-Dick as an ultimate sanctuary, the domain of reveries. At the same time, Melville also portrays the sea as a global commons where U.S. capitalism dominates the global order and exploits the resources. In addressing the environmental issues such as the possibility of whales' extinction, Melville echoes "the tragedy of the commons" lamented by Garrett Hardin. Queequeg, the "primitive" man who saves Ishmael from the wolfish industrial capitalism is thought to be modeled after a MAori from New Zealand. Today, the M^ori's ancestral sea-based culture is threatened by economic globalization. Wedde, a New Zealand poet, confronted the plans to construct an aluminum smelter in his country. His poem juxtaposes themes of precariousness and desolation with resilience and defiant survival, a motif mirrored in Longfellow's and Melville's portrayals of the sea. 展开更多
关键词 OCEAN global commons romantic icon
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