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基于EVA的杜邦财务分析体系重构 被引量:16
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作者 林祥友 宋浩 《财会月刊》 北大核心 2007年第12期31-32,共2页
本文针对传统杜邦财务分析体系的不足,尝试性地引入经济增加值这一指标,构造出以权益资本经济增加值率(EVAOE)为核心指标,更多层级、更多分支的新型杜邦财务分析体系。
关键词 财务分析体系 经济增加值 权益资本经济增加值率 重构
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封土于社与大合祀的祭义 被引量:3
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作者 曹胜高 《中原文化研究》 2021年第2期24-31,共8页
周以太社祀天下土地,诸侯裂土分封于社,取太社之土于封国中立国社,祀为诸侯最高神主。周所形成的分封土地山川于诸侯的体系,是通过太社、国社、里社所形成的祭祀系统作为象征,用祭祀权标志管理权,形成了管理系统与祭祀系统的合一。诸侯... 周以太社祀天下土地,诸侯裂土分封于社,取太社之土于封国中立国社,祀为诸侯最高神主。周所形成的分封土地山川于诸侯的体系,是通过太社、国社、里社所形成的祭祀系统作为象征,用祭祀权标志管理权,形成了管理系统与祭祀系统的合一。诸侯朝觐天子,行前祀社、行后报社;天子率诸侯举行的大合祀,合祀天地、山川、百神,其中土地祭祀的诸多仪式,体现了以祭权象征治权的制度性安排。天作为天子合法性的来源,诸侯爵命来自天子所赐,诸侯随同天子祭天,实际是对爵命的再次确认,也是对天子威严的明确;诸侯封地来自太社裂土,诸侯随同天子合祀天地,也是对封地合法性的再次确认。 展开更多
关键词 裂土分封 国之 祭义 大合祀 礼义
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基于可持续发展的杜邦分析体系的研究
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作者 钟亚伟 《投资与创业》 2016年第9期47-48,共2页
在市场环境瞬息万变的今天,对企业所进行的的财务分析不仅应该满足企业日常经营管理的需求,还要能有效地预测企业的发展前景,因此传统杜邦分析法就逐渐显现出其不足.本文在传统杜邦分析法原理的基础上引入可持续增长概念,并加入对现金... 在市场环境瞬息万变的今天,对企业所进行的的财务分析不仅应该满足企业日常经营管理的需求,还要能有效地预测企业的发展前景,因此传统杜邦分析法就逐渐显现出其不足.本文在传统杜邦分析法原理的基础上引入可持续增长概念,并加入对现金流量因素,重新构建出一个既能强化企业内部管理又能满足企业长远发展需要的综合性极强的新体系——基于可持续发展的杜邦财务分析体系,以期对该公司可持续发展作出客观的评价,为投资者作出正确的投资决策提供合理的依据. 展开更多
关键词 持续发展 分析 企业管理
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蘇聯在社會主義工業化時期的勞動立法——一九二六年至一九二九年
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作者 B.M.達柯逹夫 薛观涛 《中国劳动》 1954年第2期35-36,共2页
第十四次黨代表大會(一九二五年)召開以後,黨和蘇維埃政權为實現代表大會开於國家社會主義工業化的决議展開了鬥爭。艱巨的任務已經擺在蘇維埃政府面前:一方面‘必須從新創立沙俄時代所未曾有過的許多工業部門…’(註一);另一方面又‘... 第十四次黨代表大會(一九二五年)召開以後,黨和蘇維埃政權为實現代表大會开於國家社會主義工業化的决議展開了鬥爭。艱巨的任務已經擺在蘇維埃政府面前:一方面‘必須從新創立沙俄時代所未曾有過的許多工業部門…’(註一);另一方面又‘只好不要外国幫助而專靠本国資金來從事建設。但當時我們的国家還是个不富足的国家。’(註二)此外,還必須吸引新的工人幹部參加工業建设,而這些人來自農村,沒有受過社會主义企業人員所應有的共同勞動的紀律鍛鍊。在這樣一些條件下,提高勞動生產率、鞏固勞動紀律和培養社會主義勞動態度的鬥爭,就顯得特別重要了。勞動立法也必須为这些任務而服務,决不是降低勞動立法在勞動權益的法律保證方面所已達到的水平,恰恰相反。 展开更多
关键词 一九 九二 至一 權益 二六 勤圃 赵创 邦社 沙赫特事件 九四
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煤炭职工高教改革刍议
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作者 董武邦 《山西成人教育》 北大核心 1995年第1期37-,共1页
煤炭职工高教改革刍议董武邦社会主义市场经济的建立,对煤炭职工高等教育提出了新的要求,这就是教育必须结合企业的特点,主动适应市场经济的需求。一、根据需要,优化结构过去的煤炭职工高等学校在人才培养方面是模仿普通高校搞基础... 煤炭职工高教改革刍议董武邦社会主义市场经济的建立,对煤炭职工高等教育提出了新的要求,这就是教育必须结合企业的特点,主动适应市场经济的需求。一、根据需要,优化结构过去的煤炭职工高等学校在人才培养方面是模仿普通高校搞基础课加专业课,满足于单一的知识型和专... 展开更多
关键词 改革刍议 邦社 优化结构 人才培养 专业型 办学单位 理论联系实际 企业竞争 现场教学 实验仪器设备
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古代文字研究(续篇) 被引量:1
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作者 刘桓 《内蒙古大学学报(哲学社会科学版)》 1980年第4期61-73,共13页
《前》4、17、3: 贞:勿桒年于(?)土。王国维认为(?)土即邦社,“《说文解字》邦之古文作(?),其字从(?),不合六书之旨,乃(?)之讹。(?)从田(?)声,与邦之从邑丰声,籀文(?)之从土丰声同。邦社即《祭法》之国社,汉人讳邦,改为国社,古当称邦社... 《前》4、17、3: 贞:勿桒年于(?)土。王国维认为(?)土即邦社,“《说文解字》邦之古文作(?),其字从(?),不合六书之旨,乃(?)之讹。(?)从田(?)声,与邦之从邑丰声,籀文(?)之从土丰声同。邦社即《祭法》之国社,汉人讳邦,改为国社,古当称邦社也。”(《殷札征文》,遗书二集) 按(?)乃地名,卜辞说:“甲申卜,亘,贞:(?)(祟)(?),不于(?)八人,(?)五人。”这是因有祸祟之事而行祭的卜辞,(?)与(?)是两个并列的地名,(?)乃祭名(为了避免重复,在(?)后面省略了(?)字。)。故此辞贞间,是否于(?)(?)祭八个人,于(?)(?)祭五个人。既然(?)系地名, 展开更多
关键词 邦社 祭法 文字研究 文王 殷虚卜辞综述 甲骨文编 殷代 巩朔 召伯虎 叔夷钟
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刨花板产能突破里程碑
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作者 陈玲 《国际木业》 2016年第12期16-20,共5页
文章列出了截至2015年底欧洲和北美运营的所有刨花板工厂的调查结果。我们还关注所有权变化及未来行业的预计产能。首先考虑欧洲的情况,应该指出,今年表3和表4中的国家与去年的报告发生了变化;这更准确地反映经济和政治现实。去年表3报... 文章列出了截至2015年底欧洲和北美运营的所有刨花板工厂的调查结果。我们还关注所有权变化及未来行业的预计产能。首先考虑欧洲的情况,应该指出,今年表3和表4中的国家与去年的报告发生了变化;这更准确地反映经济和政治现实。去年表3报告了欧盟15国的产能,表4报告了欧盟15国以外的欧洲国家的产能。今年我们将所有欧盟28国列入表3。新加入的国家是"最近加入"国,保加利亚、克罗地亚、塞浦路斯、捷克共和国、爱沙尼亚、匈牙利、拉脱维亚、立陶宛、马耳他、波兰、罗马尼亚、斯洛伐克和斯洛文尼亚。 展开更多
关键词 刨花板工 木材产品 政治现实 诺斯 姐妹公司 中密度纤维板 邦社 阿拉巴马 于格 科尔托
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高门尼粘度级不充油EPDM 被引量:2
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作者 邓海燕 《弹性体》 CAS 2003年第3期65-65,共1页
关键词 高门尼粘度级不充油EPDM 乙丙橡胶 美国·道聚合物公司 金属催化剂 气相聚合法
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Policy Developments and Politics in Brazil: The Digital TV Decision-Making Process
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作者 Juliano Dominguesoda-Silva 《Journalism and Mass Communication》 2013年第1期34-47,共14页
Using an analytical narrative approach to understand policy change, this paper explores the Brazilian government decision to create a digital TV policy initiating major reforms in this sector. The analysis is centered... Using an analytical narrative approach to understand policy change, this paper explores the Brazilian government decision to create a digital TV policy initiating major reforms in this sector. The analysis is centered on the actors, preferences, and choices. The article is divided into three parts: (1) We address the historical institutionalism assumptions; (2) We focus on the politics of digital TV policy in Brazil; and (3) The results are highlighted, and "winners" and "losers" are identified. Actors, preferences, and choices are historically observed and related to the government decision about rules of digital TV exploitation. It provides configurational evidence that makes it possible to associate major changes to two presidential decrees (n° 4.901/2003 and n° 5.820/2006) that reflect the preferences and behavior of the main actor (broadcasters, social movements, and federal government) around the new digital TV issues. The Brazilian case shows an institutional model in which federal government's decisions are strongly connected with the preferences of the actor broadcasters and goes against the actor social movements. 展开更多
关键词 new media policy developments decision-making process
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On the Differences of Early Utopian Visions Between China and Western Society
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作者 SHI Ran YU Ya-ping 《Journal of Literature and Art Studies》 2017年第11期1423-1430,共8页
Utopian visions between China and Western society differed in their early stage. Words reflecting early Chinese utopian visions scattered in many ancient classics. Most of them were general depiction of an ideal socie... Utopian visions between China and Western society differed in their early stage. Words reflecting early Chinese utopian visions scattered in many ancient classics. Most of them were general depiction of an ideal society featured with equality, sympathy, preference for community autonomy and the social order "the whole world as one community". Early Western society witnessed many utopian monographs. Most of them offered detailed construction of social frame with emphasis on social function division, request for ideal authority, and property co-ownership as core of an ideal society. 展开更多
关键词 UTOPIA Chinese and Western Civilizations Visions
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"Beyond the Dreams of Loveliness" --Film, Unionism, and Working Class Community Formation in Detroit, 1933-1939
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作者 Ryan Pettengill 《History Research》 2013年第4期223-238,共16页
Ever since Lawrence Goodwyn published The Populist Moment, social historians have been keenly aware of the power culture represents when it comes to resistance. Historically, "movement culture" has been used to crea... Ever since Lawrence Goodwyn published The Populist Moment, social historians have been keenly aware of the power culture represents when it comes to resistance. Historically, "movement culture" has been used to create a collective climate and offered political activists a springboard to discuss with the masses the benefits of joining a social movement. "Beyond the Dreams of Loveliness" uses the cultural outlet of film and the labor movement in the city of Detroit as analytical tools to examine working class community resistance throughout the 1930s. In the midst of the "golden age of film" community activists and union organizers--some of whom were well-known radicals and some of whom were mainstream unionists--used the institution of cinema to instill a level of class consciousness in the masses and mobilize the working class community against exploitation of employers, reactionary politicians, and white supremacist organizations. Movie-going had been a very popular form of recreation in Detroit since the 1920s and downtown theatres increasingly became the destination of an eclectic array of workers. Movie theaters themselves were bastions of community activity around the thirties and many were located in the heart of the city's working class district. Yet it was the films themselves that offered community activists and unionists a chance to converse with workers regarding the socio-economic matters of the day. Hollywood released a good number of films that dealt with working class issues and provided activists with ample opportunities to "instruct" the audience and carry on the discussion into the factory or union halls. "Beyond the Dreams of Loveliness" relies on a combination of oral histories, movie reviews, film clips, and union and/or working class organizational records to illuminate how activists in Detroit's working class community used film as an outlet to inspire working class resistance. In sum, film provided an accessible form of entertainment that proved to be effective on two fronts: It promoted increased group cooperation, friendship, and alliances while it also fostered a shared culture, making it easier for activists to organize workers in the coming struggles for unionism. 展开更多
关键词 film history DETROIT unionism labor and working class history United Automobile Workers (UAW) Black Legion working class community community organizing/organizer
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Under the Veil of Science Fiction: Katniss' Initiation in the Hunger Games Trilogy
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作者 YANG Chun 《Sino-US English Teaching》 2016年第9期754-759,共6页
The success of the Hunger Games trilogy to the young readers is its distinctive blending of science fiction elements with protagonist Katniss' initiation. The trilogy suffices youth's interest to embrace a fiction t... The success of the Hunger Games trilogy to the young readers is its distinctive blending of science fiction elements with protagonist Katniss' initiation. The trilogy suffices youth's interest to embrace a fiction that dramatizes both realistic and fantastic portray of the world. Through depicting the intellectual and social development of protagonist Katniss who, after experiencing both defeats and triumphs in a dystopian world, Suzanne Collins successfully conveys the coming-of-age theme under the veil of science fiction in the Hunger Games trilogy. 展开更多
关键词 the Hunger Games trilogy science fiction INITIATION coming-of-age theme
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Herland An All-female Women's Utopia
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作者 LIANG Ying 《Journal of Literature and Art Studies》 2013年第11期667-679,共13页
Charlotte Gilman's utopian masterpiece Herland (1915) dramatizes a confrontation between three men and an all-female society. Gilman not only creates a political vacuum, where the whole patriarchal civilization, in... Charlotte Gilman's utopian masterpiece Herland (1915) dramatizes a confrontation between three men and an all-female society. Gilman not only creates a political vacuum, where the whole patriarchal civilization, including patriarchal system, superstructure, ideology, influence, and consciousness have ceased to exist, but also men are done away with all together. Most reviews claim that Herland criticizes the patriarchal tradition and manifests concern for humanity and some even regard Herland as the first truly feminist work in the American tradition. But this supposedly utopian world is actually static, without possibilities of growth and even inhuman, gothic, and nightmarish. And this is because Gilman constructs the women's utopia out of the conviction in women's superiority over men. Herland is a little paradise that is designed too perfect. Women's utopias still need to promote social change in the real world 展开更多
关键词 separation tactic angels in the house PARTHENOGENESIS reproductive function MOTHERHOOD selectivebreeding DYSTOPIA
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The Spiritual Utopia Reflected in Out of Africa
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作者 LIU Xi WU Yi 《Journal of Literature and Art Studies》 2015年第9期687-691,共5页
The publication of Out of Africa in 1937 won Baroness K. Blixen-Finecke worldwide fame because the novel caused wide public concern among both critics and readers. The story unfolds a poetic picture which reveals the ... The publication of Out of Africa in 1937 won Baroness K. Blixen-Finecke worldwide fame because the novel caused wide public concern among both critics and readers. The story unfolds a poetic picture which reveals the natural peace and harmony in Africa through the narrative angle of the heroine--Karen Blixen. In Out of Africa, the author, from multipoint viepoints, knits the legendary plot to display a picture of a community with the features of spiritual utopia, which is an ideal place for men to escape from the outside disturbance. The present paper, first, gives a brief introduction to the plot of the story. Then, it discusses the characteristics of spiritual utopian community on the African land from the following three perspectives: Karen Blixen is a pursuer to go after self-integrity so as to protect the harmony of spiritual utopian land in Africa; Africans are the paragons of self-integrity to pursue freedom on their homeland; and the western settlers are the dominators who have lost self-integrity in the spiritual utopian community because they have almost destroyed the ecological and social banlance on African land. 展开更多
关键词 spiritual utopia EQUALITY FREEDOM pursuer
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Some Remarks on the Role of Tamil Literary Tradition in Siva Satakam of Narayana Guru
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作者 Hanna Urbanska 《Sociology Study》 2016年第10期619-628,共10页
The paper presents an analysis of the selected stanzas of Siva Satakam (One Hundred Verses on Siva)--the most important hymn devoted to Siva composed in Malayalam by Narayana Guru. The analysis shows that there is a... The paper presents an analysis of the selected stanzas of Siva Satakam (One Hundred Verses on Siva)--the most important hymn devoted to Siva composed in Malayalam by Narayana Guru. The analysis shows that there is a tendency in the hymn to emphasise the equal status of Sanskrit and Dravidian literary tradition. Several stanzas are constructed on the basis of Sanskrit stories or myths; however, this "classical" scheme is filled with Tamil or Malayalam concepts, ideas, and key words. What is more, Narayana Guru employs so called twilight language used by authors of Tamil philosophical works in order to provide a receiver of the poem with the opportunity to interpret some stanzas in accordance with Sanskrit as well as Dravidian tradition. The introduction of a person belonging to lower caste of South India as the one who is able to attain liberation, as well as presentation of the welt-known philosophical concepts as equal or even subordinated to the Dravidian ideas could become a significant contribution to the social activity of Guru comprising among others the concern for spiritual and social uplift of the lower caste people of Kerala. 展开更多
关键词 Siva Satakam Narayana Guru Tirumantiram Kundalini Tamil literary tradition
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Safe Space of Ideology
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作者 Wojciech Barttomiej Zielifiski 《Journal of Philosophy Study》 2014年第7期486-491,共6页
Our studies about safety in society lead us to the most popular book by Karl Mannheim: Ideology and Utopia. This work envisages the discrepancies between social knowledge and the material world itself. The crucial co... Our studies about safety in society lead us to the most popular book by Karl Mannheim: Ideology and Utopia. This work envisages the discrepancies between social knowledge and the material world itself. The crucial conclusion reads as follows: Our image of reality is mostly based on our interests and desires and does not rely on thorough research. There are two types of such representations: utopia and ideology. The first of them, less interesting for us, is the type of ideas which can revolutionize a social being. The second one is a particular set of visions which can never be realized but on the other hand they act as common knowledge (general knowledge of the world)--stabilizing the social structure by presenting it with a holistic image of the world. Taking the above into consideration, how is it possible that representations, being so distant from reality (creating a completely separate "world"), basically enable efficient functioning in it? Ideology, being the foundation of the society's functioning space, should always be tautological, in the sense that for the participants of the given world's image (creation as it is), it should define the being in a comprehensive and adequate way (in Thomas Aquinas spirit). What is more, it would always be true. We should also mention that the main tools of ideology, understood this way, are specific definitions and the extrapolation of sense. The purpose of this lecture is to prove that it is possible for ideology to come to life, only when the individuals who acknowledge it will consider their image of reality proper. The above ideological system should be understood as the obviousness of description of the surrounding world which in return makes unreflective functioning in reality possible. This obviousness of the presented world will be referred to as social safety. 展开更多
关键词 IDEOLOGY safety KNOWLEDGE EPISTEMOLOGY Karl Mannheim Karol Marx LINGUISTICS
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Moscow and Moscow Region: Ecological Focus for Sustainable Development
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作者 Irina Ivashkina 《Sociology Study》 2012年第7期540-550,共11页
This paper presents some results of sustainable urban-planning development in Moscow Capital Region. Moscow City and Moscow Region (Moscow Oblast) are the parts of the Moscow Capital Region. According to the Constit... This paper presents some results of sustainable urban-planning development in Moscow Capital Region. Moscow City and Moscow Region (Moscow Oblast) are the parts of the Moscow Capital Region. According to the Constitution of Russia, adopted in December 1993, Moscow Region and Moscow City are two independent federal subjects of Russian Federation. The sustainable development of Moscow City and Moscow Region as an integrated regional economic and natural complex which plays the most important part in Russia's economy must be based on the integrated solution to the problems of environmental protection, social equity, and economic feasibility. The latest initiative of Russian Government concerns the creation of the Greater Moscow within the new borders of Moscow. Making the decision on the extension of the city limits and stimulation of the Moscow Agglomeration development provides the real way of resolution of the accumulated problems and provides enormous impetus to the sustainable development. The key task of the environmentally sound development of the Greater Moscow is to relieve the historical center of Moscow City; maintain the rational balance of built-up areas, natural and rural landscapes; ensure joint control of the urban development and economic activity; and create the favorable environment for the population. 展开更多
关键词 Moscow Capital Region ecological and social issues sustainable development urban planning
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Images of the Future from the Past: The Metabolists and the Utopian Planning of the 1960s
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作者 Raffaele Pernice 《Journal of Civil Engineering and Architecture》 2014年第6期761-771,共11页
During the 1960s, many changes reshaped the economy, the society and the arts. The Cold War, the Space Race, the construction of a new middle class in most western societies led by the postwar economic prosperity with... During the 1960s, many changes reshaped the economy, the society and the arts. The Cold War, the Space Race, the construction of a new middle class in most western societies led by the postwar economic prosperity with unprecedented urban growth followed by severe environmental problems fostered the design of spectacular urban utopian cities and mega-architectures. In those years, Japan was the source of highly influential bold and visionary urban and architectural ideas which relied on advanced technology. These ideas were conceived on the thought that cities could be seen as gigantic but impermanent entities able to transform itself according to an organic process of adaptation of its elementary components. This paper briefly revisits and critically discusses the legacy of the iconic mega-strnctural projects of Japanese Metabolist Movement and other visionary architects and planners of the 1960s, such as Paolo Soleri, Buckminster Fuller, Archigram. It attempts to enlighten the continuity with contemporary innovative and experimental urban models and ideas for the society and the city of the future, such as the Smart Cities, Eco-Cities, Green Urbanism, whose design is led by concerns related to climate change, the necessity of energy efficiency, the improvement of urban landscape and the valorization of depleted natural resources. 展开更多
关键词 Metabolist movement urban utopias marine city megastructures Japanese architecture Modem Movement.
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蘇聯勞動力的分配
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作者 姆.雅姆保列斯基 《中国劳动》 1954年第12期42-43,共2页
蘇聯人民正懷着無限興奮的热情,爭取社會主義經濟新的强大高漲和勞動人民的物質福利的提高。共産黨經常把蘇聯人民的創造力用来盡力提高勞動生產率,而勞動生産率的提高則是進一步全面發展國民經濟的决定性條件。按照社會主義基本經濟法... 蘇聯人民正懷着無限興奮的热情,爭取社會主義經濟新的强大高漲和勞動人民的物質福利的提高。共産黨經常把蘇聯人民的創造力用来盡力提高勞動生產率,而勞動生産率的提高則是進一步全面發展國民經濟的决定性條件。按照社會主義基本經濟法則和國民經濟有計劃按比例發展法則的要求来正確地分配和使用我國的勞動力,對於提高勞動生產率和增加社會產品具有特別重要的意義。每個社會形態在勞動力的再生產與勞動力分配上都有其獨特的規律性。在資本主義條件下,勞動力的分配是根據價值法則的作用自發進行的,並經常造成使用勞動力的巨大浪費·卡爾·馬克思曾寫道:‘…… 展开更多
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“力邦模式”打造外来人口温馨家园
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《宁波通讯》 2015年第13期21-21,共1页
职工是企业之本,维护职工的应有权益,让职工心舒气畅,才有企业的凝聚力。针对力邦居民分散在不同企业,社区与企业分头管理,难以形成服务合力的实际问题,力邦党委坚持跳出"就企业抓党建"的传统思路,通过跨越所有制、行业,采取区域性布... 职工是企业之本,维护职工的应有权益,让职工心舒气畅,才有企业的凝聚力。针对力邦居民分散在不同企业,社区与企业分头管理,难以形成服务合力的实际问题,力邦党委坚持跳出"就企业抓党建"的传统思路,通过跨越所有制、行业,采取区域性布点的办法,对党员职工实行区域化管理、集约化操作、人性化服务,为解决中小企业党员职工管理难等问题提供了有益借鉴。 展开更多
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