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排序方式: 共有462条查询结果,搜索用时 31 毫秒
1.
龙立明 《贵州民族学院学报》2008,(4):120-123
会计信息失真现象与社会环境、经济环境、市场经济的发育程度等企业的外部环境息息相关,但单位内部控制系统弱化是一个更重要、更直接的内部因素。因此,建立和加强单位的内部控制,使内部控制合理设计并有效实施,才能最大可能地防止会计造假等错弊行为的发生,保证会计信息的真实、完整、相关、透明,才能促使企业价值的增值。本文以中小企业作为研究对象,对中小企业如何加强与完善内部控制系统作了一些探讨,提出了一些具体的措施。 相似文献
2.
张蕊 《西昌学院学报(社会科学版)》2003,15(3):40-45
改革开放以来,我国城市化进程明显加快,进入到加速发展的新时期。但长期实施的城市化方针却严重阻碍了我国城市化向更高层次的迈进。积极发展小城镇并非是适合我国城市化进程的选择,大城市的快速发展是城市化进程中不可阻挡的潮流,我国的城市化进程中大城市的发展应得到充分重视。 相似文献
3.
许琪琳 《中国农业大学学报(社会科学版)》2005,22(3):39-42+59
中小企业在其不同的发展阶段面临着不同的融资需求。文章以金融支持为主线,先从宏观层面上考察了企业融资结构分别对宏观经济波动和企业融资体系的影响,再从微观角度出发,试图在对中小企业各发展过程中融资行为、融资约束、融资结构等的分析中探求其“融资难”之所在。最后再依据我国的现实国情,并结合发达国家先进经验,探讨我国中小企业融资体系的构建。 相似文献
4.
Solon Magrizos Eleni Apospori Marylyn Carrigan Rosalind Jones 《European Management Journal》2021,39(2):291-303
There is increasing research attention as to how SMEs might realize corporate social responsibility opportunities. Most studies focus on the pursuance of responsible business strategies that result in favourable business outcomes. This study investigates SMEs who actively participate in CSR activities in a south-eastern European country during the economic crisis of the Eurozone. Data collected reveals that stakeholder salience and proximity moderate the relationship between CSR and financial performance. The context of this study is important as it addresses the paucity of research carried out in countries during economic crisis and sheds light on the positive aspects of CSR practices adopted during crisis. 相似文献
5.
The purpose of ISO 9001:2000 Quality Management System (QMS) is to provide businesses with a model to grow systematically while assuring the quality of their products. The validity of ISO 9001:2000 QMS stems, largely, from the fact that the best minds worldwide have contributed to its development and maintenance, and the fact that many companies have reported real business gains because of its implementation. Unfortunately, many small businesses fail to survive due to the absence or lack of adequate system for managing quality. An obvious recommendation would be to implement ISO 9001:2000 QMS. Nevertheless, small businesses often cite lack of resources and time as the main reasons for not implementing ISO 9001:2000 QMS. 相似文献
6.
We study nonlinear least-squares problem that can be transformed to linear problem by change of variables. We derive a general formula for the statistically optimal weights and prove that the resulting linear regression gives an optimal estimate (which satisfies an analogue of the Rao-Cramer lower bound) in the limit of small noise. 相似文献
7.
This prospective study aimed to investigate the relationship between metabolic syndrome (Met S) and premature ejaculation (PE) among men. The study included 300 consecutive male patients (53.6 y?±?8.7) who attended the urology clinic (December 2013–September 2014), mostly complaining of renal/ureteric calculi. A diagnostic approach was undertaken to include demographics, clinical features and laboratory investigations of the study subjects. Both erectile function and PE were evaluated using the International Index of Erectile Function (abridged form, IIEF-5) and Premature Ejaculation Diagnostic Tool (PEDT) questionnaires, respectively. Results identified 182 (60.7%) men had Met S. Prevalence of PE was significantly higher in the subjects with Met S than the controls (35.2% vs 7.6%, p?< 0.001). Patients with Met S and PE had significantly higher PEDT scores (15.4 vs 6.7), smaller waist circumference (108.3?cm vs 111.5?cm) and higher fasting blood sugar (187?mg% vs 161?mg%) than those with no PE (p?0.001, 0.047 and 0.019, respectively). The other variables including IIEF-5 score, body mass index, serum triglycerides and high-density lipoprotein (14.98 vs 16.8, 30.6 vs 31.5, 192.9?mg% vs 178.1?mg% and 37.4?mg% vs 36.2?mg%, respectively) did not reveal significant differences. Both systolic hypertension and erectile dysfunction (ED) had significant associations (p?=?0.047 and <0.001, respectively) with PE in Met S. In conclusion, PE has a high prevalence in Met S. Patients with Met S should be questioned about PE. Both ED and systolic hypertension may be associated with PE. Prevention of Met S should be considered, and this may be of help to decrease the prevalence of PE. 相似文献
8.
小额贷款是金融制度的创新,是对现代金融体系的提升和扬弃。小额贷款公司等微型金融是国家金融系统的必要组成部分,是国家普惠金融体系的一个特殊机构。小额贷款公司的出现延伸了金融服务的广度和深度,在一定程度上缓冲了银行的信贷风险,也使得金融体系更具包容性,从而完善了金融支持经济的功能。小额信贷不仅能促进一国的经济增长,也会丰富金融体系和金融监管的内涵。应设计出更加符合发展需求的政策体系,使小贷公司有更好的发展愿景。 相似文献
9.
This paper addresses gender differences in the social capital of entrepreneurs in a developing country. Social networks are often an important asset for accessing resources; however, they may also be a liability in developing countries, since entrepreneurs are often expected to support their contacts. Using a recent survey among urban and rural Ugandan entrepreneurs, we focus on the financial resources that entrepreneurs can obtain from their contacts on the one hand, and requests for financial support made to the entrepreneurs from these contacts on the other hand. Our results show that there are gender differences associated with access to, and requests for, financial resources. 相似文献
10.
《European Management Journal》2017,35(3):396-413
While the literature has indeed confirmed a general tendency linking small and medium enterprises (SMEs) to a dynamic of greater job creation, there is little available evidence on what has happened to job quality since the financial crisis. Through a representative sample of 5311 employees in 2008 (first year of job destruction) and 4925 employees in 2010 (last year for which data were available), and using a two-stage structural equation model, this article empirically analyses the multidimensional determinants of job quality, by enterprise-size class, in Spain. The research has revealed three main results. First, job quality in Spain improved in all enterprises, regardless of their size, during the early years of the recession. Second, the greatest improvements were found in SMEs. Although job quality was already better in SMEs than in large enterprises in 2008, the differences between them subsequently widened. Third, this accelerated divergence was explained by the following dimensions: working conditions, work intensity, health and safety at work, and work–life balance. These dimensions were much more positive in SMEs. Employment-related public policy should therefore focus more specifically on SMEs. There are two reasons for this. First, despite the recession, SMEs have shown themselves to be key factors in the explanation of job quality. Second, by making changes to their value generation model, they could continue to drive the creation of better quality jobs. 相似文献