• 碳纤维电地暖系列
  • 碳纤维电暖器系列
  • 教育研究首页
  • 碳纤维暖霸系列
  • 高频节能散热器
  • 水暖壁挂炉系列
  • 温控器、电热板系列
教育研究安卓
ACCA考试《P1专业会计师》笔记1

  这个物理量和静电场中的电势、电势差相似,却不同。

  做事要出于公心,不搞权钱交易,不违反程序规定办事,坚持用制度管权、管钱、管人,自觉接受各方面监督。要涵养家风,时刻不忘治家。切实立好家规家训,管好亲友和身边工作人员,不搞“关系学”和“潜规则”,做到自身清、亲友清、身边清。对于清廉经开建设,陈利众强调,全区上下要始终坚持“党要管党、全面从严治党”的方针不动摇,认真抓好贯彻落实,坚决扛起清廉经开建设的政治责任。要强化责任担当,从严抓好责任落实。

ACCA考试《P1专业会计师》笔记1

  PartA-GovernanceandResponsibility    Principles-basedapproach  (1)Principles-basedapproachrequiresthecompanytoadheretothespiritratherthantheletterofcode.  (2)Theapproachesfocusonobjectivesratherthanthemechanismsbywhichtheseobjectiveswillbeachieved.  (3)Theapproachescanlaystressonthoseelementsofcorporategovernancetowhichrulescannoteasilybeapplied.  (4)Theapproachescanappliedacrossdifferentlegaljurisdictionsratherbeingfoundedinthelegalregulationsofonecountry.  (5)Theapproachesavoidinflexiblelegislationandallowscompaniestodeveloptheirownapproachestocorporategovernance.  (6)Theapproachesaretooboardtobeusedasaguidetobestcorporategovernancepractice.  (7)Theremaybeconfusionoverwhatiscompulsoryandwhatisnt.  Rules-basedapproach  (1)Rules-basedapproachplace  (2)  (3)Itsho  (4)Itisrigidanddifficulttodealwithquestionablesituationthatarenotcoveredsufficientlyintherulebook.  Influenceofownership:  Insidersystems  Insidersystemiswherecompaniesareownedandcontrolledbyasmallnumberofmajorshareholders,whichmaybemembersofthecompanysfoundingfamily.  (Advantages)  (1)anagement.  (2)Itiseasiertoinfluencecompanymanagementeveniftheownersarenotinvolvedinmanagement.  (3)  (Disadvantages)  (1)Theremaybediscriminationagainstminorityshareholdersandlackofminorityshareholdersprotections.  (2)Insidersystemstendnottobemonitoredeffectivelyandmaybereluctanttoemployoutsidersininfluentialposition.  (3)Insidersystemsoftendontdevelopmoreformalgovernancestructures.  (4)Insidersystemsmaybemorepronetoopaquefinancialtransactionsandmisuseoffund.  Outsidersystems  Outsidersystemsarecompanieswhereshareholdingismorewidelydispersed,andthereisthemanager-ownershipseparation.  (Advantages)  (1)Theseparationofownershipandmanagementhasprovidedanimpetusforthedevelopmentofmorerobustgovernancetoprotectshareholders.  (2)Shareholdershavevotingrightsthattheycanusetoexercisecontrol.  (3)Hostiletakeoversbecomefarmorefrequentandthiskindofthreatsactasadiscipliningmechanismoncompanymanagement.  (Disadvantages)  (1)Companiesaremorelikelytohaveanagencyproblemandsignificantcostsofagency.  (2)Largershareholdershaveoftenhadshort-termpriorities.  Stakeholdersincorporategovernance  (1)Stakeholdersareanyentity(person,groupornon-humanentity)  (2)Stakeholdertheoryindicatesthatlargecompanieshavesignificantimpactonsocietysothattheycannotonlyberesponsibletotheirshareholders,buthaveaccountabilitytoabroadrangeofstakeholders.  (3)Companiesshouldconcentrateonemployees,creditorsandgovernmentaswellasbehaveethicallyandhaveregardfortheenvironmentandsocietyasawhole.    (Instrumentalview)  (1)Fromthepointofinstrumentalview,themotivationofcompaniestofulfilltheresponsibilitiestowardsstakeholdersisthattheybelievethatitwouldhaveanimpactonmaximizingcompanysprofitsifnottodoso.  (2)Thecompaniesdonthaveanymoralstandpointofitsown,thereforeisdevoidofanymoralobligation.  (Normativeview)  (1)Fromthepointofnormativeview,themotivationofcompaniestofulfilltheresponsibilitiestowardsstakeholderisthattheyhaveconsciousnessofacceptingmoraldutytowardsothers.  (2)Thecompaniesisaltruistic,andhaveethical,philanthropicresponsibilitiesinadditiontoeconomic,legalresponsibilities.。

  ”说完拿起菜单继续点菜。我很是不明白,父母为什么要这么“软弱”,这摆明了是欺负人嘛!  一会儿,菜上来了,服务员拿来三瓶饮料,放下一张字条,转过身去继续忙碌。我拿起字条:对不起,我只是太累了,不该用那样的表情,实在抱歉,三瓶饮料算是我道歉的礼物。



上一篇:苏州市太湖旅游中等专业学校
下一篇:没有了
教育研究提供的文章均由网友转载于网络,若本站转载中的文章侵犯了您的权益,请与本站管理员联系.
Copyright (C) 2013-2019 www.29277f.com教育研究_教育培训_教育研究 All Rights Reserved.