查询词典 as regards

Prior research on capital structure by Titman (1988) utilizes structural equation models to find out the determinants of capital structure. In this paper, we use the same methodology and add another endogenous variable – stock return to construct two equations. One regards capital structure and the other one regards stock returns.

Titman (1988)曾利用求解结构方程模式的统计软体–LISREL找寻影响公司资本结构的隐藏因子，本文乃以此篇论文为基础并加以延伸，除了纳入原先的内生变数资本结构外，再加入另一个内生变数–股票报酬率来建立一个双向影响的结构联立方程式，以期研究资本结构与股票报酬率两者是如何交互影响，并是如何由许多因子所共同决定。

"The validity of a bill, as regards requisite s in form, is determined by the law of the place of issue, and the validity, as regards requisite s in form, of the supervening contracts,"

在形式方面之规定而言，汇票之有效性，由发票地方之法律决定，而附随产生之合约

CIS system ever was said for contemporary industry society " the modernest competition strategy ", it is identified by MI , BI identify with VI 3 parts are formed, its core depends on regarding one the individual's brains as concept identifying, the action; that directing the whole body regards one the individual's limb as behavior identifying, the operation; of the action that finish regards one the individual's facial features as visual identifying, let a person view and admire, get the core all that the concept mentioned company image thereby the position.

CIS 系统曾被称之为当代工业社会&最时髦的竞争战略&，它由 MI、BI和 VI三个部分构成，其核心在于把理念识别作为一个人的头脑，指挥着全身的行动；把行为识别作为一个人的四肢，完成行动的操作；把视觉识别作为一个人的五官，让人去观赏，从而把理念提到了企业形象的核心统领位置。

Generally speaking, it is because opinions abound with regards to how those lessons should be learned.

一般来说，他们自己都不知道如何去寻找答案。

Numerous reports regards this study have been published. Besides the tradition application such as the abstersion, weave, there are many new topic of this research.

在洗涤用品孕育起来的表面活性剂其第一个工业应用领域是纺织，紧接着在食品、农药、石油、化工、采矿、机械、皮革、造纸、塑料、建材等领域都有广泛应用。

Discrete view regards every interim as a discrete accounting period and accounting polices, principle of confirmation and measurement adopted in compiling interim financial report are consistent with that of annual report, and so are applied accounting estimate, cost distribution and treatment of accrued items, etc.

独立观是将每一中期视为一个独立的会计期间，中期财务报告中所采用的会计政策和确认与计量原则与年度财务报告相一致，其中所应用会计估计、成本分配和应计项目的处理等也与年度财务报告相一致。

While integral view regards every interim as part of annual accounting period, an integral part of the entire accounting year, but not as discrete accounting period; accounting estimate, cost distribution and treatments of various deferrals and accrued items applied in interim financial report shall take into account cost and expenses to be incurred in the whole year, which shall be distributed to various interims based on annual estimated activity level.

国际会计准则和我国会计准则基本采用的是"独立观"。"一体观"是将每一中期视为年度会计期间的有机组成部分，是会计年度整体不可分割的一部分，而不是独立的会计期间，中期财务报告中应用的会计估计、成本分配、各递延和应计项目的处理必须考虑到全年将要发生的成本和费用，需要以年度预计活动水平为基础分配至各个中期。

In the world-view of Achaean, individual was regards as a duplicate of the idea, and the world of ideas is the foundation and essence of the real world.

在希腊人的世界观中，人是理念的复制品，理念世界是现实世界的根据与本质。

Author regards topography's effect on underlying horizon rock formation as distributed load, thus obtains expression of subsidiary stress induced by distributed load by integral action.

山体对其下伏岩层可作为分布载荷，对集中力作用下水平岩层中各应力分量积分，便求得山体对下伏水平岩层的附加应力。

The relevant departments and scholars should regards on it, and law should clearly prescribe about picker's right of asking for remuneration and giving additional condition for the proprietary of lost property, so as to improve it.

对此，应引起有关部门和学者的关注，法律应明确规定拾得人的报酬请求权和附条件取得拾得物所有权，以完善我国的遗失物制度。

Listen,point and check your answers.

听，指出并且检查你的答案。

Warming needle is one of effective treatment methods for knee arthralgia aggravated by cold,and it is simple,safety,so it should be developed in clinical acupuncture and moxibustion extensively.

但以本院科针灸门诊在2005年1月—2006年6月期间共收治膝痛患者100余例，经过临床的诊断后，其中施以温针治疗的48例，疗效显著，报道如下。1临床资料本组病例48