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independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decided by professional characteristic of independent audit,and particularly in our country decided by "state-owned property right" and "public contract" of our state-owned enterprise.

独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性,信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的,几乎在所有契约的签订和履行中,都不同程度地存在逆向选择和道德风险问题;独立审计的职业特点,决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性;我国国有企业"公有产权"和"公共契约"特性,决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decided by professional characteristic of independent audit,and particularly in our country decided by "state-owned property right" and "public contract" of our state-owned enterprise.

摘 要]独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性,信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的,几乎在所有契约的签订和履行中,都不同程度地存在逆向选择和道德风险问题;独立审计的职业特点,决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性;我国国有企业"公有产权"和"公共契约"特性,决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

The dissertation begins with the further discussion attributions of the economic contract , and comparing the economic contract with the ordinary economic contract and financial instruments, I think that the derivative financial instrument is an economic contract essentially, and has all the common characters owned by the economic contract, so we should establish the accounting for derivative financial instrument on the executory contract, otherwise the accounting for the derivative financial instrument will lose the basis of the accounting theory.

本文共分四部分:本文首先对衍生金融工具的经济属性进行了较为深入的探讨,并将其与一般经济合约和基本金融工具进行了比较分析,认为衍生金融工具本质上是一项经济合约,具有所有经济合约所具有的共性,衍生金融工具的会计处理应建立在对履行中合约的会计处理基础之上,否则对衍生金融工具的会计处理就会缺乏理论基础。

Analyzing legislating background of Labour Contract,discussing the active meaning of implementing Labour Contract,its bringing impack on enterpriseamd avoiding actions caused by Labour Contract,we suggestt that Labour Contract tried to transform bypast imbalanced relationship between labour and capital into new balance approved by two parti...

本文首先分析劳动合同法的出台背景;其次,探讨劳动合同法实施的积极意义、带给企业的冲击及由此引发的企业形形色色的规避行为;最后,就破解劳动合同法困境提出建议:新劳动合同法寻求把原来不平衡的劳资关系转变为劳资关系当事人认可的新的平衡,而新的劳资平衡关系形成使得新劳动合同法的实施陷入了困局,金融危机下,劳动合同法的实施应该更加重视兼顾劳资双方的利益,而国家在构建和谐的劳资关系中必须发挥中立、权威的裁判者的作用。

It is a whole new field of research for environmental administrative contract in environmental resource rule. No matter how theoretical research develops, environmental administrative contract has been applied in solving environmental problems conscientiously and unconscientiously by many countries. The essay explores a suitable system of environmental administrative contract which can fit Chinese situations, by the enter point of practical demands and on the basis of the theory of administrative contract.

环境行政合同是环境资源法学研究中的一个全新领域,无论理论研究如何,各国在解决环境问题的过程中都自觉不自觉的运用了环境行政合同,本文正是以实践为切入点、以行政合同的理论为依托、借鉴国外的一些先进经验和做法,探索适合中国国情的环境行政合同制度。

Our country's mortgage system was also produced on the base of economic developments in real estate industry and financial industry, whose main three bodies are the buyer、the property developer and the mortgage bank; the content includes three basic law relationships, which are the house buying and selling contract relationship、the borrow contract relationship and the charge security relationship; the purpose is to purchase the property; the target of the real estate buying and selling contract in the mortgage has identified with the one of the charge security contract; the mortgage becomes effective after the charge security target is gone through the registration form by the subjective government institutions; the mortgage title can be realized by receiving first recompenses.

我国的按揭制度也是以房地产业、金融业的发展为经济基础而产生的,其主体为购房人、房地产开发商及按揭银行三方主体;内容包括房屋买卖合同关系、借款合同关系、抵押担保关系三个基础法律关系;其目的是购置房地产;按揭中房地产买卖合同的标的与抵押担保合同的标的具有同一性;按揭在抵押担保标的向政府主管机关办理登记手续后方生效;按揭权通过优先受偿得以实现。

Whether or not the Lender shall have made such entry or taken possession as aforesaid) sell, assign, call in, collect and convert into money the Property or any part thereof or any interest therein subject to any prior estates, interest and rights to which the Property is subject, but free from this Legal Charge/Mortgage and all other estates, interests, tenancies and rights to which this Legal Charge/Mortgage has priority with full power to sell the same either together or in parcels and either by public auction or tender or private contract or partly by public auction or tender and partly by private contract and with such stipulations as to title or evidence of commencement of title or otherwise as the Lender shall think expedient and either for a lump sum or for a sum to be paid by instalments or for a sum on account and subject to a mortgage or other security for the balance and with full power to give any option to purchase the same or to buy in or rescind or vary any contract of sale of the same and to re-sell the same without being responsible for any loss which may be occasioned thereby with power for the Lender to enter into a Deed of Mutual Covenant or Sub-Deed of Mutual Covenant or Supplemental Deed of Mutual Covenant and/or Management Agreement and/or any other documents of a similar nature or grant any rights easements or privileges as the Lender shall in its absolute discretion think fit and with full power to compromise and effect compositions, and for the purposes aforesaid or any of them to execute and do all such assurances and things as the Lender shall think fit, PROVIDED HOWEVER that where the event of default relates to the payment of any moneys payable hereunder no such sale, assignment, calling in, collection or conversion into money shall be put into effect until the Lender shall first have made a demand for payment of such moneys to the Borrower and default shall have been made in payment thereof for a period of one calendar month

8.2.7 (不论贷款人已否如前述般进入物业或取得物业管有权)在下述条件下将物业或其任何部份出售、转让、收回、收取及折现:受限於物业原先已受其限制的产业权,权益及权利,但不受本法律押记/按揭影响,亦不受所有其他排在本法律押记/按揭之后的产业权、权益、租约及权利影响。全权以公开拍卖、投标或私人合约,或部份以公开拍卖或投标、部份以私人合约的形式,并根据贷款人就业权、业权开始的证据或其他事项认为适当的规定出售物业或其任何部份,而售价可整笔付款或分期付款,或部份款额入账而余额以按揭或其他抵押支付;全权给予认购权或买入、撤销或更改有关物业或其任何部份的售卖合约,并将物业或其任何部份再出售而无须为因此而引致的任何损失负责。贷款人并有权订立公契、公契分契或补充公契及/或管理协议及/或任何其他性质相若的文件,或授予任何按贷款人的绝对酌情权认为合适的权利、地役权或特权;全权作出妥协与达成债务重整协议,并为上述所有或任何目的签立及作出贷款人认为适当的转易与事情。但如失责事件涉及本契据须付的任何付款,则不得进行上述出售、转让、收回、收取或折现,直至贷款人先向借款人提出付款要求而上述款项欠付达一个公历月为止。

Now the Condition of the above-written Guarantee is such that if the Contractor shall duly perform and observe all the terms provisions conditions and stipulations of the said Contract on the Contractor's part to be performed and observed in accordance with the true purport intent and meaning thereof or if on default by the Contractor the Guarantor shall satisfy and discharge the damages sustained by the Employer thereby up to the amount of the above-written Guarantee then this obligation shall be null and void but otherwise shall be and remain in full force and effect but no alteration in terms of the said Contractor or in the extent or nature of the Works to be executed, completed and defects in the Works remedied thereunder and no allowance of time by the Employer of the Engineer under the said Contract nor any forbearance or forgiveness in or respect of any matter or thing concerning the said Contract of the part of the Employer or the said Engineer shall in any way release the Guarantor from any liability under the above-written Guarantee.

现在在之上书面保证的条件是这样如果承包商将执行和适当地将观察前述合同的所有期限供应条件和规定在承包商的零件执行和被观察与真实的主旨意向符合和意思因此或如果在缺省由承包商保人将满足和将释放损失由雇主遭受因此由相当数量在之上书面保证决定然后这义务将是除消并作废的但否则将是和将依然是在充分的力量和作用但没有改变根据前述承包商或在工作被执行,被完成和瑕疵的程度或本质在工作由工程师的雇主补救在其下和没有任一件问题或事容限时间根据前述合同亦不任一忍耐或饶恕或尊敬关于雇主或前述工程师的部份的前述合同在任何情况下发行将保人从任一个责任在在之上书面保证之下。

Lower court finds that the contract is valid, that the contract be harmful to society made the following analysis:(1) for the contract whether the child can be protected, the Court found that although New Jersey law is no agent fertility requirements, but our children can still be protected, if the contract to be fulfilled by the Adoption Act protection; if not fulfilled by the guardian of its own to protect.

下级法院认为本案的合同是有效的,对该合同的社会危害性做了如下的分析:(1)针对合同中孩子是否能受到保护的问题,法院认为虽然新则泽西州的法律没有关于代理生育的规定,但是孩子仍然可以受到保护,如果合同得到履行则由收养法保护;如果没有履行,则由其自己的监护人保护。

Meanwhile, as the performing party during carriage of goods by sea performs or undertakes to perform any of the carrier"s responsibilities under a contract of carriage of goods by sea which is regulated by compulsory law, in order to maintain the legal relation"s stability in the shipping field, the performing party during carriage of goods by sea should burden some carriers legal compulsory obligations under the contract of carriage of goods by sea, which will breach the doctrine of privity of contract in the relations between it and cargo owners.

同时,由于海上货物运输中的履约方履行或承诺履行的是承运人运输合同项下的义务,而运输合同受强制法律的调整,为了维护海上货物运输法律关系的稳定,需要将承运人在运输合同项下的某些法定的权利义务赋予海上货物运输中的履约方,从而在其与货方的关系上实现了合同相对性原则的突破。

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Finally, according to market conditions and market products this article paper analyzes the trends in the development of camera technology, and designs a color night vision camera.

最后根据市场情况和市面上产品的情况分析了摄像机技术的发展趋势,并设计了一款彩色夜视摄像机。

Only person height weeds and the fierce looks stone idles were there.

只有半人深的荒草和龇牙咧嘴的神像。

This dramatic range, steeper than the Himalayas, is the upturned rim of the eastern edge of Tibet, a plateau that has risen to 5 km in response to the slow but un stoppable collision of India with Asia that began about 55 million years ago and which continues unabated today.

这一引人注目的地域范围,比喜马拉雅山更加陡峭,是处于西藏东部边缘的朝上翻的边框地带。响应启始于约5500万年前的、缓慢的但却不可阻挡的印度与亚洲地壳板块碰撞,高原已上升至五千米,这种碰撞持续至今,毫无衰退。