查询词典 fraud order

One, the expressional form fraud of the fraud is the step that takes cheat, lawbreaking plant in order to get some with the system the behavior of expedience.

一、舞弊的表现形式舞弊是采取欺骗的手段，违反法律和制度以获取某种私利的行为。

Bank staff and some erroneously think that these developers even mortgage fraud is the capital flow in order to solve the problem, the risk is relatively low, for so-called incremental business, but also in order to "take care of the" big customers, as a " non-malicious than benign fake mortgage "and for the purpose.

银行工作人员和一些错误地认为，这些开发商即使抵押贷款欺诈是资本流动，以解决这一问题，风险是相对低，所谓的业务增量，也为了"照顾"大客户，作为一种"非恶意比良性假按揭"和目的。

In order to hit the fraud in a lawsuit of severity and safeguard the regular adjudicating activities of the tribunal and the title to property or material benefit of other person, it is of significance to add the crime of fraud in a lawsuit in Chinese criminal law.

为了打击严重的诉讼欺诈行为，维护司法机关的正常活动和保护公私财产的所有权，在刑事立法中增设诉讼诈骗罪具有重要的现实意义。

Based on western accounting fraud theory and other correlated research, the author studies the motivates ^ maker and methods of listed company" fraud by case studying ; Considering CPA"s special role in preventing and detecting accounting fraud, the emphasis of the thesis is paid to CPAs responsibilities on detecting fraud and the cause of audit failure; in order to decreasing management fraud some counterbalances are put forward based on foregoing discuss.

本文在借鉴西方较为成熟的舞弊理论和相关研究成果的基础上，采用案例研究的方法对我国上市公司的会计舞弊的动机、舞弊者、手段进行了分析；鉴于注册会计师在防范和侦察会计舞弊时的特殊作用，本文重点探讨了注册会计师对于会计舞弊的责任及审计失败的原因，并针对论文中发现和提出的问题，从审计的角度提出了减少管理舞弊的相关对策。

Based on anatomizing these four types, this dissertation probes into establishing a set of investors compensation systems which consist of civil compensation system and non-litigant compensation scheme in order to protect securities investors' interests under our present circumstances and recover their loss incurred by fraud action. Perfecting measures matched with these two systems, they bring out the best in each other and supplement each other so as to effectively realize both aims. One is that providing adequate compensation for the victim investors, protecting their interests and resuming their confidence in market. The other is that availably striking and overawing the securities fraud action.

本文在对证券欺诈的四种主要表现形式深入剖析的基础上，探讨在我国现实条件下为保护证券投资者权益，构建一套以民事赔偿制度为主、非诉赔偿制度为辅的投资者赔偿体系，对欺诈行为给投资者造成的损失给予实际补偿，二者相得益彰，相辅相成，加上与其相配套措施的完善，以更有效地实现对受欺诈投资者提供足够补偿、保护其利益、树立其市场信心以及有力打击、威慑证券欺诈行为的双重目标。

However, in recent years, several glaring problems as following appeared: some units or individuals illegally set up intermediary agencies for entry and exit and conduct business hereof in order to seek economic interest; some fabricated and scalped false certificates through fraud and deception, even altered, forged and scalped entry and exit certificates such as passports and visas by colluding with groups engaged in illegal emigrating business, in order to engaged in illegal business such as shipping and making arrangement for others to cross the boarder stealthily to flee China; some defrauded by spreading false exit information; some charged highly but failed to make up their promises which seriously infringed on clients' legal interests.

但是，近几年来也出现了一些问题，突出表现在：有些单位及个人为牟取经济利益，非法设立出入境中介机构，非法从事出入境中介活动；有的采取弄虚作假的手段，编造、倒卖假证明材料，甚至与非法移民团伙勾结，变造、伪造、倒卖护照和签证等出入境证件，从事组织、运送他人偷越国境等违法犯罪活动；有的发布虚假出境信息，骗取钱财；有的高额收费后不兑现承诺，严重侵害了公民合法权益。

In this paper, theory and practice from the perspective of a listed company on the type of accounting fraud, motivation and development of new in-depth analysis on how to prevent accounting fraud countermeasures proposed in order to improve the quality of accounting information, accounting information and give full play to in the economic management of an important role.

本文从理论和实务的角度，对上市公司会计舞弊的类型、动因及其新的发展动向进行了深入剖析，并就如何防范会计舞弊提出了相应对策，以提高会计信息质量，充分发挥会计信息在经济管理中的重要作用。

The paper which is based on the main issues related to bill of lading fraud and in order to solve the fraud uses the method of dialectics and comparison to draw the following conclusion: bill of lading fraud cannot deny bright prospect of bill of lading system, all countries must strengthen legislation and establish a prevention and control mechanism.

本文以提单欺诈相关问题为主要线索，以解决提单欺诈为目的，运用比较的、辩证的方法，对该问题作了研究与分析并得出如下结论：提单欺诈不能否认提单制度的光明前景，必须加强反欺诈立法，建立提单欺诈防控机制。

So, through the analysis on the criminal law theory, this text lay claim building the lawmaking mode of constitution to making with purpose to combine together for the behavior of the financial fraud, in order to solve above-mentioned predicament and fight the financial fraud crimes availably.

由此，本文从应然的角度进行分析，主张将金融欺诈犯罪设置为行为犯与目的犯相结合的立法模式，以解决上述困境，从而有效地打击金融欺诈犯罪。

There are many serious misleading in how to apply the principle of "fraud exception", whereas, it is necessary to make a legal research on the principle of "fraud exception" in light of former researches. The article consists of two parts. In the first part, the author put emphasis on the principle of abstract independence, the definition, the establishment and development of the principle of fraud exception, the analysis of the fraud, the theory, the prerequisite and the procedure of apply the principle of "fraud exception" in order to establish the general principle and necessary procedure. In the second part, the author analysis the existing backward conditions oflegislation and judicial practice in China, and courts" attitude to the judicial remedy for the principle of " fraud exception", further, the author puts forward some suggestions on how to make the legislation on the principle of "fraud exception" perfect, and how to apply the procedure of judicial remedy for the principle of "fraud exception". Lastly, the author hopes that these suggestions could benefit to the judicial practice and the future legislation on the principle of "fraud exception.

我国在加入世界贸易组织后，按照国际惯例和国际公约处理国际贸易中的纠纷己成为一种必然趋势，鉴于我国法院对如何准确适用信用证欺诈例外原则存在着严重误区，使得在先前学者研究的基础上再一次研究欺诈例外原则很有必要，本文分两个部分，第一部分对信用证独立抽象原则、信用证欺诈例外原则的定义、确立与发展、对例外原则下欺诈的分析、理论基础、适用条件以及程序等六方面展开论述，从而确立信用证欺诈例外原则的一般原则和必要的程序：第二部分主要分析我国司法实践中信用证欺诈例外原则司法救济的立法以及司法现状，及法院对欺诈例外原则的态度，从而对如何完善我国法院欺诈例外原则的法律依据以及如何正确适用欺诈例外原则的司法救济程序提出一些构思，希望为欺诈例外原则在我国的司法实践以及为以后的相应立法提供有益的参考。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。