查询词典 instruments

It undertakesthe study of the unique and relative strengths and weaknesses of both pictorial and nonrepresentational messages which may be employed in the learning process for any reason; and the structuring and systematizing of messages by men and instruments in an educational environment.

视听传播是教育理论与实践的一个分支，它主要研究对控制学习过程的信息进行设计和使用，包括：（1）研究在有目的的学习过程中可以使用的图像信息和非表征性信息的独特的相对的优缺点；（2）在教育环境中利用人员和设备将信息结构化、系统化。

This paper studied the earnings managements of the listed companies by dividing the accrual into above-the-line accruals and below-the-line accruals. And for above-the-line accruals and below-the-line accruals of 2002, I divided above-the-line-accruals into working capital accruals and nonworking capital accruals. Then I used modified Jones model by adding industry variables to study the new characteristics of earnings management in 2002. This paper provides evidence that the listed companies still used below-the-line accruals as the main earnings management instrument. On the other hand the listed companies also used working capital accruals as one of their earnings management instruments. On the basis of the studies above, I build two proxies of the earnings management.

本文首先通过对2002年上市公司盈余管理的分项实证研究来观察各种制度实施后上市公司利用线下项目进行盈余管理是否得到了一定的遏制，实证过程中采用修正的横截面JONES模型加入行业变量并经过适当变形对上市公司年报线上项目和线下项目，并进一步将线上项目分解出营运资金相关项目和非相关项目两项进行盈余管理的实证研究，发现企业对线下项目的操纵仍然在企业盈余管理中占据主要地位，但从某种程度上看，线下利润的操纵得到了一定的抑制，另外企业对营运资金应计项目的盈余管理也是显著的。

D.For a motor vehicle inherited, donated, won a prize and used as repayment of debts, the origin certificate is the instruments related to the inheritance, donation, prize winning or repayment of debts under agreement as well as the Notarial Deed issued by notary office

继承、赠予、中奖和协议抵偿债务的机动车，其来历凭证是继承、赠予、中奖和协议抵偿债务的相关文书和公证机关出具的《公证书

When the program of economic instruments of regulation are null and void, it can only take the necessary administrative means.

当计划、经济手段的调节都无效时，就只能采取必要的行政手段。

Instruments they of the power o'er all.

他们是万有之上的工具。

Like, I'm playing a chord and I can give the part to an oboe or clarinet or any other instruments.

好比说，我按了个弦，可以把这个部分给双簧管、黑管或任何乐器弹奏。

Instruments and so on. Being the phenomena of hard to avoid in human observation activity, observation activity, observational error plays an important role in the whole human coqnitive activity when it is bringing about huge negative effect, observational error, with the form of the "lesson by negative example". Stimulates and promotes human epistemic activity to more and more close to truth.

观察错误作为人类观察活动中一种难以避免的现象，在人类的整个认识活动中发挥着重要的作用，它在给人类带来巨大负面作用的同时，以一种"反面教材"的形式刺激并促进着人类的认识活动越来越接近于真理。

Observational error is difficult to avoid, but this doesn't mean the observational subject is full helpless in front of the observational error. If observational subject continuously optimizes hisself qualities, wipe out the localization of subject to the best us the activity that observational negative impact result in, at the same time, recognize the complexity of observational object well, the respect observational environmental role, select the pooropriate method and instruments, and form the good observational habit, observational error is to may be prevented.

观察错误虽然是难以避免的，但这并不意味着观察主体在观察错误面前，是完全无能为力的，观察主体如能不断优化其自身素质，尽量消除主体局限性对观察活动造成的负面影响，同时，充分认识观察客体的复杂性，重视观察环境的作用，选择适当的观察方法和观察仪器，养成良好的观察习惯，观察错误是有可能被避免的。

The instruments give a natural vibrational energy to a music that is never obtrusive.

这些文书提供一个自然振动能量，一个音乐是永远不会碍眼。

As you develop your observational skills, you will be able to gather information more quickly and less obtrusively, just as an experienced airline captain can quickty scan his cockpit instruments, whereas an inexperienced first officer needs more time

掌握好观察技能，你也能快速而又准确地收集信息，就像一名熟练的航空公司机长一样一眼就能扫描驾驶仓上的仪器；而经验不足的新手飞行员就需要更多的时间重复这项工作，长期的专注让他对此一目了然。

In the negative and interrogative forms, of course, this is identical to the non-emphatic forms.

。但是，在否定句或疑问句里，这种带有"do"的方法表达的效果却没有什么强调的意思。

Go down on one's knees;kneel down

屈膝跪下。。。下跪祈祷