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From the assumption of individual rationality, based on contracting theory, using normative research method, it is deducible that: a whether earnings management is efficient is not refutable; b opportunistic earnings management is not necessary for positive research; c earnings management is value-irrelevant.

本文分析了当前学术界所面临的盈余管理实证研究理论困境,从个人理性的假定出发,以契约为切入点,运用规范研究方法,先后得出如下的推论:1)效率观盈余管理不可实证;2)机会主义盈余管理观是实证研究中多余的概念;3)盈余管理与公司价值无关。

In our country, the CRM fundamental research and the commercial use also are at the initial stage, moreover studies most pauses in to the customer relations management theory frame stratification plane, but also quite deficiently to concrete profession, company or business model applied research.

在我国,CRM的理论研究和商业应用还处于初级阶段,而且多数研究停留在对客户关系管理的理论框架层面,还比较缺乏对具体行业、公司或商业模式的应用研究。

On the basis of the former scholar's research, this article tries to give a new concept to"Tongxin"and a new explanation to"Tongxin Theory". Meanwhile,"Tongxin Theory"is in fact an individuation description on traditional unitary thinking mode; On the issue about"Reading can not defilade Tongxin"which is often easily be neglected, the dissertation also try to do some research.

本文试图在前人研究的基础上,在对"童心"概念进行新的界定和阐释的同时,指出"童心说"的本质是对传统"即体即用"一元思维模式的个性表述;对李贽思想研究中容易忽视的"闻见道理可以不碍童心"问题,论文也做了一些探索性的思考和研究。

The main contents are listed as follows: Analyse and research of the data mining technique. the dissertation summarizes,analyses and studies the current status of the data mining technique in our native country and overseas widely and roundly research . The definiens and orientation of the data mining is reviewed in brief first.

对数据挖掘技术的国内外研究现状进行了广泛而全面地归纳、分析和研究,对数据挖掘的定义及定位进行了简要的回顾,在数据挖掘基本概念的基础上,对数据挖掘常使用的技术和研究的对象进行了详细地分类、归纳和总结。

Based on an synthesis of relative achievements in this field and defining the relative concept, the paper do the research on the core functions of RBD based on the theoretical and empirical research.

本文以RBD核心功能作为研究切入点,在总结相关研究综述、界定基本概念的基础上,分别从理论和实证两方面对RBD核心功能进行研究。

It is based on different research purposes and research perspective, there are different definitions for land.

人们根据不同的研究目的和研究角度,对土地有不同的定义。

In this part we illustrate the purpose of this article,research purport,method and essential train of thought,definitude basic question, look back and sum up research fruits of this task,and summarize its worthiness.

导言主要是阐明本文的目的、研究的意义、研究的方法和基本的思路,明确本文所要解决的基本问题,回顾和综述本课题既有的研究成果,归结其研究的价值。

Some vortical images are achieved in this test. These research results are very important for double delta wing flow research and valuable to construct the numerical model.

试验给出了很好的涡结构瞬态流动显示图片,两对涡的干扰合并明显可见,这对分析双三角翼涡的合并和破碎机理以及建立计算模型均有重要意义。

The purpose of flow visualization research of sections in double delta wing is to uncover the mechanism of vortex interference and structure,from this research,we can control the vortex and provide lasis for constructing numerical model.

进行双三角翼翼面流动显示研究的目的是为了揭示前、后翼脱体涡的干扰机理和详细结构,进而达到控制表面涡分离的目的,并为计算流体力学建立数学模型提供依据。

SFI is a public research institution of national importance, with a comprehensive research programme focusing on biological, ecological, silvicultural and spatial aspects of forests and forested landscape including forest ecology, forest physiology and genetics, forest protection, ecology of forest fauna and hunting, dendrochronology, dendroecology and dendroclimatology, forest inventory, remote sensing and geographic information systems in forestry etc.

该研究所是国家重点研究机构,主要致力于生物学、生态学、造林学和森林空间森林覆盖等领域的研究,其研究范围涉及森林生态学、森林生理学和遗传学、森林保护、森林动物生态学和狩猎、树木年代学、年轮水文学、年轮气候学、森林资源调查、森林遥感和地理信息系统等。

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推荐网络例句

The circulation, consumption and reproduction of the trilogy have not only testified to its historical significance and literariness, but also invested it with new meanings.

该三部曲的流通、消费与再生产不仅验证了其历史意义及文学性,而切还赋予它以新的意义。

If he thought that he could buy me off, he would be wrong.

如果他认为他可以收买我,那他就大错特错了。

Can I be excused today's lesson?

我可以不上今天的课吗?