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Earnings management has become an inevitable phenomenon with the development of market economy for the insurmountable of accounting information unsymmetrical, the imperfectness of accounting system laws and regulations, as well as the business management authority's goal for their own benefit maximum.

由于会计信息不对称的不可克服性和会计制度法规的本身不完善性,以及企业管理当局为了自身利益最大化的目的,盈余管理成为市场经济发展的一种必然现象。

The both losing their marriage will produce a regulation on malposition, and lead to a regulation failure finally.

在市场结构动态的变化过程中,如果政府规制政策不做相应的修正,将会出现市场结构与政府规制不对称状态造成的规制错位,即市场结构动态性成为规制错位的重要因素。

Just for incomplete information and asymmetrical information, there are principal's opportunism and agency's opportunism.

正是由于信息的不完全和信息的不对称造成了委托人的机会主义和代理人的机会主义,代理人的机会主义又可以分为事前的逆向选择和事后的道德风险。

Compared the indicators of overeducation to those of international standard, Mode Model is the fittest indicator. Yet, Standard-Deviation Model is not a better one because of its normal distribution.

将教育与职业不对称此一指标用於国际比较,则以「众数模式」最为合适,「标准差模式」因统计分配的性质而较不合适。

Therelationship of the amount of catalyst and the ee% of product was seen to be negative nonlin-ear. Catalyst 3 was used in the enantioselective addition of diethylzinc to aromatic aldehydesand gave good results. The configuration of products was determined by the configuration ofthe catalysts' chiral carbon linked with hydroxy group. Using β- amino alcohols bearing only one chiral center as catalysts for the enantiose-lective addition were studied. D-N, N-dialkyl-2-amino butanol gave poor catalytic effect be-cause of their structure. The configuration of the product is the same as the catalyst. Anotherkind of β- amino alcohols - phenylglycine derivatives and valine derivatives have chiralcenter on the carbon linked with amino group. Catalyzed by-phenylglycine derivatives 6,7, 9, 10, the reactions gave satisfied results. The optical yields exceeded 80%.

在探讨了含有两个手性中心的β-氨基醇之后,选择了只有一个手性中心的β-氨基醇,一是手性中心为连羟基的手性碳原子:D-N,N-二烷基-2-氨基丁醇;二是手性中心为连氨基的手性碳原子:D-苯基甘氨酸衍生物和L-缬氨酸衍生物。D-2-氨基丁醇的催化效果不太好,这与其结构的空间位阻较小有关系,反应产物与连羟基手性碳构型一致;由苯基甘氨酸和缬氨酸出发合成五种β-氨基醇6-10,研究了不同ee%的-6作用下的二乙基锌-苯甲醛加成反应,发现该催化剂具有不对称放大效应;-7,9,lO的催化效果也比较令人满意,光学产率80%以上,所得产物构型与催化剂构型一致。

By use of theory of information asymmetry and principal-agent, the author makes a basic postulation that the incentive in-efficiency and chaos and weakness of accounting control are two main causes of financial statements fraud of Chinese listed corporations.

首先,作者利用信息不对称理论,委托——代理理论等经济理论构造了一个基本假设,即激励的不充分、激励的错位和内部会计控制、外部会计控制的虚化与弱化是中国上市公司财务报告舞弊的两个主要原因。

Conclusion. We think that intraoperatie reduction by asymmetric traction is a reliable and safe technique to correct neuromuscular scoliosis and pelic obliquity in nonwalking spastic quadriplegic patients.

我们认为通过不对称牵引进行术中复位是纠正不能行走的痉挛性四肢瘫痪病人神经肌肉性脊柱侧凸和骨盆倾斜的可靠和安全的手术方法。

This concept of signaling was first used by Spence (1973) in his studies of the job market.

Kerlof(1970)在他那篇开创性的论文"柠檬市场:质量不确定及市场机制"中,首次提出了信息不对称理论的原理。

In order to study the processing mechanism of BCF, the distribution of total pressure and statical pressure inside and outside the texturing tube are discussed with the help of the pressure probe, and the result of the experiments is analyzed.

为了探求BCF变形加工机理,利用测压探针测试了导丝管内部及出口端外的总压和静压分布规律,实验结果表明导丝管内为气流分布不均匀、速度梯度大、不对称的紊流流场。

Because of asymmetric information, principal-agent issue is at the bottom of sepration of ownership and domination in modern stock corporation. From point of view of contract economics, modern stock corporation is a incompleteness contract between stock holder and handlers.

由于信息不对称,现代股份公司的"所有权和控制权分离"带来了委托代理问题,从契约经济学的角度看,现代股份制上市公司是一个股东与经理人之间的不完全契约。

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推荐网络例句

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气,收缩臀部肌肉;拱起身体,尽量抬起头来,右腿伸直朝向天花板(膝微屈,以避免肌肉紧张)。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化,但却比去年同期高8%。

However, to get a true quote, you will need to provide detailed personal and financial information.

然而,要让一个真正的引用,你需要提供详细的个人和财务信息。