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First, the decentration of the shareholders cause the absence of the active investors, none is willing to implement the rights of the shareholders by representing other shareholders, the managers become the insiders to control the company.

股票期权制度作为一种有效的公司激励机制广受发达的市场经济国家所推崇,然而,在美国,成批登场的大公司财务造假丑闻却对这种制度提出了挑战,首先,股权过度分散导致维护公司利益的&积极股东&缺位,没有哪一家股东能够或愿意积极主动地代表股东对经营者行使所有者权利,公司经营者成为控制公司的&内部人&;其次,美国对股票期权的会计处理规定,股票期权的价值不计入公司成本,也为经营者造假提供了合法的便利;再次,中介机构为了自身的利益,不能保持绝对的独立性,成为公司造假的帮凶;另外,美国倡导自由经济,依靠行业自律和市场制衡来约束市场参与者的行为,一方面给经济繁荣带来了活力,同时也带来了巨大风险,如果没有严密的制度保障和严厉的打击及监管,谁也不会放弃低成本的&道德风险&所带来的好处。

Through the project research and didactical practice, interactive environment in class has been realized, students' awareness and ability of taking an active part in study has been increased, students' integrative diathesis of Life Science has been upgraded, and thus the teaching ideas have been changed and the relationship between students and teachers can be successfully built. What's more, the teaching designing programme and the case is used for a model of further the reform of Life Science and an accumulation of experience and information to be drawn in the future.

通过课题研究和教学实践,不仅实现了良好的课堂互动环境的创建,学生主动参与学习的意识和能力的提高,学生综合的生命科学学科素养的提升,也实现了教师教学观念的进一步转变,和谐师生关系的成功构建;再者,通过本课题的研究和实践所开发的教学设计流程方案和案例资源,旨在为今后生命科学教学继续深入深化的改革提供可操作的模式、可借鉴的经验和资料的积累。

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推荐网络例句

However, as the name(read-only memory)implies, CD disks cannot be written onorchanged in any way.

然而,正如其名字所指出的那样,CD盘不能写,也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口,替代木托盘,免薰蒸,符合欧盟、北美各国对出口货物包装材料的法令要求;喷涂钢托盘适用于重载上货架之用,托盘表面根据需要制作成平板状、波纹状及间隔形式,满足不同的使用要求。

A single payment file can be uploaded from an ERP system to effect all pan-China RMB payments and overseas payments in all currencies.

付款指令文件可从您的 ERP 系统上传到我们的电子银行系统来只是国内及对海外各种币种付款。