人力资源

At the present time, the topic on HRA is one of the hottest topics.

目前，有关人力资源会计的话题处于最为热门的之列。

Part 2: Research on the recognition, measurement and disclosure of HRA.

中篇是关于人力资源的确认、计量和报告研究。

Finally, the possibility of the transformation of HRA research direction in knowledge economy times was analyzed.

最后，探讨了知识经济时代人力资源会计研究方向转变的可能性。

Is this the result from which educational world and practical world have ignored HRA?

这是由于学界和实务界对人力资源会计的漠视？

Abroad, after dozens of years' hard work, HRA has originally developed into an intact theory system.

在国外，经过众多学者几十年的研究和探索，人力资源会计已经形成了较为完备的理论体系。

The answer is no, particularly in recent years Chinese scholars invested extremely high enthusiasm over the research of the HRA.

答案显然不是，尤其是近几年中国的学者们对人力资源会计的研究投入了极高的热情。

But because of the restriction of the accounting system in effect and the practical difficulty, HRA has not been applied yet.

但是，由于现行会计制度的制约以及实际应用中的各种障碍，使得人力资源会计至今仍未得以推行。

HRA was introduced into China until 80's of last century; the relative study is being beginning time.

直到上世纪八十年代，人力资源会计才被引入我国，相关的研究工作尚处于起步阶段。

And the transformation of the present HRA research direction will more accurately reflect the function and the value of the knowledge and the talented person for the enterprise.

而转变现行人力资源会计的研究方向也是为了能更准确地反映知识与人才对企业而言的作用或价值。

To commemorate the 10th anniversary of HRA, a cocktail reception will be held at the end of Conference.

今年是北京中外企业人力资源协会成立十周年，我们真诚感谢各位长期起来给予协会的支持和帮助，并且诚挚的邀请您参加我们的十周年庆祝酒会，酒会上将表彰十年来为协会做出突出贡献的理事，并为大家预备了幸运抽奖。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。