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With economy globalization and the increasing internationalization of capital markets, international harmonization and global convergence of accounting standards have become an inconvertible trend and also become one of the key issues greatly concerned by accounting scholars, practitioners and regulators.

随着经济全球化和资本市场国际化程度的日益提高,会计准则的国际协调乃至全球趋同已成为大势所趋,也是近年来会计学术界、实务界以及准则制订机构普遍关注的中心议题之一。

The phenomenon of the advertisement to offer a reward appears more and more on nowadays society to put a price on someone's head, but how is its legal nature , inefficacious, have not made the clear regulation , quite a dispute too in the academia in law of our country, even the court often makes different judgements while dealing with the similar case .

悬赏广告的现象在当今社会出现越来越多,但其法律性质如何,到底有无效力,我国法律没有做出明确的规定,在学术界也颇有争议,以至法院在处理同类案件时,往往做出不同的判决。

As to the effect of such ineligibility , two opposite theories exist among academic lawyers and court judges .

对于无船承运经营者不适格的法律后果,学术界和司法实践存在观点鲜明的争论,其中主流的观点是肯定说。

In recent years the study of international direct investment and Chinas opening-up economic development under the context of economic globalization has been a boom in China but so far it is still in infantility and few researches have been done especially from the perspectives of regional economic development and the relation or interaction between that and foreign direct investment.

近年来,国内学术界掀起了对经济全球化背景下国际直接投资和中国开放经济发展研究的热潮,但到目前为止,这些研究还处于起步阶段,特别是从区域经济发展的角度,对外商直接投资与区域经济发展的相互关系、相互影响的研究尚不多见。

What beneficial effects on economy and what effects inimical to economy has long been the focus of academic community.

人民币汇率变动会对中国经济带来各方面的影响,哪些影响有利于本国经济,哪些影响不利于本国经济,一直以来是学术界研究的焦点问题。

The output power of PV module varies with module temperature,solar insolation and loads,so it is necessary to track MPP of the PV array all the time.

0引言光伏发电作为一种具有广阔前景的绿色能源已成为国、内外学术界和工业界研究的热点[1-2]。

The author first introduces several problems that interlaced video suffers from: The basic vertical resolution is inadequate for displaying filmlike quality, and interlaced video generates visual artifacts, including edge flicker, shimmering, and diagonal jaggedness. Then the author reviews some representative de-interlacing algorithm that has been proposed.

论文首先介绍了隔行电视存在的若干个缺陷:对于显示类似于电影质量的图像而言,隔行电视的基本垂直分辨率是不够的;隔行电视还会产生许多视觉虚像,例如边沿闪烁、爬行和锯齿等,接着简单回顾了学术界已经提出的经典的去隔行技术。

Fortunately, Cruikshank's characters are interesting, and his descriptions of the internecine battles of academia are well-done.

值得庆幸的是,Cruikshank书中的每个人物饶是生趣,他成功描绘了这场两败俱伤的学术界私底下的暗自混战。

Intragroup conflict as an important part of team management has been paid more attention.

团队内冲突管理作为团队管理的重要议题之一,也备受企业界和学术界的亲睐。

Uncertainty, the process that cannot be accurately verified about spatial process and character, is an intrinsic specific property of each natural phenomenon in nature.

不确定性是指关于空间过程和特征不能被准确确定的过程,它是自然界各种空间现象自身固有的属性,如何在GIS数据库中合理的表示不确定性一直是学术界关注的问题。

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The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应,而且减少跟风的可能性。

The new PS20 solar power tower collected sunlight through mirrors known as "heliostats" to produce steam that is converted into electricity by a turbine in Sanlucar la Mayor, Spain, Wednesday.

聚光:照片上是建在西班牙桑路卡拉马尤城的一座新型PS20塔式太阳能电站。被称为&日光反射装置&的镜子将太阳光反射到主塔,然后用聚集的热量产生蒸汽进而通过涡轮机转化为电力