实务

A multi - agent corporate model including the firm owner , the manager and the auditor of the corporate is analyzed in the paper , the conclusions are : educing the optimum solution of model which could prevent the manager and the auditor becoming collusive or skulked ; clarifying the relationship between monitoring of the firm owner and working of the auditor , and illustrating the behavior combination of optimum solution ; further analyzing the relationship among monitoring degree , punishment of auditor and the auditor risk .

论文采用所有者经理人审计师多代理人模型为基础进行分析，主要成果是：得出能够防止共谋和不努力工作的模型最优解集合；通过因素分析阐明审计师工作努力程度与所有者监控力度之间的直接关系，以及审计合约最优解的行为策略组合及其制定顺序；引申分析所有者监控力度与审计风险、审计师惩罚力度之间的关系；成功的将模型从单一期间扩展到多期间情况，并且将审计师声誉等非现金收入形式的效用影响加入到模型当中；通过分析审计实务中的所有者行为特征说明所有者对审计师工作实施监控的必要性，以及实现该监控所需的条件。

A multi-agent corporate model including the firm owner, the manager and the auditor of the corporate is analyzed in the paper, the conclusions are:⑴educing the optimum solution of model which could prevent the manager and the auditor becoming collusive or skulked;⑵clarifying the relationship between monitoring of the firm owner and working of the auditor, and illustrating the behavior combination of optimum solution;⑶further analyzing the relationship among monitoring degree, punishment of auditor and the auditor risk. Adapting the model from a single term to serial terms, and adding the non-monetary utility of auditor--- reputation into the model;⑷describing behavior of the firm owner in reality and clarifying the necessity of monitoring by the owner and the environment improvements it needs.

论文采用所有者－经理人－审计师多代理人模型为基础进行分析，主要成果是：⑴得出能够防止共谋和不努力工作的模型最优解集合；⑵通过因素分析阐明审计师工作努力程度与所有者监控力度之间的直接关系，以及审计合约最优解的行为策略组合及其制定顺序；⑶引申分析所有者监控力度与审计风险、审计师惩罚力度之间的关系；成功的将模型从单一期间扩展到多期间情况，并且将审计师声誉等非现金收入形式的效用影响加入到模型当中；⑷通过分析审计实务中的所有者行为特征说明所有者对审计师工作实施监控的必要性，以及实现该监控所需的条件。

You indicate that you consider the transposing of the weights as being a typographical error as described in paragraph 28 of the International Standard Banking Practice, ICC publication no.

分析 你们指出，你们认为重量顺序的颠倒被视为国际商会第645号出版物国际标准银行实务第28节中所述的打字错误。

Therefore, this paper unscrambles the regulations from the perspective of medical practice in order to make medical institutions and its personnel attach more importance to it , and prevent medical institutions from being in the dock.

因此，为提高医疗机构及其医务人员对其的重视，防止医疗机构在将来陷于被动的局面，很有必要从医疗实务的角度对该内容进行解读。

In this paper, firstly the author points out the urgencies of the managerial normalization of the security market, from which the problems of accounting normalization were given out.

从我国证券市场的现状来看，不管是公司的会计实务，还是会计信息的披露，都面临着很多亟待规范的问题。

This system consists of jury system in common law system and trial system of people's assessors in continental law system.

对于陪审制度的存废以及如何改革等在法学理论界和司法实务界产生了激烈的争论。

These problems have attracted great attention of scholars and practitioners of international community.

这些问题已经引起了国际学术界和实务界的广泛关注。

It is a great challenge for enterprisers and theorists.

这对理论界和实务界来说都是一个重大的挑战。

There are not only much more participatory research and action experiences but also mature theory and advanced project management knowledge to share .

该机构不仅具备有丰富的参与式社区发展实务经验分享，而且也有理性的成熟的参与式理论研究和先进的项目管理经验。

Lean production has entirely different management thinking from other traditional production methods. This study explores lean production activity management and integrates value stream mapping into a lean process implementation framework which includes six improvement phases: pre-implementation campaign, definition of value, affirming value stream mapping, smoothing the flow, pull process and completion, and with total of 19 guiding steps. An empirical study of an auto air-conditioning supplier implementing the framework is performed and the results are significant.

精实生产有著与传统的生产模式截然不同的管理思维，本研究尝试探讨精实生产管理的模式，以及运用价值溪流分析，系统地建立一精实生产制造导入模式，包含推行前置活动、定义价值、确认价值溪流图、畅流、后引式生产、完善等六大改善阶段及十九项执行步骤，并以某汽车空调制造公司进行实务验证，结果显示精实生产导入模式对该公司之效益显著。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。