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The purpose to review the debt restructuring standard of 2001 is to set up one that can accord with of our country actual conditions,guide trading activity and can accord with international criterion that accounting convention integrate.

企业由于管理不善或遭受外界因素影响导致资金周转不灵、盈利能力下降、资不抵债,陷入债务困境,导致重组活动不断发生,进而促成了债务重组准则的产生。1998年债务重组准则首次颁布,对于规范我国债务重组交易行为、保护债权人利益等起到了积极作用。2001年准则对1998年准则进行了修订,这是我国政府根据市场环境特点以及债务重组具体实务中存在的问题做出的突破性举措。2001年准则在一定程度上防止了上市公司利用准则进行利润操纵以及盈余管理。2006年准则的修订,其目的就是力图建立一套符合我国实际情况、指导重组交易行为并能够与国际会计惯例趋同的准则。

The paper makes a deep analysis on influence factors of transaction cost of enterprises in supply chain as well as the generating process of transaction cost of single and multiple transactions.

本文分析了供应链成员企业之间交易成本的影响因素,对成员企业之间单次交易的交易成本以及多次交易成本的产生过程进行了深入的剖析。

In general, this paper includes several parts, shown as the following: The first part summarizes the background and outline of stock index future and introduce briefly its local status and CSI 300 stock index future contract. The second part has a retrospect of the main academic papers of both local or overseas, and also a discussion of relevant hedge strategies and models, to lay a solid theoretical foundation for the empirical analysis and test for the operation process of hedge in latter parts. The third part outlines the principle, key factors and real operation process of hedge. Moreover, it makes a empirical analysis on popular hedge models with HK Hang Seng index. In the end, it test the hedge effect of trading on IF0706, CSI 300 stock index future contract, with CCB select-growth securities fund as present underlying. The fourth and also the last part, explores how to define hedge ratio in china mainland market. It includes the stability test ofβfor local securities portfolio, adjustment of historicalβand best data length for estimation of historicalβ, etc. Also, the thesis makes some beneficial experiments on the definition of best data length for estimation of historicalβ, survey of fashion forβand variation for industryβs. Fortunately, it's got some meaningful results.

按照以上研究思路,本论文论述由以下几个部分构成:第一部分,简要概述股指期货产生的背景和基本情况,对国内股指期货进程和沪深300股指期货合约进行简单介绍;第二部分,回顾海内外股指期货避险研究的主要文献,讨论相关避险策略及避险模型,为后面套期保值策略如何有效运用的实证分析和检验提供理论基础和依据;第三部分,对套期保值的原理、关键因素及实际流程进行概述,并采用香港恒生指数对常用的几种避险模型进行实证分析,最后一揽子以建信优选成长股票型基金为现货标的,实际检验以沪深300股指期货模拟交易IF0706产品进行对冲时的套期保值效果;第四部分,探讨国内确定避险比率的过程,包括国内股票组合β值的稳定性检验、历史β值的修正及估计历史β值的最佳数据长度等,通过数据分析,本文在寻找估计β值的最佳数据长度和考察风格、行业β值的差异上做了较为有益的尝试,并得到了有助于现实操作的结果。

In addition, stockjobber is right trade, prices, settle accounts, tripartite put canal and corresponding backup system to undertake one by one is checked, ensure systematic hardware moves normally, backup system safety is effective, can use at any time; Had safe examination to major servicing system, clear in time redundant system user, ensure systematic user attributive allocates correct, make a system the requirement is nonsked revise trade countersign of manager of system of business of etc of system, operating system, database, modification frequency not under mensal.

此外,证券公司对交易、行情、结算、第三方存管及相应备份系统进行了逐一检查,确保系统硬件正常运行,备份系统安全有效、随时可用;对主要业务系统进行了安全检查,及时清理冗余系统用户,确保系统用户权限分配正确,并制定制度要求不定期修改交易系统、操作系统、数据库及其他业务系统治理员口令,修改频率不低于每月一次。

In this paper we first analysed existing credit evaluation model the most logistics freight trading websites are using,and then pointed out three main limitations in the model:no consideration on the influence of user's credit level itself,lacking of discrimination on the risk degree of trade and insufficient punishment on trading swindle.

首先对目前大多数货运交易网站所采用的信用评价模型进行了研究,指出现有模型所存在的三个主要问题:没有考虑用户自身信用水平的影响、缺少对交易风险大小的区分、对交易欺骗惩罚不足。

This essay comprehensively investigates the historical background and development practice of Foreign plea bargaining system by the methods of history examined and comparative research . It deeply researches the properness , essentiality and feasibility of enforcing the plea bargaining procedure in our country while uniting theory with practice and establishing the value of equity and efficiency on the basis of grasping the plea bargaining 's law attribute , basic feature and factors of establishing the system .

本文运用历史考查的方法和比较研究的方法,综合考察了外国主要辩诉交易制度产生的历史背景及发展实践,在把握辩诉交易的法律属性,基本特征和制度建构条件的基础上,以公正和效率为价值取向,理论联系实际,对我国施行辩诉交易程序的正当性,必要性和可行性进行深入研究,全面分析了建立辩诉交易制度的利弊因素和存在的障碍,以及建立辩诉交易程序应把握的原则和方法。

The fourth part is aiming at regulating the transactions between the controlling shareholders and the company. The author first expounds on the theoreticalfoundations of such regulation--the principle of shareholder equality and thefiduciary duties of the controlling shareholder. Then he compares the three different modes of legislation concerning the regulations on the transactions between the controlling shareholder and the company. After that ,the author concludes that we can borrow from the USA and Germany their relevant institutions. That is, disapplying the rule of exclusion of voting rights of the controlling shareholder, perfecting the recission system of the decision of the shareholders meeting and the rule of shifting the burden of production of proof. The author thinks that the adoption of those measures will achieve a reasonable balance between the efficiency and fairness of the RPT with the controlling shareholder.

第四部分针对控制股东与上市公司的关联交易,首先论述了规制此类交易的公司法理论基础——股东平等原则和控制股东诚信义务,接着在对美国、德国和韩国三国相关规制模式进行了比较之后,认为我国可以借鉴美国和德国的相关制度,取消控制股东在关联交易决议中的表决回避制度,并辅以股东大会决议撤销制度的完善、交易公平性的举证责任转换制度的采纳和损害赔偿制度的设立,以确保控制股东与上市公司的关联交易能够在效率和公平之间达到合理平衡。

Therefore,based on afresh annotating the farmers consumption behaviors of agriculture insurance,this ...

为此,本文在对农户农业保险消费行为进行重新诠释的基础上,借鉴现代易货交易的实践与经验,提出了一个新的解决思路,即将现代易货交易与农户农业保险的投保行为有机融合在一起,并对这一解决途径的可行性进行了深入分析,进而提出了相应的具有现实操作性的措施建议。

Sales To achieve agreed monthly sales and average transaction value targets for area of responsibility To communicate sales targets and achievement against targets to the sales team on a daily basis To be proactive in identifying selling opportunities and putting in place initiatives that will help achieve and exceed the sales targets Product Knowledge To be able to provide the customer with product information that will enable them to make an informed decision about the item they wish to purchase To be able to communicate confidently the unique selling points and the features and benefits of the product To actively use this product knowledge to provide mix and match ideas for the customer and to up-sell to maximize the sales value Team Leadership To demonstrate and reinforce the Lane Crawford Vision And Values at all times and provide the necessary leadership to gain commitment from retail sales team To identify and execute ways to increase employee's loyalty, satisfaction and pride with the Lane Crawford experience To provide on job training to new hires to ensure they meet the required standards in all aspects of their job within the 3 month probation period To provide on job coaching to ensure that sales associates are able to consistently deliver and exceed the Lane Crawford service standards To train sales associates in product knowledge and mix and match To monitor and review performance of team with the DSM, identifying individuals who are ready for promotion or require performance improvement plans Manage performance of team on a daily basis and take appropriate action with those who fall below standard (in consultation with DSM/HR Department) Housekeeping To ensure daily housekeeping standards are maintained at all times through effective staff scheduling To maintain visual merchandise presentation in line with VM Standards Manual To prevent stock and pilferage by being alert and informing manager/security of potential issues To ensure cashiering function is performed to a high degree of accuracy To ensure stock is continually replenished to ensure a full range of items are available for the customer

顾客服务提供一致、友善和尽责的服务,确保连卡佛的服务标准在任何时间均得到贯彻执行在整个服务过程中积极主动,并提供独特服务,抓住每次机会,为顾客提供超越预期的购物体验向顾客和员工展现了解最新潮流与时尚的热切希望,并积极交流确保每次销售都有售后服务活动跟进,如预定、礼品包装、发送和投递、看管服务确保在零售区域随时有足够的人手提供预期标准的服务,随时提升日常业务水平收集顾客反馈信息并与经理/其他合适人员分享高效并有礼貌地处理和解决顾客投诉,令顾客满意销售达到责任区域内既定的月度销售额和平均交易值目标就销售目标和完成情况和销售团队进行日常沟通积极发现机会并主动创造,帮助达到和超越销售目标产品知识为顾客提供产品信息,使他们在充分了结的基础上对欲购商品做出购买决定能自信地表述产品的独特卖点、特征和优点积极利用产品知识,为顾客提供搭配意见,提升销售业绩,使销售额最大化团队领导随时展示并强调连卡佛理念和价值,展现必要的领导能力,以赢得零售团队的信任发现和执行能提高员工忠诚度、满意度和连卡佛体验自豪感的方法对新进员工的培训进行监督,确保其在3个月的试用期内在各方面均达到工作要求提供工作指导,确保销售助理能一贯执行并超越连卡佛服务标准对销售协理进行产品知识和搭配的培训与DSM一起监督和检查团队的业绩,确定哪些人适合提升,哪些人需要订立业绩改进计划对团队的工作进行日常管理,并对落后员工采取适当的措施内务处理通过有效的员工工作编排,时刻维护日常内务处理标准确保形象商品的展示符合VM标准手册要求保持警惕,就潜在问题通知经理/保安,防止积压和盗窃的发生确保收银职能的精确履行确保货源的持续补充,可随时向顾客提供全系列产品

This paper analyzes the trade cost composing of construction project bidding on statutes, beforehand cost and forewords cost, credit system, information asymmetry aspects.

本文从法规、事前费用和事后费用、信用机制、信息不对称几个角度对工程项目招标投标的交易成本构成进行了分析,指出了目前我国工程建设领域招标投标中存在的问题及其对交易成本的影响,并相应提出了降低交易成本的措施和思路。

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推荐网络例句

As she looked at Warrington's manly face, and dark, melancholy eyes, she had settled in her mind that he must have been the victim of an unhappy attachment.

每逢看到沃林顿那刚毅的脸,那乌黑、忧郁的眼睛,她便会相信,他一定作过不幸的爱情的受害者。

Maybe they'll disappear into a pothole.

也许他们将在壶穴里消失

But because of its youthful corporate culture—most people are hustled out of the door in their mid-40s—it had no one to send.

但是因为该公司年轻的企业文化——大多数员工在40来岁的时候都被请出公司——一时间没有好的人选。