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In the theme of studying the effectiveness of audit committee and its composition characteristics in China's listed companies, this paper analyzes the association between the financial distressed companies and "going-concern" audit opinion from the view that whether audit committee can support CPA to issue appropriate audit report.

本文以我国上市公司审计委员会制度有效性为主题,从其为外部审计独立性提供保证的角度,以财务困境公司被出具非标准审计意见的概率为切入点,对审计委员会制度的有效性进行了研究。

Indias independence and impartiality of the justice system is still quite weak, especially political interference with the judicial phenomenon always exist.

印度司法系统的独立性和公正性还相当脆弱,尤其是政治干预司法的现象始终存在。

In chapter 3, we study the block independence of submatrices of a block matrix on generalized inverses.

第四部分研究了分块矩阵广义逆的块独立性

Chapter Two illustrates the nature of the international guarantee.At first,the writer analyses the meaning of collateral nature and its theoretical basis.Thewriter points out that in order to reinforce the protection of the guarantor'sinterest,the guarantee is located as collateral guarantee in all countries'traditional legislation.In other words,the validity of the guarantee contract isdetermined by the underlying contract,i.e.if the underlying contract isestablished,the guarantee contract is established,too;if the underlying contract isvalid,and the guarantee contract is valid too.It is true,otherwise.But thedoctrine of autonomy of private law dominates the civil law and commercial lawin all the countries,so the parties are permitted to alter the collateral nature of theguarantee by an agreement under the related laws worldwide.so the collateralnature of the guarantee is not the compulsory nature of the law.This lays a solidfoundation for the emerging of the independent guarantee.The writer thenanalyses the meaning of independence and the cause of the booming of theindependent guarantee.In fact,the independent guarantee was originated fromthe change of the collateral nature by the parties contract.As a result,the validityof the contract of independent guarantee is not determined by the underlyingcontract as the collateral guarantee,But the validity of the independent guaranteecontract is independent from the underlying contract,the establishment and thevalidity of the contract of independent guarantee are not subjected to theunderlying contract.

第二章对国际信用担保的法律属性进行了论述,首先分析了从属性的含义及其理论基础,指出虽然各国传统立法为了加强对保证人利益的保护,都将信用担保定位于从属保证,即保证合同的效力取决于主合同的效力,主合同成立,保证合同也成立,主合同生效,保证合同也生效;主合同不成立,保证合同也不成立,主合同不生效,保证合同也不生效,但是由于私法自治的精神主导着各国的民商法领域,各国立法都允许当事人通过合同约定对信用担保的从属性进行改变,所以保证的从属性从来就不是信用担保制度的法律强制属性,这也为独立保证制度的出现奠定了制度前提;其次分析了独立性的含义以及独立保证兴起的原因,独立保证实际上就是当事人通过合同约定对保证从属性的改变,使独立保证合同的效力不再象从属保证合同的效力那样取决于主合同的效力,而是使独立保证合同的效力独立于主合同的效力,独立保证合同成立不因主合同的不成立而受影响,也不因主合同的无效而无效。

Although legists got involved in those debates and contributed painstaking efforts, they seldom did detailed research on the legal relations and legal interests of dwelling lands in the rural areas. They had no comprehensive and concrete investigation and statistics, nor were they legally independent, so they can hardly gave out positive gist to properly evaluate and balance the interests of country, collectivity and individuals relied on the dwelling lands in the rural areas.

法学家们虽然难免牵涉其中,并为之贡献了心智和心血,但却较少系统地研究农村宅基地的法律关系和法律利益问题,缺乏法律的独立性,同时在实证方面又没有具体、全面的调查和统计,难以提出对依附于宅基地上的国家、集体、个人利益进行准确评估和平衡的实证依据。

In our opinion, UECM is a peer-to-peer structure based on the coordination of loose-coupled messages which can prevent the system from single-point failure, and assure the autonomy and independence of systems being integrated.

UECM体系结构的核心是基于松耦合消息协同的对等结构,可以避免系统单点失败的危险性,同时保证集成后各子系统的自治性和独立性

The result was that the Methodists Episcopal Church organized its congregations into a separate conference in 1824, and two years later granted them complete independence.

其结果是,该卫理圣公会组织的毕业典礼成为一个单独的会议,在1824年,两年后给予他们完全的独立性

However, without threatening ambitions, independent organisations can be motivated to work for the revitalisation of old traditions - for example, those that we can find in the Huainanzi about standards of government and the relations between the governed and the people:The law of ancient kinds forbade hunters to deplete the herds or to take the yearlings and forbade fishers to empty the ponds.

然而, 在不受威胁的抱负以外,独立性组织能够有效的复新传统的概念,打个比方说,我们在《淮南子》可以寻查到关于政府的标准及政府和人民之间的关系:古代的法制禁止守猎者过度的捕杀畜牧或幼龄家畜,并且制禁止渔夫清理鱼塘。

The forecast error variance decomposition reflects that, during these financial turmoils, the US stock price accounts for a large proportion in the exhibition of explanatory power to those developed countries, therefore, the US stock price should be a more accurate indicator for the stock prices and return of other countries.

由预测误差变异分解值显示,美国不论在历次金融风暴中对其他已开发国家解释能力占蛮重比例,故美国对其他国家股市报酬具有较佳的预测指标,且已开发国家受美国股市变异的解释比例通常比新兴亚洲国家来的高,中国及美国为较具独立性的国际股票市场。

Scientificalness and education , ideological content , teleonomy , consciousness , enthusiasm, principle that independent character unites.

科学性与教育性,思想性,目的性,自觉性,积极性,独立性统一的原则 6。

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With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务,乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐,因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。

Closes the eye, the deep breathing, all no longer are the dreams as if......

关闭眼睛,深呼吸,一切不再是梦想,犹如。。。。。。