逆向

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decided by professional characteristic of independent audit,and particularly in our country decided by "state-owned property right" and "public contract" of our state-owned enterprise.

独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decided by professional characteristic of independent audit,and particularly in our country decided by "state－owned property right" and "public contract" of our state－owned enterprise.

摘 要］独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decide

经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

This paper discussed the application of EIA in reverse logistics, including evaluation of environmental performance that reverse l...

文中论述了环境影响评价在逆向物流中的应用，包括估计逆向物流的环保意义，以及控制逆向物流系统的环境绩效。

Network support is the foundation and core of any reverse logistics, the performance of reverse logistics management depend on the design of revers

逆向物流网络的基础和核心是以网络作为支撑的，逆向物流网络设计的合理与否从根本上决定了逆向物流管理的绩效。

After analysing functions and basic theory of Surfacer and studying key technology of object reverse engineering of complex parts, author expatiates data capture, data processing and surface reconstruction and summarizes methods and steps of surface reconstruction.

本文通过对逆向工程软件Surfacer的功能和基本原理的分析，研究了复杂曲面实物逆向工程的关键技术，对逆向工程中的数据获取、数据处理和曲面重构技术进行了详细阐述，总结了Surfacer在曲面重构中的方法、步骤和技巧。

This essay is a detailed analysis over the special features of reverse tax-avoidanceconducted by foreign businessmen and its damage to China's economy, followed by a proposal ofsome counter-measures thereagainst.

本文分析了外商在我国逆向避税活动的特征，探讨了外商逆向避税对我国经济生活的危害及我国反逆向避税应采取的对策。

Secondly, according to the forenamed classification, the network design is also divided into two instances: the unattached network design and the integrated network design. For each instance, the paper analyzes the main content and the character in the network design and optimization.

其次，论文从制造企业实施逆向物流的作用、需要解决的问题和逆向物流网络设计的功能、类型和结构特征，以及需要考虑的因素等方面阐述了制造企业逆向物流及网络的发展状况。

The following results have been obtained: 1 Expression of SbNHX1 in E. coli enhanced Na+ and K+ tolerances, but not to others; 2 The sequence from 1353-1514bp in SbNHX1 gene played a role for SbNHX1 to Na+ and K+ tolerances; 3 The Na+/H+ antiporter of Salicornia Bigelovii Torr. catalysed Na+/H+ or K+/H+ exchange with equal affinity, which indicates that the SbNHX1 is more likely to locate on member of vacuolar, and responds to transport Na+ into the vacuole from cytoplasm.

证明了SbNHX1能抵抗Na+和K+的胁迫，但对其它盐离子没有抗性；2）证明了北美海蓬子Na+/H+逆向转运蛋白基因（SbNHX1）C末端从基因的C末端1353bp至1514bp的序列在耐盐中起一定的作用；3）证明了北美海蓬子Na+/H+逆向转运蛋白（SbNHX1）对Na+和K+交换的等亲和性，对于这一点，说明北美海蓬子Na+/H+逆向转运蛋白与定位于液泡膜上的Na+/H+逆向转运蛋白的功能相似。

Key techniques of reverse designing in the Pro/E platform are described. Conceptions of NURRS data processing and 3D-reconstruction in reverse designing are introduced.

描述了在Pro/E系统里实现逆向设计的关键部分，阐述了逆向设计中的数据处理、三维模型重构等基本概念，介绍了基于逆向设计的产品设计开发过程。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。