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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。

In human's nature, He deduced that human's nature is good through following "nature of universe" and "nature of temperament" of Confucian philosophy of The Song and Ming dynasties, which provide possibility for moral cultivation. Later he divided human's nature into essential nature 、 assistant nature and irrelevant nature., which provides foundation for benefaction and vice, also indicate necessity, exterior and interior conditions.

在人性论上,他沿用宋明道学家的"义理之性"和"气质之性"的范畴推出了抽象的人性善的结论,为道德修养提供了可能,随后,又将现实的人性分为正性、辅性和无干性,为现实的善行和恶行找到了根据,为道德修养指出了必要性以及为道德主体创造了内在和外在的条件。

So the modern moral education must strengthen the moral knowledge but not blat the knowledge about the morality .

现代道德教育由是必须加强"道德的知识"的理解而不是在"关于道德的知识"上喋喋不休。

Some results of the model is that among all the factors, self-consistency and congruency has the biggest index,parenting style and self-esteem are followed. However, the moral judgment hasn't the significant effect.

从模型上看,在对道德同一性的总体影响中,自我和谐影响的总指数最大,其次为教养方式、自尊,研究发现,青少年的道德判断对道德同一性的影响不显著。

The history of Probabilism is given under this title, suffice it to say here that from the middle of the seventeenth century when the violent discussion of this question begins, the development of moral theology coincides with that of Probabilism and of other Probabilistic systems; although these systems touch only a small portion of morals and of moral truths and nothing is farther from the truth than the opinion, so wide-spread among the adversaries of Catholic morals, that Probabilism gave a new shape and a new spirit to the whole of moral theology.

历史的或然论是根据本书名,只需在这里说,从中间17世纪的暴力时讨论这一问题开始,发展相吻合的道德神学与然论和其他概率系统;尽管这些系统只涉及一小部分的道德和道义上的真理,什麼是大吉比认为,这样广泛的对手之间的天主教道德,即然论提供了新的形态和新的精神对整个道德神学。

Here come three characters of morality: the unifications of subjectivity and objectivity, foresight and retroactivity, utility and value.

在此基础上,归纳总结出道德责任的三大特征:道德责任是主观性和客观性的统一;道德责任是前瞻性和追溯性的统一;道德责任是功利性与价值性的统一。

Therefore, this traditional morality can play its role in practical life on one hand, namely, the gains-pursuing and perceptual desire are kept on the right track; but on the other hand, it is characterized by "cheating strangers","heteronomy","non-purity", favors "talents' foresight" and has lost its intrinsic characters: rational consciousness, emotional willingness and saintliness.

道义论遮蔽下的功利主义道德传统,一方面使道义论的道德要求能够在现实生活中得到践履和发挥作用,另一方面使现实生活中的功利追求、感性欲望被控制在道义、理性的轨道上。但是,道义论遮蔽下的功利主义道德传统带有某种"欺生性"、"他律性"、"非纯洁性"的特点,成为"聪明人的远虑",失去了道德固有的理性自觉、情感自愿的特质。

It seems that every patient in The Cancer Ward is the embodiment of lofty morality. However, these people with high virtue have been infected with virus and are hit on cancer under the suppression of autocracy. Morality has been plagued as well. Thus sufferings and miseries are also reflected on them.

癌症楼》里的患者,很多都有着一种高尚的道德,然而这些有着高尚道德的人在集权的压制下都成了一群染上了病毒的人,都得了癌症,于是道德成了癌变的道德,这样崇高的他们身上又具有了另一个特征——苦难。

And sometimes even purposedly repressed. Therefore, in this period Xinmin was more expressed in the nature of nationalism than the modern nature of individulism of nationality transformation.From Xinhe Revolution (1911) to the eve of MayFourth Movement, with the mitigation of national crisis, rapid development of the country's capital economy and intelligentsia's deeper understanding of western culture, thought about nationality transformation developed into a brandnew stage -that of Liren.

这一时期的国民性改造思想在个人与国家、民族的关系上,实现了手段与目的的根本转换,人自身,即人的生命、尊严、价值、需求成为资产阶级思想家关注的重心,他们呼吁突显&自我&,在价值观上要求以资本主义的个人本位主义取代封建的家族本位主义,在道德观念上以独立、自由、平等的资产阶级近代规范取代三纲五常的封建道德规范

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In the United States, chronic alcoholism and hepatitis C are the most common ones.

在美国,慢性酒精中毒,肝炎是最常见的。

If you have any questions, you can contact me anytime.

如果有任何问题,你可以随时联系我。

Very pretty, but the airport looks more fascinating The other party wisecracked.

很漂亮,不过停机坪更迷人。那人俏皮地答道。