查询词典 equity security

In this paper, the concept of network security and security structures of OSI and Internet is introduced, and various threats confronting the computer network are also discussed. Several kinds of network information security technologies, including firewall technology, virtual private network, intrusion detection system, data encryption technology, identity authentication and security protocol etc. are also examined. The security of internal network is the biggest problem in the construction of each network. The solution to this problem lies in setting up a firewall. The theory of a firewall and the approach to its actualization is studied. Intrusion detection system, an important part of the computer network security system, has gained extensive attention. IDS monitors the computer and network traffic for intrusion and suspicious activities. It not only detects the intrusion from the extranet hacker, but also the intranet users. The emergence of virtual private network paves the way for realizing secure connection of LAN quickly and at a relatively low cost. The concept, function, key techniques, including the tunnel technology, and the ways to realize VPN are expounded in this paper. Also introduced is the data encrypt network technology, which is called the soul of computer network security, such as digital digest, digital signature, digital certificate, digital encrypt arithmetic and so on. At the same time, the principle and the process of implementing network security by digital certificate and digital signature, the basic principle and characters of security protocols, and finally, three of the security protocols, concerning the security problems in network, IPsec, SLL and SET are analyzed in detail Computer network system should be a system of dynamic defence, both dynamic and static, passive as well as active, and even offensive, combined with management and technology.

本文系统地介绍了网络安全的概念、OSI及Internet的安全体系结构，并讨论了计算机网络面临的各种安全威胁；内部网络的安全问题是每个建网单位面临的最大问题，可以认为防火墙技术是解决网络安全的一个主要手段，本文研究了防火墙的原理及其实现手段；作为一种主动的防御措施，入侵检测系统作为网络系统安全的重要组成部分，得到了广泛的重视，TDS对计算机和网络资源上的恶意使用行为进行识别和响应，不仅检测来自外部的入侵行为，也监督内部用户的未授权活动；虚拟专用网技术的出现，为实现网络间的连接提供了快速安全但又相对便宜的手段，本文较深入的探讨了实现VPN的隧道技术，并对VPN的概念、功能、实现途径、基本构成、关键技术及发展前景等问题进行了全面论述；数据加密技术是网络安全核心技术之一，本文从数据加密算法、数字摘要、数字签名及数字证书等几方面简要介绍了数据加密技术，并分析用数字证书和数字签名实现网络安全的原理和过程；对安全协议的基本原理、主要特点进行了较为深入的研究，并就网络的安全性问题剖析了三种安全协议：IPsec协议、SLL协议和SET协议。

Through the comparative analysis between the functions of the government"s'role in establishing a social security system in Britain, the US, Germany, Japan and other countries and Chinese government"s absence from their duties in establishing rural social security, we know, under the socialist market economic conditions, the government should bear the basic responsibilities in establishing the rural social security system, just to build a basic framework of the rural social security system adapted to the level of economic development, to establish a rural social security management system, to bear national financial responsibility in establishing the rural social security and promote mufti—dimensionally raising funds, to establish a rural social security monitoring mechanism, to establish a rural social security law system, to create external environment of the rural social security system, and so on.

在英、美、德、日等国构建社会保障制度中政府职能的角色定位与我国农村社会保障政府缺位的比较分析中，我们得出，在社会主义市场经济条件下，构建农村社会保障体系中政府应承担的基本职责，即构建和经济发展水平相适应的农村社会保障制度的基本框架，建立健全农村社会保障管理体制，承担国家对农村社会保障的财政责任并推动多渠道筹集资金，建立健全农村社会保障的监管机制，推动农村社会保障的法律体系建设，创造农村社会保障制度建设的外部环境等等。在当前的条件下，我国政府应着手采取现实可行的具体措施来履行其职能、推进我国农村社会保障体系的建设。

This paper chooses residual income model to measure the cost of equity capital, and construct some index to represent the total disclosure quality and earnings disclosure quality of Chinese listed companies. Our analysis shows that for the whole sample of listed companies which conduct seasoned equity offerings in the stock market, controlling 6, company scale, B/M, leverage and asset turnover, there is positive relationship between the total disclosure quality and marginal cost equity capital; there is negative relationship between the earnings radical and marginal cost equity capita; there is no remarkable relationship between the earnings smoothness and marginal cost equity capital.

本文采用剩余收益模型计算公司的股权融资成本，分别以披露总体质量和盈余披露质量作为反映我国上市公司信息披露质量的指标，研究发现在控制β系数、公司规模、账面价值比、盈利水平等因素的条件下，总体来看，信息披露总体质量越高的样本公司的边际股权融资成本越高；盈余激进度与边际股权融资成本负相关；而盈余平滑度与边际股权融资成本的关系并不显著。

Because our country executes is tax will be separated model, thus determine the tax on taxable profit in the confirmation and accounting, between many differences, must have permanent differences also has difference, the timing of the long-term equity investment difference compared to the equity method to control, because when the accounting of a long-term equity investment measured by employing the equity method under the condition of a long-term equity investment obtained from the disposal to every link existing accounting and tax laws are not consistent.

由于我国实行的是税会分离模式，因此税法上在确定应纳税所得额和会计在确认利润的时候，二者之间必然有很多的差异，既有永久性的差异也有时间性的差异，长期股权投资权益法导致的差异比较难以把握，因为当会计对长期股权投资采用权益法核算的情况下从取得长期股权投资到最后的处置每一个环节都存在会计处理和税法规定不相一致的地方。

But our country's present social security system actually has the hindrance function to the occupation mobility, the main performances are as follows: Two units social security system, the unequal tax revenue system in the social security, social security singleness in view of the impoverished social class, hardly carried and transferred characteristics of social security system , ignoring benefits protection of mobile staffs, lack of social security legislation , slow development of service system of social security ,lack of policies and measures on promoting regional motilities insocial security system.

但是，我国现行的社会保障制度却对职业流动有着一定的阻碍作用，主要表现为：二元的社会保障体系的存在，社会保障体系的便携性、可转移性较差，忽视流动职工的利益保护，社会保障立法的缺失，社会保障服务体系发展缓慢，社会保障中税收体系的不平等，针对贫困阶层的社会保障单一，社会保障体系缺少促进区域流动的政策与措施等方面。

This thesis deeply researches the J2EE security strategy on the application tier of enterprise system. The security strategy predigests the information security model and meets the security requirements expediently. But there are some disadvantages when the security requirements become more complex. The expositive security on the Web-Tier can not offer more information for authentication; there is no authentication for EJB-Tier to use, make the EJB-Tier depend on the Web-Tier; J2EE uses database or application server to manage the role information. Use database to manage the role information will increase the complex of enterprise application, and the way of application server will reduce the ability of migrate other J2EE platform. To solve these problems, the thesis designs an improved security strategy model.

本文从企业级系统应用层安全的角度出发，深入研究J2EE多层体系结构的安全策略模型。J2EE提供的安全策略简化了系统的信息安全模型，能够很方便地满足基于J2EE的分布式应用系统的安全需求，但是在面对更加复杂的安全需求时，J2EE安全策略在验证授权和角色管理中还存在不足之处：其在Web层的声明式验证机制无法为用户提供更多验证信息，可扩展性较差；在EJB层缺少业务逻辑层可供采用的验证机制，而是借助于Web层的验证机制，其耦合程度较高有悖于业务逻辑分离于表现逻辑的原则；在角色管理方面，J2EE采用数据库或者应用服务器来管理角色信息，其中，数据库管理角色的方式增加了应用开发的复杂度，应用服务器管理角色降低了系统的可移植性，两者都具有片面性。

Currently it still exists many problems in Social Security System, such as incomplete legal institutions of social security, incapacious scope of security coverage, insufficient social security funds, disordered department functions and third sector's laggard development in social security system even though we have achieved obvious fruits in the reform of Social Security System, relatively increased the scale and level of social security too.

虽然我国社会保障体制改革取得了有目共睹的成绩，社会保障规模和水平也相对提高，然而我国的社会保障体制还存在着社会保障法律制度不完善；保障覆盖面狭小；社会保障资金不充足；部门职能混乱和社会保障第三部门发展缓慢等问题。

Reform the goal with development to orient according to the social security system,social security fund is it should is it give consideration to social goal,economic goal,political goal to insist on to raise for,give consideration to the long—term goal and short—term goal, realiz.e combining fairly with efficiency;The social security fund must divide the responsibility border among government,unit,individual to raise rationally,define that govemment and function of the market divide the work;Social security fund is it must pay attention to macroscopical system way choose,is it pay attention to micro technical design and application of field to want too atthe same time to raise for;Social security fund is it should take different raising the way for,raising the way for to different social security project to raise for;Social security fund is it should distinguish regular financial need raising waying,principling of raising the way for etc.different from provisional financial need to raise for.

根据社会保障制度改革与发展的目标定位，社会保障基金筹集应当坚持兼顾社会目标、经济目标和政治目标，兼顾长期目标与短期目标，实现公平与效率相结合；社会保障基金筹集必须合理划分政府和单位、个人之间的责任边界，明确政府与市场的合理职能分工；社会保障基金筹集必须重视宏观制度方式选择，同时也要重视微观领域的技术设计与应用；社会保障基金筹集应针对不同的社会保障项目采取不同筹集方式、筹集途径；社会保障基金筹集应区分经常性资金需要和临时性资金需要采取不同的筹集方式、筹集途径等原则。

COMPOSITE CORPORATION Balance Sheet 20X1- 20X2 (in $ millions) Assets Current assets: Cash and equivalents Accounts receivable Inventories Other Total current assets 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 Liabilities and Stockholder's Equity Current Liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities 20X2 20X1 Fixed assets: Property, plant, and equipment $1,423 $1,274 -550 -460 Less accumulated depreciation Net property, plant, and equipment 873 814 Intangible assets and other 245 221 Total fixed assets $1,118 $1,035 $213 $197 The assets are listed in order 50 53 by the length of time it223 205 normally would take a$486 $455 firm Long-term liabilities: with ongoing operations to $104 Deferred taxes $117 Long-term debt 458 convert them into cash.471 $562 Total long-term liabilities $588 Stockholder's equity: Preferred stock $39 $39 Common stock ($1 per value) 55 32 Capital surplus 347 327 Accumulated retained earnings 390 347 Less treasury stock -26 -20 Total equity $805 $725 Total liabilities and stockholder's equity $1,879 $1,742 Clearly, cash is much more liquid than property, plant and equipment.

Total assets $1，879 $1，742 美国联合公司的资产负债表美国联合公司资产负债表 20X2 和20X1 (单位：百万单位：单位百万)资产流动资产：现金及现金等价物应收帐款存货其它流动资产合计固定资产：财产，厂房和设备减：累计折旧财产，厂房及设备净值无形资产及其它资产固定资产合计 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 债务负债债务和股东权益债务流动负债： 20X2 20X1 资产排列的顺序是根据在通$213 $197 应付帐款 50 53 应付票据常情况下企业持续经营将资205 223 应计费用$486 $455 流动负债合计产转化为现金所需要的时间长期负债：长度。长度。显然，现金比财产，厂房，显然，现金比财产，厂房，设备等的流动性要强得多。设备等的流动性要强得多。

The paper draws the following conclusions:Brand value is the evaluation to the brand as asset and equity and it can be expressed as brand financial value and brand equity. Brand value comes from the extra utility it takes to the customers by satisfying their special needs. The forming base of the brand value is closely relative to the customers, and there are some other factors infecting brand value such as brand extension. Brand value evaluation includes two parts. One is to have a valuation to the brand financial value, the other is to evaluation of the brand equity by choosing a suitable brand equity model.

经过上述研究，本文得到以下结论：品牌价值是对品牌作为一种资产和一种权益的价值量化，具体体现为品牌财务价值和品牌权益价值；从效用价值论的角度，品牌价值来源于品牌带给消费者的特殊效用；品牌与消费者的关系是品牌价值的形成基础，品牌价值的大小还要受到其他因素的影响；完整的品牌价值测评应由两方面构成：按照收益法原则测评品牌的财务价值；选择适当的品牌权益模型对品牌权益进行测评。

Fostering the concept of multi-culture firmly and mastering the development of advanced culture correctly are conductive to resisting terrorism, separatism of nationalities and ultraism of religion, which is of great academic theoretical, immediate and profound historical si...

牢固树立多元文化的理念和正确把握先进文化的发展方向，有助于在世界范围内自觉地抵制恐怖主义，民族分裂主义和宗教极端主义。不仅具有重大的学术理论意义，而且也具有重大的现实意义和深远的历史意义。

But if anyone walks in the night, he stumbles, because the light is not in him.

11：10 若在黑夜行走，就必碰跌，因为那光不在他里面。