查询词典 resolution principle

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

There are many serious misleading in how to apply the principle of "fraud exception", whereas, it is necessary to make a legal research on the principle of "fraud exception" in light of former researches. The article consists of two parts. In the first part, the author put emphasis on the principle of abstract independence, the definition, the establishment and development of the principle of fraud exception, the analysis of the fraud, the theory, the prerequisite and the procedure of apply the principle of "fraud exception" in order to establish the general principle and necessary procedure. In the second part, the author analysis the existing backward conditions oflegislation and judicial practice in China, and courts" attitude to the judicial remedy for the principle of " fraud exception", further, the author puts forward some suggestions on how to make the legislation on the principle of "fraud exception" perfect, and how to apply the procedure of judicial remedy for the principle of "fraud exception". Lastly, the author hopes that these suggestions could benefit to the judicial practice and the future legislation on the principle of "fraud exception.

我国在加入世界贸易组织后，按照国际惯例和国际公约处理国际贸易中的纠纷己成为一种必然趋势，鉴于我国法院对如何准确适用信用证欺诈例外原则存在着严重误区，使得在先前学者研究的基础上再一次研究欺诈例外原则很有必要，本文分两个部分，第一部分对信用证独立抽象原则、信用证欺诈例外原则的定义、确立与发展、对例外原则下欺诈的分析、理论基础、适用条件以及程序等六方面展开论述，从而确立信用证欺诈例外原则的一般原则和必要的程序：第二部分主要分析我国司法实践中信用证欺诈例外原则司法救济的立法以及司法现状，及法院对欺诈例外原则的态度，从而对如何完善我国法院欺诈例外原则的法律依据以及如何正确适用欺诈例外原则的司法救济程序提出一些构思，希望为欺诈例外原则在我国的司法实践以及为以后的相应立法提供有益的参考。

Three important conclusions are achieved: 1 By analyzing the demand for spatial resolution of recording medium in different digital holographic recording setups, it shows that lensless Fourier transform holography can relax the requirement of spatial resolution and use the full spatial bandwidth of the CCD sensor. 2 Because of the differences of spatial resolution of image planes in different directions, reconstructed images can be relatively extended in the direction of high spatial resolution and reduced in the direction of the low one. 3 Lateral resolution of the reconstructed images is mainly determined by the highest spatial frequency of digital holograms recorded by CCD, and increases with the larger CCD size, the higher spatial resolution of the CCD sensor, and the shorter recording distance.

通过分析几种不同数字全息记录光路对记录介质空间分辨率的要求表明，无透镜傅里叶变换全息光路对CCD的空间分辨率要求最低，最能充分利用CCD的带宽；再现像面的空间分辨率在不同方向上的不一致，会导致再现像在空间分辨率高的方向上相对展宽，而在空间分辨率低的方向上相对压缩；再现像的横向分辨率主要由CCD所能记录的物体的最高空间频率决定，它随CCD的尺寸和空间分辨率的提高及记录距离D的减小而提高。

And think it the basic idea of "the supremacy of law" and "people foremost" that criminal investigation system reform in China. It also involves the principles of investigation system reformation in china: the principle of phase-in, the principle of system, the principle of localization, the principle of planning as whole principle, the principle of following criminal investigation rule and its characteristic principle, the principle of being proceeded to enhance the overall potency of police related to criminality.

认为"法律至上"和"以人为本"是我国刑侦体制改革的基本理念：其次，论述了我国刑侦体制改革的基本原则，包括渐进性原则、系统性原则、本土化原则、统筹协调原则、遵循刑事侦查工作的规律和特点原则、有利于提高刑警队伍的整体素质和整体效能原则。

The second, make sure the right of privacy and power, other rights to apply the principle: Namely be principle, power towards power proceed strict system roughly, had match comparison principle (aptness principle, necessity principle with comparison principle) that when the right of privacy and power take place to conflict, can have the initiative to apply with the rights basis, and cannot breach the relevant entity method with the provision of the procedure method; When the right of privacy conflict with the other rights occurrence, on the equal foundation of rights, make use of the basic value for method for background for row preface for rights for rank principle with benefits measuring and rights moderating the principle make suring have the initiativing the suitable for use, namely advancedly act liking the right of quality with rights row preface, the former is a kind of law ruling, having the stable legal effect, the latter then having the palliation with individual, by the of the right of conflict representing of preface and worth an of scene row the freedom, justice, order with general value equal, the efficiency, benefits is one by one in order preface suit

第二，确定权力与其他权利是否侵犯隐私权的标准：即以权利本位的理念，对权力进行严格制约，只有符合比例原则(适当性原则、必要性原则和比例性原则)的权力才不构成侵权，并不得违反有关实体法和程序法的规定；在权利平等的基础上，利用情景排序及价值位阶原则和利益衡量及权利协调原则确定其他权利是否构成侵权，即先进行同质权利的排序和权利的背景排序，前者是一种法律规定，具有稳定的法律效力，后者则具有暂时性和个体性，按权利所代表的法的基本价值和一般价值依次序适用。一般价值的适用次序，则根据具体情况，按利益衡量、权利协调的原则确定，使个案的解决能够适当兼顾双方的利益。第三，确定隐私权的内容，采用列举式和概括式的方法对侵犯隐私权的行为予以具体化，并规定排除侵权的例外，包括正当业务行为，权利人的承诺及推定承诺行为，契约行为，自弃行为及自救行为。第四，对科学技术发展和国际政治经济变化引发的隐私权保护问题予以充分重视，以制度化、法律化解决问题。

When we are designing a webpage, sure meeting considers the issue of resolution, science and technology develops what we use normally now is the resolution of 1024*768 and 800*600, now the width that is used to 778 to resemble element is more very on the network, often make whole webpage very depressive below the resolution of 800, have kind of airtight feeling, actually this width is the widest width that points to the webpage on the resolution in 800*600, do not represent optimal visual sense, might as well the elephantine element that tries 760~770, no matter be in 1024 still can achieve below the resolution of 800 relatively the visual effect of beautiful.

我们在设计网页的时候必定会考虑到分辨率的问题，科技发展到现在我们通常用的是1024*768和800*600的分辨率，现在网络上很多都是用到778个象素的宽度，在800的分辨率下面往往使整个网页很压抑，有种不透气的感觉，其实这个宽度是指在800*600的分辨率上网页的最宽宽度，不代表最佳视觉，不妨试试760~770的象素，不管在1024还是800的分辨率下都可以达到较佳的视觉效果。

This paper puts forward an image super-resolution enhancement algorithm based on wavelet transform. This algorithm makes full use of the wavelet multi-resolution transform, and embodies the natural process of decrease of image resolution; it estimates the high resolution wavelet coefficient and gets the reconstructed high resolution image by interpolation inverse transformation.

文章在研究和分析小波变换理论的基础上提出了一种基于小波变换的图像超分辨率增强算法，该算法充分利用小波多分辨率分解思想，体现图像分辨率降低的自然过程；通过估计高分辨率小波系数，经插值逆变换可得到重构的高分辨率图像。

The study of lattice-valued resolution principle based on lattice-valued logic with truth-value in lattice implication algebras Because of it concise, resolution principle is an implication direction in automated theorem proving, and it will be of significance to establish resolution principle based on non-classical logics.

基于格蕴涵代数的格值逻辑中归结推理的理论与方法研究归结原理由于其简洁性一直是自动定理证明中一个受到广泛重视的研究领域，因而建立基于非经典逻辑的归结方法对于非经典自动定理证明有着重要的意义。

Improving vertical resolution for density curves is by means of restructuring the response from large and small spacing sondes and borehole effect correction factor and coherence factor are used. Form the principle of GR logging, calculate volumes in investigating areas taken by borehole, formation, up and low shoulder beds, along with distance between center of gravity of the four unit bodies and detector. Based on the above, the weighting function of each unit body to GR signal contributions are established, thus realizing processing of GR logs with high resolution. The resistivity logging model uses "resolution matching" method to improve the resolution of the logs. After the process, PNN model is made to recognize the oil-gas-water bed. Compared with BPNN, the net work is featured swiftness, accuracy and ease of practical application.

提高密度测井曲线垂直分辨率是通过对重新组合长、短源距探测器响应的算法来提高补偿密度曲线的垂直分辨率，并加入井眼影响校正因子和相关性因子；自然伽马测井模型从基本原理出发，扣除井的影响，计算井筒、地层及其上下围岩所占探测球域体积及其重心到探测器的距离，以此建立各单元体对伽马测井信号贡献的权函数，通过权函数逐层计算不同厚度地层条件下各的单元体权因子，实现自然伽马曲线高分辨率处理；电阻率校正模型应用&分配率匹配&模型，应用低分辨率曲线提高为高分辨率曲线：曲线校正后，利用常规测井资料并且结合校正后的密度、伽马、电阻率等三个对判断油水层有利的指标，通过概率神经网络模型识别储层流体性质，较以前的模型，不仅极大的提高识别正确率，同时与普通神经网络相比较，提高了网络的运行速度和实用性。

This section firstly carries on a brand-new limits to the labor POBS,and determines the scope of should protecting benefit of enterprise,which helps to solve the most major problem of abusing.It also established several major principles of legislate of POBS,including equal rule,benefit balanced principle,reasonable limit principle, value compensation principle,social public interest first principle,the reason of leaving job not to affect the provision of POBS principle and so on.It carries on standard in principle to the system of POBS and refinement stipulations taking the principle as the direction.It also restructures the system of POBS,making the system Concrete,unitizing and operational from two major angles of on-job POBS and quit-job POBS.

第一小节在第一、二部分的基础上详细分析了我国劳动者竞业禁止制度所存在的几大问题，这几大问题包括：对竞业禁止的概念及适用条件规定不明，提供了滥用的可能性、立法之间存在冲突、立法过于原则、缺乏可操作性等；第二小节，针对我国劳动者竞业禁止制度存在的问题提出建议，首先对劳动者竞业禁止统一进行了全新的界定，确了企业应保护利益的范围，解决了竞业禁止制度被滥用的最大问题；确立了劳动者竞业禁止立法的几大原则，包括平等原则、利益平衡原则、合理限制原则、对价补偿原则、社会公共利益优先原则、离职原因不影响竞业禁止条款的原则等，对劳动者竞业禁止制度进行原则上的规范并以原则为指引对该制度将涉及的某些内容进行了细化的规定；对劳动者竞业禁止制度体系进行重构，从在职竞业禁止、离职竞业禁止两大角度将制度具体化、统一化、操作化，此部分旨在为完善我国立法提供参考。

The changes of the HAF after liver injury may be related to the volume of blood loss, the intraabdominal pressure and the pneumoperitoneum duration.

肝撞击伤伴失血后肝动脉血流量的变化与失血量、气腹压力以及气腹持续时间等有密切联系。

Reneging on our commitments to the world's poor cannot be an austerity measure, she said.

放弃我们给世界上的穷国的承诺不能成为一种紧缩措施。