查询词典 ultimate 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。

The sacrificial paraphernalia is the Ultimate Truth; the sacrificial fire is the Ultimate Truth, offerings of obligations and ghee by the brahmana is the Ultimate truth; for him being fully absorbed in the Ultimate Truth by spiritual activities; certainly the Ultimate Truth is attainable.

牺牲的用具就是终极真理；牺牲之火就是终极真理，牺牲的祭品和酥油就是终极真理；对于一个从事灵性活动一心一意全神贯注于终极真理的人，他当然就可以获得终极真理。

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。

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 main contents are: the methods of concluding administrative contract; the principle that concluding administrative contract shall obey, such as principle of participation, principle of legality, principle of equality and freedom, principle of efficiency, principle of good faith and principle of equivalent procedure burden; basic systems of administrative contract's conclusion, such as system of hearings, system of sequence, system of notification, system of publicity, system of functional separation, system of recusation, and system of prescription; procedural rights and obligations of both parties.

主要内容包括：第一，行政契约的缔结所应遵循的原则，主要从一般和特殊两个角度探讨了以下几个主要原则：参与原则，合法原则，平等自由原则，效率原则，诚实信用原则，适于行政需要原则和程序负担均衡原则；第二，怎样缔结行政契约，其方式如何；第三，行政契约缔结的步骤；第四，行政契约缔结的基本制度，主要包括：顺序制度，告知制度，信息公开制度，职能分离制度，回避制度和时效制度；第五，缔约双方的程序性权利义务各有哪些。

Grices Politeness principle and his conversational implicature describes that people usually obey this principle, but sometimes they violate it in communication. At the same time, it tells us how to infer the implicature in conversation. But it has not explained why people violate the principle deliberately. The Politeness principle explains the cases that people violate the Cooperative principle are for the purpose of politeness. The Relevance principle was put forward from a cognitive angle and it is a complement to the Cooperative principle.

Grice的合作原则及其会话含义描述了人们在言语交际中对合作的遵守和违反，以及会话含义的推导，但未解释人们既然要遵守合作原则，为何又要故意违反合作原则；Leech认为人们违反合作原则是出于礼貌，在此基础上他提出了礼貌原则，目的是为了弥补合作原则的不足；而Sperber和wilson则从认知的角度提出了关联原则，进一步完善了合作原则。

At last the results have been applied to the tracking problem of a class of mechanical systems with discontinuous friction term. Chapter 3 mainly deals with uniformly ultimate boundedness of a class of nonautonomous systems with discontinuous right-hand sides and corresponding perturbed systems (in the sense of Filippov solutions). The definitions of globally uniformly strongly ultimate boundedness and globally uniformly weakly ultimate boundedness of discontinuous systems and the definition of globally equiuniformly strongly ultimate boundedness of corresponding perturbed systems are presented firstly.

首次给出不连续系统全局强一致最终有界、全局弱一致最终有界的定义，以及针对于扰动系统的全局强等度一致最终有界性的定义，并基于非光滑的Lyapunov函数得到了不连续系统全局一致强、弱最终有界的Lyapunov定理和扰动系统全局强等度一致最终有界性的Lyapunov定理。

Combining with the National Natural Science Foundation ofChina(No.50478032), following researches were done in this thesis: 1 The variation regularity of the ultimate anti-bending capacity of therectangular-sectioned beam with different corrosion has been obtained through thequalitative analysis of 48 beams (32 corroded beams and 12 comparing beams) withaccelerated corrosion; 2 The conclusion has been obtained that the strain of corroded steel bar andconcrete no longer fit in with the assumption of plane section through the analysis ofthe strain data, the strain relation of steel bar and concrete in the mid-span section ofvariously corroded beams at ultimate has been obtained. Through the building of newgeometric relation, the expression of the height of compressive area in the corrodedbeam with rectangular section has been deduced, and the formula with corrosion rateas the main variable for the anti-bending capacity of the corroded concrete beam hasbeen suggested and verified by experiment.; 3 The influence of steel bar corrosion and the concrete regression to the flexureductility coefficient of the corroded structure component has been analyzed. Based onthe relation of steel bar and concrete at yield and ultimate, the expression for theflexure at yield and ultimate of corroded reinforced concrete beam, and the model forthe calculation of the flexure ductility has been built.

本文结合国家自然科学基金项目(50478032)"既有钢筋混凝土桥梁时变可靠度研究"，主要进行了以下研究工作： 1通过对48根快速锈蚀钢筋混凝土矩形截面梁(32根锈蚀梁和12根对比试验梁)数据的定性分析，得到了不同锈蚀率下，锈蚀钢筋混凝土矩形截面梁极限抗弯承载力的变化规律； 2通过对应变数据的分析，论证了锈蚀构件钢筋和混凝土的应变不再符合平截面假定的结论，并通过回归分析得出了不同锈蚀率的螺纹钢筋梁和光圆钢筋梁在极限弯矩作用下，跨中截面处钢筋应变和钢筋处混凝土应变的关系，通过构造新的几何关系，得出了锈蚀钢筋混凝土矩形截面梁计算受压区高度的表达式，既而得出了以锈蚀率为主要变量的锈蚀钢筋混凝土矩形截面梁的正截面抗弯计算建议公式，并通过试验数据加以验证； 3分析了钢筋锈蚀和混凝土劣化对锈蚀构件曲率延性系数的影响，结合钢筋屈服和极限弯矩两种状态下钢筋和混凝土的应变关系，分别得到了锈蚀钢筋混凝土矩形截面梁屈服曲率和极限曲率的计算表达式；既而推导出曲率延性系数的计算模型。

As a dominant party,CPC government should play a guardian,supervisee and guarantee role to overcome all the difficulties in the development of charitable cause and bring it into full play in the establishment of harmonious society on policies and regulations basis.

在中国共产党的文献中第一次把发展慈善事业提到&最广泛最充分地调动一切积极因素，不断提高构建社会主义和谐社会的能力&的高度来认识。近年来，社会学界对慈善事业的理论专著发表较多，有鉴于此，笔者不揣浅陋，谈谈自己的认识和见解。

Flow through the land, the land of the scale of operation allows the effectiveness of the land may be raised.

通过土地的流转，土地的规模经营可以让土地的效益得到提升。