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First, the decentration of the shareholders cause the absence of the active investors, none is willing to implement the rights of the shareholders by representing other shareholders, the managers become the insiders to control the company.

股票期权制度作为一种有效的公司激励机制广受发达的市场经济国家所推崇,然而,在美国,成批登场的大公司财务造假丑闻却对这种制度提出了挑战,首先,股权过度分散导致维护公司利益的&积极股东&缺位,没有哪一家股东能够或愿意积极主动地代表股东对经营者行使所有者权利,公司经营者成为控制公司的&内部人&;其次,美国对股票期权的会计处理规定,股票期权的价值不计入公司成本,也为经营者造假提供了合法的便利;再次,中介机构为了自身的利益,不能保持绝对的独立性,成为公司造假的帮凶;另外,美国倡导自由经济,依靠行业自律和市场制衡来约束市场参与者的行为,一方面给经济繁荣带来了活力,同时也带来了巨大风险,如果没有严密的制度保障和严厉的打击及监管,谁也不会放弃低成本的&道德风险&所带来的好处。

Through the project research and didactical practice, interactive environment in class has been realized, students' awareness and ability of taking an active part in study has been increased, students' integrative diathesis of Life Science has been upgraded, and thus the teaching ideas have been changed and the relationship between students and teachers can be successfully built. What's more, the teaching designing programme and the case is used for a model of further the reform of Life Science and an accumulation of experience and information to be drawn in the future.

通过课题研究和教学实践,不仅实现了良好的课堂互动环境的创建,学生主动参与学习的意识和能力的提高,学生综合的生命科学学科素养的提升,也实现了教师教学观念的进一步转变,和谐师生关系的成功构建;再者,通过本课题的研究和实践所开发的教学设计流程方案和案例资源,旨在为今后生命科学教学继续深入深化的改革提供可操作的模式、可借鉴的经验和资料的积累。

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推荐网络例句

Since historical times,England ,where the early inhabitants were Celts, has been conquered three times .

从有历史以来,英国,在此地早期居住的是凯尔特人,已经被征服了三次。

Bluetooth OBEX File Transfer Enables the sending and receiving of files on your phone via Bluetooth.

蓝牙OBEX文件移动允许经过蓝牙传送和接受文件。。。。

The almost sure central limit theorem is a pop topic of the probability research in recent years,because it has many actual applications in the random analogue.

中文摘要:几乎处处中心极限定理是近几十年概率论研究的一个热门话题。它之所以引起人们的注意是由于它在随机模拟方面的实际应用参见Fisher