机会主义的

From the assumption of individual rationality, based on contracting theory, using normative research method, it is deducible that: a whether earnings management is efficient is not refutable; b opportunistic earnings management is not necessary for positive research; c earnings management is value-irrelevant.

本文分析了当前学术界所面临的盈余管理实证研究理论困境，从个人理性的假定出发，以契约为切入点，运用规范研究方法，先后得出如下的推论：1）效率观盈余管理不可实证；2）机会主义盈余管理观是实证研究中多余的概念；3）盈余管理与公司价值无关。

He underplays the role of the CIA in the 1953 coup against the prime minister, Muhammad Mossadegh. And he views Iran's co-operation with America in the 2001 overthrow of the Taliban in Afghanistan more as an act of Iranian opportunism than an opening gambit to better ties between the two countries.

摩萨台总理的暴乱中所扮演的角色，他加以模糊；而2001年伊朗为推翻阿富汗塔利班而与美军进行的合作，他更多地描绘成了伊朗的机会主义而不是为了改善两国关系孤注一掷。

The problem is rather that Panglossian ideas about "free markets" encouraged, on one hand, lax regulation, or no regulation, of a potentially unstable financial apparatus and, on the other, the elaboration of compensation mechanisms that positively encouraged risk-taking and short-term opportunism.

问题是：一方面，对于自由市场过于乐观，对潜在不稳定的金融工具监管不力或没有监管，另一方面，确定的补偿机制，又积极地鼓励风险的、短期的机会主义。

Theproblem is rather that Panglossian ideas about "free markets"encouraged, on one hand, lax regulation, or no regulation, of a potentiallyunstable financial apparatus and, on the other, the elaboration of compensationmechanisms that positively encouraged risk-taking and short-term opportunism.

问题是：一方面，对于自由市场过于乐观，对潜在不稳定的金融工具监管不力或没有监管，另一方面，确定的补偿机制，又积极地鼓励风险的、短期的机会主义。

Just try and appraise the political situation or guide the struggle without making any investigation, and you will see whether or not such appraisal or guidance is groundless and idealist and whether or not it will lead to opportunist or putschist errors.

你试试离开实际调查去估量政治形势，去指导斗争工作，是不是空洞的唯心的呢？这种空洞的唯心的政治估量和工作指导，是不是要产生机会主义错误或者盲动主义错误呢？

Eventually, because of dogmatized Marxism, opportunism became popular in the CPC, which made the CPC ignore to insist its independence, promoted arrogance of reactionaries in the Kuomingtang, and indirectly caused the break of the first Kuomingtang-Communist Party cooperation.

最终，教条化马克思主义导致机会主义泛滥于中共党内，使中共忽略了对自身独立性的坚持，助长了国民党反动势力的嚣张气焰，间接造成了国共统一战线的破裂。

The opportunists who took over, preempting all the strugglers, find they are being pushed, steadily, to assume their former status.

具有机会主义特性的植物会优先于其他艰难挣扎的植物生长，并接管这一地带，被不断地扩展，恢复到它们原先的状态。

On the contrary ,the international expressions ofanarchism ,opportunism and revisionism are often taken as fantasies or expedients.

相反，无政府主义、机会主义和修正主义的国际主义形式则常常是一种空洞的幻想或即时的策略。

A touch-and-go SOEs' restructure would decrease a great deal of opportunistic cost, and it would facilitate the transition of governmental function and the growth of marketing mechanism in under-developed areas.

一次性迅速完成国有企业改制，可以减少大量的机会主义成本，促进欠发达地区政府职能的转换和市场机制的发育。

Not until the Tsunyi Meeting (the meeting of the Political Bureau at Tsunyi, Kweichow, in January 1935) did the Party definitively take the road of bolshevization and lay the foundations for its subsequent victory over Chang Kuo-tao's Right opportunism and for the establishment of an Anti-Japanese national united front.

只在到了遵义会议（一九三五年一月在贵州遵义召开的中央政治局会议）以后，党才彻底地走上了布尔什维克化的道路，奠定了后来战胜张国焘右倾机会主义和建立抗日民族统一战线的基矗

At the rear was an innovative combination transaxle with the gearbox, clutch, differential, and inboard-mounted drum brakes.

在后面是与变速箱，离合器，差的创新结合变速，和内侧安装鼓式制动器。

For more people can apprecaite and have the master work, there is reproduction painting appears in the market, the large various selection of paint,the high saturation of color plus the plentiful sfumato, to make the reproduction perfect copy and detail as original painting, so as to meet the requirment of amateurs who love art paintings,they do not need to pay high price to get classical paintings.

颜料色域广，色彩饱和度高，色彩层次丰富，图像色彩还原真实，能完美的复制原作，满足艺术爱好者欣赏，艺术爱好者们不用支付昂贵的价格就能拥有经典油画。