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1.
电火花高速加工机床是专为解决各行业深小孔加工难题而设计。本文通过对电火花小孔高速加工机床术语和精度检验、参数要求2项国家标准与JB／T10330．2—2004和JB／T10330．3—20042项标准差异的对比,对标准中要素的确定进行了阐述。望能为相关专业人员更好地理解标准和对产品质量的监控提供指南。 相似文献
2.
WANDA A. WALLACE 《Accounting Perspectives》2005,4(2):301-320
The rules versus principles debate and the vital importance of context ‐ the circumstances‐specific nature of judgment ‐ are at the heart of Ross Skinner's suggestion for an “interpretation panel\". International considerations and developments involving governance and regulation have created imbalances in power, expertise, and impartiality, increasing the importance of and need for such a panel. This analysis considers the nature of the problem, how professional judgment has been characterized, and why a panel would be appropriate to address, among other concerns, the audit committee's dilemma when accounting disputes arise. Evidence is provided that management turnover is higher in cases involving multiple restatements, governance problems, or regulators' sanctions. Although, intuitively, management turnover is likely to be associated with widely publicized restatements, some patterns suggest that it is a function of entity size, scope of management changes considered, and the manner in which the restatement was identified. Specifically, an identifiable source of discovery, as well as external involvement, is associated with a greater propensity for management change. In contrast, restatements linked to changes in available guidance from regulators are less likely to result in such turnover. One implication is that effective control design and monitoring to facilitate internal discovery of errors can decrease the likelihood of multiple restatements and reduce fault finding that leads to management change. The judgmental nature of restatements suggests that an infrastructure supporting “right‐mindedness” does have merit. An interpretation panel would increase the feasibility of principles‐based standards, facilitating timely resolution of accounting‐associated disputes and thereby enhancing the information environment underlying the allocation of capital. 相似文献
3.
建国七十年来企业会计改革在社会主义建设中纵横捭阖,在改革开放中创新开拓,交织出中华民族伟大复兴棋局中的会计经纬。随着新中国七十载时代变迁和历史沉淀,企业会计改革发展持续释放出影响深远的力度、深度与温度,焕发出蓬勃的制度生命力与广泛的理论影响力。站在新的历史方位上,以马克思实践唯物主义为逻辑起点,以我国企业会计改革发展历程为研究基础,钩沉与梳理七十载企业会计改革发展演进脉络,探索与诠释七十载企业会计改革发展理论内涵,以期进一步丰富和发展中国特色企业会计理论与方法体系,推动企业会计改革发展更好地服务新时代经济社会进步。 相似文献
4.
在行政处罚案例的审判实践中,已经形成\"援宪说理\"的四种具体方式:公民附带违宪、政府附带违宪、基本权利限制以及单纯合宪认定。尽管此种援引宪法活动与规范主义的法律方法、宪法理论存在诸多扞格之处,但亦十分生动地展示了一幅行政处罚规范合宪性解释的\"中国式图景\"。在规范层面,行政处罚规范的合宪性解释应遵循一套符合既有法学方法论并逻辑严谨的方法,特别是在选择正当的宪法规范面临原则（价值）冲突时,应经由个案中之法益衡量加以解决;至于运用界限,解释者应对行政处罚规范的文义限度有充分自觉,其运用亦不得与行政处罚法定原则相抵牾。 相似文献
5.
仿制药专利挑战机制是我国药品专利链接制度的核心环节。在现有规范体系下进行制度构建,存在同现行《专利法》抵触的问题,通过立法或释法活动化解这种冲突具有必要性。在解释学范式下对仿制药品专利挑战侵权拟制、侵权解释两种立法进路进行推演和反思,并辅之以制度体系、国际比较、法律政策、经济分析等视角,可得出拟制进路更为可行的结论。在拟制进路下进行制度构建,应遵循法律拟制技术规范,并妥善处理制度配套问题。 相似文献
6.
李晓翾 《保险职业学院学报》2011,(5)
2010年我国保险行业实施《企业会计准则解释第2号》后,在保费收入的会计确认上发生了重大变化,要求保险公司对签订的再保险保单进行重大保险风险测试。重大保险风险测试对再保险保单的影响重大,本文主要阐述重大保险风险测试问题的提出以及主要测试方法,并从实务角度出发,分析我国的重大保险风险测试规定对临时再保险、非比例合约再保险和比例合约再保险等再保险保单定价的影响。 相似文献
7.
郑泽宏 《武汉市经济管理干部学院学报》2014,(4):94-96
莫言的＂诺奖＂演说,不仅详实回顾了自己由一个饱受饥饿的穷孩子成长为一名作家的人生历程,还详略有别地介绍了自己的主要作品;同时,将个人独到的文学理念和宝贵的创作经验穿插其中,使得人生历程→文学作品→文学理念和创作经验,既一脉相承,又水乳交融;最后以三个含蓄的故事,给自己的文学创作画龙点睛。平实中寄寓深刻,质朴里蕴含真知,这便给从事文学创作的人们,以诸多耐人寻味的启示。 相似文献
8.
The concept of interpretation denotes on-site education while people engage in a guided nature-based activity. The literature suggests that interpretation influences conservation intentions but does not reveal whether the effect is constituted by interpretation or by other aspects of the guided activity. This study examined the effect of interpretation on conservation intentions on top of a wildlife viewing tour without interpretation, and differentiated among interpretation contents. In a field experiment among whale watchers, four interpretation conditions were implemented: (1) no interpretation (control group), (2) knowledge content, (3) responsibility content, and (4) emotion content. Whale conservation intentions were measured before and after the whale watching experience. The results indicate that interpretation has an effect on whale conservation intentions. The effect of emotion interpretation was larger than were the effects of knowledge interpretation and responsibility interpretation. Incorporating emotional messages, then, could contribute to successful interpretation in terms of promoting conservation among tourists. 相似文献
9.
刑法的法典化或者再法典化必须贯彻罪刑法定之刑法明确性原则,核心刑法条文一般应以非专业人士能够理解的语言进行表达,也即刑法典设置构成要件使用的字句所表达文义须符合该字句的“通常含义”。同时,司法解释不能跳出刑法条文文义设定的框架。关于刑法文义之内涵界定,应区分“可能含义”与“通常含义”。司法解释一般情况下不应突破刑法条文的“通常含义”,即使存在惩罚必要性,也不能突破“可能含义”。鉴于对“可能含义”与“通常含义”的判定存在固有的障碍,为了提升刑法典条文的可理解性以及刑法典条文“文义”对司法解释限制的透明度,在确定“可能含义”与“通常含义”时,应适时地引入法律语料库语言学技术,增强“可能含义”与“通常含义”判断过程中的可视化说理,以此提升立法的科学性以及司法解释创设过程中的说理性与客观性。 相似文献
10.
立法规定在合理范围内处理已公开个人信息豁免同意,“已公开”作为豁免同意规则的合法处理事由,但是个人（信息主体）明确拒绝的除外,以及“对个人权益有重大影响的”还需取得个人同意,以此为基点形成了耦合式、层次化但遵循了平衡逻辑的规则体系。一方面,规则体系表达了调和个人信息自决和适当必要保护、个人利益与公共利益、同一保护和差异保护、保护成本与流通收益的期许;另一方面,由于规范构成要件因素具有不确定性,规则体系内部以及与外部关系尚处于“混沌”状态。要解决此问题,须以“合法处理事由”为切入点,在明确规则体系内部关系及各要件意蕴的基础上厘清“已公开”“在合理范围内处理”“个人明确拒绝”“对个人权益有重大影响”与相关规范构成要件因素之间的关系,进而调适处理规则体系,使之协调统一。 相似文献