An Empirical Analysis on the Dissimilation of Independent Audit Relationship

Under the situation where the ownership is split up, existing shareholders might occupy potential shareholders＇ interests, and similarly, controlling shareholders might occupy the interests of minority shareholders. This is called interests entrenchment effect, which leads to the dissimilation of independent audit relationship. That is to say, existing shareholders and controlling shareholders have the probabilities to utilize auditing commission to manipulate audit opinions with the purpose of interests entrenchment, which forces auditors who should be independent ＂third party＂ to become audit clients or accessories of ＂interests coupling between audit clients and auditees＂. According to the argument above, this paper proposes the owners＇ interests entrenchment hypotheses. It also proves that existing shareholders occupy potential shareholders＇ interests, and controlling shareholders occupy minority shareholders＇ interests on the basis of the data of A-share companies in Shenzhen and Shanghai Exchanges.

The Space Dissimilation of Stakeholders' Environment Cognitive and Behavior Preference Response in the Area from Returning Fazing Land to Grasslands

The cognition and attitudes of resources environment affect environmental behavior of behavior subject,the changes of attitude and behavior become one of the key factors of influencing harmonious and healthy development of ecological environment. With PRA survey method for obtaining questionnaire data and based on behavior geography and social psychology theory,farming-pastoral,dry grassland,desert grassland, typical project village alpine grassland of returning fazing land to grasslands as an example,with main body cognitive perspective of the aid of resources,the article analyzed space dissimilation of stakeholders environmental cognitive and behavior preference response in the area of returning grazing land to grasslands from ecological environment from policy environment,ecological environment and family economic environment aspects. The results showed that： stakeholders judgment of Grassland degradation in different ecological function area had obvious regularity,the cognitive proportion of Grassland degradation gradually increase from farming-pastora to alpine savanes. The satisfaction from returning grazing land to grasslands showed a changing tendency of reversed U. stakeholders had more strongly negative cognition in the area of dry steppe and desertsteppe. From farming-pastoral to alpine savanes,the economic environment tend to worse situation. Negative environmental behaviors tend to increase,Positive behavior on the contrary.

Failure mechanism and infrared radiation characteristic of hard siltstone induced by stratification effect

The deformation in sedimentary rock induced by train loads has potential threat to the safe operation of tunnels. This study investigated the influence of stratification structure on the infrared radiation and temporal damage mechanism of hard siltstone. The uniaxial compression tests, coupled with acoustic emission(AE) and infrared radiation temperature(IRT) were conducted on siltstones with different stratification effects. The results revealed that the stratigraphic structure significantly affects the stress-strain response and strength degradation characteristics. The mechanical parameters exhibit anisotropy characteristics, and the stratification effect exhibits a negative correlation with the cracking stress and peak stress. The failure modes caused by the stratification effect show remarkable anisotropic features, including splitting failure(Ⅰ: 0°-22.50°, Ⅱ: 90°), composite failure(45°), and shearing failure(67.50°). The AE temporal sequences demonstrate a stepwise response characteristic to the loading stress level. The AE intensity indicates that the stress sensitivity of shearing failure and composite failure is generally greater than that of splitting failure. The IRT field has spatiotemporal migration and progressive dissimilation with stress loading and its dissimilation degree increases under higher stress levels. The stronger the stratification effect, the greater the dissimilation degree of the IRT field. The abnormal characteristic points of average infrared radiation temperature(AIRT) variance at local stress drop and peak stress can be used as early and late precursors to identify fracture instability. Theoretical analysis shows that the competitive relationship between compaction strengthening and fracturing damage intensifies the dissimilation of the infrared thermal field for an increasing stress level. The present study provides a theoretical reference for disaster warnings in hard sedimentary rock mass.

Cultural Fusions and Conflicts in Kong fu Panda' Translations

Nowadays,cultural fusions and conflicts have become a hot issue.People do not know why they have so many influences,especially in the films’translations;the fusions and conflicts even have a new image.Follow some experts’footprints;I will analyze the cultural fusions and conflicts that appear in films’translations.As everyone knows,Assimilation and dissimilation are very common when we translate the lines.I will analyze a famous film,Kong Fu Panda,everyone likes films,so everyone in the world can feel this strong impact.To anyone who likes enjoying films,the translation of the lines can make a great difference on them.Films produced by foreign countries can be difficult to understand if the lines refer to some local cultures.From this point,how to deal with the cultural factors is a problem we meet.Generally speaking,as the same to other literary translations,the cultural factors in films’translations are difficult to control.To some degree,whether the understanding of the words is right or not is determined by one's knowledge of the relevant cultural factors.If the translators lack the comparable knowledge of different cultures,it is totally a blank to have a correct understanding and expression.