期刊文献+
共找到3篇文章
< 1 >
每页显示 20 50 100
从审计师的代理人性质审视虚假财务报告的防范 被引量:3
1
作者 郝振平 林薇 《审计研究》 CSSCI 北大核心 2002年第4期12-17,共6页
审计师在防范虚假财务报告产生方面本应当发挥出应有的作用 ,但由于其具有代理人性质 ,使得审计师只有在一定的条件下才能发挥防范作用。这个条件就是要有对审计师的检查和报告行为进行核查和监控的机制。本文通过所有者 -经理人 -审计... 审计师在防范虚假财务报告产生方面本应当发挥出应有的作用 ,但由于其具有代理人性质 ,使得审计师只有在一定的条件下才能发挥防范作用。这个条件就是要有对审计师的检查和报告行为进行核查和监控的机制。本文通过所有者 -经理人 -审计师的合约关系模型分析 ,探讨了在达到所有者、经理人、审计师各自效用最佳均衡状态下所有者应当保持的核查和监控机制问题。据此 ,本文认为市场经济中应从所有者的角度建立并不断完善审计监管体制 ,这是防范虚假财务报告产生的重要环节。 展开更多
关键词 审计师 代理人性质 虚假财务报告 防范作用 合约关系模型 监控机制
下载PDF
GAP-43 Expression and Pathological Changes of Temporal Infarction in R.ats and Effects of Batroxobin 被引量:4
2
作者 吴卫平 管兴志 +1 位作者 匡培根 张小澍 《Journal of Traditional Chinese Medicine》 SCIE CAS CSCD 2002年第1期42-46,共5页
To study the changes of the expression of growth-associated protein-43 (GAP-43) and pathology in temporal infarction of rats photochemically induced and the effects of batroxobin. METHODS: Immunohistochemical techniqu... To study the changes of the expression of growth-associated protein-43 (GAP-43) and pathology in temporal infarction of rats photochemically induced and the effects of batroxobin. METHODS: Immunohistochemical technique and hematoxylin-eosin stain was used to show the changes of the expression of GAP-43 and pathology. RESULTS: In infarction group, GAP-43 expression was markedly increased on the infarction and surrounding tissues at 24 h cerebral infarction. The expression reached peak level at 72 h after cerebral infarction and was decreased at 7 d after cerebral infarction. However, in batroxobin-treated group, GAP-43 expression was increased and the pathological changes were much slight as compared with infarction group. CONCLUSION: The expression of GAP-43 increases in infarction of temporal neocortex and batroxobin promotes the expression of GAP-43 and ameliorates the pathological changes in infarction of temporal neocortex. 展开更多
关键词 Animals BATROXOBIN Brain Infarction Fibrinolytic Agents GAP-43 Protein Male NEOCORTEX Random Allocation RATS Rats Wistar Temporal Lobe
下载PDF
Luminescent properties dependence of water-soluble CdTe quantum dots on stabilizing agents and reaction time
3
作者 李峥 汪勇先 +1 位作者 张国欣 韩彦江 《Journal of Central South University》 SCIE EI CAS 2010年第6期1148-1154,共7页
The influence of stabilizing agents and reaction time on the luminescent properties of water-soluble CdTe quantum dots(QDs) was discussed.The thioglycolic acid(TGA)-CdTe ODs were characterized by TEM,XRD and FTIR.It i... The influence of stabilizing agents and reaction time on the luminescent properties of water-soluble CdTe quantum dots(QDs) was discussed.The thioglycolic acid(TGA)-CdTe ODs were characterized by TEM,XRD and FTIR.It is found that larger-size QDs can be synthesized more easily when L-cysteine(Cys) or golutathione(GSH) is chosen as stabilizing agent and TGA is proper to prepare highly luminescent QDs because of the effect between Cd2+ and sulfhydryl group.Furthermore,the absorption wavelength,full width at half maximum(FWHM),stokes shift,photoluminescence(PL) quantum yield and PL stability of TGA-CdTe are strongly dependent on reaction time,in which the absorption wavelength changes against reaction time with an exponential function.The TGA-CdTe QDs prepared at 2 h possess more excellent luminescent properties. 展开更多
关键词 CdTe quantum dots stabilizing agent reaction time luminescent property
下载PDF
上一页 1 下一页 到第
使用帮助 返回顶部