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学习胡希恕运用经方治疗哮喘的经验 被引量:8
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作者 陈海英 《内蒙古中医药》 2013年第7期80-81,共2页
学习胡希恕运用经方治疗哮喘的经验。胡希恕把哮喘的病因归纳为痰饮、瘀血,即所谓"宿根"。痰饮瘀血内伏,与外感、饮食、物理、化学、七情等诱发而致病。
关键词 哮喘 痰饮 瘀血 辩方证 胡希恕
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科龙电器舞弊案例剖析:以现金流量指标为起点 被引量:1
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作者 胡明霞 干胜道 《国际商务财会》 2014年第5期41-45,共5页
科龙电器舞弊案是近年来我国上市公司财务造假的典型案例。本文以现金流量表指标作为分析起点,分析科龙电器舞弊手段、舞弊深层次原因,并对防范上市公司财务舞弊提出监管对策。
关键词 舞弊 现金流量 辩方 集体诉讼 投资者法律保护
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会计舞弊私法治理浅探 被引量:1
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作者 颜永廷 《财会月刊(中)》 2009年第6期92-93,共2页
我国经济法律制度中重公权轻私权、会计违法行为的民事责任过轻、惩治会计舞弊的民事救济不足等现象仍然较为严重。本文从惩罚性民事赔偿、辩方举证、集团诉讼等角度就会计舞弊私法治理问题进行剖析。
关键词 会计舞弊 惩罚性民事赔偿 辩方 集团诉讼
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会计舞弊法律治理探析
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作者 颜永廷 《财会通讯(下)》 2010年第2期38-40,共3页
在新兴市场环境下,赋予企业更多自由裁量权的我国新会计准则体系,要反映管理层受托责任履行情况、提供决策有用信息,实现投资者保护目标,强有力的司法制度显得尤为迫切。本文从加重刑事责任、实施惩罚性民事赔偿、引入辩方举证以及集团... 在新兴市场环境下,赋予企业更多自由裁量权的我国新会计准则体系,要反映管理层受托责任履行情况、提供决策有用信息,实现投资者保护目标,强有力的司法制度显得尤为迫切。本文从加重刑事责任、实施惩罚性民事赔偿、引入辩方举证以及集团诉讼制度等角度,对会计舞弊治理问题进行了分析。 展开更多
关键词 会计舞弊 刑事责任 辩方 集团诉讼
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借鉴普通法系 保护中小股民 被引量:1
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作者 林俊光 《知识经济》 2009年第4X期15-15,共1页
文章从大陆法系与普通法系的差异写到中国证券法与国外优秀的证券法的对比,并论述中国证券法针对"保护中小股民的利益"这一话题展开讨论,提出建议。
关键词 券法 中小股民利益 辩方 默示民事责任
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The Oral Language as the Primary Medium Among Men
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作者 Laura Trujillo Linan 《Sociology Study》 2014年第9期774-782,共9页
Nowadays, language has gained great importance due to mass media which allows men to interact with other people anytime and anywhere. Some issues arise: Do media change the way we communicate? Are there any means in... Nowadays, language has gained great importance due to mass media which allows men to interact with other people anytime and anywhere. Some issues arise: Do media change the way we communicate? Are there any means in particular that can help people to communicate better? This paper finds the route for individuals to communicate better, understand each other, and promote values of both our society and culture demand. Three main issues are presented to reach this goal: Firstly, the platonic theory about names, if things are called by convention or by its nature. Secondly, three methods by which these names are used: the grammar, the rhetoric, and the dialectics. Lastly, how orality is a fundamental means for human communication. Each of these subjects will become arguments to support that dialogue is the most suitable and human way for men to communicate, because it gives the necessary tools to man to build himself according to his nature, that is to say, the search for the good and the rational perfection. 展开更多
关键词 GREEKS LANGUAGE orality trivium MCLUHAN
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Appreciation and Analysis of Traditional Chinese Painting's Freehand Brushwork Aesthetic Characteristics
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作者 Jingnan CHEN 《International Journal of Technology Management》 2014年第2期119-121,共3页
Traditional Chinese painting possesses its own unique artistic style in the world' s art circle. Compared with the western painting, the freehand brushwork characteristics are very significant in traditional Chinese ... Traditional Chinese painting possesses its own unique artistic style in the world' s art circle. Compared with the western painting, the freehand brushwork characteristics are very significant in traditional Chinese painting. In traditional Chinese painting, top priority is given to the expression of the creator's subjective interests, but not to the external colors and similar appearances. The masters in the world of traditional Chinese painting have always attached high importance to expressing the spirits with forms or appearance since the ancient times. In traditional Chinese painting, "similarity in form or appearance" and "similarity in spirit" are always dialectically unified with consciousness and unconsciousness, so that the art form with the "freehand brushwork" aesthetic characteristics is produced and significantly features Chinese spirit and oriental style. Also, the realm of art to express spirit with appearance is always pursued in traditional Chinese painting, and this is totally different from the "express appearance with appearance" in the western paintings. Moreover, expression is always stressed in traditional Chinese painting so as to express the feeling world of human using the "freehand brnshwork" aesthetics as the creation method. The "freehand brushwork" aesthetic characteristics of traditional Chinese painting are branded with a profound Zhuangzi philosophy. 展开更多
关键词 Traditional Chinese Painting Freehand Brushwork AESTHETICS
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Mass line and Ideological Education Research
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作者 Qingbin Liang Yanling Feng 《International Journal of Technology Management》 2013年第11期50-52,共3页
Politics adhere to the mass line; we should earnestly implement the mass line of the scientific method to the ideological and political work and adhere to the mass line. Above all, we should use the Marxist dialectica... Politics adhere to the mass line; we should earnestly implement the mass line of the scientific method to the ideological and political work and adhere to the mass line. Above all, we should use the Marxist dialectical materialism to guide practical work. Political work must be combined with the new practice; it should adhere to and constantly enrich and develop the principle of scientific method. Ideological and political education refers to the social or social group forming a certain ideology, political views and ethics, imposing purposeful, planned, organized influence on its members, so that they form a certain class or social group who need moral social practice. Ideological and political education is the study of people' s thinking, moral formation, and development patterns on people' s ideological and political education of the laws of science. 展开更多
关键词 PUBLISHER DESIGNING Lowercase letters.
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美国证券市场诉讼案件的举证制度探究
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作者 檀江来 《理论界》 2007年第8期227-229,共3页
对付证券市场的犯罪,特别是对付内幕交易的犯罪行为最大的困难就是举证。在美国,由于内幕交易涉及刑事犯罪,美国的法院要求控方举证,而不是辩方举证。美国检察机关在没有确凿证据的时候常常利用辩方在犯罪过程中的一些证词的瑕疵和程序... 对付证券市场的犯罪,特别是对付内幕交易的犯罪行为最大的困难就是举证。在美国,由于内幕交易涉及刑事犯罪,美国的法院要求控方举证,而不是辩方举证。美国检察机关在没有确凿证据的时候常常利用辩方在犯罪过程中的一些证词的瑕疵和程序上的手段来打击内幕交易。 展开更多
关键词 辩方 责任 联邦法院 SEC
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股权分割、公司业绩与投资者保护 被引量:74
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作者 宾国强 舒元 《管理世界》 CSSCI 北大核心 2003年第5期101-108,共8页
本文首先回顾了股权分割与公司业绩的相关文献 ,发现并没有一致的实证依据证明股权分割损害了上市公司的业绩。在此基础上 ,我们构建了一个更为广泛的上市公司1995~2001年的面板数据样本 ,对上市公司股权分割与公司业绩的关系以及公司... 本文首先回顾了股权分割与公司业绩的相关文献 ,发现并没有一致的实证依据证明股权分割损害了上市公司的业绩。在此基础上 ,我们构建了一个更为广泛的上市公司1995~2001年的面板数据样本 ,对上市公司股权分割与公司业绩的关系以及公司上市后的业绩变迁进行了实证的研究 ,结果发现:(1)公司的业绩与非流通股 (国家股、法人股 )比例呈显著的U形关系 ,非流通股独大或独小并没有对公司业绩产生不利影响 ,相反适度混合的股权结构对公司业绩是最不利的;(2)上市公司在上市后的经营业绩整体呈逐年加速下滑趋势 ,而股权分割的差异对该趋势无显著的影响。我们认为 ,把股权分割当成是中国股市问题的核心是具有误导性的 ,私有产权和全流通并不能消除股票市场的委托代理问题。我国股票市场问题的关键在于缺乏有效的投资者保护机制 ,无法对政府、大股东和管理层的剥削行为进行约束 ,导致市场诚信的丧失。在制度性缺失的环境中 ,不同性质的公司控制者的行为方式不会有本质上的差异。我们认为股权问题的解决必须以投资者保护为基础 ,在我国大陆法系的架构下 ,当务之急是推动立法保护私有产权的合法权益 ,并通过引入“集体诉讼”和“辩方举证” 展开更多
关键词 股权分割 经营业绩 投资者保护机制 上市公司 研究 非流通股 国家股 法人股 股权结构 股票市场 中国 政府 大股东 管理层 剥削行为 诚信 立法 大陆法系 辩方”机制 “集体诉讼”机制
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Mao Zedong's Dialectics in the Comparative Perspective of Chinese and Western Modes of Thinking
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作者 Wang Nanshi 《Social Sciences in China》 2011年第1期80-95,共16页
As the outcome of the encounter of Chinese and Western cultures and modes of thinking, Mao Zedong's dialectics contains considerable elements of traditional Chinese dialectics. Mao advocated differentiation between p... As the outcome of the encounter of Chinese and Western cultures and modes of thinking, Mao Zedong's dialectics contains considerable elements of traditional Chinese dialectics. Mao advocated differentiation between principal and secondary contradictions and between the principal and secondary aspects of a contradiction; but more importantly, he also emphasized that each can transform into its opposite under certain conditions and attached considerable importance to the "quintessence" of a contradiction, ideas which are alien to traditional Western dialectics. This makes Mao's dialectics distinctive, so that it constitutes a model of the integration (not without tension) of Chinese and Western patterns of thinking. A deeper understanding of this model will be of great benefit to the revival and development of contemporary Chinese philosophy. 展开更多
关键词 Chinese and Western modes of thinking Mao Zedong's dialectics traditional Western dialectics CONTRADICTION
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Variable sets method for urban flood vulnerability assessment 被引量:11
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作者 CHEN ShouYu XUE ZhiChun +1 位作者 LI Min ZHU XuePing 《Science China(Technological Sciences)》 SCIE EI CAS 2013年第12期3129-3136,共8页
On the basis of dialectics basic laws and mathematical theorems of variable sets,this paper proposes a variable sets method for urban flood vulnerability assessment.In this method,the comprehensive relative membership... On the basis of dialectics basic laws and mathematical theorems of variable sets,this paper proposes a variable sets method for urban flood vulnerability assessment.In this method,the comprehensive relative membership degree of multi-indices is represented by an index relative difference degree,which follows the characteristics of dialectical philosophy and mathematics.According to the quality-quantity exchange theorem,the relative difference degree of two adjacent levels(h and h+1),whose index standard interval values cross the boundaries,equals 0 in the urban flood vulnerability assessment.On the basis of the opposite unity theorem,the sum of relative membership degrees should be equal to 1 when indices lie in the adjacent degrees h and h+1.The variable sets method is proved to be theoretically rigorous and computationally simple.This paper takes 29 cities of Hunan province as an example to assess the urban flood vulnerability,and then compares the results from this newly developed method with the assessment results obtained from the fuzzy comprehensive evaluation and fuzzy set pair analysis methods. 展开更多
关键词 variable sets urban flood VULNERABILITY ASSESSMENT
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