From Perspectives of Professional Judgment to See Accounting Education Reform in China's Universities

随着我国会计标准与国际惯例的接轨,越来越多的会计事项需要会计人员的职业判断来进行处理,会计人员职业判断水平的问题日显紧迫。通过对调查问卷结果的分析得出:目前我国传统的教育模式存在诸多问题,已不能适应会计专业学生职业判断能力培养的需要,需要对其进行全面的改革,会计专业学生职业判断能力的培养应贯穿于教材、教学和实践等各个环节中。Along with accounting standard coming close to international convention in China,more and more accounting professional judgments are needed to deal with transactions,which urge to enhance the ability of accountants' professional judgments.By analyzing the results of the questionnaire,the paper concludes that there are so many problems existed in Chinese traditional education mode that it is hard to adapt the need of training accounting students' ability of professional judgments.Thus the paper proposes that the training of accounting students' professional judgments should be integrated in every chain of textbooks,lecturing and practices.黑龙江省教育科学“十一五”规划课题(课题编号HGG236)的阶段性研究成

Moving Change of Hospital-patient Relationship During Medical Service

医患关系是一个动态变化的过程,是一个互动的过程。本文探讨病人在就医的不同阶段与医疗机构之间所发生的法律关系,并指出医疗机构应注意的相关问题。Hospital-patient relationship is changing and mutical.In this article law relationship with different progress was discussed and some advice was recommended to prevent medical staff from malpractice

空间点集自动概括方法的优化设计

在考虑空间点集整体结构的前提下,从系统的观点和人类视觉的角度出发,把空间点集划分成三个子集:边界点子集、聚集中心子集和内部点子集。对于边界点子集采用并改进Delaunay三角网方法确定边界点以及边界点的取舍;对于聚集中心,采用模糊聚类分析方法确定中心点子集的组成。最后在确定边界点子集和聚集中心子集的前提下,设计内部点子集自动化简的最优化方法

The Deficiency of Legal Responsibility in Accounting Information Distortion

会计信息失真造成经济秩序混乱,不但影响市场经济的正常运行,而且损害了国家和投资者的根本利益。大量事实表明,会计信息生产、披露和监督过程中之所以存在违法行为,无不与巨额利益的诱惑相关,是主观上的有意所为。因此,通过完善会计信息失真的法律责任来制约人为因素的影响,保证会计信息质量就显得尤为重要。The distortion of accounting information may cause disorderly economis operation,which can not only influence the normal market economy,but also demage the national and investor's benefit.The surrey indicates that in the process of accoanting information providing,publicising and governing,these illegal acts are all related to the huge temptation of benefit as a result of subjective mind.The paper suggests that the legal responsibility should be strengthend to regulate the artificial elements causing distorted accounting information so as to eusure the quality of accounting information.黑龙江省教育厅海外学人项目阶段性研究成果,课题编号1151hq02

乌鳢一个养殖群体中性别连锁AFLP标记的筛选

许多经济鱼类的雌雄个体生长和成体规格存在明显的差异，性别控制在这些鱼中往往能产生很高的经济效益吧例如全雌鲤鱼的培育和全雄罗非鱼的培育。最近，在全雄黄颡鱼的培育方面，我们实验室开发出了若干与黄颡鱼性染色体相连锁的DNA标记

乌鳢一个养殖群体中性别连锁AFLP标记的筛选

许多经济鱼类的雌雄个体生长和成体规格存在明显的差异，性别控制在这些鱼中往往能产生很高的经济效益吧例如全雌鲤鱼的培育和全雄罗非鱼的培育。最近，在全雄黄颡鱼的培育方面，我们实验室开发出了若干与黄颡鱼性染色体相连锁的DNA标记

Dynamic Change of Physician-Patient Relationship Legally during Medical Service

医患关系是一个动态变化的过程,是一个互动的过程。本文探讨患者在就医的不同阶段与医疗机构之间所发生的法律关系,并指出医疗机构应注意的相关问题。Physician-patient relationship is a process of dynamic change, and also of interaction. In this article legal relationship of patient with medical service institution during different stages of the visiting was discussed, and some relevant issues that medical staff should pay to was recommended

Perceptions and pedagogic approaches in English and Putonghua : the case of business communication

English has long been regarded the international language of business. However, with more and more people seeking employment in the Chinese business world, ‘Business Chinese’ is also becoming increasingly important. This is especially true in post-colonial Hong Kong, where many business people readily embrace the need to communicate well, particularly in spoken Chinese. This study aims to explore two central questions as they relate to teachers and learners of Business Communication in both English and Putonghua at the Hong Kong University of Science and Technology: - How do Hong Kong students perceive the study of English and Putonghua with regard to Business Communication courses? - What types of classroom activities do they prefer when taking these classes

Influence of Salinity on Toxicological Effects of Cadmium:A Case Study on Oyster Crassostrea gigas

Cadmium (Cd) contamination is a severe problem in the Bohai Sea (China),especially in the estuarine and coastal environments with low salinity.In this study,adult oysters Crassostrea gigas were exposed to 4 doses of Cd (5,20,80 and 240 mug·L~(-1)) at either normal (31.4 psu) or low (15.7 psu) salinity for 7 days.The potential impact of low salinity on the toxicological effects of Cd was investigated by measuring the variations of Cd and essential elements and biomarkers.After exposure to Cd,Na and Mg contents in the gills were significantly increased,and a significant interaction between Cd and low salinity on the change of K contents was identified.The increases in enzymes related to oxidative stress and energy metabolism were observed after exposure to the combined Cd and low salinity.What is more,the Cd-induced toxicological effects were affected by low salinity,manifested by the significant interactive effects on the malondialdehyde (MDA) contents and isocitrate dehydrogenase (IDH) activities.Further integrated biomarker response (IBR) analysis showed that the adverse effect of Cd on oysters was exacerbated with the increase of exposure concentration.The combined effect of Cd and low salinity was much greater than that of single Cd exposure,indicating that low salinity aggravated the toxicological effects of Cd on oysters.Therefore,the impact of low salinity on the toxicity of environmental contaminants should be fully considered to comprehensively evaluate their environmental risks in the coastal zones