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为什么选择会计准则制定的影响因素分析为课题?

2023-05-19 19:27:57
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内容摘要

会计准则中的重心是会计准则的制定,然而要制定出正确的会计准则必须分析会计准则制定的影响因素,要从不同得角度去分析,会计准则具有显著的经济后果,其制定应当考虑利益相关者的承受力与外部环境。会计准则作为会计核算的技术标准、信息披露的操作规范和会计工作质量控制的准绳,一般由权威机构制定和发布,从而具有鲜明的导向性和制度刚性。面对会计国际化的大趋势,我们应该思考如何结合我国经济发展的阶段性,选择怎样的准则制定战略,谋求准则制定的全局性、系统性和稳定性。在这种背景下,选择什么样的准则制定基础,对于准则制定的整体推进有着重要意义。准则体系的建立是一个系统工程, 政治 、经济和 法律 框架对准则体系的建立有着重要影响,准则制定显然无法超越制定环境而独立发展。随着我国市场化进程的加快,我国会逐渐建立起以市场经济为导向的会计准则体系。在经济全球化和资本市场发展的前提下,各国会计准则有趋同倾向,因此,关注会计国际化进程中的变化,对我国会计准则体系建设应该有所帮助。本文将以会计准则的制定为基础,从会计准则制定的影响因素着手,对我国会计准则制定的现状和问题进行研究,并提出相应的建议与措施,以及为会计准则质量的提高提供有益的参考。

关键词:会计准则;会计准则的制定;影响因素分析

Abstract

The focus of accounting standards in the formulation of accounting standards is, however, to work out the correct analysis of accounting standards must be the impact of accounting standard-setting factors, from a different perspective to the analysis of accounting standards has significant economic consequences, the development of stakeholders should be taken into account the affordability and the external environment. Accounting Standards as the technical standards for accounting, information disclosure and accounting practices of quality control criterion, in general by the authorities to formulate and publish, in order to have a clear direction and rigid system. Accounting of the face of the general trend of the international, we should consider how to combine China"s economic development stage, select the criteria for how to develop strategies and

导 论

会计准则中的重心是会计准则的制定,然而要制定出正确的会计准则必须分析会计准则制定的影响因素,要从不同的角度去分析,会计准则具有显著的经济后果,其制定应当考虑利益相关者的承受力与外部环境。会计准则的经济后果,是指各种财富的转移是既得利益在不同社会利益集团之间的重新分割,而这种“社会性后果”的表现是会计报告对企业、政府、工会、投资人、债权人决策行为的影响,更具体的表现就是一个公司会计政策的选择对其市场价值产生的影响。如果忽视经济后果,将不能确定需要颁布准则的问题领域,会计准则制定过程中既应考虑到其实施后可能产生的经济后果,也应将生产会计信息的成本以及会计准则施加给企业的契约成本考虑进去,这样才可以为企业的生产经营活动提供良好的保障条件,避免企业因技术性违约而造成不必要的损失,有利于协调和均衡各个集团的利益。政府虽然同时具有产权利益主体和会计准则制定者的双重身份,它在考虑会计准则的经济后果时却不能一味强调其自身的利益,它必须通过会计准则协调各经济主体的利益,使之达到均衡和总体的效益最佳。有利于我国会计准则的实施。因为会计准则经济后果的客观存在性,如果会计准则制定者考虑会计准则可能产生的副作用,而且对可能产生的后果进行研究,并预计执行会计准则的好处又将胜过可能的不利影响,那么颁布的会计准则所遇到的压力就会大大减轻。因此,准则制定者应将注意力集中在其专业技能被认可的领域,同时要尽量使会计准则对经济和社会造成的负面影响减至最小。本文将以会计准则的制定为基础,从会计准则制定的影响因素着手,对我国会计准则制定的现状和问题进行研究,并提出相应的建议与措施,以及为会计准则质量的提高提供有益的参考。

一、会计准则制定的影响因素分析

1、会计准则的涵义

什么是会计准则?至今国内外会计界看法不一,尚未形成统一的定义,从国外经验来看,会计准则主要是指财务会计方面的准则,不包括其它方面,但结合我国情况,由于我们把会计看成是经济管理的重要组成部分,因而会计准则也不能不考虑会计核算以外的会计工作,但目前主要是指财务会计准则。所以,对于会计准则的定义,综合起来,可以归纳为:“它是会计实践的经验总结,是进行会计核算的规范,是处理会计业务的准绳,也是指导会计工作的理论思想。”这样表述,比较全面,并且突出了重点既考虑了财务会计准则的内容,也考虑到将来建立管理会计准则的情况。由此可见,有了会计准则,对于会计人员来说,在会计核算和会计监督中就有了一个明确的方向和统一的要求,便于会计人员独立思考和处理问题,有利于加强会计工作的统一性。会计准则也是各单位核算财务收支、确定经营成果和编制会计报表必须遵守的规则,有了会计准则,各单位的会计报表和经营成果就有了一个共同的核算基础,便于检查分析和相互对比,有利于提高经营管理水平。会计准则还是检查和衡量各单位会计工作好坏的尺度,有了会计准则, 审计 人员就有了统一的依据,有利于对被审计单位的会计工作作出恰当的评价。总之,会计准则是会计实践的经验总结和理论指导,也是会计理论体系的一个重要组成部分。我国会计准则制定主体是财政部会计司下的会计准则委员会。

2、会计准则制定的影响因素分析

(1)政府干预

政府干预为会计准则提供了选择空间并影响了会计准则变迁的进程和方式,政府干预可能有助于准则变迁,也可能起到根本性的压制作用。会计准则不但具有 经济后果,甚至还会影响宏观经济的运行,所以在制定新的会计准则时,政府不得不对其可能产生的经济影响做一下评估,或干脆直接通过有关权利机构介入。对于以法国为代表的政府主导型会计准则制定模式,更是表现突出。就是以民间团体为主导的会计准则制定模式的美国,也不例外的不时对新会计准则的出台进行干预。例如,1962年美国岁入法案规定,如果企业进行指定项目的投资(这种投资目的在于技术更新),就可以豁免一定比例的税金。此法案出台的目的主要是为了促进当时美国的经济持续增长。但是,会计准则委员会基于权责发生制的考虑,要求用“递延法”加以反映。显然,这种 方法削弱了岁入法案的刺激效应。当时的肯尼迪政府通过对SEC施加压力,迫使其发布了第96号会计文告集(ASR NO.96),规定上市公司遵守“递延法”(deferral)和“流尽法”(flowthrough method)。除此之外,后来的企业合并中的权益结合法、商誉是否摊销、石油天然气行业废井成本的处理、 研究与开发费、外币折算等,都受到政府或多或少的干预。

(2)会计准则制定的效益成本比

会计是一种降低交易费用的制度安排,在会计的制度变迁过程中,更应该遵循成本效益原则。在经济全球化形势下,会计国际化能够降低交易参与各方的交易费用,减少各国重复制定准则所需的费用,降低国际证券市场的监管、协调等费用。但是,会计国际化对于经济不发达、市场基础较差的国家或地区来说,可能就是一种负担,因会计国际化导致巨大的转换成本。因此,会计国际化必须进行权衡,尽量减少会计国际化的负面影响。欧盟之所以要求从2005年起,欧洲所有上市公司都要提供按照国际会计准则编制的合并报表,主要原因之一就是直接采用国际会计准则所花费的成本比欧盟自己制定一套准则的成本更小,并且欧盟内的不少国家原来是国际会计准则委员会成员,采用国际会计准则的阻力较小。

每一项能够带来收益的会计准则都需要耗费成本。准则设计的成本是决定准则制定的一个很重要的因素,准则从潜在安排变为现实准则安排的关键就是准则安排实施中预期成本的大小。若准则制定的成本相对收益来说越小,则制定越充分。反之,制定的成本使的效益成本比变得不再合理,供给就会出现不足。

(3)会计理论的发展

科学技术的发展、知识存量的多少直接影响着会计准则的制定。关于会计理论和会计准则的关系,佩顿和利特尔顿认为,会计理论应当是一个内在协调、联系紧密、逻辑一致的理论体系,可以被压缩成准则的形式。我国学者陈今池在《西方 现代会计理论》中也把会计准则作为了会计理论的一部分。刘峰教授在《会计理论——关于财务会计概念结构的研究》中也把会计准则作为了一项重要 内容进行了阐述。会计准则的供给需要恰当、合理的会计理论的指导。没有会计理论的指导,我们的会计准则就可能会出现一些 问题。会计理论是对实践比较系统的认识,是一种规律性的认识,它能反映会计发展的历史、会计发展的规律,也能预测会计发展的未来。即使会计准则是总不免带有现实和历史的色彩,但在理论指导下可以做出协调。美国会计学会一直比较注重会计理论的研究,尤其是财务会计概念结构的研究。1964年,AAA专门任命一个建立基本会计理论报告委员会,针对如下问题展开研究:现在和未来会计的作用、性质和局限性;适合于综合会计理论报告的概念框架和将来研究结论付诸实践的可能性。从1978年到1985年,由后来成立FASB,陆续发布了六份“财务会计概念公报”,标志着美国财务会计概念结构体系的基本形成。这对美国现在会计准则的相对完备与高效起了很重要的作用。所以说,会计理论水平的发展程度,直接制约着会计准则的供给能力。

(4)现存的会计准则

现存的准则安排或者初始的准则安排具有强化或弱化新的准则安排的能力,即准则变迁中的惯性。根据诺斯路径依赖,一旦在起始阶段带来报酬递增的制度,在市场不完全、组织失效的情况下,会阻碍生产活动的 发展并会产生一系列与现有制度共存的组织和利益集团,那么这些组织和利益集团就会通过投资来加强现有制度,由此产生维护现存制度的 政治组织,从而使这种无效的制度变迁持续下去,会计准则作为一种正式制度安排同样会加强现存制度的路径依赖,因为沿着原有会计准则变迁的路径和既定方向前进总比另辟蹊径要容易。一旦一种会计准则形成之后必然会形成建立在这种制度基础上的利益集团。他们会不断加强对原有制度的路径依赖性,因此当在新的会计准则开始制定和实施之前必须要充分的考虑这种路径依赖 问题,因为它可能会为我们的会计准则制定带来很大的阻力。

(5)政府、民间团体的创新力

这在一定程度上制约了会计准则制定的水平和速度。会计准则的制定与创新最终表现为责任人的创新力上。政府作为会计准则制定的一个重要力量,它通过颁布与会计准则相关的 法律法规,来强制性对会计准则的制定做出规范,或者,通过专门的机构间接控制会计准则的制定工作,同时,政府还有自己专门的研究机构,来对会计准则的技术、经济后果等问题进行研究,但是,政府提供的会计准则有时候很难充分的代表各利益相关主体的利益。民间团体则恰恰能够满足这一点,能够更加广泛的征求不同利益集团的利益,使得会计准则的制定过程能够充分博弈,最广泛的达成一种均衡。它能够充分吸收优秀的学者专家参与准则的制定。但二者常常是联系在一起的,并相互补充,互相借鉴。会计准则的制定能力常常受到政府、民间团体的协调与融合水平和各自的创新能力制约。

(6)环境因素

社会经济环境的特殊性决定了会计准则的特殊性。名国社会经济环境差异的客观存在是各国会计准则各具特色的决定因素,而环境因素是多方面的。比如经济因素。经济因素不仅直接对会计准则的产生和发展起着重要影响,而且还通过对政治、法律、文化、教育等其他环境因素的影响间接地对会计准则产生影响。直接对会计准则产生影响的经济因素主要有经济体制、经济发展水平、企业资本来源、经济外向型程度和通货膨胀程度等;法律因素。 现代社会日益成为法制社会,在某些国家会计准则本身就是法律体系的组成部分,法律对会计准则的影响甚至超过经济因素。因而国家间不消除法律差异就无法消除会计准则的差异。西方国家的法律分为大陆法系和英美法系两大类。实行大陆法系的国家主要有:法国、德国、意大利、西班牙、荷兰、葡萄牙等欧洲大陆国家以及日本,实行英美法系的国家有:英国、美国、加拿大、澳大利亚、爱尔兰、新西兰等。这两大法系对会计准则的制定与实施有着广泛而深刻的影响。大陆法系和英美法的主要差异表现为:立法者的思维方式和工作方式不同。大陆法系强调法律条文的完整性、系统性和逻辑性,其法规具有成文的特点;英美加以注重对社会经济生活中出现的具体问题在法律上加以规定,且对前人的法律处置先例尤为关注,因而,法律多为先前法官所做的“判例”,具有“传统性”和“继承性”。法律结构不同。大陆法系的法律结构一般都包括基本原则和细则,从内容到体系包罗万象,自成一体,形式比较完整,内容比较严谨,条款比较原则;英美法系的法律结构是由许多形式不同、来源不一的法律集合而成的,判例法是该法系的显著特点。对社会经济活动的管制程度不同。实施大陆法系的国家政府往往借助于法律手段对经济活动进行全面的干预,整个社会的经济活动处于国家详尽而完备的法律管制之下,企业的自主权受到限制;属英美法系的国家,法律对经济活动的约束比较笼统、灵活,经济活动得以在比较宽松的条件下进行。法律环境的不同导致会计准则制定、实施等方面差异。英美法系的国家,法律中对会计的规定很少,会计准则通常是由国家和政府授权的民间组织来制订的,会计实务处理程序和 方法往往具有较大的灵活性和选择性,注重会计惯例,企业可根据自己的情况选择会计处理程序或方法。在实行大陆法系的国家里,会计准则通常以法律的形式颁布,具有指令性、强制性和统一性的特点,会计人员所 应用的会计准则,一般在政府的法律、法规(如公司法、商法、证券法等)中都有明确甚至详细的规定。此外,在实行大陆法系的国家中,财务会计与税务会计基本是一致的,而在实行英美法系的国家中,财务会计与税务会计往往是分离的。文化因素。文化一般泛指社会行为的习俗、风尚、价值观和道德观念等,在相同文化的社会里,人们有相同的价值观和信念,风俗习惯相同且对行为有认同之规范。著名学者何斯德认为,一国的文化模式的主要特征可以从以下方面加以反映:崇尚个人主义还是集体主义;权力距离的大小;对不明朗因素反应的强弱,阳刚还是阴柔。文化因素对会计准则的影响是多维、间接和不易改变的。

二、我国会计准则制定的现状

2005年,在一年多时间里,财政部完成了1项基本会计准则和38项具体会计准则的制定或修订工作,中国注册会计师协会完成了48项审计准则的制定或修订工作。财政部此次正式发布新会计准则和审计准则,标志着两大准则体系的建设工作大功告成。财政部宣布,将于2007年1月1日开始在上市公司实行新会计准则,同时在所有会计师事务所执行新审计准则。其中,会计准则由过去偏重工商企业的17项准则扩展到横跨金融保险农业等众多领域的39项准则,审计准则也有48项之多。

我国企业的经济活动变得更加复杂化和高级化,会计的服务领域也越来越宽。中国会计已逐步向国际会计惯例靠拢,但仍有一定的差距。通过同时发行A、B股的公司年度报告汇总出的两个利润数字的调整项目多达近百项。对这些差异进行粗略归类,涉及会计准则的大体概括为:坏账准备、待摊费用、递延资产、无形资产摊销、费用确认、收入确认、税项调整、资产重估等。其它差异中有的是由于特有的一些制度造成的,如计提职工福利基金等;有的可能是境外审计师是以他们执行的会计准则为代表的。当然也不排除有由于会计人员的素质或职业道德因素造成的差异。

中国会计准则在中国的实践首先体现在1985年发布的外商投资企业会计制度。1992年发布的《企业会计准则一基本准则》实现了我国会计模式由计划经济模式向市场经济会计模式的转换,是中国会计准则国际化的一个里程碑。在随后的16项具体会计准则和会计制度的制定过程中,始终注意借鉴国际会计准则,尽量实现与国际会计准则的充分协调。目前,采取中国会计准则编制财务报告的企业,在境内发行B股和到香港发行H股,按国际会计标准所要做的调整已经较少。尽管中国会计准则经过这些年的发展,在与国际会计准则协调方面已取得重大突破,但与国际会计准则之间依然存在着一定的差异,这些差异的产生有些是由中国特定的环境所决定的,也有一些是由于国际会计准则本身存在的技术性问题所造成的。因此,我们既要重视中国会计的国际化,又要重视其本身所具有的中国特色。

三、我国会计准则制定存在的问题

随着我国市场经济体制的建立和不断完善,宏观调控和对外开放的加强,企业经济活动国际化和多元趋势的加强,会计在社会经济生活中的地位日益提高。面对会计信息严重失真的环境,如何进行会计规范已经成为当前会计研究中的重要课题。而我国会计准则由于在研究和制定上起步较晚,存在很多不完善的地方。

1、政府主导的制定模式

政府主导的制定模式带来的问题简单说明如下:

(1) 由于政府模式的制度刚性,具有较为严格的立法程序,不易及时纠正和调整准则的内容,可能带来运行损失成本,扭曲后的准则又给重新讨论和修订带来更大的费用。

(2) 由于政府制定不以市场交易活动为基础,可能因信息“不完全”而产生时滞性和片面性,导致决策失误,社会资源配置成本上升。事实上,作为全社会经济管理和调控部门的政府机构,能否从众多的信息中得出关于社会经济运行的正确判断,能否完全、充分地了解市场需求,取得足够多的信息,把握市场规律,考虑到市场众多相关者利益,从而做出合理决策,值得怀疑。

(3) 收益与费用的不配比,不利于交易费用的控制。由于在政府模式下的制定成本属政府行政性支出,缺乏利益机制和效率机制,且制定时不得不考虑其社会公共目标,而收益的取得广泛地蕴含于市场交易活动之中,空间上不能配比,因而很难对制定成本加以控制。

(4)一统到底的制定方式妨碍了企业作为独立的商品生产者的自主经营活动,僵化、教条的处理方法,不能及时恰当地处理新的经济业务等造成的损失,纯粹以国家利益作为绝对产权保护倾向的统一制定来维系多元化利益关系的企业的运行,必然造成交易成本和制度成本过高,比如企业的其他一些利益关系人为了保护自身利益在企业内的安全与完整,要求企业在现行报表信息之外,重新提供他们所需要的信息,交易成本增加。

2、制定的程序

制定的程序带来的问题简单说明如下:

(1)会计准则作为一种制度安排,具有经济后果,即会计系统所生成的会计信息并不是抽象的数字,这些数字还代表了一定的经济意义,不同的数字将会有不同的影响。具体来说指会计报告将影响企业、政府、工会、投资人和债权人、员工的决策行为,受影响的决策行为反过来有的会波及其他相关方利益,使一部分人受益,另一部分人可能受损。经济和政治是难以区分的概念,经济人为实现自身利益,往往会利用政治手段。会计准则制定过程中的政治行为是经济后果的直接延伸。政府及其他权力机构、政治势力通过干预会计准则制定过程,强权博弈,强制通过、执行会计准则,以实现其自身目标,由于我国是公有制国家,国有企业在社会生活中占主导地位,而实际上,国有大股东常常缺位,法人治理结构不完善,现代企业制度处于起步阶段,企业利益最终承受主体是国家而不是具体个人,国企高层管理人员薪金与企业也即直接挂钩较少,缺乏游说会计准则制定的利益动机,相反利用内幕信息,获取个人暴利,会计信息失真严重,会计准则经济后果大打折扣。

(2)从机制上看,我国准则制定人员代表性不足,政府官员仅是政府及国有资本所有者利益代表,非国有主体代表的缺少使得他们的利益在准则中难以体现,也即只存在一方强势集团,而不是多方,准则表现出政府的一种制度安排,往往未尽博弈,这与现实生活中的权益主体日益多元化,多种经济发展形势是不相适应的,其公允、充分、相关性大打折扣。

(3)业务部门未参与到实际准则制定中,从征求意见阶段看表现出不公开、不透明。有关内容文件在颁布以前不会公布,且准则未考虑实际可能影响的相关方利益,未得到职业界普遍认可,颁布准则初衷与实际效果相差甚远,社会对此反响不大,利益受损人无法通过介入程序维护自己利益,甚至可能以违法方式达到目的,准则协调与配置资源目的未实现。

四、进一步完善我国会计准则制定的建议和措施

中国会计准则与国际会计准则的协调已取得积极进展,但由于中国特定的社会经济特征,中国的会计准则与国际化准则的协调过程仍很漫长。经过十多年向市场经济体制目标转变的会计改革,中国会计已逐步向国际会计惯例靠拢,但仍有一定的差距,美国或许并不是中国发展的偶像,比如在环境污染方面。但我们也不得不承认,国家的发展、行业的发展都更多的类似长跑,跑在前面的人,有后起者更多学习的要素。我们可以从美国国去会计的发展进程中看到我们现在的影子。因此,对比中美会计准则之间的差异可以使我们会计准则在国际化进程中少走弯路,尽快完善我国会计准则,尽早与国际接轨。

1、对我国制定模式的建议

从会计准则制定模式看,我国会计准则制定主体是财政部会计司下的会计准则委员会,具有绝对的权威性;而美国当今的会计准则制定机构是FASB,是一个代表各利益团体的民间组织。我国会计准则目标是侧重“政府利益”和“公众利益”的双目标指向;而美国会计准则目标只侧重于“公众利益”的单目标指向。我国会计准则是法的范畴;而美国其准则制定机构颁布的会计准则不具有任何法律约束力。我国会计准则的制定缺泛灵活性,不易及时纠正和调整准则的内容,可能带来运行损失成本,所以有如下建议能够在这种模式的制约下尽量减轻负面效果:

(1)应该设有一个财务会计咨询委员会,由30~40名来自 企业 、 教育 、投资和普通公众等各界人士组成。这些成员定期(每季度一次)与财务会计准则委员会的委员们商谈会计准则制定等问题。可以说这种制定安排可在相当程度上将各自利益集团的意见,传递给财务会计准则委员会。因此在会计准则委员会之外设立专家咨询委员会是非常有必要的,他们的职责与会计准则委员会成员不一样,会计准则委员会的成员有权表决最终对外颁布的会计准则,而专家咨询委员会成员应该以咨询者的身份从技术的角度参与准则的制定过程。专家咨询委员会成员的构成也应该是有代表性的,应该考虑与准则的研究和运用相关的重要部门,例如学术界、企业界、证券交易所、政府、财务分析师等。会计准则应该首先在这些专家中征求意见,使他们能够从自己专业的角度及时发表有价值和负责任的意见,从而保证会计准则的质量。

(2)建立相关的监督机制由准则的非相关利益人(如学术机构的专家)组成监督机构对准则制定过程和准则制定效率进行监督,并对准则的可能影响进行评估,从而对在准则制定过程中可能出现的利己现象做出最大的抑制。

2、对我国制定程序的建议

会计准则的制定程序看,我国会计准则制定程序具有保密性和依附性两特点,即保密性是指缺少多次征求环节,依附性是指过多地依赖政府机构。美国会计准则制定程序的特点是充分程序,即在准则制定过程中遵循一套完整。充分、严密和稳定的程序,以保证准则制定的独立性、公平性和公开性。我国企业利益最终承受主体是国家而不是具体个人,国企高层管理人员薪金与企业直接挂钩较少,缺乏游说会计准则制定的利益动机,相反利用内幕信息,获取个人暴利,会计信息失真严重,会计准则经济后果大打折扣。会计准则的制定过程应该是一个有多个利益相关集团参与的充分程序。其特点是公平、公正与公开,因此一份准则的出台需要经过反复酝酿、反复讨论,需要广泛征求意见,必要时应举行公开听证会或者将准则制定机构的有关会议向大众公开,尽量保证准则制定程序的公开、透明和民主化。所以在这种会计准则制定的程序下有如下几点建议可供参考:

(1)准则立项阶段,社会各界,特别是咨询组的成员等,都可以提出意见,经过甄别、筛选,确定列入核心专家组日程表的项目后即进入研究和准备阶段

瑞瑞爱吃桃

====== 最好详细些,光看标题不是很理解 ======

1自己为什么选择这个课题?

答:既然论文都出来了,前期也写过提纲给老师,这个问题自己应该清楚。

2研究这个课题的意义和目的是什么?

答:意义和目的,就是论文的开头、结尾提到的几点。

3全文的基本框架基本结构是如何安排的?

答:本文将以会计准则的制定为基础,从会计准则制定的影响因素着手,对我国会计准则制定的现状和问题进行研究,并提出相应的建议与措施,以及为会计准则质量的提高提供有益的参考。

4全文的各部分之间逻辑关系如何?

答:现状——理论分析、各国异同——本文结论。

5在研究本课题的过程中,发现了那些不同见解?对这些不同的意见,自己是怎样逐步认识的?又是如何处理的?

答:主要是和国际会计准则趋同中,保留了部分中国特色。如新会计准则与国际财务报告准则的趋同不等于相同。在关联方交易及其交易的披露、资产减值损失的转回、部分政府补助的会计处理上,新会计准则保持了“中国特色”。自己根据《企业会计准则讲解》《国际会计准则》等资料理解,在文中作为一个值得关注的方面处理。

6论文虽未论及,但与其较密切相关的问题还有哪些?

陈毓圭《会计准则讲座》是这方面比较权威的单行本,是担任中注协秘书长的他的论文专著,里面提及了一些问题,具体自己可以借来参考一下。

7还有哪些问题自己还没有搞清楚,在论文中论述得不够透彻?

同6

8写作论文时立论的主要依据是什么?

同6

总体来说,母本的水平也一般,建议借阅《会计准则讲座》润色一下。作者是具体负责整个制定过程的重要负责人。有些问题和思路更清晰。

南yi

2、对我国制定程序的建议

会计准则的制定程序看,我国会计准则制定程序具有保密性和依附性两特点,即保密性是指缺少多次征求环节,依附性是指过多地依赖政府机构。美国会计准则制定程序的特点是充分程序,即在准则制定过程中遵循一套完整。充分、严密和稳定的程序,以保证准则制定的独立性、公平性和公开性。我国企业利益最终承受主体是国家而不是具体个人,国企高层管理人员薪金与企业直接挂钩较少,缺乏游说会计准则制定的利益动机,相反利用内幕信息,获取个人暴利,会计信息失真严重,会计准则经济后果大打折扣。会计准则的制定过程应该是一个有多个利益相关集团参与的充分程序。其特点是公平、公正与公开,因此一份准则的出台需要经过反复酝酿、反复讨论,需要广泛征求意见,必要时应举行公开听证会或者将准则制定机构的有关会议向大众公开,尽量保证准则制定程序的公开、透明和民主化。所以在这种会计准则制定的程序下有如下几点建议可供参考:

(1)准则立项阶段,社会各界,特别是咨询组的成员等,都可以提出意见,经过甄别、筛选,确定列入核心专家组日程表的项目后即进入研究和准备阶段。此阶段研究和准备过程的公开性,不仅有利于社会各界较早地关注,参与到制定中来,也能让社会各界充分了解准则有可能带来的影响。在准则的研究和准备阶段,核心专家组和讨论和议后同时征求咨询委员会的意见后列入制定计划。经过核心专家组研究后提出草案提交评审委员会,同时向社会发布征求意见稿并收集意见,最后由评审委员会发布会计准则。对于会计准则的执行情况向核心专家组及时反馈,必要时提出修改和补充新准则的动议。

(2)加强会计理论研究,高质量的会计准则还必须建立在会计理论和财务会计“概念框架”的基础之上,从而保证各项准则之间内在一致和首尾一贯。美国等西方发达国家已相继建立了比较完善的会计准则“概念框架”,我国的《企业会计准则》也为我国制定“概念框架”建立了良好的基础。准则制定机构应该对会计问题进行认真思考,合理预期会计问题出现的时间及类型并研究 经济 环境对准则的影响,还应结合我国经济 发展 的需要从总体上安排准则制定计划,从而使具体准则制定工作有充分的时间考虑各方的意见和准则可能对各利害关系人的影响。

(3)积极采用 现代 互联网技术,增加准则制定的透明度,在形式上充分利用发达的互联网技术,事前公布议题,讨论结束后迅速发表相关公告。准则发布时,应发布结论基础,并公开发表少数派意见,在可能的情况下可举行听证会或以书面形式发表意见。

五、结论

高质量的会计准则本身应具有客观性、广泛性、公平性、效率性、完备性、科学性和可操作性。因此会计准则制定应考虑:会计准则的设计水平,即设计的会计准则必须考虑人们的道德水平、生产力水平、技术条件、社会文化心理、公众态度和执行成本等基本环境约束条件;会计准则的完备性、可识别性和可操性;制定程序的公允性。另外,会计准则制定还必须充分听取专家、社会公众的意见,同时考虑技术、信息、人员素质、管理水平、机构设置、实施细则、监督机制等相关执行条件的可能性,最大限度地保证会计准则的贯彻执行。

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2023-01-08 20:24:183

ability是什么意思

ability的基本意思是泛指做各种事情的“能力”。英语已经发展了1400多年。英语的最早形式是由盎格鲁-撒克逊人移民于5世纪带到英国的一组西日耳曼语支(Ingvaeonic)方言,被统称为古英语。中古英语始于11世纪末,诺曼征服英格兰;1476年,威廉·卡克斯顿将印刷机介绍给英国。并开始在伦敦出版第一本印刷书籍,扩大了英语的影响力。自17世纪以来,现代英语在英国和美国的广泛影响下在世界各地传播。通过各类这些国家的印刷和电子媒体,英语已成为国际主导语言之一,在许多地区和专业的环境下的语言也有主导地位,例如科学、导航和法律。主条目:古英语英语的最早形式被称为古英语或盎格鲁撒克逊语(公元550-1066年)。古英语是由一组北海日耳曼方言发展而成的,这些方言最初是由日耳曼部落(称为角羚,撒克逊人和黄麻)在弗里西亚,下萨克森,日德兰和瑞典南部沿海地区所说的。从公元5世纪CE,盎格鲁-撒克逊人定居英国的罗马经济,行政崩溃。到了7世纪,盎格鲁撒克逊人的日耳曼语在英国占据了主导地位,取代了罗马不列颠的语言(43-409 CE):古布立吞语,一个凯尔特语和拉丁语,被带到英国罗马人占领。
2023-01-08 20:24:316

营销中的4A模型

为了更好的理解消费者认知,心理学家谢思和西索迪亚提出了营销4A模型,即:acceptability可接受性、affordability支付能力、accessibility可达性、awareness知晓度。 一、acceptability 可接受性 指的是企业提供的产品超出消费者期望的程度,营销框架的设计要以可接受性作为根基。可接受性包含 功能与心理 两个层面,功能的可接受性通过“核心利益+可靠性”推动,心理的可接受性通过“品牌形象+包装+定位”来提升。如苹果的产品就是在可接受方面的典范。 二、affordability 支付能力 指的是消费者有能力与意愿购买产品的程度,包含 经济与心理 两个维度。经济维度考量消费者是否有能力支付,心理维度考量消费者是否愿意支付。如peachtree公司将其软件产品从5000美元的价格降到199美元,并采用收服务费时,客户的支付意愿增强,并提升了销售额。 三、accessibility 可达性 指的是消费者能够便捷的获取产品的程度,包含 可得性与便利性 两方面。如淘宝上的商品就有良好的可达性,消费者既可以方便的通过手机获得商品,又能够轻易的对不满意的商品退货。 四、awareness 知晓度 指的是消费者了解产品并能连续购买的程度,包含 品牌知晓与产品知识 两个层面。如保险产品,很多消费者对其品牌有很好的知晓度,但是对产品知识、条款等都知之甚少。另外谢思和西索迪亚还提出,口碑营销和联合营销才是触及潜在消费者更有效的方式。 将4A模型总结如下图 结语 通过4A模型可以直观的检验产品与营销是否影响到了顾客。 另外4A与4P模型也具有一定的对应关系: Acceptability-->Product Affordability-->Price Accessibility-->Place Awareness->Promotion参考资料: [1]菲利普.科特勒,凯文.凯勒.  营销管理
2023-01-08 20:25:101

ability是什么意思

n.(名词)1.ability的基本意思是泛指做各种事情的“能力”。可以指体力方面的,也可以指智力方面的,有时还指法律上的能力;可以是生来就有的生理功能,也可以是后天通过实践学得的。作此解时仅指能力而不涉及能力的高低,只用单数形式。ability指“智力,技能”时用作可数名词,且常用于复数形式。ability也可指“聪明,智慧”,这时用作不可数名词。单独用ability或abilities时除带后置修饰语或有上下文提示者外,一般都指智力。2.表示“在某方面有能力”时ability可接介词in, at, for等;表示“做某事的能力”时可接动词不定式,也可接“in+动名词”,但不接“of+动名词”。表示“有能力的”,可说ability of。3.ability to do it前通常有限定词,即可以说an ability to do it,也可以说the ability to do it,还可以说sb"s ability to do it。注意这种结构中的动词不定式不可用于被动语态。4.abilities有时可和many连用。5.-ability可取代-able加在形容词末尾构成不可数名词,意思是“具有…的特性”。例如:affordability可承受性, portability便携性, stability稳定性, washability可洗性等。
2023-01-08 20:25:161

ability为后缀词

-ability 构成抽象名词,表示性质或状态等 absorbability n. 被吸收,被吸收性 acceptability n. 可接受性 accountability n. 有责任,有义务 adaptability n. 适应性 addressability 可寻址性 寻址能力 可编址性 可寻址能力 adjustability n. 可调整性 adoptability n. 采纳性 adsorbability n. 吸附性 advisability n. 明智 affability n. 和蔼,殷勤,亲切 affectability 感触性, 易感性 affordability 支付能力 agglutinability n. 粘结力,可凝集性 alienability n. 可让与性,可疏远性 alterability n. 可变更性,可更改性 amenability n. 顺从,服从的义务 amiability n. 和蔼可亲的,友善的,亲切的 amicability n. 友善,亲善 analyzability 可分析性 annihilability 可消灭 appealability 可上诉性 applicability n. 适用性,适应性 approachability n. 可接近,易接近 arability 适合耕种 assignability 可转让性 财产的可转让性 assimilability n. 可同化性 attainability 可达到 可及 auditability 可审性 availability n. 有效,有用,有益 bankability 银行可贴现性 biddability 顺从 驯良 bioavailability 生物药效率 生物利用度 biodegradability 生物降解能力 bleachability n. 漂白率 breathability 透气性 brushability n. 刷涂性 capability n. 能力,才能,性能,容量 castability n. 可铸性(流动性) changeability n. 变化无常 cleanability 除尘度 cleavability n. 可裂性 coagulability n. 凝结力 codifiability 编码可能性 commensurability n. 公度(成比例,相称) comparability n. 相似性, 可比较性 compensability n. 可补偿性 computability 可算性 conceivability n. 想得到,可想像 condensability a. 可压缩性,可简约性 crossability n. (异种的)可交配性 crushability n. 压碎, 压不皱 cutability n. 可切性 decidability 可判定性 decomposability n. 可分解性(分解性能) degradability n. [化]降解性 deliverability n. 供应能力 demonstrability n. 论证可能性 deniability n. (官员等的)否认本领,推诿于不知情的本事 denumerability 可数性 dependability n. 可依赖性 desirability n. 称心如意的人(东西) detachability n. 可拆卸性(脱渣性) detectability n. 探测能力(觉察录敏度,可检测性) developability 可展性 differentiability n. 可微性 dilatability n. 膨胀性 disability n. 无力,无能,残疾 discriminability n. 鉴别力 dispensability n. 可分配,可宽恕,可特别恕免 disreputability 声名狼藉 dissociability n. 可分离, 孤癖 dissolvability 溶(解)度, (可)溶性, 溶(解)性 distinguishability n. 分辨率 drawability n. 可塑性(可拉性,塑性,回火性) drillability n. 可钻性(种子流动排出性能) drivability n. (汽车的)驾驶性能,操纵性能,操纵灵活性 driveability n. (汽车的)驾驶性能,操纵性能,操纵灵活性 durability n. 持久性(耐久性,耐用年限,寿命) dyeability n. 可染性(染色性) educability n. 可教育性,可陶冶性 employability 可用性, 适于雇用 受雇就业能力 ensilability 青贮能力 enumerability n. 可数性(可枚举性) equability n. 平静,无变动 erasability n. 可擦度(记录消除的可能性) evaporability n. 挥发性(可蒸发性,汽化性) exchangeability n. 可交换性 excitability n. 易兴奋性,兴奋性,激动性 exorability n. 容易说服, 心肠软 expandability 伸延性 扩展性 膨胀性 expendability n. 消费性 exploitability n. 可开发性,可利用性,可剥削性 extendability n. 可延伸性(拉伸性) extractability n. 可萃性 extrapolability n. 凭已有资料进行推断(或外推)的能力 extrudability n. 可挤压性(压出可能性) fatigability n. 易疲劳性 fermentability 可发酵性, 可发酵的状态 fertilizability n. 可受精, 可施肥 filterability n. 过滤性(滤过率,可滤性) filtrability n. 过滤性(滤过率,可滤性) fissionability n. 能分裂度(分裂能力) flammability n. 易燃的,可燃性的 floatability n. 漂浮性 flowability n. 流动性 flyability 能进行飞行的性质 foreseeability 预见性 forgeability n. 可锻性 formability n. 可成形性(可模锻性) friability n. 脆弱 germinability n. 发芽(或发育)力 发芽(或发育)性 gradability n. 可分等级性 gradeability n. 爬坡的能力 habitability n. 可居住 hardenability n. 可硬化度(淬硬性) hatchability 孵化能力 heritability n. 遗传可能性 hyperirritability n. 应激性过度,高度过敏 hypnotizability 催眠易受性 ignitability n. 可燃性(着火性) illimitability n. 无边的(无边无际的,不可计量) immovability n. 不动,不变 immutability n. 不变,不变性 impalpability n. 不能触觉或感知的状态或性质 impassability n. 不通 impeccability n. 无罪,无缺点 impenetrability n. 不能贯穿,不可入性,不可测知 imperishability n. 不减,不减性,不朽性 impermeability n. 不能渗透的性质或状态,不渗透性,不透过性 imperturbability n. 沉着,冷静 implacability n. 难安抚的性质或状态,执拗,无情 imponderability n. 无重量性,极轻,无法测知的性质或状态 impracticability n. 无法实施,不能实施的事项,难于驾驳 impregnability n. 攻不破(坚固,浸透本领) impressionability n. 可印性(易感性,敏感性) improbability n. 无或然性的事物,未必有之事 improvability n. 可改良的性质或状态,可改善 imputability n. 可归罪,可使负责 inability n. 无能,无力 inadvisability n. 不能变更的,不变的 inalienability n. 不能让与,不能夺取 inalterability n. 不变性 inapplicability n. 不能应用 incalculability n. 无法计数,无数,无数量 incapability n. 无能力,无力,无资格 incommensurability n. 不能通约(无公度) incommunicability n. 不能表达(不能联系) incomparability n. 不可比性 inconceivability n. 不能想象(想不到) indefatigability n. 不屈不挠(不疲倦,坚持不懈) indispensability n. 不可缺少 indistinguishability 不可分辨性 indubitability n. 毋庸置疑, 明确无疑 ineducability n. 不可教性(或状态),不堪启迪( 的状态) ineluctability n. 不可避免的,无法逃避的 inevitability n. 必然性 inexorability n. 不宽赦免,无情,冷酷 inexplicability n. 无法说明,费解 inextricability n. 逃脱不掉的,解不开的,无法解决的 inflammability n. 可燃性,易兴奋性,易激动性 insatiability n. 不知足,贪求无厌 inscrutability n. 不可预测,不可解,不可思议 inseparability n. 不可分离性 instability n. 不安定,不稳定,基础薄弱 insurability 可保性 integrability n. 可积分性 interchangeability n. 可交换性(互换性,替代) interoperability 互操作性,互用性 interpretability 可解释性 intolerability n. 难耐,无法忍受 intractability n. 难驾驭,棘手 invariability n. 不变,不变性,安定性 inviability 生存不能 inviolability n. 神圣 invulnerability n. 不会受伤害,刀枪不入 irreconcilability n. 不调和性(不可和解性) irrefutability n. 不能反驳之事 irremovability n. 不能移动 irreplaceability n. 无法调换,不能取代 irreproachability n. 无可责备, 无懈可击 irretrievability n. 不可挽回(无法弥补,不能恢复) irrevocability n. 不能唤回的事 irritability n. 易怒,过敏性,兴奋性 justifiability n. 合理, 可辩解 knowledgeability n. 知识丰富的,聪明的 lability n. 不安定性(易滑性) leachability n. 可滤取, 可滤去 liability n. 责任,债务,倾向 likability n. 可爱的,有人望的 livability n. (家禽,牲畜的)存活率, (住宅,环境的)适于居住性 liveability n. (家禽,牲畜的)存活率, (住宅,环境的)适于居住性 localizability n. 可局限性(可定域性) machineability n. 切削性 maintainability 可维护性 malleability n. 可锻性,延展性 manageability n. 易办,易处理,顺从 maneuverability n. 可操作性,机动性 marketability 变现性,适销性 marriageability n. 结婚适龄 measurability n. 可测性 meltability n. 可熔性 memorability n. 值得记忆,忘不了,易记得 mensurability n. 可测量,可测性 merchantability 可销性 适销性 metastability n. 亚稳定性 modifiability 可变性 modulability n. 调制能力 movability n. 可动,易动,可动性 mutability n. 易变性,性情不定 navigability n. 适航性,耐航性 negotiability n. 可磋商性,可转让性,流通性 nonflammability 不燃性 notability n. 著名,显著 obdurability n. 物质的坚固性,强韧性 observability [计算机] 可观察性 operability n. 可操作性 opposability n. 可反对,对抗性,可相对性 palatability 嗜食性 适口性 风味 palpability n. 可触知性,明白,明了 patentability 专利性 penetrability n. 穿透性,渗透性,透彻性 perdurability n. 延续时间(耐久性) performability 可执行性 perishability 腐败性 易朽性 易腐烂性 permeability n. 弥漫,渗透 placability n. 易抚慰,易宽恕,温和 pliability n. 柔软,柔软性,可挠性 polarizability n. 极化性 portability 可移植性,可携带,轻便 potability 饮用性 practicability n. 有实行可能,实用性 predictability a. 可预言 presentability n. 票亮,中看,适于赠送 preventability n. 可预防性(可制止的) probability n. 可能性,或然率,机率 processability n. 加工性能 profitability n. 收益性,利益率 programmability 可编程序性 quotability n. 引用价值 readability 可读性 recognizability n. 可认识(可辨认) reconcilability n. 可调和性,一致 recoverability n. 可恢复性(可复性) rectifiability 可求长性 recyclability n. 再循环能力 reliability n. 可靠性 removability n. 可移动性,可解职 repairability 可修理性 可修性 repeatability 可重复性 replicability n. 可复制性,复现性 resectability 可切除性 respectability n. 社会地位,受尊重 retrievability 可回收性 可恢复性 reusability n. 复用性(重新使用的可能性) roadability n. 车辆行驶安定性能 salability n. 适销性 scalability n. 可量测性 semipermeability 半透性 半渗透性 半透过性 separability n. 可分离,分离性,可分性 serviceability n. 使用能力(操作性能,耐用性,维护保养方便性) sewability 可缝纫性 sociability n. 社交性,好交际,善于交际 stability n. 稳定性 stretchability 拉伸性 延性 tenability n. 可防守,可维持,可主张 testability 易测性 thermolability n. 不耐热性(热失稳性) thermostability n. 热稳定性(耐热性) traceability n. 跟踪能力 tractability n. 驯良,温顺,易处理 trafficability 通过能力 车辆通过性 trainability 可训练性 transferability n. 可转移性,可让渡性,能转印 translatability n. 可译,可译性 transportability n. 输送能力(可运输性,转用能力) unaccountability n. 无法解释(不能理解的,不负责任的) uncontrollability 难以控制的性质[状态] understandability n. 易懂 undesirability 不受欢迎, 不良, 不愉快 不合需要 unflappability n. 不慌张,镇定 unpalatability 不适口性 unsociability n. 不爱交际,非社交性,不和气 untenability 防守不住、站不住脚的性质或状态 untouchability n. 不能触摸,远不可及 usability 可用性 variability n. 易变,变化性,变异性 venerability n. 尊敬,尊严,壮严 verifiability n. 能证明(可检验) viability n. 生存能力,发育能力 violability n. 可侵犯 vulnerability n. 易受伤,易受责难,弱点 washability n. 可洗性 wearability n. 耐磨性(磨损性) weatherability n. 耐气候性(经得住风吹雨打) wettability n. 可湿性(可沾性,湿度性,吸湿度) workability n. 可使用性 yieldability n. 可屈服性(沉陷性)
2023-01-08 20:25:232

需求和需要最大的区别是什么?

需要是客观事实需要要发展为需求需要两个条件一个是willingness(意愿),一个是affordability(支付力)举个例子,一个人生病了,这是客观事实,此时他有就医的需要他可能觉得自己病得不重,选择休息几天让他自己好起来,此时他没有就医的意愿,所以他没有就医的需求。相反,如果他觉得自己病得不轻要去看医生的话,他此时便有了就医的意愿。另外,他还要考虑到自己的经济状况,譬如说他很穷的话,就算他想看医生也没钱看,此时他没有支付力,他还是没有就医的需求而只有需要。相反,如果他有足够的支付力,并且有就医意愿的话,那么他就会去看医生了,此时他的需要便转化为需求了。
2023-01-08 20:25:443

购买力系数是什么,怎么算?

购买力指数法也称“多因素指数法”,是指借助与区域购买力有关的各种指数(如区域购买力占全国总购买力的百分比,该区域个人可支配收入占全国的百分比,该区域零售额占全国的百分比,以及居住在该区域的人口占全国的百分比等)来估计其市场潜量的方法。西令公司在全国A、B、C、D四个省均设有推销处,它生产的电冰箱就是通过这些推销处行销全国的。该公司来年电冰箱的全国计划销售总额已确定为156000千元,请按购买力指数(取百分数1位小数)分配给各省(以千元为单位,取至个位)。计算购买力指数的模型和各省有关的预测数据如下。  Bi = 0.7yi + 0.2ri + 0.1Pi  式中:Bi——i地区购买力占全国总购买力的百分率;  yi——地区可支配个人收入占全国的百分率;  ri——地区零售额占全国的百分率;  Pi——地区人口占全国的百分率。  表1省可支配个人收入(百万元)零售额(百万元)人口(百万人)A 25200 20000 12.6 B 15680 10400 8.4 C 9500 5400 5.7 D 6820 4200 3.3 全国 57200 40000 30.0   解(1)根据表1给出的条件列表2,求各省中的yi、ri、Pi  表2省可支配个人收入(百万元)yi零售额(百万元)ri人口(百万人)PiA 25200 44.1% 20000 50% 12.6 42% B 15680 27.4% 10400 26% 8.4 28% C 9500 16.6% 5400 13.5% 5.7 19% D 6820 11.9% 4200 10.5% 3.3 11% 全国 57200 100% 40000 100% 30 100%   (2)求各省购买力指数:  A省购买力指数  B省购买力指数  C省购买力指数  D省购买力指数  (3)将冰箱全国计划销售总额156000干元分配给各省:  A省电冰箱销售潜量(千元)  B省电冰箱销售潜量(千元)  C省电冰箱销售潜量(干元)  D省电冰箱销售潜量(千元)  用购买力指数法进行销售预测。必须指出,购买力指数不管是怎样计算出来的,只能反映生产同类产品的所有公司总的销售机会,而不是某一公司的销售机会。一个公司在各地区的推销努力和遇到的竞争强度是不一样韵,所以,在运用购买力指数时,应该将某些地区的指数,根据具体情况稍加调整。如公司推销努力较大而遇到的竞争较弱的地区,其购买力指数可以调高些;反之,则调低些;但各地区指数之和必须保持为100%。
2023-01-08 20:26:372

平衡人生的八字真言|时间管理系列之八

后台来咨询的问题里,有不少是关于“工作和家庭平衡”的,尤其是职场妈妈。 我把这个话题延伸一下,不仅是工作和家庭之间的平衡,而且是人生各方面的全面平衡,就像上学时“德智体全面发展的三好学生“那样。 我自身的多年经验,关于如何收获一个全面发展的平衡人生,总结起来其实只有八个字: 明白What再讲How,通常是我解决问题的逻辑。在讲具体方法之前,先来谈几个关于平衡的重要概念。 毕竟,你的人生里,除了工作和家庭,可能还有朋友和交际圈、你的个人梦想、爱好、自我实现需求,等等。 还记得这个人生平衡模型吗?前几期文章中已不止一次提到过。 绝对均衡是指任何阶段都把时间均分到各个方面,动态平衡是指某一阶段可能是失衡的,但长期来看还是平衡的。 平衡不意味着什么都做到满分,为了各方面都能兼顾,一定程度的妥协和放弃反而是必须的。 如果A做到100分需要你付出B是零分的代价,你愿不愿意降低对A的欲望,只要50分就好,然后把B也做到50分? 李开复在得癌症之后的纪录片《“向死而生”——筑梦者之李开复忏悔录》里,反思了自己重新看待人生的七个教训,其中就有“适当放弃追求名声和影响力,把更多时间用在管理健康和陪伴家人。”。 怎样才算是一个令人满意的平衡人生?要兼顾哪几方面?各方面都要达到多少分才算平衡?这些答案只有你自己能够回答。 苦乐冷暖自知,要追求的,不是令“人”满意,而是令“你自己”满意的人生。 现在来讲八字真言的具体做法。 什么都想要、什么都想好,是人性本能,但也是一种奢侈且不现实的欲望。 比如,你既羡慕周游世界、说走就走的空中飞人朋友,又眼红儿女双全、尽享天伦的幸福粑麻。可是如果孩子年幼,你不可能经常带着他们周游世界,那怎么办?或是你天天在路上看那么大的世界,却没空结婚生子,那又怎么办? 是去遗憾郁闷自己得不到的,还是去享受珍惜已经拥有的? 这样,你就知道怎么去选择和取舍。但也不是在做选择和取舍时,患得患失,而是一旦做了决定就无悔往前。或者对各方面都有所妥协,又有所坚持,以达到令自己满意的状态。 相比较一份体面的工作,周游世界的生活,和一个幸福的家庭,我的排序是家庭、工作和周游世界。所以,我会在两次怀孕和宝宝年幼时,适当降低对自己在工作中的期待,接受职场发展放慢脚步的结果。 但在力所能及的范围内兼顾好工作,至于周游世界的愿望,只能等退休、孩子成年以后,但可以在孩子稍大一点后,每年全家出游一两次。 要清楚自己的affordability,这点非常重要。每个人的affordability不同,所以能够用来平衡的空间也不一样大。 这个affordability可以受很多因素影响,经济状况、职位高低(决定工作自主程度)、能力大小、工作时间长短、弹性程度、家庭情况、家人对你的支持程度,等等。每人情况不同,羡慕别人、和别人比较、套用别人方法都不能解决自己的问题。 如果,现在有一份需要常年在外地的工作摆在我面前,如果我接受了,那我在工作和家庭之间的天平注定会失衡。所以,我不可能去接受一个和我的家人身处两地的工作机会,这就是我当前的affordability。 美国普林斯顿的女院长安妮•玛丽•斯劳特,被誉为“美国第一职业女性”,写过一本书《为什么我们不能拥有一切》。因为无法兼顾家庭,所以一年任期结束后,她中止了美国国务院政策规划司司长的职位。这个职位就是超出了她能够平衡的affordability。 我工作的外企是弹性工作制,管理又比较人性化,员工家里有事的话,和老板沟通以后可以迟到早退或在家工作,这样的工作比打卡工时制会有更多的affordability。 有些职业和生活的矛盾具有不可调和性。比如,你的工作需要每天都工作15个小时,目前你又不具备换工作的条件,这样的工作和生活之间必然也是失衡的,要想平衡只有放弃其中一样。 当affordability小到一定程度,比如初涉职场、处于温饱还没能解决的生存期,能选择的空间就非常小,你唯一要做的就是努力付出、尽快提升能力让自己立足,别奢谈平衡。这也是我对公司新员工的忠告,换言之,平衡是靠自己的努力争取来的。 所以,我们只能在自己的affordability(可承受范围)内追求平衡,即清楚什么是不能触碰的底线,一旦越界就不可能达到平衡。 明确了自己在什么范围内能玩得起平衡,再在这个范围内通过一些方法,做到高效兼顾。 回顾我自己这些年的经历,可以总结出这五个方法: 一个人的生涯大致可分为成长期、探索期、事业期、卸任期。每个阶段有每个阶段的使命和重点,在当前阶段完成当前阶段的任务,该恋爱时就恋爱,该立业时就立业,该成家时就成家,该生娃时就生娃,是最低成本的方案,否则过了这个阶段,可能需要加倍付出才能弥补。 我见过一些女孩子,为了拼事业,没空谈恋爱,没空生孩子,错过了最佳年龄,有些留下终生遗憾,有些付出高昂代价。 所以,我对团队里的新员工曾经说过:“我认为年轻人最重要的两件事是读书和谈恋爱,学习工作再忙也要抽时间读书和谈恋爱,因为这两件事都能让你更快地成长。” 当然,有很多事也不只是努力就可以,还看缘份和运气,但至少,我们还是要努力,且在机会来临时不要错过。我很幸运,在每个阶段都做了该做的事,有天时地利,也有自身的原因,以后会和大家来分享我自己的故事。 我在古典老师的生涯规划认证课程里学到,生命平衡轮,也叫做“生命之花”,是一个和人生平衡模型异曲同工的模型,只是分类更细,包含八个方面。 我用它来做两件事:自测和规划。 以十分为满分,在八个方面给自己的当前状态打分,然后连成线,看看哪方面不太令自己满意、是相对失衡的。再用不同颜色的笔,把八个方面理想中的分数连成线,两者差距就是你要努力的方向。 用来做规划时,可以按时间远近,分为不同版本:人生终极生命之花、年度生命之花、月度生命之花,把你不同时期的目标填到八个扇形里去。 重点明确、保持专注 对每个阶段重点的事,都投入的去做,做到极致,让它价值最大化、积累最大化,最大程度的提高效能。 职场初期,重点就是尽快让自己提升能力,脱颖而出,立足社会。奠定了牢固基础,以后才有更大的affordability来玩平衡。 所以,我对职场新人的忠告是,慎谈工作生活平衡,因为还不够资格、还不到时候。为了快速积累经验,比老员工工作时间长、多学多做是正常的,也是自我投资。 对于团队里的孕妈咪,我会主动减轻她们的工作量;对于新手爸妈,除非万不得已,我都会提醒他们尽量避免加班,宝宝生病时也会主动让他们在家工作。因为这个阶段,宝宝比工作更重要。 我家老大小时候,我边工作边进修在职硕士,有两个月,为了写论文、准备答辩,我每周末都躲到公司,重点突击。在那段期间,我很少陪伴他,内疚感爆棚,但又必须在期限内完成论文答辩,否则面临着学籍被取消的危险。所以,我只好有所取舍,以论文为重点尽快完成这项任务,再多花时间陪伴孩子。 在工作上也一样,一段时间赶项目进度的繁忙以后,我都会休个长假,陪伴家人孩子或者一起出游。 提高时间质量 提高时间质量,除了专注,也不要忽视小事的作用,比如陪伴孩子,认真听完他的一个笑话并且真心的哈哈大笑,或是面对面、眼对眼,快乐地全身心投入去和他做一个游戏,又或是就用十分钟抱着他读一本绘本,比在他旁边心不在焉的几个小时还要管用。 追求长期平衡 一个阶段内有所侧重,就难免失衡,那要以多长时限来衡量是否平衡? 我有些前同事,离开公司以后加入了国内某大型通信企业的海外支持团队。他们被派驻到一些条件相对艰苦、安全风险较大的中东、非洲小国,但薪金补贴非常优厚,几倍于市场上同等职位。一般他们工作三四年,就跳槽了,拿着这一大笔钱再回到正常的生活轨道。 在那几年里,他们几乎没有家庭和个人生活,显然是失衡的,但他们宁愿舍弃这些而去追求快速的经济增长,因为他们心里重点明确、目标清晰。当比同龄人更早解决温饱后,再来投资学习、经营家庭、甚至创业,长远来看也是平衡的,现在看来,我这些同事都发展得很不错,事业有成家庭幸福。 我在职场发展的一些阶段,由于重要项目的工作需要,也曾是短暂失衡的。做客户紧急支持时,半夜手机响起,说明客户局方有紧急情况,需要马上打开电脑开始工作,碰到疑难问题可能一连好几天都得夜以继日地奋战;去美国出差一呆就是一个月,只能通过视频去感受宝宝的气息;一周有三到四个晚上都要在家开电话会议,直至半夜,以至于儿子控诉“爸爸,你和妈妈离婚吧,给我找一个晚上不开会的妈妈”…… 但这种状况不会太长期,项目结束后,天平会适当偏向于家庭和自己。 所以要给自己设定衡量是否平衡的时间周期,如果过长就失去了平衡的意义;如果过短,每时每刻都在计较付出与平衡,则又可能哪方面都陷于平庸。这本身也是个平衡问题。 运用以前文章提到过的时间管理方法,提高效率和效能,比如制定切实可行的行动计划、高效利用碎片化时间、专注于当下、做时间记录,等等。 职位越高,可授权的程度越大。在你的权限范围内,尽多的去授权。对于管理人员而言,授权不仅是让自己的时间用在能产出更大价值的事情上,而且,对于下属也是很好的锻炼机会。 同时,建立和上司、同级、下属之间的信任,以及良好的合作关系也很重要。这样当你有需要时,大家也比较愿意支持帮助你。 那怎么建立信任呢?就是攒人品,靠你平时一言一行所表达的品质和态度,你是否真诚、敬业、负责、与人合作、助人为乐等等,正所谓“日久见人心”。我每次家里有事需要早退或休假时,老板都会很信任的说,你不需要和我说,自己做主就可以,你这么多年来的professionalism(职业化)和dedication(敬业),我是完全信任的。 生活中,也要尽可能找到支持系统。一个愿意分担家务的另一半,愿意帮忙看孩子的老人,或者干脆出钱请保姆。我很幸运,孩子爸爸在家务和养育孩子中分担了很多,还有勤劳朴实、无私帮助我们的婆婆,才能成全我在职场的发展和对个人兴趣的热爱。 写《就是因为没时间,才什么都能办到》的那个时间管理女神兼辣妈吉田穗波,你也有听说过吧?当我刚听说她的经历时,感觉就是个传说。职业是日本妇产科医生,人生目标是工作、留学、儿女成群,不是一件一件来,而是同时。而且人家还真做到了,生了五个娃,上着班,五娃出生的时候,正好从哈佛毕业。 她总结的十个时间管理经验里就有一条是——学会借助他人。她说“妈妈应该做不能被替代的事,剩下的事就外包吧,只有这样才能省出时间来。” 时间是有限且固定的资源,玩平衡其实是个零和游戏。要想产出更多,无非开源或节流。开源是用时间管理方法给你的时间做加法,节流是围绕你的价值观对任务和目标做减法。 玩平衡是一项技术活,上述方法即是可操作的技巧,但更是长期的一门艺术,急不得,要靠慢慢体会去找到让自己最舒服的平衡点(Balance Point),收获“像蚂蚁一样工作,像蝴蝶一样生活”的平衡人生。 最后,推荐给大家一个优秀的TED演讲《如何实现工作与生活平衡》,演讲人是著有《Overworked and Underlaid》的作者Nigel Marsh(奈吉尔•马什)。我前不久无意中才知道这个视频,他讲的这些要点,与我心有戚戚焉。 #667-布同凡想# 橙子学院码字岛第4篇作业
2023-01-08 20:26:461

英语作文

  在日常学习、工作抑或是生活中,大家都经常接触到作文吧,作文根据写作时限的不同可以分为限时作文和非限时作文。为了让您在写作文时更加简单方便,以下是我帮大家整理的英语作文7篇,欢迎阅读,希望大家能够喜欢。 英语作文 篇1   When it snowed, people in the snow panicked. This snow will cover them all. Of course, at this time of panic, not only the little snowman in the snow, but also all of us who make snowman panic.   下雪时,雪地里的人惊慌失措。这雪会把他们都覆盖起来。当然,在这个惊慌失措的时刻,不仅是雪地里的小雪人,也让我们所有的雪人惊慌失措。   "We can"t let our snowman be covered with snow." "Right" then, the voice of discussion began to ring. Everyone is making an idea. It took us a long time to build these little snowmen, but they can"t be covered all at once. Under our discussion, we finally found a way to cover these snowmen with things, so that the snow can not fall on these snowmen.   “我们不能让雪人被雪覆盖。”“是的”,这时,讨论的声音开始响起。每个人都在想办法。我们花了很长时间才造好这些小雪人,但不能一下子把它们全盖上。在我们的讨论下,我们终于找到了一种方法,用东西覆盖这些雪人,使雪不能落在这些雪人身上。   After finding a way, we all went home to find something that could cover the snowman. After a while, I pulled out a large oilcloth from my home, which I borrowed from my grandmother for good or ill. I think this big oilcloth will surely cover the snowmen that I and my friends piled up in the snow.   找到一条路后,我们都回家找能盖住雪人的东西。过了一会儿,我从家里拿出一块大油布,不管是好是坏,都是从奶奶那儿借的。我想这块大油布一定能盖住我和朋友们堆在雪地里的雪人。   My friends and I are looking for support points in the snow to build a tent for these snowmen. With the concerted efforts of my friends and I, a large tent was successfully built before the snowflake was big.   我和我的朋友们正在雪地里寻找支撑点,为这些雪人搭建帐篷。在我和朋友们的共同努力下,一个大帐篷在雪花还没大的时候就成功地盖好了。   "All right, all right." We stood together and clapped hands excitedly at the big tent built with wooden sticks. This time, our carefully built Snowman would be protected from the snow.   “好吧,好吧。”我们站在一起,兴奋地在用木棍搭成的大帐篷前鼓掌。这一次,我们精心建造的雪人将受到保护,免受雪的影响。   The scene lasted a long time, and it didn"t stop until near evening. As soon as the snow stopped, my partners and I hurried to the snow. The oilcloth is covered with snow-white snowflakes. After we lift the oilcloth, the little snowman we are thinking about is safe and sound.   这一幕持续了很长时间,直到接近傍晚才停止。雪一停,我和我的伙伴们就急忙去雪里。油布上覆盖着雪白的雪花。在我们掀开油布之后,我们正在考虑的小雪人是安全和健康的。   In the white snow, the snowmen with smiling faces are so eye-catching. These snowmen are the most beautiful scenery in the snow. It"s the snowy midfield that my friends and I have tried our best to protect. We looked at the snowmen, looked at them and smiled at us, and we laughed at the same time.   在白雪中,笑脸的雪人是那么的抢眼。这些雪人是雪地里最美丽的风景。这是我和我的朋友们尽力保护的雪地中场。我们看着雪人,看着他们,对我们微笑,同时我们也笑了。 英语作文 篇2   1.Were often told that that...But is this really the case?   我们经常被告知......但事实真是这样吗?   2.People used to... However,things are quite different today.   过去,人们习惯......但今天的情况有很大不同。   3. Some people think that... Others believe that the opposite is true.   There is probaly some truth in both sides. But we must realize that...   一些人认为......另一些人持相反意见。也许双方的`观点都有一定道理,但是我们必须认识到......   4.Recognizing a problem is the first step in finding a solution.   认识到问题是找到解决办法的第一步。   5.It is another new and bitter truth we must learn to face.   这是一个我们必须学会面对的痛苦的新情况。   6.In short, we must work hard to make the world a better place.   简而言之,为了把世界变成更美好的地方,我们必须勤奋工作。   7.Lost time is never found again.   岁月既往,一去不回、   8.Everybody should have a dream.   每个人都该有个梦想。   9. Hope for the best, but prepare for the worst.   抱最好的愿望,做最坏的打算。   10.Failure is the mother of success.   失败乃成功之母。   11.Lets look on the bright side .   让我们往好处想吧。 英语作文 篇3   Of all the knowledge we have, some comes from the books we read, some comes from personal experience in our lives. different people attach different importance to different sources. the young and the educated, for example, may emphasize the former, the old may, however stress the latter. in my opinion, both book knowledge and personal experience are of equal importance.   knowledge gained from experience may be firsthand, direct, and unforgettable. books in the library may be outdated, giving you useless information. everything is changing and so is knowledge. if you go out to make on the-spot investigations instead of depending on books, it is likely that you may be pleasantly surprised. moreover, knowledge you get from your own experience will be everlasting. therefore, it is important that students get involved in practical activities to accumulate different kinds of experience.experience, however, is limited in terms of time and space. it is impossible for anyone to experience everything to get the knowledge he needs. in addition, society is developing so fast that new problems come up with surprising speed. over depending on experience could, therefore, make a person narrow minded and prejudiced.   books are a summary of the wisdom of our ancestors. the best way to gain know ledge is, of course, to read books, and in the meantime, participate in various kinds of practical activities. a combination of the two will sure[y make us full and well informed. 英语作文 篇4   Domestic automakers outperformed foreign rivals in terms of market share in 20xx. As thechart shows, home-made cars occupied 33% of the domestic market share in 20xx, up from 25%in 20xx. But the market share of Japanese vehicles dropped t0 25% from 20xxs 35%.Americas share of the market remained constant at 12%.   There are a number of factors behind this change. The most important one is the rapiddevelopment of Chinese auto.industry,which now tums out cars reaching or approachingintemational standard in reliability and fuel efficiency. Affordability also contributes to thepopularity of domestic brand cars,which usually cost only one third or even onefifth of whatimported automobiles do. On the other hand, the recent spate of recall scandals of Japanese carsscared away their potential buyers in China. Besides,Japans right-wing views on its barbaric(野蛮的,肆无忌惮的)invasion of China led many young Clunese to Japanese cars.   Despite the lead, Chinese car makers, rather than being smug about the achievement,should redouble efforts in order to compete successfully with such auto giants as GM,Toyota andVolkswagen in the global market. 英语作文 篇5   1. from what i have mentioned above, we can see clearly that violence on tv has great influence on youngsters behavior.   从上面我所提到的,我们可以清楚地看到,电视暴力对青少年的影响是极其深远的。   2. there are two reasons for the improvement in peoples living conditions. in the first place, we have been carrying out the reform and opening-up policy. secondly, there has been a rapid expansion of our national economy. furthermore, the birth rate has been put under control.   人民生活状况的改善原因有两点。首先,我们一直在贯彻执行改革开放政策。其次,国民经济正在迅速发展,而且出生率已经得到控制。   3. my suggestions to deal with the problem are as follows. to begin with, it is urgent to create nature reserves. secondly, certain rare wild animals that are going to be extinct should be collected, fed and reproduced artificially. finally, those who hunter them must be punished severely.   我对解决这个问题的建议如下:首先,迫在眉睫的是建立自然保护区。其次,有些濒临灭绝的珍稀野生动物应该收捕、人工喂养并繁殖。最后,对于捕猎珍稀野生动物的人必须严惩。   4. people differ in their attitudes towards failure. faced with it, some of them can stand up to it, draw useful lessons from it and try hard to fulfill what they are determined to do. others, however, lose heart and give in.   人们对失败持有不同的态度。面对失败,有人能够经得起考验,从失败中汲取教训,并努力去完成他们下定决心要做的事情。然而,另一些人却丧失信心并退却了。   5. it is desirable to build more hospitals, shopping centers, recreation centers, cinemas and other public facilities to meet the growing needs of people.   人们希望建立更多的医院、购物中心、娱乐中心、电影院和其他公用设施来满足人们日益增长的需求。   6. as a popular saying goes, "everything has two sides." now the public are benefiting more and more from scientific and technological inventions. on the other hand, the progress of science and technology is bringing us a lot of trouble. people in many countries are suffering from public hazards.   常言道:事情总是一分为二的。如今人们从科技发明中得到越来越多的好处。另一方面,科技进步也给我们带来了许多麻烦。现在许多国家 的人民饱受公害之苦。   7. lets take cars for example. they not only pollute the air in cities, but make them crowded. furthermore, they are responsible for a lot of traffic accidents. the noise made by cars disturbs the residents living on both sides of streets all day and night.   就拿汽车为例。汽车不仅污染城市空气,而且使城市拥挤不堪。此外,汽车造成许多交通事故。汽车所产生的噪音使居住在街道两旁的居民日夜不得安宁。   8. it is generally believed that the chief reason for the increase in population in developed countries is not so much the rise in birth rates as the decline in death rates as a result of the improvement in medical care.   &nbsp   ;普遍认为,在发达国家人口增长的主要原因与其说是出生率的上升,还不如说是由于医疗保健的改善使死亡率下降了。   9. there is no doubt that the increase in demand caused the rise in prices.   毫无疑问,需求的增长导致了价格的上涨。   10. additional social stresses may also occur because of the population explosion or problems arising from mass migration movements-themselves made relatively easy nowadays by modern means of transport.   由于人口的猛增或大量人口流动(现代交通工具使这种流动相对容易)引发的种种问题也会对社会造成新的压力。 英语作文 篇6   Most of us would like to accomplish more than what we are able to in a day. How many times have you felt that it would be so much easier if you only had a few more extra hours in a day to complete the various tasks that you have on your plate? And how many times have you wished that you could do with a lesser amount of stress and strain that your workload is causing you?   The thing you need to know to overcome this feeling of being over laden with work all the time is to be able to manage your time better. And the most important thing to understand is that time management is not something that you can do as and when you feel that work is getting difficult to handle. It is a lifestyle that you need to adopt and practice each and every day of your life! It is a habit that will lead you to a life where you have peace of mind, better and more efficient work churn out and more time on your hands to do the things you enjoy.   There are many techniques that you can adopt to help you in managing your time better and get a kick-start in this process. And the best technique to start with is to learn how to focus on the job at hand. This can be done once you have prepared a list and prioritized the tasks that you have on hand. But once you have decided to take up a particular job, don"t let yourself get distracted on the way. Don"t allow thoughts on other projects to mingle and disturb your thought process. Ensure that you are determined to complete the job at hand before you allow your mind to take detours into other arenas awaiting attention. Avoid taking any kind of breaks while you are at that task and ensure that you complete it before you consider a cup of coffee or a call that you need to make. 英语作文 篇7   My dream   A dream is to a man what wings are to a bird. With a dream in the deep heart's core, a man is spontaneously driven to hitch his wagon to a star. A dream is an inexhaustible source of energy that keeps our enthusiasm burning, and kindles our desire to enhance our spiritual cultivation, refine our character, and upgrade our quality of life. A life without a dream is like a bird with broken wings, confined to a cage and oblivious of what lies beyond the range of its vision. On the contrary, a man with a dream is like a warrior armed with ambition, foresight and gallantry, daring to step into an unknown domain to make a journey of adventure. It is dream that adds fullness, variety, and spice to our life and makes it worth living.   I have a dream. It is a dream that is deeply rooted in human nature. I dream that one day people of all origins can live in harmony and peace without being discriminated against or persecuted. the bounty of the earth can be shared by every single human being. Mutual respect will guarantee the existence and continuation of the diversity of customs and cultures. Love, sympathy, and cooperation will alleviate the sufferings and disasters inflicted upon our fellow men. Respect for basic human rights will put an end to social injustices and evils. When my dream comes true, all men will be truly equal, happy, and free.
2023-01-08 20:26:531

housing affordability index 什么意思

housing affordability index_翻译housing affordability index 网络意思:住房负担能力指数; 住房支付能力指数;
2023-01-08 20:26:591

求英语好的朋友帮忙翻译一篇英文房地产可行性研究报告

总结的结果 1。分析了该报告指出城市可以利用现有的 表面存放车位新的住房。 利用现有的表面很多房屋将取代现有的表面 与结构,包括停车场位于上方住房普遍采用 结构化的停车场。虽然这些项目将昂贵和复杂的,有较强的 房屋的需求和资金用于住房项目 克服这些障碍,在某些情况下,没有实质性的净成本到城里去。 根据方法(例如,很多了,它的发展 场景)到大约有100元可以负担得起的构造 利用现有市区。可将决定这个号码补贴 可用的单位面积达到或者低于平均家庭收入(AMI)。 2。几个停车位上配住房。 根据评估的机会和制约的9个面 许多网站评选的主要依据,对他们的潜在的经济适用房 项目。罗[无防腐剂的通勤者和路易丝都排名最高的很多 主体的详细的财务可行性分析。评估 使用标准的网站排名所组织的五个大类包括 这个地点的适合性、停车场、住宅发展的问题, 环境问题、网站的发展潜力。 3。路易丝·罗里的许多可容纳20 - 47负担得起的单位 [无防腐剂的通勤者之间34 81负担得起的单位,视 该项目,负担得起的单位、津贴、 购买力水平,在场的地下商业空间。 一个百分之百的负担得起的所有权项目开发的路易斯。罗 结果,需要负担townhomes 37美元53,000-per美元——或者其单位 补贴单位售价100个百分点,分别占心肌梗塞,120名。这个 多[无防腐剂能容纳74负担的通勤者在同一类型的单位 项目,导致类似的补贴的要求。如果市场利率单位 包括在项目和负担得起的单位,降低 补贴要求都是可以避免的。这种情况导致的发展 在20 - 25负担得起的单位之间的地点,路易斯·罗表示谢意 单位和50负担得起,根据[无防腐剂购买力水平。这个 单位可以负担得起的数量增加了对于很多,如果底层 商业空间是被附加的单位。虽然在某些情况下 在一个场景中收入补助的要求,一些资金来源 是提供给这个更高的收入水平。其他资金来源 需要被确认为促进发展的一个负担 中等收入的房屋建筑工程。
2023-01-08 20:27:062

将下面的句子扩成100字的长句

  Recently AP floated a story that spread like a virus. Within a day it was picked up by Yahoo!, the Wall Street Cheat Sheet, and the Washington Post where it was headlined “Affordability Glitch.”  Thanks to a “wrinkle” in the law, the story warns, Obamacare may hurt many of the people it is supposed to help, by making “health insurance unaffordable for . . . workers employed by restaurants, retail stores, hotels, and small businesses.” The law is explicit, AP explains: “companies that employ 50 or more workers must offer ‘affordable" coverage to those working more than 30 hours per week — or face fines. ‘Affordable" health insurance, as defined by the legislation, means that premiums can cost no more than 9.5 percent of an employee"s income. . . . . . . For low-wage workers, many of whom live paycheck to paycheck and earn barely enough to cover basic necessities 9.5% represents a lot of money.”  True, but the fact that the law says premiums can equal 9.5% of income doesn"t means that employer-sponsored insurance will cost 9.5% of a worker"s pay.
2023-01-08 20:27:231

FINE同NORMAL有什么区别

fine是好,normal是一般。前者的照片应该更清楚,同时图片越大
2023-01-08 20:27:303

2020年美国高校都有哪几种申请系统?

美国高校的申请系统有三种,分别是CA、UC、CAAS,目前CA与UC已相继开放和上线话说美国申请系统中的CA、UC、CAAS就相当于外卖里的饿了吗、美团,再加个百度外卖凉茶里的加多宝、王老吉,还有和其正播放视频软件里的腾讯、爱奇艺、优酷……各有各的特色,各有各的风采。那么自己的梦校适用于哪种申请系统呢?CA系统CA通用申请系统(Common Application),是美国大学本科入学网上申请的一站式网站。适用于包括哈佛,耶鲁,普林斯顿 等名校在内的800多所美国大学。该网申系统帮助申请人一次性地进行原本繁琐的申请流程(如提交高中成绩单,推荐信以及essay等)。今年的CA主要在界面版式和填报功能方面做了改进优化,以协助申请者顺利完成美国大学申请流程,更好呈现学生的广泛性和多样化。注意事项:1.未提交情况下可以对内容进行修改,但主要内容的修改次数有限制,一般是3次以内;2.一旦填写并提交申请表后,所有信息都不能更改!如需更改,要直接和大学联系;3.当年的申请信息仅当年有效;4.每所大学申请费用都是独立且略有不同的,都需通过在线付款,一般申请费为50至150美元不等;5.所有学校的附加文书题目已经更新,在选定学校后即可查看;6.申请前需确定所要申请的大学是否在CA系统中。如果想去加州大学,需要登录UC独立的网申系统。7.MIT、乔治城大学仅接受官网申请,申请这两所院校的学生自然不用考虑任何一个申请系统的主文书,只需关注学校自己的文书题目即可。UC系统UC系统是专门申请加州大学(University of California,简称UC)体系内学校的一个系统,除了加州大学旧金山分校(只提供研究生院)之外,加州大学9个校区都共用这个系统。申请时,9所UC校区通过UC系统统一提交申请,共享一个UC申请表格,申请文书共享。但是每个校区的申请是各校区单独审理,每个校区都会给出录取的结果。通过UC网申系统申请的9所院校:加州大学伯克利分校(University of California-Berkeley)加州大学洛杉矶分校(University of California-Los Angeles)加州大学戴维斯分校(University of California-Davis)加州大学圣巴巴拉分校(University of California-Santa Barbara)加州大学欧文分校(University of California-Irvine)加州大学河滨分校(University of California - Riverside)加州大学圣克鲁兹分校(University of California, Santa Cruz)加州大学圣迭戈分校(University of California, San Diego )加州大学莫塞德分校(Univeristy of California - Merced)UC系统的9所学校2020年秋季入学申请的提交日期与截止日期都是统一的,且没有所谓的EA/ED等批次之分。不过提交日期为11月1日哦TIPS:UC系统的学校,已经官方正式表态,将不会接受托福的拼分成绩。CAAS系统CAAS,全称Coalition for Access, Affordability, and Success(简称CAAS),是哈佛、耶鲁为首的美国100多所公私立大学及文理学院合力开发创建的一个新的大学申请系统。美国部分学校开始接受这一系统的申请,可以说是一个非常小众的申请系统。由于CAAS系统上线时间较短,仅有少部分学校声称只接受CAAS申请。如佛罗里达大学 University of Florida,马里兰大学帕克分校 University of Maryland-College Park,华盛顿大学-西雅图 University of Washington-Seattle这三所学校只采用CAAS招生。详情请戳大连学为贵订阅号(dlguixue)
2023-01-08 20:27:531

房价可支付能力运算和房价收入比,两者的算法是一样的吗

不一样。可支付能力的测量更加综合,是多个方法的合集。房价收入比可以看做是衡量可支付能力的一个方法。衡量可支付能力有其他的方法,比如Housing expenditure to income ratio,或者Housing Affordability Index (HAI)。
2023-01-08 20:28:131

网络信息资源检索主要有哪几种类型

根据文献媒体形式的不同,文献可分为以下几种形式:⑴ 印刷型(printed form):也称纸介型(paper type), 是一种以纸介质为载体、以书写或印刷方式为记录手段而形成的文献类型。它是一种技术含量低、对个人使用相当方便的一种文献,人们对它司空见惯,是最常用的一种文献载体。优点:易携带性(portability) 、易阅读性(readability)、可做标记(markupability)、个人可支付(affordability)、可存档(archivability) 、可占有(ownability) 、可保存(durability)等。缺点:信息密度低、容量小、体积庞大、占有大量存储空间、不易长久保存。⑵ 微缩型(micro form):以光学材料和技术生成的文献形式,经历了一百多年的历史。在全息照相技术出现之前,一般只是将文字、图象等信息符号进行一种等比的缩放。优点:体积小,存储密度高,易保存和流通、价格低、管理方便。缺点:需要专门阅读器,且设备比较贵昂,检索与阅读不便。⑶ 声像型(audio-visual form):也称视听型,它使用电、磁、声、光等原理、技术将知识、信息表现为声音、图象、动画、视频(sound, image, animation,video)等信号,给人以直观、形象的感受。它在描述自然现象和实验现象方面具有不可替代的表现力,比如大至天体星云,小至原子结构。在语言学习方面,这类文献也有其独到之处。⑷ 电子型:通过计算机对数据的存取与处理,完成文献信息的数字化 (digitalizing),形成电子型文献及形形色色的电子出版物,它们包括电子图书、电子报刊、电子新闻、电子会议录等等。机读型的版本也是多样的,有磁带版(magnetic tape)、磁盘版(floppy disc)、光盘版(CD-ROM)、联机版(online)以及最新的网络版(network)。02电子型文献不仅具有存储密度高、存取速度快的特点,而且具有电子加工、编辑、出版、传送等种种功能
2023-01-08 20:28:191

英译中!!!

The right it partner However, while the premise sounds great, the other issue most SME organisations face is not having trained resources to evaluate the solutions available. They are not able to evaluate the long-term benefits of a unified solution or the dangers of siloed point-solutions, nor can they install and manage the applications. What they, therefore, need is a solution that is affordable, easy to use, simple and quick to install and which they themselves can maintain without significant investment in training and know-how acquisition. For example, they should insist on a solution that can manage their critical business operations with a single software solution that also offers seamless integration with the applications they are already used to. Finally, while affordability, functionality and ease of use are obvious factors to consider, when choosing the business management solution the scalability and investment preservation should be the other. Just because an SME 正确的IT合作伙伴然而,尽管听起来非常的前提下,其他问题的大多数中小型企业的机构面临着是没有受过训练的资源,以评估解决方案。他们无法评估的长远利益,一个统一的解决方案或单独的危险点的解决办法,也不能安装和管理的应用。 什么因此,他们需要的是一个解决方案,价格合理,使用方便,简单,快速安装和它们自己能够保持没有重大投资培训和技术诀窍的收购。例如,他们应坚持的解决方案,可以管理他们的关键业务与一个单一的软件解决方案,还提供了无缝集成的应用程序,他们已经利用。 最后,虽然低廉的价格,功能和易用性是显而易见的因素要考虑,在选择企业管理解决方案的可扩展性和投资保护应该是其他。 仅仅因为中小企业
2023-01-08 20:28:263

国家发展药品的方针政策是?求大神帮助

国家发展现代药和传统药、保护野生药材资源、充分发挥药品在预防、治疗和保健中的作用、鼓励种植中药材。
2023-01-08 20:28:392

住房可支付性指数的介绍

住房可支付性指数(Housing Affordability In-dex,简称HAI)是国外非常成熟的房地产市场分析指标,用来评价居民住房支付能力.。
2023-01-08 20:28:491

申请美国本科,Common Application怎么填?

会考成绩怎么填?成绩单是可以请班主任在网上上传的,如果成绩单上有会考成绩,直接上传后学校就能看到;另外,成绩单也可以从学校寄原件给大学。如果成绩非常好或有一些特殊的方面想单独提,也可以在common app的additional information处进行说明。课外活动附属材料你指什么呢?奖状?如果是证书奖牌之类,是没有必要提供给学校的,这些仅能说明你参加了一项活动然后拿了名次,仅此而已,学校看重的是通过这个活动体现出的你具备什么特点。如果你的课外活动很多,可以做一个简历上传,但其实common app本身提供的有列举课外活动的部分,充分利用好这个部分也是非常不错的。课外活动不是把所有你参加的活动都填上去,而是需要筛选出有意义有价值能够体现你某方面特长和兴趣爱好的活动。夏令营和在班上任职,本身都可以作为很好的活动,但关键在于在这些经历中你是否有所感,然后把你和别人区分开来。荣誉、音乐考级:有。class rank&gpa 如果成绩单上有,就和它保持一致。财务证明一些学校需要邮寄原件;一些只用提供电子版;一些在申请时不需要,而是录取后你确定要入读才需要提供原件。具体请查询学校具体怎么要求。
2023-01-08 20:28:592

sunny什么意思英语

sunny的意思是阳光灿烂的;明快的;其乐融融的;性情开朗亲切的,它的比较级是sunnier,最高级是sunniest。sunny     美 [ˈsʌni]英 ["sʌnɪ]adj.阳光灿烂的;明快的;其乐融融的例句1.Suffice it here to say that Yorke had a shadowy as well as a sunny side to his character .这里只消指出这么一点就够了:约克的性格既有阴暗的又有明朗的一面。2.Affordability has long been a challenge for the state, thanks to its sunny beaches and relative scarcity of buildable lots.由于加州阳光明媚的海岸众多,并且可建筑用地相对缺乏,让人们买得起房一直是加州政府面临的一项挑战。3.Most professional players don"t wear them when they play on a sunny day, but sunglasses will allow you to see the ball more clearly.大多数的职业球手在太阳下比赛的时候都不戴太阳镜,但是太阳镜能够使你把球看得更清楚。4.Most of the windows are south facing which is where the garden is too which makes it a lovely sunny place.大多数的窗户都是朝南的,花园也在南面,所以房子的阳光非常充足。5.It was a really sweet memory--Sunny day, hospital people, Beautiful scenery and busy streets! we stayed there for a week.这真是个幸福的会回忆呀--晴天,热情好客的上海人,漂亮的景色和繁华的大街。我们待了一周。
2023-01-08 20:30:001

可口可乐的格言3a3p是什么

 Pervasive(无处不在)——使可口可乐产品随手可得。   Price Relative To Value (物有所值)——可口可乐产品必须物有所值。   Preferred (情有独钟)——使可口可乐产品成为消费者的心中首选。
2023-01-08 20:30:163

想要做某事英文

你好!
2023-01-08 20:30:394

affordabality是什么意思

affordability可购性; [英][əˌfɔ:də"bɪlətɪ][美][əˌfɔ:də"bɪlətɪ]
2023-01-08 20:31:302

英语有关后缀-ability的四级常见名词

sustainability
2023-01-08 20:31:382

0vereat是什么意思是中文,谢谢

翻译:吃得过多,饱食
2023-01-08 20:31:462

CoalitionforAccess,AffordabilityandSuccess是什么意思

Coalition for Access,Affordability and Success联盟的访问,负担能力和成功----------------------------------如有疑问欢迎追问!满意请点击右上方【满意】按钮
2023-01-08 20:31:541

团队精神英语演讲稿

波音公司的CEO Harry C. Stonecipher的 一篇讲话,主题是信任的力量,他谈到"speed . . . execution . . . reliability . . . affordability . . . integrity . . . and teamwork."讲稿写得很好.供你们参考. The Power of Trust" 2004 Global Supplier Conference Washington, D. C. September 17, 2004 Good morning. A Boeing supplier conference is, among other things, a great melting pot event, with people from across the country and around the world. Greetings to all of you and thanks for coming. Now I"m going to see if I can stir up the pot a little bit. Over the past two days, you have heard more than a few words over and over again over the past two days. They include: speed . . . execution . . . reliability . . . affordability . . . integrity . . . and teamwork. Each of those words represents a hugely important concept. They are all different. But there is one word that ties them all together. With it, you can increase speed, reduce cost, count on the reliability and integrity of other parties, and work together as a team in achieving flawless execution. Without it, your organization or enterprise will always be working at cross-purposes. The magic word is "trust." As a substitute for trying to control a myriad of actions through detailed contracts, constant oversight, and the threat of litigation or dismissal, elevating the level of trust within an organization is the most powerful means in the world of raising performance. Nothing - and I mean nothing - is more conducive to "better, faster, cheaper" than a high level of openness and trust between people in disparate jobs and locations who are working together toward a common end. So what is "trust" and how do we capture this quiet lightning and put it to work? The author C. S. Lewis got to the heart what most of us mean when we say we really "trust" somebody or something when he wrote: "You never know how much you really believe anything until its truth or falsehood becomes a matter of life or death to you. It is easy to say you believe a rope to be strong and sound as long as you are using it to cord a box. But suppose you had to hang by that rope over a precipice. Wouldn"t you then first discover how much you really trusted it? The same with people." As this quote suggests, the most important component of trust is a strong belief - a hanging-over-the-precipice belief - in the complete integrity of another party or thing, whether it is the integrity of piece of rope or the integrity of the string of promises that we make to one another. On a continuing basis, trust is impossible without integrity. It can only exist in the presence of highest standards of conduct. Let me cite a shining example of the power of trust involving one of our principal customers. In leading Operation Iraqi Freedom, General Tommy Franks defied an old military axiom that says that an attacking force should have a 3-to-1 numerical advantage over an entrenched defender. He attacked with a smaller force. Unlike Operation Desert Storm 12 years earlier, Operation Iraqi Freedom did not begin with a massive aerial bombardment. And it did not stop at the Euphrates River. With fewer than half the troops and less than half the armor and artillery, the troops under General Franks" command drove all the way to Baghdad and beyond in just three weeks. In his book, "American Soldier," General Franks acknowledges that his lines of supply, stretching more than 300 miles, were thin and vulnerable. But he points out that "a larger, slower, methodical attack model" - along the lines of Operation Desert Storm - would have left Saddam Hussein with "too many strategic options," including the torching of Iraq"s oil field, the destruction of the country"s infrastructure, and the ability to target chemical weapons at large concentrations of coalition soldiers. So Franks took a calculated risk. He opted for a campaign keyed to speed and maneuver - driving deep behind enemy lines on a variety of fronts and creating confusion and panic throughout its ranks. Whatever else one may say about this strategy, it was based on a high degree of trust. No commander would disperse his troops - casting so wide a net with the idea of being able to yank it tight in a few key places - unless he had the utmost confidence in thinking that every combat unit would do its job and do it well in supporting the mission. In business as in combat, trust is the great enabler in making the most of scarce resources. Many companies, for instance, have succeeded in increasing or speeding production while going from Just-in-Case to Just-in-Time levels of inventory. Just-in-Case is a function of a lack of trust; Just-in-Time is a function of trust. Just-in-Case says "I don"t trust my guys to do what they say they are going to do"; Just-in-Time says, "I know I can count on my suppliers." As it happens, the number of men and women who work for Boeing, either directly as employees or indirectly as part of supplier companies engaged in carrying out work for Boeing, is considerably larger than the force under General Franks" command. All told, we are probably about 500,000-strong - a Desert Storm-sized force. As big as we are, to move fast and to execute with a high degree of precision, we, too, must have total confidence in the promises that we make to each other. That"s the first prerequisite. I also believe it is both possible and necessary - in the competitive arena that we occupy - to combine a hard-nosed sense of attending to the practicalities of survival . . . with a genuine concern for the health and well-being of partners and co-workers. In an increasingly interdependent world, selfishness is not a viable option; to be too selfish is, ironically, to dig your own grave. Boeing is a big company - the largest aerospace company in the world, with more than 155,000 employees and $50 billion in annual revenues - but our place in the great scheme of things is really quite modest. Just about 70% of the value added in most of the products that bear the Boeing name was put there by suppliers, not by our employees, and that is up from about 60% a decade ago. To put that another way, the Boeing Company will never be any better than the network of suppliers that feed and support the company from 50 states and more than 90 countries around the world. Not too long after I joined Boeing in 1997 (following the merger of McDonnell Douglas into Boeing), I described the company as "arrogant." Just as I expected, that shocked a lot of people inside Boeing. But I did so with a purpose in mind. First, I wanted to draw attention to the idea that we needed to do a better job of listening to the customer - and listening to others (i.e. our suppliers and partners) in the best position to help us do a better job. It"s amazing how much you"re able to learn when you aren"t doing all of the talking. And second, I wanted to remind people that we were in a business, and in a business - regardless of what the name on the building may be - you don"t assume that anybody owes you a living, and you don"t look at the world through rose-colored glasses - seeing things not as they are but as you wish them to be. But Boeing has changed. Above all, we are focused - intensely focused - on execution. And that has had profound effects on our relationships with all of you in the supplier community. On the one hand, we have become increasingly demanding and selective. Since 1998, we have reduced the total number of suppliers in our system by no less than two thirds. On the other hand, we are placing more and more work . . . and more and more responsibility . . . into the hands of the suppliers that we see as the best of the best. We have established a Supplier Management University, and we are reaching out in a variety of other ways. Most especially, we are moving away from contract management in a strict sense to managing relationships with business partners. What does that mean? First of all, it means more sharing of information and ideas - in both directions. We are sharing more information with you than ever before - on market forecasts, production rates, inventory levels, quality issues, and other critical data - and we are looking for more information in return, including forward-looking metrics that help us spot potential problems in the making. We don"t want any unpleasant and unnecessary surprises - like the parts shortages and production problems that plagued this company back in 1997 and 1998. That shouldn"t have happened then and it won"t happen in the future. Even more importantly, however, we want the benefit of your ideas and expertise going forward. We want you fully engaged with us in serving the end customer - whether that is the military customer and others responsibility for national security, or the airlines and the traveling public. And that is certainly something that is happening in today"s Boeing. Going back a few years ago, who would have guessed that Boeing would trust another company, or group of companies, to do the detailed design and build of the wing of a brand-new Boeing jetliner? But that is exact what we have done with the Boeing 7E7 Dreamliner. We have entrusted the critical work of building a Boeing wing for the 7E7 to MHI of Japan. Or who would have guessed that one of Boeing"s biggest and most important programs in the defense arena would be one in which we aren"t doing any metal bending or production at all? But that is the case with the Army"s Future Combat Systems program, where Boeing and SAIC are responsible for integrating the design and build of essentially all of the Army"s future platforms - everything that moves on the ground, in the air, or in space. Like many of your own companies, Boeing is moving up the value chain and concentrating more intently than ever on a few core competencies. For us that chiefly means doing high-end design, engineering, and systems integration. We are not striving for self-sufficiency. To the contrary, our goal is to become a lean global enterprise that sticks to doing a few things exceptionally well and that is very adept at drawing upon the strengths and tapping into the best thinking and practices of other companies across the U.S. and around the world. Working together, Boeing and its suppliers have done some amazing things in past couple of years. But the best years, without a doubt, are still before us. Imagine a car company or any other major industrial concern that was forced to cut production by more than 50% in a three-year period. Yet that happened to our commercial airplane business, and we have managed the remarkable feat of staying profitable and continuing to invest in the future. Now air traffic has returned to pre 9/11 levels, and we are looking forward to what we hope and expect to be a period of sustained and gradual growth. Long term, this is a great growth market. Over seven decades, the growth in air traffic has outpaced the world"s economic growth by a factor of about 1.5-to-1. The line of demarcation between Boeing and Airbus is clearly drawn, both strategically and culturally, and we like our prospects. We think the Boeing 7E7 is right product at the right time - and the biggest the game-changer in civil aviation since the 707 at the dawn of the jet age. More than that, we think that our approach - with its emphasis on lean global enterprise - gives us a flexibility that Airbus lacks. Eight years ago, Boeing was not a major defense company. Today we are the nation"s second largest contractor, and we have established Boeing as the leading industry partner to our government in developing a "network-centric" view of the world and apply that to a wide array of convention and unconventional threats. In the first half of this year, IDS"s revenues were up 14% - to $14.6 billion - and we had an operating margin of close to 10%. We see excellent growth and profits in this business for years to come. As most of you know, I came out of retirement to lead this company last December at a painful moment . . . as we were faced with barrage of criticism for the serious misdeeds on the part of a few of our people. I pledged to fix the things that went wrong, so they wouldn"t happen again. I believe we have made good progress in restoring customer confidence and in putting distractions of the past year behind us. Every one of our employees has been asked to sign a code of conduct, and we have asked every one of our suppliers to acknowledge the same code of conduct. Clearly, the best way to defend against rogue behavior is to create an environment in which there is zero tolerance for anyone who even begins to bend or break the rules and where everyone understands and pursues the highest standards. We want everyone to stand up and cry "foul" at the first sign of unethical or improper conduct. That goes for people in supplier companies no less in Boeing itself. On a personal note, I will tell you, most sincerely, that I"m glad to be back. I make a better worker than a retiree. And I love the company, the employees, all of you who are our partners, and the industry. I believe this company has a great future, and I know that our suppliers are destined to play a larger and larger role in who we are and what we become. We are entrusting more and more of our future to you. Speaking not just for myself but all of Boeing, I will close with one of the nicest and most familiar phrases from the Spanish language - "Mi casa es su casa." Share this house with us and help make it a better place.
2023-01-08 20:31:591

他明天可能回来的英文用possibility

There is a possibility that he will come back tomorrow.
2023-01-08 20:32:052

overeaf是什么意思

overeat[英][ˌəʊvərˈi:t][美][ˌoʊvərˈi:t]vt.& vi.(使)吃得过多; 第三人称单数:overeats过去分词:overeaten现在进行时:overeating过去式:overate例句:1.Affordability isn"t what"s driving us to overeat, he contends.
2023-01-08 20:32:181

英语作文

你考完了没
2023-01-08 20:32:233

自行车旅行的好处.the advantage of traveling by bike

Bicycle riding has many advantages. It is the least expensive way of traveling apart from walking. If you travel by bicycle, you don"t have to buy gas as you must when you drive cars. Besides, it develops much less mechanical troubles than a car.bicycle riding is especially good for health. It is good exercise. If you go to work by riding a bicycle instead of driving or taking a bus, you can have a better chance of getting enough exercise you need everyday. Bicycling is also good for our environment. It is less noisy and does not pollute the air. I am glad to have ridden a bicycle to school when I studied in the high school. 还有Advantages Of Traveling By BicycleEveryone knows that cycling is a fun, healthy and economical means of travel around the neighborhood; however, traveling by bicycle has added advantages. IndependenceCycling emancipates, offering privacy and freedom. Get where you want, when you want, all on your own steam.SpeedIn just about every town, cycling on a Giatex folding bike is often quicker than other forms of transportation. No car door to unlock, no engine to start or warm up, no seatbelt to put on, no need to stop at a gas station to fuel up, etc. When you arrive, take 10 seconds to fold the bike & place it in a bag to take inside with you. That"s door to door transportation free of the frustrating delays you"d experience otherwise.Bicyclists travel fast enough to feel a cooling breeze yet slow enough to experience and enjoy the scenery (be it a city, a town, a small village, rolling countryside or absolute wilderness).Flexibility - Get Off The Beaten PathUnlike travelers by motor coach, bicycle tourists can modify their itinerary, deviating onto very small routes that would be impossible otherwise. Change your plans on a whim (or by accident at a wrong turn). If you"re getting tired or the weather"s changing, you can always throw your bike in a bus or a taxi.AffordabilityTouring by bike rather than by car means no car rental fees, no worries about high costs of fuel, no parking fees (or fears of your car being stolen, damaged or breaking down). The Giatex is safe by your side. Just fold it up, bag it & take it inside where ever you go.Giatex fits in standard luggage.(Click to enlarge) Fits Inconspicuously Into Checked LuggageGiatex turns the world into your cycling playground, packing into a typical suitcase that meets the 62" rule of most airlines. Bring your Giatex along whenever you fly. When you arrive, remove the bike from your suitcase, take 10 minutes to assemble it, and go!ConvenienceLeave when you want, stop at a restaurant or restroom when you please, pull over & shoot that awesome photo you would have missed going 70 mph... When you arrive at your destination, just hop off your bicycle and walk right in. CultureMeet interesting people. Cars & tour buses insulate tourists from experiencing the local culture that they"re trying to experience in the first place. Getting on your Giatex is a great way to break the barrier and BE part of the local scene.WildlifeThe relatively quiet nature of bicycles increases the opportunity for wildlife encounters. I"ve rode through a herd of American Buffalo in Yellowstone, past Alligators sunning themselves on the bayou in Louisiana, near possum, raccoons and snakes along the Mississippi River, beside grazing deer in the Colorado Rockies and Mountain Lions on the Grand Canyon North Rim.Riding the Giatex, you"re more likely to notice birds, insects, plants and animals. Your unrestricted vision and relaxed pace allows you to notice colors and movement more easily. You"ll actually smell the flowers and hear wildlife rustling in the underbrush.ExerciseFace it, sitting in a car or bus seat will never offer the health benefits of traveling by bike. AdventureWhile adventure travel sounds exotic, the real reason to travel on your Giatex are the incredible experiences you"d have missed otherwise. Sure, you might fall short of your destination because it rained, you had a flat, etc. but what about that deserted beach you accidentally discovered? Or the Australian gal trekking the world that you met on a bike trail in the Swiss Alps? Or the actor you met on a bench in Central Park? Adventures aren"t always pleasant, but they"ll enrich you with memories for a lifetime.这些都是思路 自己组织然后借鉴吧。。。
2023-01-08 20:32:341

有没有关于食物的英语文章?

同学 自主完成作业才是一个好学生
2023-01-08 20:32:433

求一篇雅思写作范文

正题:ESSAY分为三部分:1.Introduction2.Body3.Conclusion一篇学术性论文当中,这三部分是必须要有的,同理在考试中才能得高分。那么什么是introduction呢,之前看书说是把题目用替换词带入照抄,后来发现这是傻瓜式写法,对于要求写作7分以上的同学并不适用。真正的introduction是“presentyourviewpoint”那么怎样来present呢?继续。第一步:lead-inbackgroundinformation即导入背景信息。看这个例子:Somepeoplethinkvisitorstoothercountriesshouldimitatelocalcustomandbehaviors.Somepeopledegree.Theythinkthehostcountryshouldwelcomeculturedifferent.Discussthetwoviews,andgiveyourownopinion..这个论文题目里,tourism就是一个背景信息,所以我们introduction里第一句就该来介绍或者叫导入背景信息,即tourism的信息。例如:Tourismhasbecameanindispensablepartinourmodernworld.或者Tourismisgraduallyconsideredtobeahottopic第二步:narrowdowninformation即从大背景信息里提出你要去论证的方面。还是上面给出的题目,你要narrowdown出来的就是:“peopleshowmoreconcerntotheirtwoviews.So酣鼎丰刮莶钙奉水斧惊meofthemthinkvisitorstoothersnationsshouldimitatelocalcustomandbehaviors,butothersarguethatthehostnationshouldwelcomevariouscultures”第三步:yourviewpoint即给出你自己的立场。例如上题你就可以说:“AsfarasIamconcerned,Isidewiththeformer”【Somepeoplethinkvisitorstoothercountriesshouldimitatelocalcustomandbehaviors.Somepeopledegree.Theythinkthehostcountryshouldwelcomeculturedifferent.Discussthetwoviews,andgiveyourownopinion.】Introduction:“Tourismisgraduallyconsideredtobeahottopic.Peopleshowmoreconcerntotheirtwoviews.Someofthemthinkvisitorstoothersnationsshouldimitatelocalcustomandbehaviors,butothersarguethatthehostnationshouldwelcomevariouscultures.AsfarasIamconcerned,Isidewiththelatter.”这里要注意,第一步和第二步都是generalstatement,都是题目已经给你的,只需要你用学术性的文字合理输入就好了,但是第三步是thesisstatement,这才是最重要的,是你对这篇论文的观点,也是你接下来要引出Body的关键句,承前启后。。恩。。就这么理解吧。关于BODY部分,正反两方面都要提及比较好,一边倒往往写着写着就没话了,尤其是在考试中一紧张反应会慢点。。这部分大家参考十天写作这本书就好了。尤其是后面关于各个话题的好句子。段落基本就是2-3段。这里需要强调的一点就是,一定要注意句子的连贯性,就是连接词的运用,承接,转折,句子长短搭配,在用词方面尽量多用学术性更强的词汇。Important可以用significant代替等等。嘿嘿,大家都知道的吧,我就不废话了。再说下conclusion部分。1.summary2.ideaSummary就是对你body两部分的一个总结。Idea就是你自己的观点,就是retellyourviewpoint如果还是拿上面那个题目来说的,假如你是正方面论证的,那么可以这么写:“Fromwhathasbeendiscussedabove,wemaysafelydrawtheconclusionthatthehostcountryshouldwelcomeculturedifferent.Thoughsomepeoplethinkthatvisitorstoothersnationsshouldimitatelocalcustomandbehaviors,Istillwouldliketosupporttheformer.”以上就是大作文写作的基本框架,最后再说下写好作文的四个基本要点吧。UnderstandthewaytowriteAppreciatethelanguageRememberthelanguageReflect/Usethelanguage
2023-01-08 20:33:066

我要设置一个问题,英文的,里面必须是urbanization影响了housing affordab

How does it works that the urbanization affects the housing affordability ?
2023-01-08 20:33:261

求简历翻译,越精简越好!中译英~

1 day, carefully and deliberately the scan is complete, registration form and organize files, etc. a lot of tedious work, Efficiently complete the task, have strong adaptability and affordability 2, subject to management and allocation, and timely communication with colleagues, consulted widely, to develop a late-first thinking Asked the good habits and good at summing up 3, to understand the nature of the work, learn actively and consciously work to maintain an optimistic understanding of the heart State and pleasure is the key to complete the good work
2023-01-08 20:33:311

交通带来了哪些烦恼和问题?

交通工具对人类的负面影响 现代交通工具已由过去的牲畜拖拉演变为现在的汽车、火车、轮船、飞机,效率大大提高,缩短了国与国之间,人与人之间的距离,从北京到纽约,如果坐飞机,只需要8个小时就可以到达,这在古代是不可想象的。但同时,如人们所说,万物都有其两面性。交通工具的发达,给人类带来了方面和快捷,却没有给人类带来幸福。21世纪是全球化的世纪,交通工具的使用更加频繁,但随之也带给人类无尽的烦恼甚至是灾难。第一、污染环境由于运行交通工具需要消耗大量化石燃料,这些化石燃料燃烧后释放到空气中,使全球温室效应进一步增加。还有就是城市空气污染,汽车尾气的排放要占到80%,外加汽车噪音等,对人类身心健康带来了极大伤害。第二、资源枯竭甚至引发战争普通轿车一年耗油1800升,我国机动车燃油消耗每年超过一亿吨,而且仍在逐年递增。地球的不可再生资源是有限的,人类不久将会面临石油等资源严重短缺的问题。美国为了争夺石油资源,不惜在中东开展,搞得生灵涂炭,人民深受痛苦。第三、毁坏生态环境修建公路、铁路需占用大量农田,破坏了周边生态资源,人类可耕作的土地日渐减少。许多石油资源丰富的国家,由于大量开采,地上及地下水资源均收到污染,生态环境遭到了严重破坏,原本美好的家园,清澈的河水,一去不复返。第四、交通拥堵及事故频发大量汽车的生产,常常使交通陷入瘫痪。尤其城市上下班的高峰期,如果堵车,更是寸步难行,这对人们乘车的初衷无疑是种讽刺。在古代,人们死于意外事故的可能性很小,而今,我国每年死于交通事故的人数就达十万人。第五、对人类精神层面的影响现代汽车越来越向精美、华丽的方向发展,这点跟明星、超女的包装相类似,人们在拼命追求名车之外,似乎忘记了汽车的基本用途。无怪乎商场展出的名车都要配美女车模。本来已经够浮华的世界,因为这些额外的追求更添了一份乱象。
2023-01-08 20:33:446

环境问题的雅思写作作文

  Environmental problems are so big that they cannot be solved by any person or country alone. Instead, it should be solved at international level. To what extent do you agree or disagree with this view?   Environmental degradation has been recognized as one of the main challenges that we have to overcome in the 21st century. The rapid deterioration of environmental problems is believed to have posed a serious threat to our survival. To address this concern, countries worldwide should join forces, instead of working individually for their own target.   People support international cooperation for two reasons. The first point is the impact of environmental problem is normally on a global scale. It is common knowledge that we share the same biosphere, its components are interrelated. For example, a stream in one country can be polluted by the sewage dumped by its neighboring country. In other words, one country"s effort to reduce pollution can be futile if other countries are not involved. It should also noted that some countries do not have adequate resources to reduce pollution, even though these countries realize the importance of environmental protection. These countries can cooperate with developed countries, introduce technologies and draw on experiences so as to implement environmentally friendly policies continuously.   Despite the importance of international cooperation, countries should take the initiative to implement some changes. It is fair to say that countries are confronted with different environmental problem. For example, greenhouse gas emissions in China are mainly created by the electricity generation industries while in the United States are primarily attributed to the increase in car use. The technologies and methods that are globally applicable may not be effective in some countries.In addition, countries should enforce some environmental laws and raise citizens" awareness so as to restore the environment.   To summaries, countries should make a join effort not only because the ecosystem is a unified mechanism but also because it can make optimal use of financial and human resources. Country"s resource commitment is also important at regional or national level.   In some countries, it is possible for people to buy products made in other countries. To what extent do the benefits of this development outweigh the problems?   As the world is increasingly globalised, the exchange of commodities across the border is proceeding at an astounding rate. It has sparked controversy over whether the increase in imports has adverse impacts. From my point of view, this practice"s advantages outweigh its disadvantages.   Importing goods can yield a number of benefits. The first benefit is that despite the high cost of transportation, imports are competitively priced. The main reason is that the countries that export these goods normally have technology and professional knowledge to ensure the goods" quality and affordability. For example, China specialises in the production of textile products so China-made textile products are cheaper than local counterparts in many parts of the world. Besides, imported goods have challenged domestic manufacturers" dominance and intensified competition, thereby prompting these manufacturers to lower product prices. It is beneficial to domestic customers, because products are more affordable and the cost of living will decline.   On the other hand, the downside of importing goods is that the excessive reliance on imports is likely to lead to the underdevelopment of some domestic industries. For instance, many countries import computers, resulting in domestic manufactures" bankruptcy. This is harmful to the development of a self-contained economy, and also likely to trigger massive job cuts. Another problem is that transportation may create considerable pollution, especially when it involves air freight. It will degrade air quality and also lead to other environment issues, such as global warming.   It is therefore reasonable to think that the advantages of importing of commodities should be accepted with caution. Although customers are able to acquire commodities at lower cost, countries also need to pay attention to the development of their respective industries.   Some people believe that charities should give aid to those who need the aid most, wherever they live. Some people believe that charity organisations would better concentrate on people in their own countries instead. Discuss both views and give your own pinion.   Concern about humanitarian has been heightened in recent years. Although international aid illustrates a moral ideal of mankind, many people who hold the opposing views think that the welfare of fellow citizens is the priority. International aid has its weaknesses but its importance should not be denied.   The main reason why international donation agencies should view international aid from a global perspectives is that their funds can help the citizens of those recipient countries to combat poverty, disease and inequality. We should recognise that citizens of developing countries are in desperate need of aid, because they are susceptible to natural or man-made disasters such as wars. In those war-ton or poverty-stricken countries, resources are extremely scarce, which demand for food, medicine, tents and shelters.   Despite the importance of helping those beyond our national borders, it is reasonable to lend a hand to our fellow citizens. Even in the richest countries, there are some disadvantaged people whose needs for daily necessities are not met. If we can solve problems on our doorstep, low income people can have basic living standards and this is beneficial to social stability.   From my personal perspective, humanitarian action can restore some of their basic rights, such as the right to receive education, in recipient countries. This is consistent with the universal principle of supporting vulnerable populations. Those who cannot provide financial support can work as aid workers and deliver services to those needy people.   To summaries, we should realise the implications of international aid to those who are affected by disasters, poverty and misfortunes. We can deliver aid to other countries to show compassion, although helping local beneficiaries is important.   The tourist industry has been expanding in some countries and international tourism has benefited these countries. To what extent do you agree or disagree?   In recent decades, tourism has become an important industry and has brought unprecedented opportunities to these countries. However, the impact of tourism on these countries remains a source of constant debate. The essay will elaborate on both positive and negative impacts of tourism.   The implications of tourism for some countries are two fold. First of all, it should be recognised that the development of tourism stimulates economic growth by generating enormous employment opportunities and increasing foreign exchange earnings. This benefit is particularly valuable to those impoverished countries, whose citizens are jobless, malnourished and ill-housed. Tourism provides a driving force for the development of various industries such as hospitality, transportation, communications, retail sales and manufacture, which require substantial capital investments. Without the revenues created by tourism, these industries are not likely to develop and the economic growth will be sluggish. Furthermore, tourism provides economic incentives for cultural preservation, because some places of cultural importance,e.g., historical sites,remain the most popular destinations.Those who express concerns about the negative effect of tourism should realise that tourism revenues can be used to protect cultural or historical heritage and also the local landscape.   On the negative side, environmental destruction is one problem that arises from international tourism. The construction of infrastructure and tourism facilities(including airports, roads,hotels and resorts) will destroy environmental resources. Another problem associated with tourism is that it can threaten the local culture. The arrival of tourists can disrupt the life of local people, who abandon their traditional livelihoods and start to work in the tourism industry. It is also true that in many places, local people do not embrace tourism with open arms. Due to a lack of understanding of local customs, tourists might display some impolite or even offensive behaviour, which can lead to local people"s unhappiness or hostility.   In the light of these facts, we can come to the conclusion that tourism can help some countries reap benefits although these countries may have to accept social and environmental costs. These countries should promote culturally appropriate activities and require tourists to show respect for the local life, traditions and natural scenery.   English has become a universal language. Do you think that the positive effects of the trend outweigh negative effects?   At the present time, the role of English as a global language is indispensable, but it is worth mentioning that the prevalence of English worldwide might have its negative effect. In my opinion, English"s dominance can be viewed in a positive light.   It is unquestionable that the extensive use of English worldwide helps promote international cooperation, as language constitutes the biggest barrier to people"s communication in the global setting. For example, if a company"s financial statements are written in English, any investor who has a good command of English is able to read this company"s documents and understand this company"s operation, whether or not English is their first language. That"s why English has been recognised as the main language by many international conferences and academic groups. Around 80 per cent of websites in the world present their information in English. It would be no exaggeration to say that those who do not speak English find it difficult to survive in the global community. By contrast, people who have proficiency in two languages( English plus their native language) can easily find jobs, collect information and travel overseas.   Despite the contribution of the English language to globalisation, it is considered the main culprit of the loss of language diversity. The idea lies in the fact that many English learners, such as those who move to English-speaking countries, speak their native language less frequently. It should also be noted that English, as the favorite language for international media, conveys English-speaking countries" lifestyles, values and beliefs to different parts of the world. It might affect the world"s cultural diversify.   In spite of this, I am convinced that English is able to bridge the language gap and introduce minority cultures to the world, thereby protecting these cultures.   In conclusion, English plays a vital role in communication and cooperation among people from different countries. Although some people suspect that English will endanger some minority languages. This claim is not supported with evidence. The reality is that English sometimes assists us protecting cultural heritage.   Many countries spend a lot of money in art. Some people think investment in art is necessary, but others say money is better spent public services and facilities. Discuss both these views and give your own opinion.   Government sponsorship for arts is a controversial issue, especially when the state is confronted with budget problems. There who object to public funds for arts believe that money should be diverted to the construction of public facilities. I am of the opinion that the government should take citizens" benefits into consideration and adjust the spending on art or infrastructures accordingly.   It is important to realise that art is an essential component of cultural legacy, so the protection and development of art has important implications to cultural diversity. In terms of painting, for example, styles, genres, tools and materials differ from culture to culture. An art form is likely to disappear, if it is not well protected.   Despite the importance of art, public facilities deserve more of government spending than art. Citizens are interested in the availability of public facilities, such as water and electricity supply, schools, libraries and roads, which have a direct impact on their daily lives. By contrast, for most people, sculptures, paintings or operas are luxury items, which cannot bring tangible benefit to them. Therefore, it is pointless to support the use of public funds for this purpose, if basic facilities are underfunded and ill-equipped to meet public needs.   I personally think that the arts should get public money, because it boosts the appeal of the built environment, reflected in the diversity of architecture and landscaping. If we are exposed to visually attractive objects everyday, we can enjoy peace of mind and feel an increased level of satisfaction with life. People will be less likely to commit violent or anti-social behaviors, and this is beneficial to community cohesion.   In the light of the facts outlined above, government investment in the arts is essential to cultural diversity and the visual appeal of the built environment. However, in those countries whose infrastructure is inadequate, spending cuts on the arts are justifiable.   Instead of asking the government to bear the cost of higher education, students should pay tuition
2023-01-08 20:34:061

求翻译 感谢!!!

A, the pursuit of excellence and scarcity of Product strategy (Product) :1 the pursuit of excellence in product qualityNo doubt Valentino is the world"s advanced customization and ready-to-wear"s top luxury brand as the fusion of Italy and France Valentino of manual work of exquisite, advanced import fabrics and showily luxury style of work correctly, make warren tino brand clothing from the whole to the every little detail, strive to properly. Richly showily, beautiful colourful bright is warren tino the characteristic of the brand. Men"s clothing clothing, women"s clothing, bags and shoes perfume, belts, jewellery, watch, glasses, scarf, which involve to people living at ordinary times, party, business, the party and so on each occasion.2 content with rare for expensive yield limitingIt"s rare for luxuries first priority, only in the raw materials of the production or rarely to value the quest to be fully chasing products3 attention to detail design and packagingToday"s luxury products generally consider in detail a lot, and now consumers to detail wants more and more at the same time to pursue the perfect quality, often using luxuriant packaging businessman attracted consumers, through the packaging make consumers believe the product content is worth somewhat.Packing all show costly4 the unique product concept lenovo(1) the concept of origin(2) manufacturing process concept5 the brand into the royalty and celebrities colourValentino is the world"s advanced customization and ready-to-wear"s top luxury brands. Continue to innovate and design and production technology as the brand concept, talked about Valentino, people will feel this name is the Roman noble flavor. Valentino is representative of a palace type of luxury, but hidden deep in high-profile calm, from the s has been the Italian national brand, innovative design concept and strict production processSecond, high-end positioning and the Price strategy game (Price) :The high price of luxury goods by luxury properties of the decision itself, is the brand operation strategy needs. Luxury in pricing are considering the brand positioning, target consumers bear ability, and industry competitive price level under a pricing strategies,On the market in valentino. Only to high-end market, the orientation of the high-end specificity, brand awareness can never use expansion, service object is successful and social elite, luxury users and owners can only be successful and social elite, valentino can"t the extension of through brand to capture ZhongDiDuan market, so let the successful people to and social elite abandoned, lose the identity of the noble and lose up its own position. Luxury brands are generally not price promotion. If the price down to all people can accept, and commodity attack also enough to make most people rich can have this brand, the brand will have to give away as a luxury brand, the current market luxury goods on sale in most is only deal with the purpose of survival, not the real sales promotion, and give the customer a discount for buying the news can be purchased at ordinary times for their products for the general.Three, evolution and the stereo integration with The Times of channel strategy (Place) :1 the top 5 star hotel2 shopping center high-grade business3 the international famous brand shopping street4 luxury famous brand exhibitionFive luxury book centerFour, the pursuit of style and cultural integration communication strategy (Promotion) :1 luxury and meticulous coexist public relations activities2 media match and originality connotation of the AD3 fusion of the Chinese and western culture communication strategy4 high-end brand combined promotion trend
2023-01-08 20:34:232

各位大哥大姐,请尽快把我的论文摘要译成英语,多谢了,急用,快点啊!!

English Abstract Emphasis on criminal reconciliation of victims, perpetrators and the public of the overall balance between the interests of, is people-oriented, the concept of a harmonious and orderly in the field of criminal justice is all about. It can fully mobilize all sectors of society, organizations and community enthusiasm to participate in resolving all types of crime arising from the contradictions and problems, to maximize the restoration of criminal damage social harmony and stability, of great significance. China should be based on traditional Chinese mediation, full of useful experience from abroad, and actively explore the establishment of criminal reconciliation and improve the system. The author believes that the criminal settlement system exploration and practice at home and abroad for decades, is the development trend of judicial reform and the trend, China should be in the promotion of social harmony and stability and the affordability of existing public, based on the steady implementation of the implementation of the criminal settlement. Should grasp the main aspects: First, in the form of legislation to clear the legal status of criminal reconciliation; The second is to clearly define their conditions of application, scope and application of procedures to prevent the application of non-uniform scale or lack of supervision to the detriment of the authority of the rule of law; c is to increase the judiciary at all levels of society, including publicity staff to address the ideological and non-uniform, do not know the place and do not have a strong sense of responsibility and so on. The fourth is to strengthen security measures, including amendments to relevant laws and regulations to improve, the types of non-custodial sentence increases, the establishment of the State Compensation Fund and so on. In this paper, a number of experts and scholars with their own ideas for many years the work of law enforcement practice, to build in our criminal system, specific idea of reconciliation. In addition to the introduction and conclusion of this article is divided into the following three parts outside Part I: an overview of the criminal settlement system. This part of the system from the origin of the criminal settlement, experts and scholars say, the meaning of the author on the understanding of the criminal settlement, and from the main, content, legal content of three of its careful analysis of specific. In addition, criminal reconciliation at home and abroad to study and explore the theory of practice, and clearly pointed out that the establishment of a criminal in our country has become an irresistible trend of reconciliation system, and many can learn from the valuable experience. Part II: the introduction of criminal reconciliation in our country the need for and feasibility of the system. This section from the from the dispute in favor of resolving conflicts and promoting social harmony and stability; help reduce crime further enhance the effectiveness of crime prevention; effective conservation of judicial resources, to improve the efficiency of the judiciary, the existence of our country with criminal reconciliation of the cultural, legal, policies, practices and social infrastructure in terms of reconciliation in our criminal system, the introduction of the necessity and feasibility of a comprehensive exposition and argumentation. Part III: Construction of China"s criminal system specific idea of reconciliation. This section is the focus of papers. I spent a large portion of China"s introduction of the criminal settlement from the urgent need to address many issues, including personal values-based and national-based issues, criminal law the principle of reconciliation with the existing relationship between the problem and increase non-custodial sentences and other types of issues to explore in detail and ideas put forward. China to build reconciliation from the criminal of the basic principles to be followed, the application of the conditions and scope of application, the application of attention to matters such as stage, as well as several areas in the proposed reconciliation of our criminal system to build specific ideas. Paper Keywords: building a harmonious society envisaged in the criminal settlement
2023-01-08 20:34:342

谁能将SWOT分析法 翻译成英文?

SWOT analysis is an important tool for auditing the overall strategic position of a business and its environment. The Key Distinction - Internal and External IssuesStrengths and weaknesses are Internal factors. For example, a strength could be your specialist marketing expertise. A weakness could be the lack of a new product. Opportunities and threats are external factors. For example, an opportunity could be a developing distribution channel such as the Internet, or changing consumer lifestyles that potentially increase demand for a company"s products. A threat could be a new competitor in an important existing market or a technological change that makes existing products potentially obsolete.
2023-01-08 20:34:502

有人有高一英语周报2014-2015学年第34期报纸的答案吗?答案在第35期报纸上,那个好心人发一

2023-01-08 20:34:581

文献有哪些特征?书名、作者、出版社、价格、分类号、主题词、页码、文摘、分别属于文献的书名特征?

优点:易携带性(portability) 、易阅读性(readability)、可做标记(markupability)、个人可支付(affordability)、可存档(archivability) 、可占有(ownability) 、可保存(durability)等。缺点:信息密度低、容量小、体积庞大、占有大量存储空间、不易长久保存。 ⑵ 微缩型(micro form):以光学材料和技术生成的文献形式,经历了一百多年的历史。在全息照相技术出现之前,一般只是将文字、图象等信息符号进行一种等比的缩放。 优点:体积小,存储密度高,易保存和流通、价格低、管理方便。缺点:需要专门阅读器,且设备比较贵昂,检索与阅读不便。⑶ 声像型(audio-visual form):也称视听型,它使用电、磁、声、光等原理、技术将知识、信息表现为声音、图象、动画、视频(sound, image, animation,video)等信号,给人以直观、形象的感受。它在描述自然现象和实验现象方面具有不可替代的表现力,比如大至天体星云,小至原子结构。在语言学习方面,这类文献也有其独到之处。⑷ 电子型:通过计算机对数据的存取与处理,完成文献信息的数字化 (digitalizing),形成电子型文献及形形色色的电子出版物,它们包括电子图书、电子报刊、电子新闻、电子会议录等等。机读型的版本也是多样的,有磁带版(magnetic tape)、磁盘版(floppy disc)、光盘版(CD-ROM)、联机版(online)以及最新的网络版(network)。电子型文献不仅具有存储密度高、存取速度快的特点,而且具有电子加工、编辑、出版、传送等种种功能。
2023-01-08 20:35:031

麻烦帮我翻译一下内容~谢谢~!

3 family pension function abateAs the population ages, besides, the family, the traditional family supportion decreases the weakening of the burden, the function is increasingly dependent on society, can solve the elderly population problem relates to the social development and stability.4 for medical care, the demand service lifeOld high incidence, the proportion of the life cannot provide for oneself. On national social and family pose a great burden, the medical and health care system to meet the challenges the brunt.In order to adapt to the aging of the population development, at present, many countries or regions are actively explore and establish corresponding countermeasures, the whole society for the elderly in business actively effort.(a) economic development and enhance economic bear ability realize common enjoyment elderly with others of economic and social development achievementsTo make full use of the economic development of the "golden era" in China, play advantage of abundant labor resources, accelerating the pace of economic development, to celebrate the arrival of ageing peak solid material base.(2) aged welfare policies and perfect social security systemWidely mobilize all social forces, channels, welfare pension funds, vigorously develop aged welfare facilities, held continuously improve social endowment system.(3) and elderly health protection system(4) to create a healthy aging and active aging
2023-01-08 20:35:092

将一段中文翻译成英文,一定要准确,不要在线翻译的!!!

Because there is a very beautiful memories.When I was 20 years old, I fell in love with a girl, she is very beautiful, and very good family, a typical temperament.At that time, I almost nothing, no money, no house, no car, nothing, even a decent job.But the days when we were together, she never abandon me, because in this money-centred society, it is hard to find, "I love you because I love you," the scene, everybody is the objective together, to do some work on the surface meaning, said some insincere words.When we are together, she always likes to pull me to go round, but the because she knows that when I pocket money is not too much, so she doesn"t like other girls, some more than vexatious to reach her boyfriend within the scope of the new things, such as mobile phone, senior cosmetics, and other expensive things.This dress is when we are together, her a valentine"s day gift.Perhaps we will never again, therefore, the dress she left me also became the only memory.Many times, I always think, if the time could go back, I will hold her hand to tell her, no matter what happens, I will never let go, I"ll go to work for you, and to struggle.Unfortunately, no chance.Heaven is like this, let you meet, let you love, but don"t
2023-01-08 20:35:177

英语缩略词CAI是什么意思

CAI Community Associations Institute ****** CAI Computer Aided Instruction ****** CAI Computer Assisted Instruction ****** CAI Cold Air Intake (automotive) ****** CAI Club Alpino Italiano ***** CAI Center for Academic Integrity ***** CAI Computer-Aided Instruction ***** CAI Central Asia Institute ***** CAI Casinos Austria International (Austria) ***** CAI Confederation of Aerial Industries (UK) **** CAI Central American Indian (language) **** CAI Common Air Interface (CT2 standard) **** CAI Certified Auctioneers Institute **** CAI Controlled Auto-Ignition **** CAI Cold Air Induction **** CAI Contrat d"Accueil et d"Intégration (French: Reception and Integration Contract; French Office for Immigration and Integration) **** CAI Case Identification **** CAI Corporate Accountability International **** CAI Credit Agricole Indosuez **** CAI Computer-Aided Inspection **** CAI Compression After Impact **** CAI Carbonic Anhydrase Inhibitor *** CAI Computer Aided Innovation *** CAI Centrale Antenne Inrichting (Dutch TV/Radio antenna company) *** CAI Commissione per le Adozioni Internazionali (Italian institute for international adoption) *** CAI Canadian Automotive Institute (Canada) *** CAI Container Applications International (US shipping container company) *** CAI Club Atletico Independiente *** CAI Culinary Academy of India (Osmania University) *** CAI Centro de Atencíon Inmediata (Spanish: Immediate Care Center; Colombia) *** CAI Confederation of Australian Industry *** CAI Calcium Aluminum-rich Inclusion (mineralogy) *** CAI Child Advocacy International *** CAI Cairo, Egypt - International (Airport Code) *** CAI Christian Associates International (religious group) *** CAI Cicatelli Associates Inc. *** CAI Chemical Accident/Incident *** CAI Consumer Association of Ireland *** CAI Compliance Automation, Inc. *** CAI Compagnia Aeronautica Italiana *** CAI Centrale Allarme Interbancaria (Italian Institute for payment alarming) *** CAI Composite Affordability Initiative (next-generation rotorcraft) *** CAI Comisión de Asuntos Indígenas (Spanish: Commission of Indigenous Affairs) *** CAI Corporate Affairs International ** CAI Call Assembly Index ** CAI Commercialization Achievement Index ** CAI Centralized Accident Investigation ** CAI Christian Assemblies International (Pentecostal Church) ** CAI Critical Application Item ** CAI Controlled Air Incinerator ** CAI Centre Auvergne Immobilier (French: Auvergne Real Estate Center; Auvergne, France) ** CAI Centre d"Analyse des Images (French: Image Analysis Center) ** CAI Communications, Avionics and Informatics ** CAI Contractor Acceptance Inspection ** CAI Computer Analog Input ** CAI Computer Applications Incorporated ** CAI Carcinogenic Activity Indicator ** CAI Child Aid International (Salem, MA) ** CAI Computer Aided Instructor ** CAI Configuration Audit Inspection ** CAI Cameron and Associates, Inc (Atlanta, GA) ** CAI Carbonic Anhydrase Isoenzymes I ** CAI Congregation Agudath Israel ** CAI Combined Arms Initiative * CAI Cooperative Airborne Identification * CAI Cross-Assigned In * CAI Completion of Availability Inspection (US Navy) * CAI Cerebral Atrophy Index * CAI Computer Associates International, Incorporated * CAI Concept Automation Incorporated * CAI Construction Action Item * CAI Central Approval Index * CAI Curran Associates Inc (Red Hook, NY) * CAI Counter Air Interdiction * CAI Cellule d"Audit Interne (French: Internal Audit Unit) * CAI Civil Aeronautics Institute * CAI Clearing Account Indicator * CAI Correos Acelerado International (International Express Mail; Mexico) * CAI Curriculum, Assessment and Instruction * CAI Customer Access Initiation * CAI Codon Adaptation Index (genetics) * CAI Cislunar Aerospace, Inc. (San Francisco, CA) * CAI Centro de Atención Integral (Spanish: Comprehensive Care Center; various locations) * CAI Computer Arts Informant (publication) * CAI Compagnia Aerea Italiana (Italian: Italian Airline)
2023-01-08 20:36:092

china"s property market翻译

按世界其他地区和国家的标准来看,中国的房产经济看起来是泡沫经济.在过去的五个月中,经过某些销售火爆的市场高达30%的高涨之后.价格开始趋于平缓延伸到负担能力和租赁能力的范围(或者是领域)之内.是的,我在我的翻译机上查过了
2023-01-08 20:36:314

英语作文我最喜欢的谚语

All in all, I believe that scientist should conscientiously control the rate of technological development to balance the demands and the affordability of our society.
2023-01-08 20:36:451

雷德兰兹大学的排名荣誉

1. 美国A+高校——《美国新闻与世界报道》20122. 全美4000多所高校中排名前5%的最佳院校之一《福布斯》20123 全美高校排名第105位——《福布斯》20104. 研究生项目全美排名TOP30。《华盛顿月刊》5.奖学金学生满意度全美第19名 ——《普林斯顿评论》20126.西部最佳院校之一《普林斯顿评论》7. 高等教育界不张扬却务实的优秀大学《美国大学入学指南》2012 REDLANDS, Calif. (September 3, 2012) –August was a good month for University of Redlands. Theuniversity garnered an assortment of recognitions and honors during the monthand capped it by welcoming its 11th president, Dr. Ralph W. Kuncl and thelargest freshman incoming class in its history. The month began when the university was named to the ForbesList of America"s top colleges and then was included in the 2013 version of theFiske Guide to Colleges. Next, the university was listed among the Best 377Colleges in the Princeton Review. 全美最佳377所高校之一。《普林斯顿评论》 Finally, Washington Monthly listed the University of Redlandsat No.30 among master"s universities. 研究生项目全美排名TOP30。《华盛顿月刊》 This ranking landed the university in the top 5 percentnationally for institutions noted for their contributions to the publicgood. 全美对公益事业贡献最大的高校排名前5%《华盛顿月刊》 This high ranking for the University of Redlandsmakes it clear to all that serving others is an essential ingredient in the`cultural DNA" of the university, Kuncl said. I"m proud to say thatour students and faculty are committed to making a positive difference in theworld through activities of both head and heart.” ThePrinceton Review asks studentsattending the schools to rate their own schools on several issues - from theaccessibility of their professors to quality of campus food. University of Redlandswas listed at No.9 for institutions where class discussion is encouraged andNo.19 for great financial aid, which was a list based on students" assessmentsof how satisfied students were with their financial aid package. 课堂讨论活跃度排名全美第9名 奖学金学生满意度全美第19名 ——《普林斯顿评论》 The Fiske Guide is compiled by former New York Timeseducation editor Edward B. Fiske and is designed to give a selective,subjective and systematic look at 300-plus colleges and universities in the United States, Canadaand Great Britain. The Forbes rankings recognize the top 15 percent of thenation"s 4,000 colleges and universities, effectively putting the University of Redlandsin the top 5 percent of all colleges in the United States. The rankings,compiled for Forbes by the Washington, D.C.-based Center for CollegeAffordability and Productivity, focus on the things that matter the most tostudents: quality of teaching, career prospects, high graduation rates and lowlevels of debt. 全美4000多所高校中排名前5%(TOP105)《福布斯》排行榜
2023-01-08 20:36:511