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关键词： ACCOUNTING standards   CORPORATIONS -- Accounting   PRIVATE sector   PUBLIC sector   PROPERTY   MONEY   STANDARDS   GREAT Britain. Accounting Standards Board  

摘要： The Private Finance Initiative (PFI) was launched by the United Kingdom Government in 1992 in order to encourage the private sector in the UK to become more involved in public sector development projects. A Key theme of the initiative was that the public should receive 'value for money'. This article investigates the accounting issue as to whether or not the private or the public sector should record any property related to PFI projects on balance sheet. It argues that although both HM Treasury and the Accounting Standards Board (ASB) might agree on the accounting principles, the practical impact is that in order for related properties to stay off the public sector's balance sheet, substantial risk needs to be transferred to the private sector: As a consequence of this, the objective of providing value for money to the public may not be achieved.

ISBN: (数字)7501930651

关键词： 合同法   形式理性   法的价值   缔约过失  

摘要： 本文主要内容除了前言和结语外，分为四章。 前言中提出了本文所要解决的问题，结语中对这些问题进行了概括性的回答。 第一章，法的形式理性的界定。本章从历史与哲学的角度出发，指出了以往学者们对法的形式理性在理解上的片面性，并提出了本文对法的形式理性的观点：法的形式理性是指为了确保法律价值的实现与法律秩序性功能的发挥，通过多种手段而达到的法律在法权形式、概念和逻辑结构上的一种状态，它是法律品质的判断标准之一。 第二章，合同法发展过程中的形式理性。合同法的发展过程中始终体现着形式理性的要求。合同法的价值目标与其形式理性始终存在互动关系，合同法对形式理性的追求始终以实现法的价值为目标。现代合同法在价值上发生了转化，因而，在追求现代合同法的形式理性时应采用不同于古典合同法的途径与手段。本部分提出了现代合同法在追求形式理性时不同于古典合同法的几个内在品质。 第三章，缔约过失制度的形式理性化。本章是用缔约过失制度对第二章的观点进行的一个实例说明。缔约过失制度是以关系契约理论为基础的现代合同法制度的一部分，应该以现代合同法的内在品质为指导追求形式理性。缔约过失的概念、理论基础、法律调整方式、规范层次、责任承担方式、裁判规则等都应当符合现代合同法对形式理性的要求。 第四章，对我国合同法形式理性建设的思考。在我国合同法中，古典合同法发挥作用的领域内形式理性化的工作还没有完成，又面临着山古典合同法向现代合同法转变的巨大压力。这需要我们不断的努力，以使我国合同法具备形式理性的要求。

关键词： 合同形式   法国民法典   公证形式   非要式原则  

摘要： 在所有现代的法律体制中,一些交易只有采用特殊形式才能得到法律的承认.不过,这些对形式的要求通常是非要式这个一般原则的例外.许多法律体制都明确规定了此原则,如《瑞士债务法》第11条规定,仅在法律专门规定时,特殊的形式才为决定合同有效性的因素(亦可参见《奥地利普通民法典》第883条).然而与此不同的是,《德国民法典》--一贯强调简洁、抽象而非明白、通俗--只能从第125条中推导出此原则.该条规定,在通常情况下,法律行为无论采取何种形式都有效.

关键词： Information technology   Interaction   Knowledge management   Knowledge management systems   Knowledge workers  

摘要： Argues that the knowledge management process can be categorized into knowledge creation, knowledge validation, knowledge presentation, knowledge distribution, and knowledge application activities. To capitalize on knowledge, an organization must be swift in balancing its knowledge management activities. In general, such a balancing act requires changes in organizational culture, technologies, and techniques. A number of organizations believe that by focusing exclusively on people, technologies, or techniques, they can manage knowledge. However, that exclusive focus on people, technologies, or techniques does not enable a firm to sustain its competitive advantages. It is, rather, the interaction between technology, techniques, and people that allow an organization to manage its knowledge effectively. By creating a nurturing and “learning-by-doing” kind of environment, an organization can sustain its competitive advantages. © 2001, MCB UP Limited

关键词： 成分数据   因子分析   最优斜交因子   地质样品   分类  

摘要： 地质样品的化学组成都是成分数据。确定一组混合源成分数据的端元数目、端元的化学组成及各样品中含各端元的绝对份额是地质样品成因分类的关键。求解这一问题相当于确定模型X=LB(lij≥ 0 ,∑lij=1)中X矩阵的秩、B矩阵的行向量和L矩阵的列向量。在确定X矩阵的秩和初始B0 矩阵的基础上 ,用限定最小二乘法循环调整矩阵B0 ,使其bij≥ 0和∑bij=1而得矩阵B ,同时也解得了矩阵L。X矩阵的秩和B0 是在传统的Q型因子分析基础上 。

关键词： 质量检验员   产品检验   工作经验   全面质量管理  

摘要： 质量检验员在质量管理中如何发挥更大的作用，本文的作者根据多年来的工作实践，提出了主动与生产人员进行交流；制定质量计划防止无标生产，做好首件检验和巡检等质量检验员的工作要点。

关键词： 合同形式   合理性   完备性   格式合同  

摘要： 《民法通则》关于合同形式的规定是符合“契约自由”原则的先进的立法观念的 ,但《经济合同法》却采取了与之相对应的要式主义的合同形式规则。现代合同法兼顾交易安全与交易便捷两项价值 ,合理地确定不要式主义与要式例外的合同形式规则。我国统一合同法反映了现代合同法的立法观念 ,对合同形式进行了完善和丰富。

关键词： square-wave voltammetry   chemometrics   pattern recognition   factor analysis   regression   ELECTRONIC TONGUE   MODEL   NOSE  

摘要： Square wave voltammetry at platinum electrodes of 55 untreated liquid samples, including wines, beers, coffees, milks and fruit juices was performed, and the resulting voltammograms were analyzed using principal components analysis (PCA). Pattern recognition, using plots of the first two principal components, as well as cluster analysis, was used to determine subpopulation groupings. Variable selection, using subsets of the complete voltammograms, allowed finer classification of nonalcoholic beverages based on type and brand. Principal components regression (PCR) and partial least squares (PLS) were applied to voltammograms of diluted pure orange juice samples to determine whether adulteration can be detected by these methods. RMS errors in volume fractions in the calibration set were 2.0% and 1.84, respectively, for PCR and PLS, and 4.0% (PCR) and 5.4% (PLS) in the validation set. (C) 2000 Elsevier Science B.V. All rights reserved.

关键词： Bovine Herpesvirus-1   BHV-1   bulk-tank milk   IBR   ELISA   cattle-microbiological disease   PREVALENCE  

摘要： Bulk-tank milk samples analysed in a Bovine Herpesvirus-1 (BHV-1) blocking ELISA are still in use in the Danish BHV-1 programme as a tool to classify dairy herds as BHV-1 infected or BHV-1 free herds. in this retrospective study, we used data from the Danish BHV-1 eradication campaign to evaluate performance characteristics of the BHV-1 blocking ELISA in 1039 BHV-1-seropositive and 502 repeatedly BHV-1-negative dairy herds using the results of blood testing of the individual animals as the true infection status. At a cut-off value of 30% blocking reaction, the herd-level relative sensitivity and relative specificity were 82 and 100%, respectively. The herd-level relative sensitivity depended on the within-herd prevalence of seropositive cows and the cut-off value in the assay, but not on the time interval (up to 90 days) between the collection of the bulk-tank milk sample and the individual serum samples. The BHV-1 blocking ELISA on bulk-tank milk could detect seropositive herds (few), with prevalence proportions as low as one seropositive cow out of 70 cows. (C) 2000 Elsevier Science B.V. All rights reserved.