其 认为净应计项目虽在某些方面可增加财务报表之有用性,但在代理理论(agency theory)及实是性会计理论(positive theory)下,管理者可利用应计项目之认列、 会计原则之选择或交易事项之安排影响净应计项目。
基于8个网页-相关网页
Positive Theory of Capital 资本实证论
positive set theory 正集合论
Positive Accounting Theory 实证会计理论 ; 实证性理论 ; 性会计理论 ; 实证
negative and positive theory 阴阳学说
positive theory of corporation crime 法人犯罪主体肯定说
Positive Political Theory 实证理论
positive reinforcement theory 正增强理论
the positive accounting theory 实证会计理论
positive recovery theory 积极恢复说
At present, there are two academic opinions to this point: Positive Theory and Negative Theory, and the mainstream is the latter.
目前学术界对此有肯定说和否定说两种观点,但主流观点对不动产善意取得是持否定态度的。
The economic regulation has evolved from three stages:normative analysis as a positive theory, the capture theory and economic theory of regulation.
经济学意义上的规制已经成为经济学的一个非常正式的研究领域。
This is Seligman's PERMA theory: Positive Emotion; Engagement; Relationships; Meaning; and Accomplishment.
这是塞利格曼的层压理论:积极情感、参与、关系、意义、和成就。
And it focuses on the theory and the application of positive psychology in various professional domains.
教学重点放在,积极心理学理论,及在各行各业的应用。
I call this the broaden-and-build theory of positive emotions because positive emotions appear to broaden people's momentary thought action repertoire and build the enduring personal resources.
我称其为积极情绪的扩建理论,因为积极情绪似乎能扩展人们的瞬间想法,和动作指令库并建立持久的个人资源。
Because, of course, if you're a modest, if you accept the modest version of the valuable container theory, then if the contents get bad enough, that can outweigh the positive value of life.
因为如果你是个保守者,如果你接受保守价值容器理论,那么如果生活内容极为糟糕,它便超越了活着的正数。
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