Different from the past romantic ci, he only expressed his true feel ings, without any improperness or associations placed on it 它既无狎邪游玩之意,亦无比兴寄托之慨,只是真情实感的叙写。
The process is, firstly, there is much improperness in literati lyrics, which makes the player must use a method called " sing according to the tone of characters " to sing the melody 其过程为:文人曲词中存在着大量的出律现象,这导致歌场上普遍使用“依字声行腔”的方式,如此才方便将曲作原词搬上舞台,并避免歌者“拗嗓”。
Lao she lays particular emphasis on weakness of northern citizen while zhang tian-yi on southern citizens'foolishness and pettiness; lao she takes pains to satirize improperness in personage's soul while zhang tian-yi in personage's pettiness; as to citizen's attitudes towards foreignnization, lao she has criticized their cowardness while zhang tian-yi has revealed their vanity 老舍侧重于北方市民灵魂中的“柔弱”,而张天翼则侧重于南方市民的“愚腐”;老舍着意讽刺人物灵魂中的“苟且”,而张天翼重于人物“委琐”的特质;对洋化市民形象的讽刺,老舍批判了他们的“懦弱”,而张天翼则揭示了他们的“虚荣”。
Based on the specilized production of interim products, this paper mainly focuses on the study of two aspects, dealing with the problems such as incompleteness and improperness of costing, inefficient cost controlling, etc . this paper also introduces the delimitation cost calculation method consisting with the characteristics of interim products to facilitate the items of costing; discusses the demand of financial management development and accounting information quality in the era of knowledge economy; puts forward a viewpoint that business credits are the excess value in human recourses; conducts a study on the characteristics of shipyards ’ production organization and management requirements in the view of the features of specialized production of interim products and of the problems in cost calculation concerning ill objectivity, pertinence and poor readability; and brings out delimitation cost calculation method in terms of batch parts method, thereby enrichs the contents of human resource capital calculation and quality costing of shipbuilding in accordance with the characteristics and requirements of specified interim products production in modern shipbuilding industries, this paper carries out the research of the 因此,本文基于中间产品专业化生产,针对中国船厂成本核算内容不完整、核算方法不适应,成本控制效果差等问题着重进行了两方面的研究工作。提出适应中间产品特征的分层成本计算法,完善成本核算内容。探讨知识经济时代财务管理发展要求和会计信息质量要求,提出商誉是人力资本超额使用价值的观点,针对现代造船中间产品专业化生产所具有的特点,以及成本核算中客观性和相关性差,可读性不强等问题,研究了船厂生产组织特点和管理要求,提出了延伸于分批零件法的分层成本计算法,拓展了造船人力资本和质量成本的核算内容。
The article also concludes four constituent elements of national indemnity for damages caused by public utilities, that is, first it should be public utilities; second, improperness must be exist in the public utilities on setting or management; third, the person or property must be damaged; fourth, there must be causal relationship between damages and the setting or management of the public utilities 本文提出公有公共设施致害国家赔偿的四个构成要件:一、须为公有公共设施;二、须设置或管理有欠缺(瑕疵);三、须公民人身或财产遭受损害;四、须损害与公有公共设施设置或管理有相当因果关系,并进行了必要的解释。