会计理论角度理解顺逆流交易

gzsnyyiy 2024-04-28 03:41:09

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A court has upheld the life imprisonment sentence handed down to the former secretary of Shanghai's sacked Party chief Chen Liangyu, Caijing magazine said on its website on Friday.The Jilin Provincial High People's Court rejected the appeal of 43-year-old Qin Yu despite his insistence he deserved a lesser sentence.Qin argued that as well as freely confessing his involvement in the 3.7 billion yuan (2 million) social security fund embezzlement scandal, he provided a lot of information to aid the investigation, which toppled his boss Chen Liangyu.The high court, however, was unconvinced, and on Thursday upheld the life sentence verdict reached by the Changchun Intermediate People' Court on September 25 this year, the report said.Before becoming Chen's secretary in 1995, Qin worked as a university professor.He was made head of the Baoshan district government shortly before the investigation into the social security fund scandal officially began in July 2006.At his first trial, Qin was found guilty of taking bribes totaling 6.8 million yuan from Zhang Rongkun, the former chairman of the Feidian Investment Company.Zhang was the first person to be arrested in the scandal, which was exposed more than a year ago.It later brought down several high-ranking officials including the former Shanghai Party chief, Chen.He is the highest-ranking Party official to be axed in more than a decade.Zhang's case is still pending.Meanwhile, in an unrelated case, on Thursday, Wang Chengming, the former chairman of Shanghai Electric Group Co and former president of Shanghai SVA (Group) Co Ltd, was given the death penalty with a reprieve for his involvement in collective embezzlement and taking bribes.While he was president of Shanghai SVA, Wang and two other senior business executives, Yan Jinbao and Lu Tianming, pocketed more than 300 million yuan from illegal land transfer deals in Shanghai, a statement by the Changchun Intermediate People's Court said.Yan was sentenced to life imprisonment and Lu was given 15 years, the Caijing website said.Xinhua contributed to the story

电气硕士论文

BEIJING - China's quality control watchdog has rejected a Hong Kong media report which alleged the mainland had exported hairy crabs containing carcinogens to Taiwan, confirming that the mainland had not exported any hairy crabs to Taiwan so far this year."The mainland's quarantine authorities have not approved the exports as the two sides are still in talks about quarantine standards," said a spokesman with the General Administration of Quality Supervision, Inspection and Quarantine (GAQSIQ ).Hairy crabs, mainly bred in East China's Jiangsu Province, have become a popular autumn delicacy in the mainland and have sold well in Taiwan, Hong Kong, Singapore, Japan and the United States.But in August the Taiwan authorities published new standards requiring the crabs to contain no detectable drug residues, despite an agreement met with the mainland in July."The new standards are too picky and have no scientific grounds, nor do they comply with the WTO rules," said the GAQSIQ spokesman."We have noticed that a group in Taiwan is trying to discredit mainland food products. Such politically driven acts will harm normal trade across the Taiwan Strait," said Li Weiyi, spokesman for the Taiwan Affairs Office of the State Council earlier this week.Official figures show more than 99 percent of the Chinese foods exported to the United States, the European Union and Japan were up to standard in the first half of the year.China's number one hairy crab exporter, Wuzhong District of Suzhou City, Jiangsu Province, sold 1,800 tons of hairy crabs abroad over the last two years.

SYDNEY - Chinese President Hu Jintao met here Saturday with Japanese Prime Minister Shinzo Abe, to exchange views on bilateral ties, the nuclear issue on the Korean Peninsular and other issues of common concern.The meeting took place on the sidelines of the 15th Economic Leaders Meeting of the Asia-Pacific Economic Cooperation (APEC) forum. Both China and Japan are APEC members.All-round Sino-Japanese ties currently maintain a sound momentum of improvement and development, which are widely welcomed by both peoples and the international community, Hu said."Sino-Japanese ties are now at a crucial juncture," Hu said, "we should maintain such a sound trend, and push forward the healthy and steady development of bilateral ties."This year marks the 35th anniversary of the normalization of Sino-Japanese ties. Over the next few months, the two countries will host various activities of friendly exchange, Hu said, hoping that the two sides will cooperate and support each other to make these activities a success, in order to enhance the mutual understanding and friendship of both peoples."We welcome Prime Minister Abe to visit China again this year, and hope both sides will make good preparations to ensure the visit achieve positive results," Hu told Abe.Abe echoed Hu's remarks on bilateral ties, saying bilateral cooperation has made progress in various areas.Bilateral exchanges and cooperation in defense matters have made positive progress, which are of great significance, Abe added.Japan attaches great importance to maintaining high-level contacts with China and is looking forward to conducting more contacts with Chinese leaders this year, Abe said.Japan is ready to work with China to push forward bilateral ties, Abe added.The Chinese president arrived here from Canberra Wednesday to attend the annual APEC Economic Leaders Meeting. He has also paid a state visit to Australia.

广州应该使用哪些方法去痣比较好

BEIJING, March 21 (Xinhua)-- Personal computer giant Dell Inc. said Thursday that it will raise parts purchases from China by 27.8 percent this year, increasing its presence in the booming market.     Dell is to buy 23 billion U.S. dollars worth of computer components and other equipment from Chinese suppliers this year, compared with 18 billion U.S. dollars in 2007, said Michael Dell, chief executive officer of the PC giant, at a press conference.     However, Dell's Beijing representative office denied reports that the company was planning to buy 29 billion U.S. dollars of computer parts from China in 2009.     To secure a bigger share of the Chinese market, Dell broke with its Internet sales model and sealed a deal in September to sell PCs through the country's top electronics retailer, GOME Electrical Appliances.     Dell saw its PC shipments in China up 54 percent year-on-year in 2007.     The company plans to expand its retail outlets from 45 cities in 2007 to 1,200 by the end of the year.     China, where Dell ranks third in terms of market share, is one of the company's fastest growing markets, said Michael Dell.     Dell has two factories in Xiamen, a coastal city in southeastern Fujian Province, a design center in Shanghai and a customer contact center in Dalian, a northeast coastal city, with more than 6,000 employees in China.     Meanwhile, Dell estimates it will contribute more than 50 billion U.S. dollars to China's gross domestic product (GDP) this year, and provide about 2 million jobs.     Dell also said it would donate 1.7 million yuan (239,436 U.S. dollars) to build six education centers in China to teach computer skills to migrant workers' children.

Apart from its soaring economy, Beijing is experiencing another kind of growth - in the age of its population.A police nurse takes an elderly woman's blood pressure as part of a medical checkup at her home in the Xicheng district of Beijing in November. A growing number of police officers have become involved with providing healthcare services to senior citizens in the community. [China Daily]According to figures released on Friday by the municipal civil affairs bureau, the city has 2.36 million people aged 60 or above, equivalent to about 15 percent of the total.Bureau spokesman Guo Xusheng said although the figure had risen by 340,000 from last year, the rate of growth could accelerate in the future, putting pressure on the city's social security system.A report by Beijing's working committee for the aged released late last year forecast the city's gray-haired population would reach 6.5 million by 2050, meaning one out of every three residents would be over 60.Guo told a government press conference the reason why there are now more elderly people is simply because people are living longer. At the end of last year, the average life expectancy for a Beijinger was 80.2 years, up 2.3 years on 2002.Yang Hui, a researcher with Beijing's Renmin University of China, warned that an aging society puts "great pressure" on the city's medical resources and a "burden" on the workforce."If the city draws too much fresh blood from the outside, it will face anther big problem - a booming population," he said.According to figures released on Thursday by the Beijing statistics bureau, at the end of last year, Beijing's population was 16.33 million, up 520,000 on 2006, the biggest annual increase in six years.Guo said the government had taken steps to prepare the city for its rapidly aging population.Last year, the authorities allocated 11.7 million yuan (.6 million) to build and renovate homes for the elderly. The city now has 336 such properties able to accommodate 38,080 people, Guo said."We want to increase the number of beds to 50,000 by 2010," he said, adding that community services and medical care for the elderly will also be improved.Also at Friday's press conference, Guo said the municipal government will continue to provide low-income families with subsidies to help counter the rising cost of living.In October, the authorities began paying monthly subsidies of 20 yuan to 229,000 of the city's lowest earners.Under the initial plan, the subsidies were to end in February, but Guo said the government had decided to extend them until June to account for possible further price hikes.

Chinese auditors said it found no embezzlement or misappropriation of construction fund in the ongoing Three Gorges project, however, they also detected some problems and flaws in the project management. The National Audit Office (NAO) said the overall quality control of the project was fine and total investment were kept under control. All 11 major projects were up to the standards, as were main materials such as steel and cement, said an audit report by the NAO. It said total inflation-adjusted investment, expected to be 78 billion yuan, could be more than 35 billion yuan less than planned in 1994. By the end of 2005, the country had spent 64.2 billion yuan on the project. The NAO, however, also detected extra construction costs of 488 million yuan, most of which was incurred by project construction contractors who exaggerated their expenditure. The office also found 20.4 hectares of land illegally used without governmental permission, while another 110 hectares approved for use had been left idle. "The problems are largely due to lack of laws and regulations and imperfection in internal control," said Pan Xiaojun, senior official with the NAO. The company said it had already corrected the use of 139 million yuan of fund involving violation of rules, and a total 17 measures had been adopted to improve management over the project. The office said 21 power station construction projects, most of which involved a single contract value of less than 10 million yuan were not put out to tender. A few construction companies were discovered to have subcontracted their projects against regulations and obtained illegal charge of 53.45 million yuan. About half of the 1,448 supervisors sampled were found to have no licenses for the work. The China Three Gorges Corporation said it had strengthened the implementation of public bidding to ensure the fairness of the results and avoid the influence of people, and it also added detailed terms about contracting in contracts to prevent illegal contracting. The unlicensed supervisors had been fired and supervision over the project supervisors were enhanced, according to the company. The report said that the project across the Yangtze River, the construction of which began in 1993, had played a "better-than-expected" role in flood prevention, power generation and shipping. "It's possible to put the project into full operation by 2009 as planned, and the project is running a bit ahead of schedule," it said. The fourteen generators in a power plant had been put into operation a year earlier than planned in 2005, the office said. Upon its completion, the Three Gorges dam will produce 85 billion kwh of electricity annually for supply to central and eastern China. The dam, which is 2,309 meters long and 185 meters high, will be installed with 26 turbo-generators, each with a generation capacity of 700,000 kilowatts. The audit, which took 150 auditors more than six months to complete, covered areas including fund raising, management and use, construction management as well as benefit of the project.

广州应该用哪些方法治过敏好

China has paid its dues to the UN in time, one of China's representatives to the world body has said."This year, assessed contributions (UN membership dues) and peacekeeping assessments both will go up significantly for China, with the total being 0 million, a 42 percent increase against last year," a member of China's delegation to the Fifth Committee of the 62nd UN General Assembly, Yu Hong, said.Speaking at a conference on "Improving the Financial Situation" of the UN in New York last week, he said China has provided equipment worth more than million to its peacekeeping troops in Sudan and Liberia, too.The country will pay the bulk of its outstanding peacekeeping dues before the end of the year, Yu said."China has a very good reputation in fulfilling its financial promises to the UN," Wu Miaofa, a UN expert with the China Institute for International Studies, said. "China has become an active participant and constructor of the organization."The increase in China's financial contribution and its fulfilment of the promises show that it's willing to shoulder more international responsibility, he said.The UN's financial condition has deteriorated this year because of the rise in unpaid contributions."A sound financial condition is most important for the UN to perform its functions as the most important world body," Wu said, urging all member states to honor their financial obligations in time.

XI'AN -- Lawmakers in Northwest China's Shaanxi Province enacted a law on Saturday that is intended to improve protection of the Qinling Mountains, a habitat of endangered giant pandas.The law, which will take effect on March 1, is aimed at preserving biodiversity, preventing soil erosion (which averages 84 million tons a year) and promoting harmony between man and nature in the mountain range, which is a divide between China's north and south.It requires all future development projects in the Qinling Mountains to be assessed for their possible impact on the ecology and bans real estate projects and polluting industries in nature reserves, where the ecology is more vulnerable.The law also bans mining and resource exploration in nature reserves and forest parks.Local governments must ensure immediate demolition of existing projects that are potentially harmful to the ecology, it says.The Qinling range, which largely spans Shaanxi Province, covers more than 50,000 square kilometers.The range is home to approximately 300 Qinling pandas, a sub-species of giant pandas on the verge of extinction, and many other rare animals under state protection, such as golden monkeys, the red ibis and antelopes.

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Chinese government said on Tuesday Vietnam had caused concern by agreeing with BP, a British oil company, to build a gas pipeline in the South China Sea. "China has indisputable sovereignty over the Nansha Islands and neighboring areas," Foreign Ministry spokesman Qin Gang said in Beijing."Vietnam's new actions infringing on China's sovereignty, sovereign power and administrative rights in the Nansha Islands (in the South China Sea) go against the important consensus reached by leaders of the two countries on this maritime issue," he emphasized. "It is not beneficial to stability in the South China Sea area. China is paying close attention, and we have already made serious representations to the Vietnamese side," the spokesman said. "With everyone's hard work, the situation in the South China Sea has been stable." Qin also said that the February13 agreement on the Democratic People's Republic of Korea (DPRK) nuclear issue may have run afoul of some difficulties, but that does not mean the Six-Party Talks have failed or will be rendered invalid."(The difficulties) are natural because the talks have never been smooth, but the fact that the situation has encountered difficulties doesn't mean that the talks don't work," Qin said at a news conference. All parties are committed to the idea that negotiations are the only way to achieve a stable, nuclear-free Korean Peninsula and the normalization of diplomatic ties, he added. The DPRK (North Korea) walked out of the Six-Party Talks last month when the transfer of million that had been frozen at Banco Delta Asia in Macao did not come through. The latest agreement between the parties gives Pyongyang 60 days to shut down its nuclear facilities in return for energy aid. That deadline falls on Saturday. The US Treasury Department has said that Macao authorities are prepared to unblock the frozen funds. The government of Macao Special Administrative Region said it was aware of the US Treasury statement and that it would work with all parties involved. "Simultaneously, it expects all parties concerned to come up with appropriate and responsible arrangements," the government said on its website. Qin said Bank of China, which had been initially prepared to accept the frozen funds on behalf of Pyongyang, still needed more time to think about it. "It is a publicly listed company and has to conform to its international obligations and laws," he said. As for the Darfur issue, Qin said that China hoped that former UN secretary-general Kofi Annan's peace plan would be implemented and that the UN troops would be employed as early as possible.

Executives of China's major edible oil manufacturers and guild leaders were summoned to Beijing on Monday for a closed door meeting at which the government required them to step up production to rein in the soaring market prices.An official with the National Development and Reform Commission (NDRC) who asked not to be identified said it was understandable for the edible oil processing firms to raise prices as the continuous rise in the cost of raw materials had increased their production costs.However, the public had responded strongly to the price hikes of edible oils, coming as they did with rapid rises in the prices of other goods, the official said.Edible oil makers were told to "deepen their sense of social responsibility" and "bear the overall interests of the country in mind".Incomplete statistics from various regions show prices of domestic edible oils rose by 20 percent from November last year to June as the prices of peanuts and other oil-bearing products had risen.In eastern Shandong Province, first grade peanut oil has risen by 28.6 percent from 14,000 yuan per ton in April to a record 18,000 yuan per ton. While supermarkets marked down cooking oils to boost sales, people were reportedly standing in long queues. On Oct. 26 in Shanghai, 15 shoppers were injured after people swarmed in a local supermarket to snap up edible oils on sale only five minutes after the store opened.But the latest weekly market monitoring report by the Ministry of Commerce showed the prices of cooking oils fluctuated only slightly from Oct. 22 to 28, with the prices of peanut oil edging up 0.1 percent from a week earlier, while rapeseed oil was down 0.1 percent, and soybean and blended oils were basically the same.Wang Hanzhong, director of the Oil Crop Institution of the Chinese Academy of Agricultural Sciences, attributed the price hikes to a shortfall of oil crop output as the acreage under oil crops had dwindled drastically. Major oil crop producer Hubei Province, for example, had found the acreage under rapeseed shrank from 18 million mu to 15 million mu last year. The situations in Sichuan, Anhui and Jiangsu were even worse.Soaring domestic demand that registered an annual average growth of 8.95 percent from 14.54 million tons in 2001 to 22.35 million tons in 2006, had aggravated the problem, turning China into the world's largest edible oil consumer. Domestic edible oil supply met just 40 percent of domestic demand.In a statement after the meeting, the NDRC spelled out five requests including the supply of more small-package oil to meet market demand.Oil processors were not allowed to disturb market order or stoke up fears for price hikes by hoarding raw materials, rigging raw material supply, cutting production or restricting supply.Price hikes must be kept within reasonable margins and be made when absolutely necessary, it said, adding that oil processors must enhance cost controls, improve management and absorb the costs from raw materials as much as possible.The NDRC also warned large cooking oil makers not to collude in setting prices or provide short measures or shoddy products.Under current price conditions, enterprises should transfer part of their interests to the people and cherish their public reputation, it said.Industrial associations were required to provide guidance to firms, make sure they abide by laws and regulations, admonish enterprises in cases of unfair competition, and keep market supervisors informed of the malpractice.If the price hikes exceeded the extra production costs, market supervisors would step in, it warned.Without identifying the participating cooking oil makers, the statement said that representatives from business communities had promised to maintain market order with their actions and contribute to the stabilization of market prices.China's consumer price index, a key measure of inflation, rose by 6.2 percent in September after hitting an 11-year high of 6.5 percent in August, while food prices jumped by 16.9 percent from January to September over the same period of last year, figures from the National Bureau of Statistics showed.The Ministry of Agriculture released 11 measures in late September, including rewards to major oil crop planting counties as well as total subsidies of 300 million yuan for soybean cultivation and assistance of one billion yuan for rapeseed cultivation.The import duty on soy beans was also cut from three percent to one percent. The State Grain Administration released 200,000 tons of state edible oil reserve to meet rising demand prior to the the National Day holiday that fell on October 1.

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