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北美作业代写:Audit risk

2018-07-25 17:09:17 | 日記
下面为大家整理一篇优秀的paper代写范文- Audit risk,供大家参考学习,这篇论文讨论了审计风险。审计风险通常是指被审计单位的财务报表和其他会计资料没有公允地反映其财务状况,审计人员却认为已经公允地反映;或者被审计单位的财务报表和其他会计资料总体上已经公允地反映其财务状况,审计人员却认为没有公允地反映,并出具不恰当的审计报告,审计机关据以发表不恰当的审计意见,做出不恰当的审计决定的可能性。

Audit risk is an unavoidable issue in the development of audit business. It usually refers to the fact that the financial statements and other accounting materials of the auditees do not reflect their financial status fairly, but the auditors think they have. Or the financial statements and other accounting materials of the auditees have, on the whole, fairly reflected their financial status. However, the auditors believe that they have not been fairly reflected and issue inappropriate audit reports. Therefore, it is possible for audit institutions to issue inappropriate audit opinions and make inappropriate audit decisions. According to the causes of audit risk, audit risk can be divided into inherent risk, control risk and inspection risk. Qualitatively, there is an inverse relationship between check risk and the comprehensive level of inherent risk and control risk. The higher the integrated level of inherent risk and control risk, the lower the acceptable level of inspection risk for auditors, and vice versa. In other words, when the comprehensive level of inherent risk and control risk is high, auditors must expand the scope of audit and minimize the inspection risk so as to reduce the overall audit risk to an acceptable level. Audit risk is characterized by objectivity, universality, potential and controllability.

Market economy is a legal economy, and auditing activities, as an important part of economic life, accept the regulation and adjustment of law without exception. When the law gives the auditing department rights, it also requires them to assume corresponding responsibilities. With the development of commodity economy, the country and society have higher and higher requirements for auditing. The audit object has expanded from the entrusted financial responsibility to the management responsibility and management responsibility. The scope of audit extends from accounting records to business activities; The function of audit changed from economic supervision to economic verification and economic evaluation based on supervision. The audit responsibility of the auditors extends from the correctness of the audit statement to the proof of whether the business activities under review have any major fraud behaviors and the evaluation of the business results of the enterprises. The more responsibilities the auditors take, the greater the audit risk.

At the same time, the complex and changeable audit objects increase the audit risk. China is in the developing period of socialist market economy. The economic business types of various economic organizations are complicated and the trading tools are changeable. Science and technology are developing rapidly and new technologies are emerging. The carrier of economic activities is mainly accounting data and other relevant materials, which involve a wide variety of contents. However, the information about this aspect is very uncertain, and the risk of information is very high, so it is more difficult for auditors to draw correct conclusions, and risks are inevitable.

Carry out accounting computerization, network audit also can bring audit risk. The main performance is: hardware defects, such as computer hard disk damage without data backup caused by data loss; Human error and intentional sabotage, hacker intrusion and data theft, sudden power failure or dead machine during operation will result in data loss. Artificial and deliberate tampering, etc., all bring audit risk.

Audit risk is caused by the difference of auditor's working ability. In real work, the ability of auditors is relatively limited, which makes it difficult for them to meet all the expectations of the society. The responsibility and professional attention of auditors are also different, which will inevitably restrict the development of audit work and affect the quality of audit.

At the same time, the audit method itself implies the audit risk. The modern auditing methods adopted by auditors have their own defects, and the disadvantages of the system base auditing are increasingly prominent. First of all, it relies too much on the test of the internal control system of the audited unit. Although the establishment of the internal control system can reduce the error and disadvantage in economic activities, due to the inherent limitations of the internal control system, it cannot avoid all the wrong and disadvantage. Face a lot of accounting information often USES a statistical sampling method, although this method can improve the efficiency of the audit, but as a result of forensics approach, auditors were not quite grasp those samples representative of the whole, and the differences between samples and overall, the audit results from the objective facts have mistakes, which inevitably produce audit risk.

As long as the audit risk is kept at a reasonable level, the audit will be successful. In practical work, how to avoid and prevent audit risks is most fundamental to change the ideological concept, change the past practice of simply investigating, handling and collecting, and insist on the unification of the authenticity, legality and benefits of auditing financial and financial revenues and expenditures. In conclusion, the following points should be made:

We will improve the quality of auditors, strengthen their awareness of legal risks, and ensure that they know the law, abide by the law and act in accordance with the law. Therefore, it is necessary to strengthen political learning, improve the political quality of all auditors, and prevent audit risks from ideology. At the same time, business training should be strengthened to improve the professional level of auditors and prevent audit risks technically.

Auditors shall strictly implement the auditing law, its implementation regulations and working standards. From the determination of audit project plan, service of audit notice, audit evidence collection, audit report, soliciting opinions of the auditees, to the making of audit opinions and audit decisions in accordance with the law, every link should be carried out in accordance with legal procedures and requirements to avoid arbitrariness of law enforcement. At the same time, we should strengthen the auditing quality control system and strictly implement the auditing standards of all links.

Do a good pre-trial investigation to predict potential risks. Grasp the basic information of the auditees in advance through investigation, and adjust the audit focus, audit method and scope in time if the investigation result is not in accordance with the reality. Conduct a compliance investigation on the internal control system of the audited entity, predict the degree of risk control and make a feasible audit plan on this basis.

The new basic standards of national audit put forward clear requirements on audit commitment, and auditors should not ignore them. The audit commitment letter shall require the auditee to make a commitment to the authenticity and integrity of the accounting data, no accounting books, assets, etc., and to explain the guarantee, mortgage, litigation, related transactions and matters after the period so as to define the liability. In addition, the legal representative of the audited entity may be required to authorize the person responsible for providing accounting materials and signing opinions on audit certification materials and audit reports, and the authorized person shall be responsible for comprehensively soliciting opinions from the relevant departments and personnel and preventing and resolving audit risks in this regard.

In the audit, we should listen carefully to the situation introduction and report of the auditees and try our best to master the overall situation. The fact of audit verification shall be recognized by the relevant personnel of the audited entity; Listen to the opinions of the auditees. When soliciting opinions in the audit report, we should carefully listen to and analyze the statements of the auditees and the arguments of the other party. In case of a controversial issue, we should further investigate and verify it, make analysis and judgment, find out the facts thoroughly and distinguish right from wrong. We must resolutely and timely correct the nature and handling of improper and improper auditing and the handling of mistakes, and do not force any excuses for the sake of face.

Every audit entity should recognize the objective existence of audit risk and the risk responsibility it needs to bear for this purpose. By taking conscious actions to prevent the occurrence of audit risk, it should maintain the moderate development of audit business and prevent the risks from being rushed. The audit institution shall, according to a certain proportion of the business income, withdraw risk prevention funds and store them in special accounts for losses caused by audit risks. Also can insure liability insurance to insurance company, this is to undertake effective risk prevention, avoid to suffer loss, transfer risk another kind of method.

In a word, risks always exist, but as long as serious and careful treatment, control and prevention can be expected to eliminate or reduce audit risks, so as to achieve the successful avoidance and prevention of audit risks.

51due留学教育原创版权郑重声明:原创paper代写范文源自编辑创作,未经官方许可,网站谢绝转载。对于侵权行为,未经同意的情况下,51Due有权追究法律责任。主要业务有essay代写、assignment代写、paper代写服务。

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作业代写:The difference between accounting and taxation

2018-07-25 17:08:30 | 日記
下面为大家整理一篇优秀的essay代写范文- The difference between accounting and taxation,供大家参考学习,这篇论文讨论了会计与税务的差异。从客观角度上看,会计与税务之间的差异大小从根本上取决于国家制定的财务会计目标与税务目标,其目标的制定又取决于国家的会计模式。会计模式主要依据国家的税制和经济水平等因素而决定。企业的会计制度主要决定因素是市场经济环境,而市场经济环境决定了企业会计工作的服务对象,同时也决定着企业会计目标走向。

With the continuous development of market economy in our country, the market environment is more toward diversified development, lead to appear a lot of differences between accounting and tax, which is complex, and the program adjustment is relatively complicated, the enterprise accounting synchronization costs and tax costs, makes the phenomenon of tax evasion, tax evasion. This essay focuses on the causes of the differences between accounting and taxation, and puts forward corresponding solutions.

With the continuous improvement of China's accounting system and standards, as well as the structure of tax system, which is mainly composed of tax laws and regulations, the two systems of maintaining economic order are now independent and influencing each other. Both are constantly improved and improved in the market economy. Although they meet the needs of the current market economy, they also bring certain problems to accounting and tax work.

From an objective perspective, the difference between accounting and taxation fundamentally depends on the financial accounting objectives and tax objectives formulated by the state, and the formulation of such goals depends on the national accounting model. Accounting model is mainly determined by national tax system, economic level, legal system, inflation, deflation and other factors. The main determinant of an enterprise's accounting system is the market economy environment, which determines the service object of an enterprise's accounting work and the direction of its accounting goals. For our country, our country's economic system and economic environment are the fundamental reasons for the difference between accounting treatment and tax treatment.

Under the drive of market economy, the Chinese government for corporate "unified collection expenditure" policy, the past planned economy mode, the state, the state of enterprise "unified collection expenditure" policy, fiscal revenue mainly enterprise economic profits, although part of the revenue from tax, but relative to the corporate profits is insignificant, also makes the planned economy system, the tax is low in the government's fiscal position. However, under the market economy model, enterprises are mostly self-financing and self-management. The way for the state to consolidate legislation is to collect taxes from enterprises, which has become the main source of fiscal revenue and greatly enhanced their status.

Under the planned economy model, accounting targets are generally based on law, which is also consistent with the goals of tax law. And under the market economy environment, the accounting goal is to take the market as the benchmark, namely fair trade. China's current market environment determines the accounting model of "meeting tax separation", which makes China's accounting treatment and tax treatment change from unity to difference.

The most important reason for an enterprise to set up an accounting management department is to reflect the financial situation and operating results of the enterprise systematically and comprehensively through accounting and provide accounting information to relevant departments. Therefore, accounting reports are mainly to let investors fully understand the enterprise's asset status and future development trend. The main purpose of taxation is to ensure the national fiscal revenue, coordinate social order and economic development, and protect the basic rights and interests of taxpayers. Due to the difference between the accounting system of enterprises and the national tax objectives, there are different goals in the same economic affairs, which leads to the difference between the two.

Accounting is mainly about the trading activities and activities of enterprises, which objectively reflects the production and operation of enterprises. Generally, the accounting subject and the tax subject should be consistent, that is, the tax paying subject is the accounting subject. However, under certain conditions, there is a big difference in time and scope between the two in cost, income and other links, which is also the main manifestation of the difference between the two premises.

In order to better mitigate the difference between accounting and tax treatment, we need to improve step by step. To improve the theoretical system of accounting and taxation in China, on the one hand, to enable Chinese enterprises to fulfill their duty of paying taxes in accordance with the legal system; On the other hand, the impact of tax on enterprises can enable enterprises to fully consider tax factors, so as to improve internal management and improve economic benefits. Further improving the theoretical system of accounting and taxation will not only transform the macro-tax principle into the concept of tax law, but also enable enterprises to show their tax payment in the accounting system through accounting theory, thus promoting the further development of China's accounting industry.

Nowadays, most enterprises deal with accounting and tax differences mainly through off-book adjustment, which can only be reflected on the books, but cannot be connected with accounting. So, enterprises should improve accounting methods, in the accounting income statement "profit" and "income taxes" project increase list "pay taxes is adjusted to increase line" between "pay taxes is adjusted to reduce lines" and "taxable income" three projects, the amount of adjustment according to the books of the subsidiary and the analysis of reference books to fill in the column, so as to objectively reflect the differences in adjustment.

The main reason for the difference between accounting and tax treatment is that there are many different items between them. Enterprises should also strengthen the training of accountants in the process of the adjustment of the differences between the two, which requires accountants to master the adjustment work skillfully and strictly require the accuracy in the adjustment process. Therefore, in order to alleviate the difference between the two, enterprises should not only employ professional accountants, but also give full play to the role of training departments, strengthen the training of accountants in existing positions, so that they can grasp the relevant laws and regulations of accounting and taxation in real time, and improve the accuracy and predictability of accounting decisions.

Nowadays, many enterprises use the difference between accounting treatment and tax treatment to conduct illegal operations, which has seriously affected the stability of China's market economy. Relevant departments should strengthen the routine inspection and give full play to the role of accounting firms and other third party organizations. In the guidance and supervision of daily accounting, problems should be found and solved, and guidance and Suggestions should be given to ensure the healthy development of China's accounting and tax work.

Nowadays, China's market economy environment is very complex, and the difference between accounting treatment and tax treatment is also an inevitable trend. It is neither realistic nor desirable to completely solve the difference between the two. Therefore, this essay advocates to alleviate the problems caused by the differences between the two. On the basis of guaranteeing the independence of the accounting system and the tax system, the accounting and tax coordination mechanism should be established and improved, so as to realize the coordinated development of accounting and tax work.

51due留学教育原创版权郑重声明:原创essay代写范文源自编辑创作,未经官方许可,网站谢绝转载。对于侵权行为,未经同意的情况下,51Due有权追究法律责任。主要业务有essay代写、assignment代写、paper代写服务。

51due为留学生提供最好的essay代写服务,亲们可以进入主页了解和获取更多essay代写范文 提供北美作业代写服务,详情可以咨询我们的客服QQ:800020041。

英文论文写作用语的窍门

2018-07-25 17:07:38 | 日記
相比于本土的学生,中国留学生可能在英文写作上会稍逊一筹,其中大部分原因是用语习惯的问题。毕竟英语是别人的母语,有非常大的优势。而且中国留学生特别容易在用语方面犯错,词语的搭配不当也给论文写作带来了很大的问题,下面就给大家分析一下。

1.时态的使用

有人在一篇文章中时态的使用很混乱,前后不一致,可能是因为不能活学活用英语语法的缘故。虽然时态错用并不会严重影响读者对文章内容的理解,但体现了作者的写作手法不规范,表达不严谨。一般而言,在Introduction和Discussion中提到一些普遍的认知或常识时,应该用现在时,如Cancer is a disease that fails to control cell division。如果提到别人的发现或报道,可以使用现在完成时,如Those authors have found that …、Someone has reported that …。在Materials and methods和Results中,若涉及动作,通常用过去时,如The wavelength was measured after 10 min。

2.从句的使用

过去分词短语可以放在名词后作定语,但当这个过去分词出现在作谓语的动词之前时,容易被误认为就是句中的谓语,此时宜将过去分词短语改用that引导的定语从句修饰,如There are isoprenoid products used in cancer therapy中的过去分词短语在下面的句子中宜改为that引导的定语从句:Isoprenoid products that are used in cancer cells have not been fully explored。又如:The enzymes that maintain tight control over the carbocation species will produce a single dominant product。

3.被动式的使用

众所周知,科技英语中多使用被动语态,以避免主观表述之嫌。但是,若分不清及物动词还是不及物动词就容易出错,如A fresh idea occurred to him容易误写成A fresh idea was occurred to him。

4.The的使用

何时用the、何时不用the是个最令人头痛的选择,而知道用the和不用the却最能体现英语水平的高下。一般来说,单数名词要用the,复数名词可省略the,但在动宾关系句里即使复数名词也要用the:We identify the relevant genes in the present study。以下复数名词前都加the:The enzymes often lack the characteristic aspartate-rich motifs,因为其中的the有those的含义。位于of之前的名词要用the,但当名词位于句首并有动宾关系时可省略the:Production of carbohydrates from carbon dioxide is achieved by photosynthesis。

5.选词

英语不喜欢重复,单词也是如此。这样就要求用英语写作时必须要有很大的同义词词汇量,否则就会“理屈词穷”。例如demonstrate、indicate、elucidate、reveal等用来引出某种客观结果,可以交替使用。

6.搭配

有主谓一致的问题,如200μl of the diluted cell suspension was placed at 37?C中的was应为were,也有动宾搭配的问题,如reply the question应为reply to the question。还有一些固定搭配,如pave the path、raise the question、share the homology等。

7.拉丁语

科技英语中经常使用拉丁语,一般用斜体表示,如动植物及微生物的拉丁学名、in vivo(活体内)、in vitro(试管中)、in situ(原位)、per se(本身)等。注意:这些外来词用来修饰名词时放在名词前,修饰动词时放在动词后。注意区分They have introduced the in vivo synthesis of vitamin D和Microorganisms are not ordinarily destroyed in vivo by bacteriostatic drugs。不过,有些拉丁词已被当作英语词汇使用,在文章中出现时不用斜体,如et al.和e.g.等。

8.专有名称

基因与蛋白质的名称一般用相同词汇表示,但基因名称要用斜体,蛋白质名称要用正体。大小写的规定似乎不严格,但基因名称用小写、蛋白质名称用大写较常见。另外,基因工程中的限制性内切酶名称要用斜体,而且第一个字母要大写,但表示菌株来源及酶编号的英文字母及罗马数字用正体,如EcoRI、BamHI等。

以上就是关于英文论文写作用语的讲解,希望同学们看过之后,以后都别再犯用语方面的错误了。

想要了解更多英国论文写作技巧或者需要英国代写,请关注51Due英国论文代写平台,51Due是一家专业的论文代写机构,专业辅导海外留学生的英文论文写作,主要业务有英国代写、essay代写、assignment代写、paper代写。亲们可以进入主页了解和获取更多关于英国代写以及英国留学资讯,我们将为广大留学生提升写作水平,帮助他们达成学业目标。如果您有英国代写需求,可以咨询我们的客服QQ:800020041。

Paper代写:Copyright protection of digital music

2018-07-25 17:06:42 | 日記
本篇paper代写- Copyright protection of digital music讨论了数字音乐版权的保护问题。随着互联网的兴起,一种新的音乐传输方式出现,即数字音乐。但是,数字音乐尤其是网络音乐在带给用户实惠的娱乐享受的同时,也面临着种种的问题,其中最为突出的就是版权问题。网络音乐很容易被复制和传播,从而导致盗版的泛滥。因此,在数字音乐发展的过程中,非法下载的问题非常严重。本篇paper代写由51due代写平台整理,供大家参考阅读。

With the rise of the Internet, a new music transmission mode, that is, the digital music. The digital music is divided into online music and mobile music. The former mainly refers to music in the formats of mp3 and wma which are listened to and downloaded online. The latter mainly refers to mobile phone ringtones, color bells and other music forms. The digital music reduces the intermediate link of the music industry chain and reduces marketing and communication costs. It has more convenient communication and storage effect, can guarantee music quality based on real-time transmission, and has certain environmental protection functions.

Since the 21st century, music has presented a good development trend and become the main development direction of music industry. According to the ifpi, "global digital music sales reached $4.3 billion in 2009, up $363 million from the previous year, or 9.2 percent, and more than 10 times the value of the 2004 digital market. Digital music now accounts for 25.3 per cent of revenues for record labels worldwide. In the us, the number music accounts for 43 per cent of sales, almost half. Figures from IFPT show double-digit growth in music in more than 30 countries, with 17 markets growing by more than 40 per cent -- including Argentina, Australia, Austria, Denmark, Finland, Singapore, Switzerland and the UK. More than a quarter of the world's music industry's revenue comes from digital music. Integrated the author in 2009 in Beijing, Harbin, shenyang, nanning and other cities of field survey and 2010 "Chinese pop music present situation and development of online survey analysis, the traditional CD has gradually alternative for digital music, digital music rising proportion of online radio, free downloads of two kinds of digital music application form has been widely used and recognized.

However, while digital music, especially online music, brings users affordable entertainment, it also faces various problems, among which the most prominent one is copyright. Compared with the industrial structure of the traditional music market, the digital music joined the "network" as the carrier in the distribution channel of music products, which changed the original industrial chain as a whole. Music operators have become an important role in the industrial chain, which is not available in the traditional music industry. The transmission medium and distribution mode of digital music have undergone a revolutionary change, and the channel presents a unique feature. The sales of music can create a song and promote a song without a lot of marketing costs, and soon some people will listen to it or buy it. Music has enabled the contemporary and future music creators and consumers to fundamentally eliminate the dependence of music on music commodity physical carriers in record communication and other forms of communication, which makes music easy to be copied and spread, thus leading to rampant piracy. Therefore, in the development of digital music, there has been a strong dissonance, that is, illegal download.

For a long time, the illegal download digital music copyright piracy become countries all over the world such as management of a patient, the national copyright administration and related management organizations are actively research countermeasures, including South Korea and France has issued a new law to fight piracy in 2009, New Zealand and Britain also have a new law was passed. Governments are beginning to control the spread of piracy through Internet providers.

In China, the illegal music download or music download links provided by many Internet websites are shocking. According to media reports or statistics from relevant departments, China's digital music is losing at least tens of billions of yuan a year due to piracy. At present, the so-called music download on several popular P2P websites in China is basically an illegal service without the authorization of the right holder. It can be imagined that the audio and video industry, including digital music, will inevitably weaken the creative enthusiasm of the practitioners and bring serious harm to the entire industry if there is no copyright protection as the basis. In this sense, copyright protection is a basic prerequisite for the healthy development of digital music industry.

For a long time, music copyright, especially digital music copyright, has not been effectively protected because there is no clear and specific legal guarantee. The constitution in our country "general principles of the civil law", "copyright law of the People's Republic of China and other laws, although there are provisions on copyright, the supreme people's court and the supreme people's procuratorate have opinions about copyright, approval, the administrative legal norms about the copyright of instructions, resolution, and approved by the top legislature of China in international protection on copyright concluded by treaties and agreements, but these are not just the duties of a specific provision and management of the division, leading to regulators lack of legislation basis, often is in a state of fuzzy regulation. In Britain, the United States and other western countries, legislation should distinct power and responsibility is to ensure the implementation of the copyright protection, such as in 2010 the English parliament passed the digital economy act, allowing copyright owners request for illegal download user piracy "warning a broken network" punishment, also rules in addition to the copyright owner, the government has the right to block the piracy and illegal downloading of web users, this undoubtedly provides legal protection for the digital age British copyright. Thus it can be seen that the basis of legislation and supervision guarantee is the prerequisite of copyright protection.

In order to effectively protect their intellectual property rights on the Internet, copyright owners should not only focus on the infringement behaviors of P2P technology companies and end users of P2P software, but also actively use technological protection measures to protect their legitimate copyright rights and interests. Warner music RIAAV co., LTD. In 1999, after NAPSTER, please in popular media is in a leading position in technology RealNetwork software company to design a set of feasible and effective to download system, makes the United States and Canada from warner bros. Internet users can specify the zero generation dealers buy online songs online, all recognised by the recording industry several popular broadcast formats, are included in this download system. In May 2000, Real Networks and IBM also announced that they would work together to develop a technology that could safely send music files over the Internet. The playback technology would serve as a component of IBM's electronic music management system and allow IBM to fully encrypt its players. The EMMS has security technology, including encryption and digital watermarking, that can be used by record companies to control the number of copies of digital music files to combat the widespread piracy of music on the Internet. In addition, Microsoft has put a beta version of Windows Media Technologies4.0 on its web site, which allows Internet users to download and play music files while preventing piracy. These new technologies are actively working to ensure that digital music files cannot be copied without authorization.

Developed in recent years, some features are more flexible and more intelligent technical measures, are often referred to as "digital rights management system", the digital rights management system of digital music files can be encrypted, music of encrypted files can free transfer or sharing in the network, but be open to listen to or watch, you have to buy copyright owner password. Another system can embed a lot of copyright information in digital files, so that no matter how the original digital file is further copied or transmitted, the digital watermark information can not be deleted, and the copyright owner can find the relevant infringer through the digital watermark.

In fact, the development of music in recent years has been in the struggle between old copyright and new technology. In the future, the cooperation between new copyright and new technology is a major development direction of copyright protection, and only new breakthroughs can break the deadlock.

The purpose of copyright law is to promote the development and prosperity of social culture by protecting the copyright owners so as to encourage more people to create. To protect the interests of the copyright owner is the most direct approach to ensure that it can obtain economic benefits, therefore, the key to copyright law norms is not a negative gives the copyright owner a right to eliminate or prohibit others to use, but should actively for copyright owners and users to establish a set of perfect payment mechanism, make the copyright owner gets its due reward, also can make the social public to pay after the easy to use and contact with other people, to create a win-win situation. In order to ensure the interests of the copyright owner, some countries are allow individuals to use, copy, reasonable and lawful a work created by others at the same time, tend to require users to pay a certain fee or compensation for the copyright owner, such as Japan's "copyright law" in paragraph 1 of article 30 for the purpose of personal use, but with the specific digital audio/video equipment, should pay copyright owner quite amount of compensation; Article 54 of the German copyright law requires that the manufacturer of audio and video equipment and storage for private use must pay an appropriate remuneration to the copyright owner; Article 1003 of the us copyright law stipulates that anyone who imports, manufactures or distributes audio recording equipment shall pay a considerable amount of royalties to the copyright owner. China established the first collective management organization, the China music copyright association in 1992. However, due to the absence of relevant laws, the role of the association is extremely limited. In order to meet the requirements of the Internet era, China should draw lessons from international laws and advanced technological achievements, establish a payment mechanism in line with China's national conditions, and give consideration to the interests of copyright owners and users.

The number music cannot leave network this platform. At present, the failure of the overall moral norms in the network society is one of the reasons leading to the continuous copyright infringement of digital music. The network is a free communication carrier, the main body of the network is the netizen, the netizen has a lot of autonomy on the net. Therefore, the construction of network morality emphasizes autonomy, autonomy and self - education. Moral basically is to play to the self-discipline, especially network morality, to do this, will be based on moral principles advocated by the society, ethics, morality, and various values and value standard, adopt many kinds of ways and methods, to improve the cognitive level of Internet users, and make its own inner value judgment, the relationship between good and evil and code of conduct, form the moral habits. At present, the Chinese public's awareness of intellectual property rights is still relatively weak, and most of the public are quite unfamiliar with the copyright of lyrics and music. In fact, the experience from abroad, as long as the social public copyright education, public awareness of copyright will gradually strengthen, will gradually form the social psychology of respect for copyright, thus more and more people will automatically refused to piracy and illegal downloads, the support legal digital music service, in this regard, the industry, the media have a responsibility and obligation to strengthen the propaganda, education and guidance to the public. If everyone can realize the full social responsibility of the copyright protection of digital music and avoid it in the network behavior, the copyright protection of digital bmusic will have a breakthrough.

In a word, the development of digital music industry also depends largely on the improvement of legal supervision, the restriction of new technology, the guarantee of payment system and the improvement of users' copyright awareness. With the maturity of market conditions and the enhancement of people's copyright awareness, the whole industrial chain of digital music will develop rapidly in a healthy direction.

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Essay代写:Stage art

2018-07-25 16:54:33 | 日記
下面为大家整理一篇优秀的essay代写范文- Stage art,供大家参考学习,这篇论文讨论了舞台美术。舞台美术是舞台艺术的重要组成部分,包括舞台服装在内的多种艺术元的综合设计和发展,是舞台美术发展和创新的重要方面。而舞台服装是塑造舞台人物形象,体现演出风格的重要手段之一。

The 21st century is an era of economic globalization and diversified culture. With the innovation of various technologies and arts, more and more fashion developments are required to endow the connotation of this era. It has to be mentioned that dance design is a special kind of performance in essence. The impression that gives a person at the beginning of the performance mostly originates from a few clothes and props, later perfect gradually, add setting, add a more beautiful visual color banquet to the viewer. Later on, the performance venue also moved from the outdoor to the indoor, showing a bit of high-end broadness, and eliminating the fear of bad weather. The third and most important thing was that the indoor lighting also became an element that could be used.

However, the development of choreography design does not completely follow the elements of performance. The elements are upgraded from simple scene lighting to multiple elements, and the artistic modeling is changed from single to multiple. In addition, the modern thinking and strong scientific and technological force, which closely combine the society, inspiration, image and abstract thinking, have paved the way for the development of dance design.

"The life of art is deep thinking and noble passion." It is a famous saying of the famous French painter engel, just as the literary giant Mr. Lu xun once said that "literary and artistic creation should be deeply explored". All of these suggest that in order to truly flourish, the design of dance beauty must endow the artistic form with the depth of thought and profound cultural connotation so as to realize the qualitative leap. Facing the pluralism of world culture, the modernization of dance design must have the unity of form and content, and its ideological depth requires it to be a carrier to reproduce a spirit.

Art comes from life and has a lot to do with us. The existence of stage costume can better display the character image of the stage, make it more vivid, and highlight the connotation and connotation of the character image of the stage, so as to meet the visual aesthetic needs of the audience. As an expression form of stage art, stage costume has played an important role both before and now. With the cooperation of music, dance and drama, the display of stage costumes on the role of stage characters reflects the cultural charm of stage costumes, and at the same time brings aesthetic visual feast to the audience. The reason why stage costumes are not empty is that the dance culture behind them is shining brightly. As a kind of material carrier, the costume of dancing beauty creates different styles of characters and brings a kind of incoherent static beauty. As the cultural essence behind the costume, the culture of dancing beauty brings to the audience the appreciation and thinking through the costume and the indelible spiritual backbone behind the costume, which is not related to the composition elements and technology, but the flavor of art buried in the time of life. The culture of dance beauty enriches the stage costume, and packs the stage costume, so that the stage costume is wrapped with the breath of art and the fragrance of culture.

Traditional culture is an important part of Chinese culture. We should take the essence of traditional culture, discard its dross, inherit it critically and apply it to the present. Excellent traditional culture can improve the appreciation of things and lead us to appreciate the hazy cultural spirit.

In order to better reflect the rich connotation of stage costumes and enhance the innovative experience of the audience, we not only require stage costumes to meet the test of The Times, but also insist on the attitude of taking the essence of dance beauty culture for the present. In the creation of the stage costumes, insist on to the stage of cultural heritage, to better show stage clothing, is to support our efforts go down the creed, but what we showcase clothing is not simple on the surface of the cloth and cloth staggered clipping and merging, more important is the interpretation of cultural spirit behind clothing, this is a kind of respect of stage design culture. It is also precisely because of the persistence in the creation process to endow costumes with cultural connotation, so that stage costumes are more colorful and full of charm.

Insisting on the inheritance of dance culture in stage costume creation is not only the development of costume modeling, but also the interpretation of cultural spirit. Taking stage clothes as the carrier, we can deeply experience the taste buds of dance culture hidden behind the costumes. Through inheriting the culture of dance beauty, the latent cultural spirit of stage costume will gradually make more and more people talk about it, and this form of stage costume will also be accepted by more and more people.

Insisting on the cultural inheritance of dance beauty in stage creation, let us see the deeper culture of dance beauty through stage costume. Stage costumes are accepted only after appreciation and consideration, while dance culture is accepted only after knowledge and consideration. Insist on endowing stage costumes with a long cultural flavor, let us see the costume creators, these future successors, they have a sincere love for dance culture. Inheriting dance culture is a requirement not to give up on developing stage costumes. Only by inheriting dance culture can stage culture be found interesting and pleasant.

The development of stage costume should not ignore the inheritance of dance culture. A "beautiful" word beauty, because of the long history of culture charm will never be diminished!

As a special art form, stage art is the innovation and development of art, and stage costume is a novel work in this art. In order to make the costume become lively and active, the creators realized the initial dream of stepping on the stage for the costume, with the style pursued by The Times, inlaid the charm of the traditional culture with fragrant smell in the pond, performed different roles of The Times, gradually developed a unique dance culture and cultivated a strong cultural atmosphere. In order to bring people pleasant clothes, spread a cultural feast.

We may not seek beauty, but we must have a window of the heart to find it. We can not rely on clothes to decorate ourselves, but we should learn to appreciate the cultural spirit of clothes. The culture of dancing beauty has created a wonderful scene for the development of Chinese culture. Now it has developed into a profound cultural tree hole, becoming an indispensable cultural pillar in life.

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