entity theory
5.In view of the accounting information distortion in China,and the fraud motivation of different accounting entity is different. The article mainly analyzes the subjective drivers of different accounting entity fraud,and analyzed the intrinsic root of accounting information distorts at present,for the purpose of providing theory basis to improve the accounting information quality.
9."The appeal benefit" takes a source in westernmainland legal system civil action theory, not only its basic meaning is refers to the person brining suit to state refuses to accept the first trial court determination to have to undertake not the benefit, as well as in the nature and the type, belongs to an entity or says the substantive important document, moreover, regarding "appeal benefit" recognition and judgement, regardless of is regarding the plaintiff or the defendant, in principle all must use the identical theory or the standard, this is "the form refuses to accept to say".
10.How to identity topological entities when rebuild features is a critical problem in Feature-Based Parametric Modding system.In the article,author takes the way of entity cod ing to distinguish different entities.The mechanism of coding is clearly expatiated,and some typical examples are presented.At last,the algorithm of decoding is put forward based on set theory.

