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采用内部转移价格主要是为了考核、评价责任中心的业绩，并不强求各责任中心的转移价格完全一致，可分别采用对不同责任中心最有利的价格为计价的依据。 ()
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Instrumental leaders emphasize the completion of tasks.
David Landes, author of The Wealth and Poverty of Nations: Why Some Are So Rich and Some So Poor, credits the world's economics and social progress over the last thousand years to "Western civilization and its dissemination." The reason, he believes, is that Europeans invented systematic economic development. Landes adds that two unique aspects of Europeans culture were crucial ingredient in Europe's economic growth.
First, Landes espouses a generalized form. of Max Weber's thesis that the values of work, initiative, and investment made the difference for Europe. Despite his emphasis on Science, Landes does not stress the notion of rationality as such. In his view, "what counts is work, thrift, honesty, patience, tenacity." The only route to economic success for individuals or states is working hard, spending less than you earn, and investing the rest in productive capacity. This is the fundamental explanation of the problem posed by his book's subtitle: "Why Some Are So Rich and Some So Poor." For historical reasons an emphasis on private property, an experience of political pluralism, a temperate climate, an urban style-sEuropeans have, on balance, followed those practices and therefore have prospered.
Second, and perhaps most important, Europeans were learners. They "learned rather greedily," as Joel Mokyr put it in a review of Landes's book. Even if Europeans possessed indigenous technologies that gave them an advantage (spectacles, for example), as Landes believes they did, their mom vital asset was the ability to assimilate knowledge from around the World and put it to use--as in borrowing the concept of zero and rediscovering Aristotle's Logic from the Arabs and taking paper and gunpowder from the Chinese via the Muslim world. Landes argues that a systematic resistance to learning from other cultures had become the greatest handicap of the Chinese by the eighteenth century and remains the greatest handicap of Arab countries today.
Although his analysis of Europeans expansion is almost nonexistent, Landes does not argue that Europeans were beneficent bearers of civilization to a benighted world. Rather, he relies on his own commonsense law: "When one group is strong enough to push another around and stands to gain by it, it will do so." In contrast to the new school of world historians, Landes believes that specific cultural values enabled technological advances that in turn made some Europeans strong enough to dominate people in other parts of the world. Europeans therefore proceeded to do so with great viciousness and cruelty. By focusing on their victimization in this process, Landes holds, some postcolonial states have wasted energy that could have been put into productive work and investment. If one could sum up Landes's advice to these states in one sentence, it might be "Stop whining and get to work." This is particularly important, indeed hopeful, advice, he would argue, because success is not permanent. Advantages are not fixed, gains from trade are unequal, and different societies react differently to market signals. Therefore, not only is there hope for undeveloped countries, but developed countries have little cause to be complacent, because the current situation "will press hard" oil them.
The thrust of studies like Landes's is to identify those distinctive features of European civilization that lie behind Europe's rise to power and the creation of modernity more generally. Other historians have placed a greater emphasis on such features as liberty; individualism, and Christianity. In a review essay, the art historian Craig Clunas listed some of the less well known linkages that have been proposed between Western culture and modernity, including the propensities to think quantitatively, enjoy pornography, and consume sugar. All such proposals assume the fundamental aptness of the question: What elements of Europeans civilization led to European success？ It is a short l
1954年9月召开的第一届全国人民代表大会选举出韵中华人民共和国主席是（）。
The volcanic eruption that entombed Ceren more than 1400 years ago began when lava pushed its way close enough to the surface to create a great explosion of steam and ash that was centered just north of the village. The archaeologists have not found the remains of any human beings killed by the eruption in Ceren, suggesting that they had enough warning to flee. The eruption buried Ceren in a layer of ash 4 to 6 m (13 to 20 ft) deep over a period of a few days.
One of the most striking of the conclusions drawn from the Ceren site is that the people of this ancient village lived more comfortably than average Salvadorans do today. Ceren's architecture, crafts, and agriculture were surprisingly sophisticated and varied. They ate a rich variety of foods, had spacious, well-ventilated living and working quarters, and lavishly decorated many of their ceramic items. Yet Ceren was an average farming village, not a seat of the ruling class or a regional center of commerce, archaeologists said.
The village of Ceren was rediscovered in 1976 when a bulldozer operator knocked into the wall of one of the structures. Grasses that made up the thatched roof of the dwelling were still preserved, leading an archaeologist to conclude that the structure was recent. After two years, anthropologist Payson D. Sheets of the University of Colorado at Boulder discovered the antiquity of the structures when he dated a sample of thatch to about 1400 years ago.
Sheets was able to survey the site for only a few years before the civil war in El Salvador made it too dangerous to continue. The archaeologists left the site, located northwest of San Salvador, the capital, in 1980 and did not return until 1989. Since then, archaeologists led by Sheets have returned each year.
As of spring 1997, they had digged 12 buildings, including a community hall, living quarters, kitchens, storerooms, a religious hall, a sauna, and even a small building believed to be the workplace of a shaman (a priest who uses magic). The smallest objects of daily life were preserved, sometimes as actual organic matter such as seeds or stems, sometimes as impressions in the ash such as that of a cornstalk or a squash. By sending radar signals through the ground in order to detect buried objects, archaeologists in 1994 located 22 additional structures still buried in ash.
Archaeologists at the site have found the remains of animals including dogs, deer, and a duck tied to a pole. All that remains of the people of Ceren, however, are their footprints, and a few teeth, believed to have been tossed on a roof for good luck. When the teeth were found, workers told Sheets that throwing teeth on the roof is a tradition still practiced by some people in rural El Salvador today.
When the author says that "Ceren' s architecture, crafts, and agriculture were surprisingly sophisticated and varied.", he means ______.
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