When the firm is a partnership , all the partners will assume liability , while when it is a company , the cpa will not be directly responsible for his liability . in a limited liability partnership , the partnership will assume the liability , but the faulty cpa also will assume it in some circumstances 在合伙形式中,所有合伙人都是责任承担的主体;在公司制中,责任承担人是会计师事务所,承担有限责任;在有限责任合伙中,责任承担人是有限责任合伙,但负有个人责任的注册会计师也可能会成为责任主体。
C . w . chu college will seek to cultivate among students a commitment to personal responsibility and integrity , as well as the spirit of self - help and helping others , advocated and personally practised by the late dr . c . w . chu , which will lay the foundation for making contributions to society , nurturing of talents for the nation and enriching students lives 敬文书院注重培育学生的诚信及对个人责任的承担，并秉承已故朱敬文博士的嘉言美行，发挥自助助人精神，立下基础以回馈社会，为国储材及丰盛学生的人生。
Instigation has only independence but not dependence from the following angles : revised constitution of crime can directly be utilized to convict ; instigation has serious harmfulness , violates the social relations protected by criminal law and deserves conviction and penalty itself ; to ponder over the circumstances of instigatee during conviction does not indicate the dependence of instigation ; there is causality between instigation and the harmful consequences brought by the crime committed by the instigatee ; literate dependence is not equal to the dependence of instigation ; insisting on the independence of instigation will not lead to convicting by thought ; to recognize the independence of instigation is required by the principle of personal responsibility ; it is a worldwide tendency to accept the independence of instigation in legislation 从下列八个方面可以得出教唆犯只应具有独立性，而不具有从属性：修正的犯罪构成可直接作为定罪的根据；教唆犯罪具有严重的社会危害性，本身就侵犯了刑法所保护的社会关系，具有犯罪性和可罚性；教唆犯的定罪、处罚要考虑到被教唆人的情况，但这并不是教唆犯从属性的体现；教唆行为对被教唆人实施的犯罪所造成的危害结果具有原因力；文理上的从属性并不能证明教唆犯具有从属性；教唆犯独立性说并不是主观归罪；坚持教唆犯独立性说是贯彻刑法个人责任的要求；教唆犯独立性说是各国立法的趋势。
In order to perfect the legal system of anti - administrative monopoly , it is also necessary to set up an independent and powerful anti - administrative executive body . we should establish judicial review system of abstract administrative actions and erect joint trial system of administrative monopoly cases . the legal liability of administrative monopoly should take forms of constituent liability and personal liability 具体包括：反行政垄断立法采用概括加列举、以列举为主的方式，对行政垄断主体做出全面规制；建立一个独立而权威的反行政垄断执行机构；建立抽象行政行为的司法审查制度和行政垄断案件的会审制度；行政垄断的法律责任包括组织责任和个人责任，同时增设制裁性责任(含刑事责任)和明确合理的赔偿责任；完善行政权的行政法制约机制和违宪审查制度。
Part four brings forward the suggestions on the realistic select of the rural pension security system , namely " the home care and the individual ' s self - security play the main role , extruding individual responsibility , and the state sets up the lowest living security system as well as providing manifold social sustain measures . 第四部分针对我国大多数农村的现状，提出中国农村养老保障模式的现实选择。即“家庭及个人自我保障为主、突出个人责任，国家提供最低生活保障制度，辅之以多种社会支持”的保障模式。
But more and more we are reading that the people of the “ third word ” feel bitter at us in the developed countries （ with the united states far more developed than any of the others ） for our seizing hold of two - thirds of the world ‘ s wealth and living like kings while they work away all day to earn a bare living 全句译文：但是我们通常并不感到对穷人（受折磨的人和被剥夺了生存条件的人）负有重大的个人责任，由于我们几乎完全是由我们生活于其中的个人主义的竞争的社会塑造成型的。
We are challenged to master the six attributes of personal quality : treat your customers as you want to be treated : take personal responsibility ; improve yourself to improve customer service ; share your knowledge , skills and time with others ; have a positive outlook and be persistent ; and , communicate effectively 我们将面临个人品质六项特质的挑战：对待你的顾客如同你想别人如何对待你；负担起个人责任；改进你在顾客服务上的技巧；愿意与他人分享你的专业知识，技能及时间；以正面的，一惯性的态度面对顾客并做有效的沟通。
Sometimes , it is dealt with as a joint negligence offense while at other times , it is not considered as a kind of offense . either from the perspective of practical requirements for appropriate offense punishment , offense prevention and not contradicting with the social demand for cohabitation or from the point of view of legislative suggestions , it is necessary to admit negligent co - principal and make a profound study and a comprehensive analysis on this issue . certainly , at the same time of recognizing its existence , it is important to set a strict limitation on its 本文首先从各国有关过失的共同正犯立法情况入手,并通过对具体判例的比较和分析,说明研究过失的共同正犯问题的现实需要性,从目前各国有关过失的共同正犯理论争议的焦点中找到其成立的可能性、必要性及其特征上的限制,进而以此为依据,站在肯定其存在和成立的立场上,从主体、主观和客观三个方面对其具体成立条件进行探讨,最后结合我国刑事司法实践处理此类案件的实际需要,比较有关过失共同犯罪理论中的四项责任原则,阐述过失的共同正犯的刑事责任原则,应当适用共同正犯的处罚原则,同时兼顾个人责任的大小,以充分体现其主客观相统一、罪责刑相适应的制度价值。
