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The structure of this article is as follows: Firstly, the background of this article is stated in exordia and the question was raised; chapter one stated cash flow management theory and transnational corporations' cash flow management characters; chapter two introduced general cash flow management technical and method; chapter three analysis cash flow management situation of Chinese transnational corporations; chapter four take VW as an example to expatiate company situation and the impact to cash flow management by the organization of the company, the goal of cash flow management and financing strategy, then introduce the cash flow forecast module, at last analysis the experience and disadvantage of VW's cash flow management; Chapter five give some suggestions to Chinese local transnational corporations for cash flow management including: using proper cash flow management technical and establish scientific process, ect.; the last part is the conclusion This article took VW's cash flow management as an example to descried transnational corporation cash flow management theory and practical issues, but some techniques can only be used in some country where can exchange currency freely; it can not be practical in some foreign exchange administration countries including China, such kind of cash flow module still under discussion based on theory.

本文结构如下：首先在绪言部分简述了选题背景，提出了问题；之后，第一章陈述了现金流管理理论和跨国公司现金流管理的特点；第二章评述了国际常见的现金流管理技术和方法；第三章分析了中国跨国公司的现金流管理现状；第四章详细阐述了VW公司现金流管理的实例，包括公司的发展及组织架构设置对现金流管理的影响，公司现金流管理的目标、筹资策略等，重点介绍了VW公司的现金流预测模型，最后分析了VW公司现金流管理的经验和不足；第五章详细阐述了对中国跨国公司现金流管理的建议，包括应用适合的现金流管理技术及建立科学的现金流管理流程等；最后在结论部分对该文做了总结。

The first part is the introduction, which generally introduces the research purpose and significance of this thesis, the summary of the financial pre-warning researches both home and abroad, and the research main contexts and research methods; The second part is the comparison on the financial pre-warning methods existent, which compares the different methods by categories, makes a further analysis on the limits of existent methods, and proposes the improve thoughts of this research based on that; The third part is the basic theory, which makes a summary of the referent theories exerted on the research, and exposit the comparing mechanism of the grey prediction theory and the artificial neural network method concise; The fourth part is the frame work of the model, which illuminates the research designs step by step, such as the definition of the financial crisis, the method of sample select, the select and definition of the pre-warning variables, and makes an exposition of the establishment procedures of the whole models at last; The fifth part is the financial pre-warning based on the theory of grey prediction and artificial neural network, which mainly demonstrate the model establishment in the concrete, dividing into four part to carry out the part of pragmatic research integrally, building of indexes system, establishment of BP neural networks, dynamic financial pre-warning and test, analysis on the pre-warning result; The sixth part is conclusion, which sums up the main results of the whole research, clarifies the innovative points, and makes a discussion on the limits and future study directions of the research in this thesis.

其中，第一部分为导论，总括性概述本文的研究目的与意义，国内外研究综述，以及本文的研究内容和方法；第二部分为现有财务预警研究方法剖析，通过对现有预警方法进行分类比较，进一步分析现有预警方法的局限性，并在此基础上提出本文研究的改进思路；第三部分基本理论，对本文研究中运用的相关理论进行扼要概述，并简要阐述灰色预测理论与人工神经方法的融合机理；第四部分为模型研究框架，逐步阐释模型对财务困境的界定，样本数据的选取方法，预警变量的选取与定义等各个部分的研究设计，并对整体模型的构建步骤进行简要阐述；第五部分为基于灰色神经网络模型的财务预警，主要论述动态预警模型的具体实现过程，分模型指标体系的建立，BP神经网络的建立，动态财务预警与检验，以及预警结果分析四个部分全面阐述本文实证分析过程；第六部分为结论，总结本文研究得到的主要研究结论，以及本文研究中的创新之处，并对论文的不足与后续发展研究进行探讨。

The propose of the research is to insist on the view of applying to solve the various confusion in applying at present when present The Doctrine of Equivalents in China by analyzing dispute in applying of DOE; apply the research method of history analysis and compare synthetically, integrate with the case analysis and draw the conclusion: It is necessary to induct The Doctrine of Equivalents to prevent the tortious people filching the benefit of the inventor and confirm whether the infringed people imitated and copied patent on purpose, it is international tidal current to apply DOE in the processing of patent infringement cognizance, and firstly it must ensure the protecting confine by explaining the claim with compromise explain method, the difference of different extent in patent creation also effect the demarcation of equivalent extension; it should apply the rule of comparing factor one by one rather than comparing the whole equivalent in comparison of equivalents, and needs to be confirmed by increasing the assistant means in the processing of patent infringement cognizance by using Triple Identity Test of Graver; contrast and analyze whether they are equivalent depend on the level of the common technicians in relative domain and it is scientific and reasonable to confirm equivalent time standard by infringement date; in judicial practice of equivalent cognizance, it may use the experiences in Japan for reference to solve the cognizance misunderstanding area of reality in the law and the technology; The superabundance designation that may be understood as a display unfair contract because of neglect and materially misunderstanding should be conditionally applied in current time.

研究目的在于通过分析等同原则在适用上的争议，提出我国适用等同原则时应坚持适用的观点，解决目前在适用中的各种混乱局面；运用历史分析和综合比较的研究方法，结合案例分析；专利侵权认定中引入等同原则是必要的，其实质是防止侵权人窃取发明人的利益，被侵权人是否故意模仿或抄袭专利，不影响等同侵权的判定，运用等同原则判定专利侵权已成为世界性的潮流；适用等同原则首先要对权利要求进行解释以确定保护范围，在解释权利要求时应采取折衷的解释方法，不同专利创造性程度的差异也影响着等同范围的划定；在等同物的比较上，应当适用&逐个要素比较&，而不能适用&整体比较&，在适用&三一致&标准进行侵权认定时，还需要增加辅助手段予以确定；是否构成等同，应当以所属领域普通技术人员的水平来对比分析，以侵权日为等同的时间标准是科学合理的；在等同认定的司法实践中，解决法律事实和技术事实认定上的误区，可以借鉴日本的经验；多余指定可以理解为一个因疏忽大意或重大误解而订立的显失公平的合同，应当在现阶段有条件限制地予以适用。

At present, with the automotive and electronic industrial technology of rapid development, the use of the car getting higher and higher performance requirements, the electronically controlled fuel injection technology in the car on a wide range of applications, to reduce fuel consumption and reduce environmental pollution requirements of the increasingly strong electronic fuel injection system to replace the traditional carburetor is a foregone conclusion, for the fittings to meet the needs of the market in June 2003 the company started to develop my EFI system with some fittings and matching engine plant, while the introduction of Marelli, Delphi, Motorola, United Electronics, Mitsubishi Electronic Fuel Injection System complete set of fittings (for: Jinbei, ruichi,ó, the Great Wall pickup, Chinese, Zun Chi, Chun-Jie, Haversian, Seyfert, Chery, Tiggo, ZTE, Tai Di , dawn, landscape sea lions, the South East Series EFI models fittings and so on) the rapid sales network covering the domestic market fittings.

目前，随着汽车及电子工业技术的高速发展，对汽车的使用性能要求越来越高，电子控制燃油喷射技术在汽车上的广泛应用，对降低汽车耗油量和减少环境污染的要求日趋强烈，以电子燃油喷射系统取代传统的化油器已成定局，为满足配件市场的需求2003年6月我公司开始研制电喷系统配件并与部分发动机厂配套，同时引进马瑞利、德尔福、摩托罗拉、联合电子、三菱全套电喷系统配件（适用：金杯海狮、锐驰、阁瑞斯、长城皮卡、中华、尊驰、骏捷、哈弗、赛弗、奇瑞、瑞虎、中兴、大迪、曙光、风景海狮、东南系列等车型的电喷配件）销售网络迅速覆盖了国内配件市场。

The results showed an increased mean jitter value, fiber density and abnormal percentage both in EDC and AT muscles in group 1 and II diabetic patients comparing to the normal controls. These findings suggest an impaired or immatured neuromuscular junctions and an evidence of reinnervation through axonal sprouting in the diabetic patients either with or without nerve conduction abnormalities. In conclusion, the changes of axonal degeneration and reinnervation are the main pathophysiological mechanism of diabetic neuropathy, and the SFEMG is more sensitive than routine nerve conduction study in the diagnosis of diabetic neuropathyKeyword Axonal degeneration , diabetes mellitus , neuropathy , single fiber electromyography

结果显示两组糖尿病病患的连续间值差异，肌纤维密度及不正常比率比对照组显著增加(t试验，依序p.01)，在第一组糖尿病患中，伸指总肌的连续波间值差异比第二组高(p.05)，而连续波间值差异与纤维密度之间也成线性相关的增加(伸指总肌，r=0.471，p.01；胫前肌，r=0.386，p.02)，在伸指总肌测得的连续波间值差异上，第一组糖尿病患有75%不正常，第二组有33.3%不正常，而在胫前肌的连续波间值差异上，第一组糖尿病患有83.3%的不正常，第二组有75%不正常，在肌纤维密度的测定中，第一组糖尿病患的伸指总肌有27.8%不正常，胫前肌有58.3%不正常，第二组病患的伸指总肌有25%不正常，胫前肌有41.7%不正常，此结果表示糖尿病神经变造成的神经肌像交接处不稳定及有神经轴再生的重分布现象，因此也证实糖尿病神经病变的主要病理机转为神经的退化所致，而在诊断上单纤维肌电图检查的敏感度也比运动神经传导速度检查为高。

Innovation achievements of this dissertation are mainly in the content and the method, namely: presents the content of EAP thoroughly and systematically; reviews the cost, utility and empirical studies of EAP; investigates the cost and utility of EAP theoretically, conducts the typical survey of the EAP implementation of a domestic enterprise; establishes multivariate linear regression equation of EAP utility; sets up an allocation model of EAP cost through Analytic Hierarchy ProcessThis dissertation\'s conclusion is that EAP cost is related to the time and frequency of EAP used by employee under the fixed cost, the tendency of using EAP is related to demographic characteristics and other factors, the utility of EAP is related to the personal preference of using EAP at least, the utility of EAP is leastwise related to 7 factors, the relationship with the supervisor is the most important factor in the workplace, personal health is the largest part of EAP cost.

本文的创新成果主要是内容上的创新和方法上的创新：对EAP的内容进行了全面、系统的梳理；对EAP的成本、效用和实证研究进行了综述；对EAP的成本、效用进行了理论上的探讨；对国内企业实施EAP的情况进行了典型调查；建立了EAP效用的多元线性回归方程；用层次分析法建立了EAP的成本分摊模型。本文得出的结论是：在固定成本不变的情况下，EAP的成本与员工使用EAP的时间及次数有关系；EAP的使用倾向与人口统计学特征和其它因素有关；EAP的效用至少与个人对EAP的使用偏好有关；EAP的效用至少与7个因素相关；与上级的关系是工作场所中最重要的因素；个人的身体健康是EAP成本中花费最大的部分。

The efforts that have been made to explain optical phenomena by means of the hypothesis of a medium having the same physical character as an elastic solid body led, in the first instance, to the understanding of a concrete example of a medium which can transmit transverse vibrations ,and at a later stage to the definite conclusion that there is no luminiferous medium having the physical character assumed in the hypothesis.

这种子尝试的结果，最初曾使人们了解到一种能传输横向振动的具有上述假定所以认为的那种物理性质的发光介质。七、复合词与缩略词大量使用复合词与缩略词是科技文章的特点之一，复合词从过去的双词组合发展到多词组合；缩略词趋向于任意构词，例如某一篇论文的作者可以就仅在该文中使用的术语组成缩略词，这给翻译工作带来一定的困难。

The efforts that have been made to explain optical phenomena by means of the hypothesis of a medium having the same physical character as an elastic solid body led, in the first instance, to the understanding of a concrete example of a medium which can transmit transverse vibrations, and at a later stage to the definite conclusion that there is no luminiferous medium having the physical character assumed in the hypothesis.

为了解释光学现象，人们曾试图假定有一种具有与弹性固体相同的物理性质的介质。这种子尝试的结果，最初曾使人们了解到一种能传输横向振动的具有上述假定所以认为的那种物理性质的发光介质。英语暑假学习 www.e37.com.cn

The efforts that have been made to explain optical phenomena by means of the hypothesis of a medium having the same physical character as an elastic solid body led, in the first instance, to the understanding of a concrete example of a medium which can transmit transverse vibrations, and at a later stage to the definite conclusion that there is no luminiferous medium having the physical character assumed in the hypothesis.

为了解释光学现象，人们曾试图假定有一种具有与弹性固体相同的实体性质的介质。这种子尝试的结果，最初曾使人们了解到一种能传输横向振动的具有上述假定所以认为的那种实体性质的发光介质。

The efforts that have been made to explain optical phenomena by means of the hypothesis of a medium having the same physical character as an elastic solid body led, in the first instance, to the understanding of a concrete example of a medium which can transmit transverse vibrations, and at a later stage to the definite conclusion that there is no luminiferous medium having the physical character assumed in the hypothesis.

为了解释光学现象，人们曾试图假定有一种具有与弹性固体相同的物理性质的介质。这种子尝试的结果，最初曾使人们了解到一种能传输横向振动的具有上述假定所以认为的那种物理性质的发光介质。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。