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Quan Zhou City stands on face outside administration service centre , adopt the energy conservation way cutting off the bridge heat insulation aluminium product and Low-E medium altitude stalinite union, main the method being under construction and technology under the control of measure introducing that energy conservation way with a view of project reality, indicate the main body of a book owing method energy conservation effect the obvious characteristic.

泉州市行政管理服务中心外立面，采用断桥隔热铝材同Low-E中空钢化玻璃结合的节能方式，本文结合工程实际介绍该节能方式的主要施工方法和技术控制措施，表明该方法节能效果明显的特点。

There are six chapters altogether. Chapter One mainly introduces the basic theory of Executive Stock Options. Chapter Two sets emphasis on the related system construction, and points out the main barriers of practice in China, and also provides some feasible suggestions. Chapter Three, Chapter Four and Chapter Five are the main body of this paper, and they discuss the recognition, measurement and disclosure of accounting for stock option respectively, which are based on the new development in the world. Based on the situation of our country, Chapter Six construes the actuality of accounting in China, and points out some useful suggestions.

全文共分为六章，第一章主要介绍经理股票期权制度的基本理论，分析其优势和弊端；第二章从制度方面入手，结合我国国情对我国实施经理股票期权制度进行探讨，研究实施障碍并提出政策建议；第三、四、五章是本文的主体部分，在结合国际最新研究成果的基础上，从确认、计量和披露三个方面探讨经理股票期权的各会计处理环节；最后第六章则立足国情，调查我国经理股票期权会计处理的现状，并提出我国目前适宜的会计处理方法建议。

We should analyze this kind of situation upwards in four aspects: Firstly, if the actions which the non-national official accepts the bribe, are the main factors or playing a dominant role in the process, it would be regarded as common crime. Secondly, whether the family members of national official can constitute the main body of common bribery crime or not, it should be analyzed according to the characteristic and situation of bribery. Thirdly, when national official and company staff accepts bribery together by one"s duty, he should be criminated as the crime quality of the person who commits a crime by his duty. When the national official accepts the bribery by his duty or by his duty and other"s duty together, he should be criminated as bribery crime. But for the company staff, he should be criminated as the bribery crime of non-national official. Fourthly, when the national official asks the briber to send property to the third person, he would be criminated as bribery crime. And it will be analyzed concretely whether the third person is the common bribery crime or not. But the national official who tells the non-national official to ask and accept property should be the common bribery crime.

对非国家工作人员构成共同受贿犯罪的情况从四个方面进行分析：一、非国家工作人员实施收受贿赂的行为如起到支配和控制作用，则构成共同实行犯；二、对国家工作人员家属是否构成共同受贿的主体，应当根据其参与受贿的特点和情形进行分析；三、国家工作人员和公司企业人员利用一方职务共同受贿，应以利用职务便利实施的行为人的犯罪性质定罪，分别利用各自职务和既利用各自职务又利用对方职务共同受贿宜分别定罪，国家工作人员以受贿罪定罪量刑，公司企业人员以非国家工作人员受贿罪定罪量刑；四、国家工作人员指使行贿人将财物送给第三者，国家工作人员的行为应以受贿罪论处，第三者是否成立受贿罪的共犯应当具体情况具体分析，国家工作人员唆使非国家工作人员索取、收受财物的行为应当认定为受贿罪的共同实行犯。

High-tech enterprises are the microcosmic base for the high-tech industry.Their top managements are the main body and the center and the precious human resourcesof the enterprises. How to incentive them to work hard is a tough problem. To some extent,the compensation level is the main imputes because it also embodies the value of the topmanagements.

高科技类上市公司作为这类产业的微观主体，其高管人员是企业的核心、发展中枢和宝贵的人力资源，而薪酬水平是高管人员努力工作最直接、最原始的推动力，也是他们身份价值的重要体现。

In the meantime, medium and small businesses also is the main body that the technology innovates and main source.

同时，中小企业也是技术创新的主体和重要源泉。

At the same time, we should strengthen the appraisal work of the collective land, definitude the main body of the income by land converting, set up a compensation pattern fit for the market economics, try to find more new ways to settle farmers down, improve the finance system, harmonize the programming of the urban and land, and change the main method of the state-lands remising.

建立以产权分离为核心的市场化制度，允许集体土地使用权流转。同时，加强农地定级估价工作，明确受益主体，建立适应市场经济的征地补偿模式，进行多元化的土地补偿方式创新；完善公共财政管理体制，进行相关配套改革；搞好城市规划与土地利用规划的衔接和协调；土地使用权有偿出让应以实行年租制为主。

Due to the change of the main body of power and functions caused by internal contra- diction of public owiership,its property right structure is manifested as an organic system fonned by ownership, right of possession and right of man- agement, among which ownership plays a main role, dominates and super- vises the function of the other two rights....

其中，所有权居于主导地位，控制并监督其它两项权利的运行。传统体制下，受文化和理论的双重影响，公有制畸变为国家所有制，行使占有权的国家机构变成所有权主体，这成为国有企业的症结所在。国有企业出现所有者缺位、经营权改革无法到位以及巨额国有资产流失等诸多问题。为保证经济的健康发展，必须在确立劳动者的个人所有权基础上重建国有企业产权体系。为此，人民代表大会、国有资产占有委员会、国有资产经营公司、企业成为构建国企产权体系的重要环节。

Because the main body of the commission or the situation will not be as natural as retail and small disorder, so easily on the basis of a large amount of money Entrusted Guadan conduct observation and analysis, to judge by is the main force for, or retail operation, and then have time to intervene in stock Seizing success.

如果我们看到在卖六以上有极大的卖单，那极有可能是机构打压的前兆，这时普通行情就无法揭示这一重要信息，这时就能形成了一个时间差，让你占得先机，先发致人。

Because the main body of the co MM ission or the situation will not be as natural as retail and small disorder, so easily on the basis of a large amount of money Entrusted Guadan conduct observation and analysis, to judge by is the main force for, or retail operation, and then have time to intervene in stock Seizing success.

如果我们看到在卖六以上有极大的卖单，那极有可能是机构打压的前兆，这时普通行情就无法揭示这一重要信息，这时就能形成了一个时间差，让你占得先机，先发致人。

Based on Buddism and Daoism theories,with the main and collateral channels and Yin and Yang as its main body, different from the other boxings,Shadowboxing has its own peculiar training notion,practing methods and fighting techniques, which reflects the profoundness,subtleties and peculiarity of Chinese traditional and martial arts culture.

内家拳以佛道两家理论渗透融合为基础，以丹道、经络、阴阳为本体，有着不同于其他拳术的特殊的训练理念、习练方法、技击技术，体现了中国传统文化与武术文化的深邃精微和独特性。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。