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This infers that the cost must be acceptable and competitive;also,a demand for the production must exist or must be created.

这意味着产品费用必须是可以接受和具有竞争力的，且对该产品的需求必须是存在和可以形成的。

Inside, current stimulant mechanism and control mechanism must be perfected. Relation between directorate and supervisorate must be deal with rightly. Some measures must be taken to balance the directorate,supervisorate and manager. Recurring to the above measures, enterprise not only can decrease working efficiency, but also can protect stockholder from infracting.

内部治理方面，强调企业要进一步完善内部监督机制和激励机制；处理好董事会、监事会的关系，充分发挥二者的作用；实现股东大会、董事会、监事会和经理层之间的制衡，既提高公司运作效率，又很好地保护股东的权益。

Invades the crime with otherinfrigement properties crime like larcenies, the cheating crime, theduty invades the crime to have similarly many place, but also hasessential the difference, in the judicial practice process correctlyrecognized invades the crime, first, must pay attention grips graspsinvades the crime to have a remarkable characteristic, is the behaviorperson is has other people's belongings by the legitimate way,legitimately has the other people belongings to have two kind offorms: One, replaces takes care of other people's belongings; Two isthe other people forgets the thing; Next, must correctly understand"replaces the storage the other people belongings", including visibleand the non visible property, the movable property and the realestate, national, collective all public properties and citizenindividual all properties as well as some has the illegal archerytarget property; Finally must be explicit, concerns according to ourcountry criminal law principle invades the crime the constitutionimportant document, invades the crime is behavior 犯, does not havethe attempted shape.

侵占罪与其它侵犯财产的犯罪如盗窃罪、诈骗罪、职务侵占罪有许多相似之处，但也有本质的不同，在司法实践过程中正确地认定侵占罪，首先，要注意握把握侵占罪有一个显著特点，就是行为人是以合法方式持有他人的财物，合法持有他人财物有两种形式：一是代为保管他人的财物；二是他人的遗忘物；其次，要正确理解&代为保管的他人财物&，包括有形和无形财产、动产和不动产、国家、集体所有的公共财产和公民个人所有财产以及一些具有违法性质的财产；最后要明确，按照我国刑法理论及侵占罪的构成要件，侵占罪是行为犯，不存在未遂形态。摘要；关键词

In spring 1995, Danish directors Lars von Trier, Thomas Vinterberg, Soren Kragh Jacobsen and Kristina Levering issued DOGMA 95. DOGMA 95 presented an indisputable set of rules known as The Vow of Chastity for the production of the group. The rules were as following: 1. Shooting must be done on location. Props and sets must not be brought in. 2. The sound must never be produced apart from the images or vice versa.

1995年春，丹麦电影导演拉斯·冯提尔、托马斯·温德伯格、绍恩·克瑞夫杰克布森、克里斯蒂娜·勒沃瑞联合发表了一份称为&DOGMA95&的电影宣言——纯洁誓词，这份宣言规定了他们作为一个团体的拍片规则，其中包括，1：影片拍摄必须在实景现场完成。

The Germans realize that a successful war must be prosecuted by a highly organized machine, equipped with exceedingly expensive apparatus, officered by men whose training must necessarily consume years, during which they and the troops they are instructing must be supported by the State and allowed to devote their whole time to learning the game of war.

德国人意识到，一场成功的战争需要用一台高效组织的机器来执行，这台机器必须配备极为宝贵的仪器，并由历经数年时间训练出来的人员操纵，在旷日持久的训练中，他们和他们麾下的军队必须由国家来供养，这样他们能够将全部时间都投入到研习战争的艺术上来。

The main difference between them is that the person who overdraws maliciously must be the legal user; he must act with the intent of illegal possession; he must use the real credit card.

两者的区别主要表现是，恶意透支行为人只能是信用卡的合法使用人，主观方面恶意透支必须具有非法占有目的，客观方面恶意透支行为必须使用有效真卡作为犯罪工具，两者的社会危害性也不尽相同。

American officials must know that the newspaper is a Falun Gong front. They must know that Wang has a history of picketing consulates, asking anti-communist questions in press conferences and protesting against Beijing for harvesting organs from fellow disciples in prison camps and for canceling her passport. They must have known that she would take the priceless opportunity to go into hysterics during Hu's proudest moment.

美国官员必定知道该报纸是法+轮功的前线喉舌；必定知道王文怡有过一些令北京不快的历史，包括在领事馆外示威、在记者会上发问有关反共产主义问题、抗议北京当局从其被关押监狱的同伴身上采集器官和取消她的护照；必定知道她会利用这珍贵的机会，在胡锦涛最自豪的时刻歇斯底里地发作。

Refering to the pricing of MBO, this thesis takes for that it's inconsequential to make net assets value per share as sole standard of pricing, and the standard of valuing must be traced back to free cash flow, and Free Cash Flow Valuation must be set up for pricing. And this thesis has brought EVA theory into MBO pricing to quantitating former contribution of management. Moreover, this thesis analyses controlling premium and marketability discount, and considers that we must develop the mechanism of market to improve the level of investors protection.

在对定价问题的探讨中，本文认为以每股净资产作为唯一定价标准不合理，衡量价值的标准应追溯到自由现金流量，应建立自由现金流量模型对管理层收购进行科学定价；本文还引入了EVA的理论量化管理层的历史贡献，以修正自由现金流量模型；同时本文认为定价时还要考虑控制权溢价和流动性折价，并且适当引入竞争，发挥市场机制，提高投资者保护水平。

The children's school must be a place of utmost discipline and order, that instruction must be thorough, and provision must be made for the rectification and refinement of character; so that, in his earliest years, within the very essence of the child, the divine foundation will be laid and the structure of holiness rased up."

&儿童学堂必须保持最好的纪律和秩序，要有详细周到的指令，要制订出改正和完善学童品格的规定；以便在他们年幼之际就在内心里打下神圣的基础和树立圣洁的意识。&

It proposes the enterprise must as soon as possibly establish the modern enterprise system and perfect the controlling pattern. It must formulate the developmental strategy, firms the development direction and redeploys the resources. It must strengthen the culture construction in the enterprise and insures the strategy implementation. At present, the LSD industrial corporation gains success.

本文的目的之处在于，通过对立事达实业公司的外部环境和内部资源等的分析，系统地总结了立事达实业公司近年来的发展战略，提出企业必须尽快建立现代企业制度和完善集团化管控模式，制定发展战略，坚定发展方向，重新配置资源，加强企业文化建设，保障战略实施。

It has been put forward that there exists single Ball point and double Ball points on the symmetrical connecting-rod curves of equilateral mechanisms.

从鲍尔点的形成原理出发，分析对称连杆曲线上鲍尔点的产生条件，提出等边机构的对称连杆曲线上有单鲍尔点和双鲍尔点。

The factory affiliated to the Group primarily manufactures multiple-purpose pincers, baking kits, knives, scissors, kitchenware, gardening tools and beauty care kits as well as other hardware tools, the annual production value of which reaches US$ 30 million dollars.

集团所属工厂主要生产多用钳、烤具、刀具、剪刀、厨具、花园工具、美容套等五金产品，年生产总值3000万美元，产品价廉物美、选料上乘、质量保证，深受国内外客户的青睐