查询词典 the public

The substance of tax is non-consideration debt in the public law. The people as the whole of the taxpayers are the debtors who are entitled to ask the government as the debtee to provide public goods when they have paid for the taxes. While the government is the substantial debtee who can legitimately request the people as the debtors to pay in way of taxpaying for the expenses and prices of the public goods they have enjoyed when it has provided public goods to the people.

税在形式上直观表现为纳税人的财产向政府的无偿转移和让渡，既然税是对私人财产权的一种"剥夺"，"为何要课征税收，其正当根据是什么，这是在税收的历史上，很早就一直阐述的问题"〔1」(P15)对税收关系表象下的税之本质，恰恰是论证国家为何要课税，国民为何要纳税等税之存在的正当性、合理性和必然性的首要问题。

Next, I analysis the characteristics of publicness in museums, and elicit the characteristics of it. The first is intercommunity, it means that the cultural heritage belongs to the public as a whole; the second is opening, that the museum is a public domain ,and it has responsibilities in the public education; the third is participation, the public participate in the museum is a performance of him to exercises his right, and can make education more effectively.

其次，对博物馆公共性的特点进行理论分析，得出博物馆公共性的三个特点，第一是共同性，也就是说文化遗产是归全体人民所有的；第二是开放性，即博物馆是一个公开开放的公共领域，并且它在公众教育方面负有重要的责任；第三是可参与性，公众参与到博物馆中来，是公众行使自身权利的表现，同时公众参与可以使博物馆教育的效果更好。

The public hospital groups feasibility analysis and the group government structure analysis introduced the basic content of modem company government theory, and thought the hospital group exterior government was most basic, and at the same time the most important constituent of the group management. By the means of Fisher separation theorem under complete capital market, it proved the importance of the organization existence and strict implementation, on which we proposed the best government structure of public hospital groups. And through the hospital group prestige model, it further explained the public hospital execution group management is the effective method to remold the public hospital property right, and to solute property right problem.

公立医院集团化的可行性分析及集团治理架构介绍了现代公司治理理论的基本内容，认为医院集团的外部治理是集团治理中最基本的同时也是最重要的组成部分，通过完备资本市场下的Fisher分离定理论证了，在公立医院的国有资产管理中代理机构存在和实施严格管理的重要性，提出了笔者设想中的公立医院集团的治理架构，并通过医院集团声誉模型进一步说明公立医院施行集团化经营是重新塑造公立医院产权主体、解决产权虚置问题的一种可供选择的有效手段。

The authors argue that public policy should regard the public interests as the basic value guidance, because only the public interests underly the foundational ethics principle of public policy.

公共政策必须坚持公共利益为基本价值导向，这才是公共政策的更为基本的伦理原则。

Generally speaking, he defines "publicity" in the following three aspects:(1) public sphere's openness to all the citizens,(2) people's criticism of the public power and public affairs in public sphere, and (3) a kind of consensus which is reached through rational deliberation under the principles of freedom, democracy and justice, and can make the independent participants take un-coercive collective action.

一般来说，哈贝马斯把&公共性&宽泛地理解为公共领域对所有公民无障碍的开放性、公众在公共领域内对公共权力和公共事务的批判性，以及遵循自由、民主、正义原则进行理性商讨所达成的可以促使独立参与者在非强制状态下采取集体行动的共识。

While arbitrating to decide to carry on the judicatory reviewing to the international company matter that request to admit and carry out, the public policy become the brush-off of the court's admit and the traditional reason that performance arbitrates to decide, owing to indetermination characteristic of public policy content, make all countries possess the bigger and independent power while apply public policy items, objective up abused the public policy to provide the certain convenience for all countries.

在对要求承认和执行的国际商事仲裁裁决进行司法审查时，公共政策成为法院拒绝承认和执行仲裁裁决的传统理由，鉴于公共政策内涵不确定性的特征，使得各国在适用公共政策事项时享有较大的自主权，客观上为各国滥用公共政策提供了一定的便利。

Through to emancipates the mind the ponder, from the news public opinion guidance, the news supervision of public opinion function, the news public opinion degree of freedom, the exploration strengthens the Dongguan media reportage the public opinion effect method.

通过对解放思想的思考，从新闻舆论的引导、新闻舆论监督的职能、新闻舆论自由度，探索增强东莞媒体新闻报道的舆论效应的方法。

In order to facilitate the feasibility study of large-scale public construction, this research applies the Project Management Body of Knowledge developed by the Project Management Institute, along with the Taipei City Government's experiences, trying to conduct the management model of public construction feasibility study. This research concerns five primary processes including initialing, planning, purchasing, contract-administrating, closing. Moreover, it clearly portrays the essentials in feasibility study and organizes relevant working forms, in order to improve the public project benefit and guarantee that the public construction can be executed successfully.

为免影响国家长期民生经济发展之重要大型公共工程专案於办理可行性研究的关键阶段产生窒碍，本研究引用美国专案管理学会（Project Management Institute，PMI）之专案管理知识体系（Project Management Body of Knowledge，PMBOK）作为蓝本，以台北市政府实务上执行为例，对公共工程的可行性研究拟订起始、规划、采购、履约管理、结束等五大过程群，尝试建构公共工程可行性研究的管理模式，其中就可行性研究内的相关过程加以明确说明，并以主办机关立场概拟相关工作表单，期以提升公共工程效益，确保公共工程顺利推动执行。

What's more, the process that China establishes the system of public finance should be, and must be the process that makes the public finance management be public, and it is the necessary way to establish the democratic and well-supervised public finance.

同时，中国建立公共财政体制的过程应当是，也必然是财政管理公共化的过程，这是建立民主的，有监督的财政的必由之路。

This paper not only elaborated the development of the public company dividend policy, from the proxy cost, the signal post to the tax and so on to explain the attribute of the dividend policy, the reason and its effect, but also analyzed dividend policy according to the dividend policy characteristics and efficiency of public companies in our country in recent years. Took 2004 A share public companies as samples, and did a demonstration on the public companies'dividend policy cash dividend interior influence factor.

本文阐述了上市公司股利政策的理论演变，从代理成本，信号揭示和税收等各个角度解释了股利政策的性质，存在的原因及其效应，根据我国近几年上市公司股利政策的特征和效率进行了分析，并以2004年A股上市公司为研究样本，对中国上市公司股利政策的现金股利的内部影响因素进行了实证分析。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。