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This paper discusses several questions concerning The New Accounting Law. First, the validity and completeness of accounting data is not equal to the validity of accounting information. We should establish the standard of validity. Second, the government plays a two-blade function in the accounting law. Third, the establishment and perfection of internal control is more important, more urgent, and more practical than accounting supervision.

本文针对新《会计法》中的若干问题进行了探讨，一是会计资料的真实、完整不等同于会计信息真实，要为&真实&确立标准；二是政府在《会计法》中所起的双刃剑作用；三是建立健全内部控制制度比会计监督更重要、更迫切、也更可行；四是会计委派制要通过继续深入试点来检验它是否违反社会主义市场经济的内在规律，有没有生命力。

The aim of law is prior to its function as a tool logically. In this case, it is doubtful to define the value of law as satisfaction to human beings' requirements.

法的目的价值对于工具价值具有逻辑先在性，不宜将法的价值定义为法对人的需要的满足。

Through the above, we can see that after a lot of line from the telephone switchboard link have caused problems as a phone fault, but the fault is a certain law. users can use the law to judge the fault position. This report will give us the failure to provide the necessary basis, your guide for troubleshooting or simple exclusion of your own fault.

通过上面的介绍，大家可以看出，从电话交换机出线后要经过很多环节，任中一个出现问题都要造成电话故障，但故障是有一定规律的，广大用户在使用时可根据规律判断故障部位，这样在故障报告时能给我们提供必要的依据，从而为您尽快排除故障或指导您自己排除简单故障。

Succession to assets and debts The rules in this field are mainly based upon customary law, since treaty law, the 1983 Vienna Convention on Succession to State Property, Archives and Debts has yet to come into force.

继承资产和负债在这方面的规则主要是根据习惯法，条约法以来，1983年维也纳公约关于继承国家财产，档案和债务尚未生效。

This Agreement shall be subject to the substantive law in force in Germany without reference to any of its conflict of law rules.

本协议对德国的法律规则的冲突之中的任何一个，将在没有叁考的在施行中受制于实质的法律。

Realizing the uncertainty legal statute of the "fair use" issue concerning digital library, this article moves to rethink the current copyright law and proposes to introduce the "implied license theory" and a digital library safe harbor into the copyright law.

在认识到Google数字图书馆在法律上是否构成合理使用的不确定性和模糊性之后，试图从理论上对著作权法进行反思，并提出在著作权法中引入&默示许可制度&和&数字图书馆'安全港'条款&的构想。

Exploring a new technology for snow-melting and deicing of airports tracks is the research background of this project. Through a great amount of experiments, numerical value calculation and theory analysis, a great deal of experiment data are attained, and the resonance law of carbon-fiber reinforced concrete under various power and ice-layer thickness conditions was found.A low-energy concuming, low cost and high thermal effect CFRC road surface concrete structurel material was developed. The snow-melting and deicing mechanism of CFRC was analyzed in the point of view of energy conservation, and the electric-thermal resonance law of road surface structural materials to CFRC concrete materials was set up.

本项目以新型机场跑道的冬季融雪化冰为研究背景，通过大量实验、数值计算与理论分析，获得了碳纤维增强机敏混凝土在不同功率、不同冰层厚度下的响应规律和大量试验数据，找到了一种能耗低、热效高、成本低的CFRC路面混凝土结构材料，并从能量守恒的角度分析了CFRC混凝土融雪化冰机理，建立了研究路面结构材料的导热性能对CRFC混凝土材料的电热响应规律。

In studies of interaction among pile, platform that above it and surrounding soil, this paper employ the concept of plate element to simulate the loading character of platform, and employ the concept of solid element to simulate the character of pile and soil, using the finite element method after understanding the geometry properties of pile, soil and the platform. Analyzing the loading properties of the three entities above and their deformation, this paper also employ a special element, Penalty Element. The introduction of penalty element of this kind has served to guarantee the join harmony of displacement between solid element and plate element, thereby effectively resolving the join problem between platforms, pile that support it and surrounding soil.Considering significant property difference between pile material and its surrounding soil, there may be much shear stress on their contact interface produced under vertical load, thus causing displacement or fission. Therefore it is necessary to adopt one special constitutive law of this kind of contact interface, which can reflect its feature of loading and deformation thoroughly. On the basis of the deformation feature and constitutive laws of some contact interface obtained by Zhang Dongji and people concerned through some single-shear experiments on contact interface between structure and soil, this paper employ one pile-soil three-dimensional constant thickness contact interface model to simulate the " slide" taken place on the interface between pile and its surrounding soil. With this kind model, this paper has also created one finite element model, which can be applied to perform finite element calculation and analyze the pile-loading feature, and deduced its element stiffness matrix.

在承台-桩-土共同作用中，考虑桩与承台的几何特性，采用有限元方法，用实体单元模拟桩土，用板单元模拟承台，更具体地分析桩和承台的受力特性和变形，而且还采用罚单元—既实体单元与板单元之间连接必须满足变形协调条件，来有效地解决了承台与桩土的连接问题，且在桩土共同作用中，由于桩体结构的材料性能与周围土层性质相差较大，在竖向荷载下有可能在其接触面上产生较大的剪应力从而导致错动或开裂，因此，为了充分反映桩土接触面上的受力及变形特征，应采用一种桩土接触面特有的本构关系，即利用张冬霁等人关于结构与土体接触面单剪试验所得到的接触面变形特征及其本构关系，引入桩-土三维等厚度接触单元来模拟桩与桩侧土之间的&滑移&，在此基础上建立可用于桩基承载性状分析的有限元计算单元模型，并推导出了各单元的刚度矩阵。

The first part analyse the academic base of setting up the supervisory board system, this part point out that setting up the supervisory board system show the value concept of protecting security in the Company Law of the People"s Republic of China;setting up the supervisory board system is the embodiment of separation of the three powers which is the in the Company Law of the People"s Republic ofChina;Designing and carrying out the supervisory board system is to solve the problem of entrusting and substitution; the effective running of the supervisory board system is the actual demand for the modem enterprises to solve the problem of powerof control.

首先以英美法系国家独立董事制度和大陆法系国家的监事会制度进行比较，以美、德、日、韩为蓝本，重点考察了大陆法系的监事会制度，介绍了这几个国家监事会制度独有的特色和特点，再在此基础上评述两大监督模式的优缺点，从而得出了公司内部的监督机制，依赖于本国的法律制度、经济背景和文化传统，无所谓谁优谁劣的结论，虽然两大法系的公司监督机制在互相借鉴，但并没有从根本上改变各自的公司权力构架，公司监控机制有效发挥取决于制度设计的合法性、合理性和可操作性。

In this paper we reviewed recent researches on-3/2 self-thinning law,-4/3 self-thinning law, isometric scaling of biomass-density and effects of environments on B-D relationship. It suggested that B-D relationship under stress environment and mechanisms of B-D relationship needed further studies.

根据国内外文献，综述了-3/2自疏法则、-4/3自疏法则、质量－密度的等速比例关系和环境对密度调控规律的影响等方面的研究，指出密度调控的机制以及胁迫条件下的密度调控及其应用是未来研究的趋势。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。