价值分析

There are a lot of analysis models,index and data involved in management accounting,which is used by people without deliberations,and considered as absolute correctness However,management accounting has not been developed so consummately In fact,there still remain many questions deserving further study and discussion For example,some methods are not actual,while some don't take cost into consideration at all More attention should be paid, and more efforts are needed to make management accounting mor...

管理会计学科知识中涉及到大量的分析模型和数据指标，在现实生活中往往被人们不加推敲地生搬硬套，视其为当然的权威、绝对地正确，使管理会计的学习应用趋于教条化。而实际上，管理会计还是一门发展并不十分成熟的学科，其中存在许多值得我们进一步研究和论证的问题。例如，有些方法已明显与现实脱节，有些方法还停留在以静止的观点看问题，有的不考虑管理会计这一信息系统中数据信息的取得成本，有的分析模型一味追求精确复杂反而失去了实际应用价值，有的分析方法干脆就不具备多少严谨性和可信性。本文针对以上问题进行了讨论，旨在抛砖引玉，使管理会计这一学科更加健全和完善。

Numerical solution was compared with and theoretical one,and the influence of shear dilatation on the stress and displacement.

利用现阶段国内外流行的岩土数值分析软件FLAC3D，模拟分析了圆形隧道围岩不同阶段的应力和位移，并把数值解和理论解析解进行了对比；分析了剪胀性对于隧道围岩应力位移的影响，对隧道工程的设计和施工有指导作用和参考价值。

Calculations and experiments are carried out on both magnetic flux density and eddy current loss of the non-magnetic steel plate and of the coil in this model.

对该模型低磁钢板及线圈的磁通密度和涡流损耗进行了试验与计算分析，得到了一些有价值的试验和分析结果，为磁场计算和三维涡流损耗分析方法提供了验证手段。

From the structure of the paper, the first part is the theory. Marx national theory and the Western countries intervener's theory, The second part is the practice of state intervention, Part III is divided into conclusions, By exploring, corporatizing analysis of the United States, Germany, Japan, the three developed and developing countries.To studying the market economic model of state intervention, that the conclusion is meaningful and valuable to the Theory and Practice of China's economic development, to the harmonious society and scientific and technological progress.

本文着重从以下几个部分来对国家干预理论与实践比较研究，从结构上分，第一部分为马克思与西方国家干预及我国国家干预理论，第二部分为国家干预实践，第三部分为结论，通过对马克思国家干预理论的主要内容的分析，得出马克思国家干预理论的特点；通过对西方国家干预理论的形成与发展分析得出西方主要经济学派国家干预理论的特点；通过探讨、比较分析美国、德国、日本三个发达国家与发展中国家干预市场经济模式得出研究国家干预理论与实践对我国经济建设、和谐社会发展和科技进步的意义和应用价值。

Based on general process of public policy analysis, using the Triple Helix theory, The Interest Group theory and Policy Network theory, with adopting methods of historical analysis, literature analysis, case study and comparative analysis, the dissertation firstly examines irrespectively the history, content, process and outcome of American research university technology transfer policies; Then, the dissertation analyses the value orientation, experiences and issues systematically, putting forward some policy suggestions for Chinese university technology transfer according to Chinese practical needs.

本文依公共政策分析的一般逻辑，运用三重螺旋理论、利益集团理论和政策网络理论，采取历史分析法、文献法、个案法、比较法等研究方法，首先从美国研究型大学技术转移政策历史、政策文本、政策过程、政策结果几方面分别论述，然后对美国研究型大学技术转移政策的价值取向、经验和问题进行了总体分析，并结合我国实际需要，为我国高校技术转移提出适宜的政策建议。

In the study of the performance of the song, the paper makes a review of the pronunciation of vowels and consonants in German, introduces some frequent problems in singing the song and proposes my own opinions on how to deal with them. In the exactness and rhythm of the divertimento, based on my experience of performance, I sum up what should be paid more attention to in the work, emphasizing the creative rhythm and the value of notes in each stanza. It also analyzes the syntax and breath, the control and performance of shade, the pace and tempo. From different perspectives, the importance of the emotion in the divertimento Frauenlieb und leben op.42 is exactly explained. There is a detailed explanation of the eight sections in the paper.

更多己的处理方法；在声乐套曲演唱中音准与节奏的分析方面，结合自己的演唱体会，总结出演唱这部作品时音准方面要注意的地方，突出了舒曼作品最具独创性的节奏，强调了音符在每小节中的价值；并从乐句与呼吸、音色的控制与表现、速度与力度等方面分析了本声乐套曲演唱的音色与力度；从多个方面阐述声乐套曲《妇女的爱情与生活》中情感的重要性，以及怎样把握、运用和表现作品的情感；着重对本套曲八首分曲的演唱处理进行了系统分析；通过听赏不同大师对此套曲的演唱版本，以期在声音的运用、乐句的划分、速度的安排、旋律的演唱、歌曲的处理方法等方面得到有益的借鉴，扩大我们的艺术视野，在演唱实践中给予启发和熏陶。

Methods of microeconomic analysis, positive research and comparative studies are used.

在本文中笔者采用了理论分析、实证分析和比较分析三种研究方法，在理论与实践相结合的基础上，侧重于论文的应用性价值。

Based on this, this paper develops the modal series method, expounds its mathematic foundation and theory system, and compares it with the linear modal analysis and the method of norm form of vector fields.

开发了基于模态级数法的HVDC/AC互联电力系统分析软件包，通过此软件可以得到系统的非线性响应，获得非线性系统零输入响应的近似闭式解，进行系统模态分析、非线性模态交互作用分析，并为控制系统设计提供有价值的特征信息。

The research achievement provides valuable theory and advanced engineering method for engineering design, manufacture, improve and accident analysis of fin-stabilited sabot-discarded penetrator, and it has higher practical value to improve quality and efficiency of design, and reduce design cost for fin-stabilited sabot-discarded penetrator.

本文研究成果能为尾翼稳定脱壳穿甲弹的设计分析、研制、改型和事故分析提供参考，这种计算分析方法对提高脱壳穿甲弹的设计质量和效率，降低设计成本，有较大的实用价值。

The purpose of the study topic is, by analyzing background and current situation of the Lionful Education Group, to get a complete and clear acknowledge of its own competence and development surrounding, adjust its strategic orientation and predictably prefigure the future strategic development course;by researching and taking the right measures, to overcome any difficulties and problems, create competence superiority, enhance the core competitive power and build up the solid foundation for realizing its long range plan.

波特关于竞争的五种力量模型分析了民办高等教育产业结构，明确了现阶段及未来一段时间内各种外部因素对集团发展的影响度，为集团发展战略的侧重点提供了充分、科学的依据；运用资源基础模型和价值链分析法对集团内部因素和活动进行了分析，明确内部优势环节，归纳出集团的核心竞争力，在此基础上预见性地描述了集团的战略发展轨迹，并对战略的有效实施进行了探讨。

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％。