低的

The interest rate descends consumption level and wallet of fighting the people in general. Compound interest's rolling to increase wealth income is another way. But the person of real meeting is still a handful of men, hence the gap between rich and poor's pulling has to open more, the margin is also larger. If general citizen can't make use of wealth to create more wealths effectively, just only put in the bank, and acceptancy the super and low interest income. When in June, 2001, Legislative Yuan resolution insurance revision bill, The life insurance industry can start selling an investment linked insurance product . The advantage of this product will "investment","insurance" unite as one with" property management" knot, for the economic environment of present very much a rather big help, deserve a research..

中文摘要理财行为因应时代而产生，利率的下降打击著一般民众的消费水准及荷包，在低利率的时代，复利滚存来增加财富收入似乎是可行之道，但是真正会的人仍是少数人，於是贫富差距就拉得更开，差距也更大了，一般市民大众若是无法有效的利用财富创造更多的财富，只能放在银行，而强迫接受超低的利息收入，在西元2001年6月时，立法院决议保险修正法案，寿险业可以开始贩售投资型保险商品，此一商品的好处将「投资」、「保险」与「资产管理」结合而为一，所以投资型商品隐含著背后庞大的商机，因为对於现今的经济环境确实有著相当大的助益，值得研究

The results were as follows.(1) In the backward handspring, the trajectory of CM and horizontal velocity of CM in junior-high and college gymnasts were lower and higher than those of senior-high gymnast, so the vertical velocity is better when they perform tucked backward somersault. College gymnast has higher vertical velocity than junior-high and senior-high gymnasts in take-off moment of backward handspring phase.(2) Senior-high and college gymnasts have more elbow and shoulder angle in take-off moment of backward handspring and tucked backward somersault phase. Therefore, angle of both arm is bigger for performing in hand push away phase in the backward handspring, and increased the reaction force with body in the tucked backward handspring.(3) College gymnast has large knee flexions in hand support and push away moment in the backward handspring, it would increase rotation radius and better moments of inertia in the backward handspring.

结果显示：在后手翻阶段中，较低的重心轨迹和较高的水平速，有於后续空翻的垂直速；大专选手在后手翻阶段起跳瞬间有较高的垂直速；高中及大专选手在后手翻起跳脚地瞬间和团身后空翻起跳脚地瞬间时，肘、肩关节角皆大於国中选手，使其在后手翻起跳地瞬间时，双臂的伸展於后手翻的手推地面的动作，而团身后空翻起跳脚地时，双臂向上摆於身体向上伸展方向的掌握，并使重心有一定的腾空高；大专选手在后手翻阶段的手著地瞬间和手地瞬间的膝关节角较大於高中和国中选手，使其可增加身体的旋转半径，并能获得较佳的下摆动能，而膝关节角小则形成屈膝的动作，导致重心水平速低，减少下摆动能和影响整体动作的节奏和韵。

Therefore, from the flowering length, the effect of the climatic conditions and take the morphological structure, flowering length to the pollen of energy, energy, the seed vigor of pollen influence on some physiological indexes of determination to proven buckeye rate, low birth rate, low reason for improving the buckeye setting out the theoretical basis and reproduction rate, in order to improve the buckeye breeding take measures to meet the demand of the market.

因此，从花期长短，气候条件的影响等方面以及花的形态结构，花期长短到花粉活力，不同条件对花粉活力、种子活力的影响等一些生理指标的测定来探明七叶树结实率低、繁殖率低的原因，为提高七叶树的结实率、繁殖率找出理论依据，以便对提高七叶树的繁殖采取具体措施，满足市场的需求。还有这个标题：七叶树的生长开花结实特性初步研究谢谢了

ABSTRACT Over the last few years much attention has been paid to the development of the technologies for Community Antenna Television networks. New technologies that can be used to support data communication service over CATV networks are developed. The new Hybrid Fiber Coaxial technology is spreading out rapidly in CATV networks. The usage of fiber provides large bandwidth and thus enables some new services to be delivered along with television broadcast. The CATV networks are expected to support diverse traffic with various service requirements.

随着新技术的不断发展，人们希望能够利用有线电视网络提供新的业务，HFC技术在有线电视网络中的广泛使用使得有线电视网络的带宽增加，也使得有线电视网络除电视广播外还能够提供其他的服务，这些服务的服务质量要求各不相同，如：数据服务要求低的丢失率，对延时的要求较低；而语音服务可容忍一定的丢失，但对延时、延时抖动有严格的要求，因此需要开发新的协议。

Would God I were the tender apple blossom That floats and falls from off the twisted bough, To lie and faint within you silken bosom, Within your silken bosom as that does now! Or would I were a little burnish'd apple For you to pluck me, gliding by so cold, While sun and shade your robe of lawn will dapple, Your robe of lawn, and you hair's spun gold. Yea, would to God I were among the roses That lean to kiss you as you float between, While on the lowest branch a bud uncloses, A bud uncloses, to touch you, queen. Nay, since you will not love, would I were growing, A happy daisy, in the garden path; That so your silver foot might press me going, Might press me going even unto death.

愿神将我化为纤弱的苹果花由交错的枝干飘零而下停驻沈溺在你温柔的胸怀那温顺一如今日的胸怀或愿是那光亮的小苹果让你摘下，轻轻抚拭点点树影洒向你宽松的软洋纱长袍软纱长袍，金色秀发啊，愿神让我身在玫瑰花丛当你流连其中我就能俯身吻你在低低的枝桠上有一朵含苞蓓蕾一朵含苞花蕾，轻轻地触碰了你，我的女王唉，当你不再爱了，我也将成长长成一株快乐的雏菊，隐身於花园小径中而你的银白纤足却会踩著我向前行你那无情、致命的步伐呀。。。

As they crept along, stooping low to discern the plant, a soft yellow gleam was reflected from the buttercups into their shaded faces, giving them an elfish, moonlit aspect, though the sun was pouring upon their backs in all the strength of noon.

他们一路搜索的时候，腰弯得低低的，以便看得见地上的蒜苗，阳光照射在毛茛上，从上面反射出来的柔和的黄色光线投射在他们背朝阳光的脸上，使他们看上去有些像在月光照射下的虚无缥缈的样子，尽管此时的太阳正在用中午的全部力量把光线照射在他们的背上。

Fourth, Based on sample data collected in Shenzhen city in 2003, the paper, from various perspectives, calculates nominal VAT rate for goods sold domestically or internationally. By the means of the calculation of the extent of indirect nominal tax burden shifting, we can get the economy tax burden from evaluating some trades'tax burden shifting range of Shenzhen VAT taxpayer. This paper also analyses the problems and the reasons of it and proved that the result of the separate calculation of domestic sales nominal tax burden and export sales tax burden can more realistically reflects the enterprises'nominal tax burden.. Enterprises with higher nominal tax burden can transfer their most parts of their nominal tax burden to the consumers, but the enterprises with lower nominal tax burden have to bear all nominal tax burden. Thus, when measuring the properness of tax burden from the VAT taxpayer, a comparison between economic tax burden and optimum tax burden should be considered.

第四，本文以2003年度深圳市数据为例，从不同的口径分别用经典名义税负测算法和内外销分别测算法测算了深圳市增值税纳税人的名义税负，运用间接税税负转嫁程度测算模型，测算了深圳市增值税纳税人部分行业税负转嫁的程度，进而得出其经济税负，并分析了深圳市增值税纳税人税负存在的问题以及成因，验证了内外销分别测算法得出的结果更能真实地反映企业的名义税负，得出以下结论：名义税负较高的行业，其经济税负不一定高，而名义税负较低的行业，其经济税负并不一定低，在衡量增值税纳税人的税收负担是否适度的问题上，不能简单的将名义税负与最优税负比较，而应将经济税负与最优税负比较。

In this thesis, Node-Area Method, a new method to modeling Microfabrication of single silicon, is firstly introduced. This method is based on ESHAPE method and CA method. It takes advantage of both methods, and meanwhile, avoiding lower simulation precision of the former and lower computation efficiency of the latter. A new software is developed to simulate silicon bulk micromachining process. It can be applied to redisplay the process of MEMS Manufacture to help designer to design complex MEMS structures.

本论文引入一种新的单晶硅的加工建模方法——节点－区域法，它是借鉴原有仿真建模方法Eshape法和CA法的优点，并将两者适当的结合，克服Eshape法仿真精度低和CA法计算效率低的不足，开发出一个新的体硅加工工艺过程仿真软件，应用于设计和制备复杂的MEMS结构件，来更好的再现MEMS实际加工工艺过程，辅助MEMS设计人员设计开发复杂的微器件。

The major findings of this research can be summarized as follow:1 The comparison of USPED model-estimated amounts of soil erosion based on four different scales of DEMs (1:250,000, 1:50,000, 1:10,000, and 1:5,000) indicates that 1:50,000 -scale DEM is almost as good as higher-resolution DEM data in providing needed topographic information for assessing soil erosion, whereas 1:250,000-scale DEM underestimates soil erosion mainly because rill erosion and sheet erosion are greatly underestimated.2 Since precipitation is the most important forcing factor for soil erosion, the accuracy of soil-erosion estimates understandably relies on the adequacy of spatially distributing point-observed precipitation data.

取得的主要成果如下：(1)基于四个尺度(1∶250，000，1∶50，000，1∶10，000，and 1∶5，000)的数字高程模型和USPED模型计算的土壤侵蚀结果对比表明，1∶50，000的数字高程模型与更高分辨率数字高程模型提供了几乎一样的用以估算土壤侵蚀所需的地形信息，而1∶250，000的数字高程模型，由于过低的估算了细沟侵蚀和片蚀，从而过低的估算了土壤侵蚀的总量。

Sturdy drovers stopped to drink at the little bar; well-to-do farmers spent their evenings and talked politics in the low, wainscoted parlour, while their horses munched some suspicious mixture of moldy hay and tolerable beans in the tumble-down stables.

身强力壮的、赶着牲口上市的买卖人都到小酒吧来歇脚喝酒；富裕的农民在低低的镶着护壁板的客厅里消磨黄昏、漫谈政治，而他们的马儿在歪歪斜斜的马棚里咀嚼一些用发霉的稻草拌和着勉强可吃的豆子的可疑饲料。

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％。