使完善

It was a perfection of a valve that made the aqualung possible and put man back into the sea with all the freedom of a fish.

是阀的完善使研究水中呼吸器成为可能，并将人类送到海里，使其象鱼一样自由。

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。

The 21st century is a century of life science,the mathematical biology advanced rapidly, and the study in determinate system is perfect. In face,the species ecology systems are often subject to ,some uncertain factors,white noise,whether the presence of such noise affects these results that we have obtained has received exten sive attention ,which makes the study about stochastic system more and more important.

21世纪是生命科学的世纪，生物数学的发展突飞猛进，百花争妍，其中对确定性系统的研究已经较为完善，而实际上的种群系统常受到一些不确定性因素的干扰，即白噪声的干扰，研究白噪声的存在是否影响种群生态系统以及是否使原有的结果发生变化已受到广泛的关注，这就使对随机系统的研究显得尤为重要。

This article, drawing on the education development request and the children science edu- cation reality, carries out a general analysis from the different stages in the their development and intro- duces the interaction pattern, the co-building pattern, the procedure interaction pattern and immersion pattern in order to make the teacher and infant become an organic whole and make the interaction in science education harmonious and perfect.

本文结合教育发展要求和幼儿科学教育、教学实际，从不同侧面对在幼儿科学教育开展中的师幼互动模式进行综合分析，提出共创模式、渗透模式、搭架构建模式、合作研究模式、程序互动模式这五种师幼互动模式，旨在使师幼行为融为一个有机的整体，使科学教育中的师幼互动变得和谐、完善，促进互动的有效性。

They did at last give the people constitutions and the franchise; but even after that they obtained leave to continue despotic by becoming paternal. They made themselves too efficient to be dispensed with, too smoothly operative to be noticed, too enlightened to be inconsiderately questioned, too benevolent to be suspected, too powerful to be coped with.

他们希望通过这种作法来完善他们的国家机器，从而消灭一切令人讨厌的摩擦；通过这种作法，以及对被统治者利益的关心，来使政府的措施变得温和，从而使一切起阻碍作用的仇恨得到和解；他们还殷勤而及时通过这种作法来向一切经营事业的阶层提供帮助，从而使国家本身变成一切勤劳人民所不可缺少的东西。

In my opinion , financing leasing is the most efficient method , because the enterprises not only acquire part of the floating capital ,but also acquire the equipments which upgrading of industries need . They also can try to finance by the private equity funds, in this way, the enterprises get the capital and managing experience, more important, it enriches the direct financing system. Consummating the hypothecating organization system could offer a strong safeguard for the enterprises when they are financing. We also could establish some professional small and medium sized bank organizations to solve the current commercial banks are not positive to loan to the small and medium sized enterprises , because the small and medium sized enterprises banks' cost are much lower.

在解决策略中，笔者认为，融资租赁既使企业获得部分流动资金，又使企业获得产业升级所需的生产设备，是最有效的融资手段；私募股权基金投资使企业不但获得资金和管理经验，而且丰富了我国的直接融资体系；完善我国担保机机构体系，可以为中小企业顺利获得融资提供保障；针对现有银行机构对中小企业放贷缺乏积极性的现象，成立专门的中小企业金融机构，发挥其成本优势。

Personal Data · Sex: Male;· Age: 26;· National: Han;· origin: Heilongjiang Province · Address: Nangang District, Harbin · Tel:· Email: Work experience 2008.06 - 2009.03伍尔特 International Trading Co., Ltd., Guangzhou City, Guangdong Province Sales Engineer, Automotive Supplies Department Guangzhou Tianhe District is responsible for automotive aftermarket product sales and customer management · the work of the first month as a new sales champion · over-month sales of supplies to complete the task, was awarded · a single month over the completion of the development of new customers and successfully recovered money, get awards · customer product knowledge and sales skills training, to establish a stable customer relationship · the number of visiting customers per day over 12 and complete the area of collecting customer information · customer classification and delineation of the regional development of call plans and sales plans 2006.07 - 2008.05 Solid Thai Electronics Co., Ltd. Harbin Harbin, Changchun Sales Manager, Marketing Changchun region is responsible for products and automobile accessory retail sales management · 6 kinds of new products made in the FAW-Volkswagen and FAW Car's exclusive rights package · successful development of six retail Changchun agents, improve the sales network · Develop and implement marketing plans to make sales over the same period increased 30%, ranking the performance of the Department of Marketing · completion of the service staff product knowledge, work skills training, greatly increased the efficiency of its work · re-engineering customer profiles, to enable the marketing department to a unified customer profile management standardization Educational background 2002.09-2006.07 Harbin Institute of Technology Harbin, Heilongjiang Province Department of Management College of Business Administration Marketing Bachelor of Management Core courses: Marketing Management Consumer Behavior Market Research and Forecast Advertising Internet Marketing Promotion Management Skills and · Foreign Language Certificate 4 · motor vehicle driving license (C1)· NCRE three, good test drive Proficiency in the use of MS Office software, have e-commerce and Internet-related knowledge

个人资料·性别：男；·年龄：26；·民族：汉；·籍贯：黑龙江省·住址：哈尔滨南岗区·电话：· Email：工作经历 2008.06– 2009.03 伍尔特国际贸易有限公司广东省广州市销售工程师，汽车用品部负责广州天河区汽车售后产品的销售及客户的管理·工作第一月成为新人销售冠军·单月耗材销售超额完成任务，获得嘉奖·单月开发新客户超额完成并成功回收货款，获得嘉奖·对客户进行产品知识及销售技巧的培训，建立稳定的客户关系·每天拜访客户数超过12家并完成辖区内客户信息的收集·对客户进行分类并划分区域制定拜访计划和销售计划 2006.07– 2008.05 哈尔滨固泰电子有限公司哈尔滨、长春销售经理，营销部负责长春地区汽车配套产品及零售产品的销售管理·取得6种新产品在一汽大众和一汽轿车的独家配套权·成功开发长春地区6个零售代理商，完善销售网络·制定并实施销售计划使销售额较上年同期提升30%，营销部业绩排名第一·完成对服务人员产品知识、工作技巧的培训，使其工作效率大大提高·重新设计客户档案表，使营销部客户档案管理走向统一规范化教育背景 2002.09-2006.07 哈尔滨工业大学黑龙江省哈尔滨市管理学院工商管理系市场营销专业管理学学士核心课程：营销管理消费者行为学市场调查与预测广告学网络营销促销管理技能与证书·外语四级·机动车驾驶执照（C1）·全国计算机等级考试三级，机试优秀熟练使用MS Office软件，掌握电子商务和互联网相关知识

The factors mainly include four aspects:(1) The laws and policy in connection with construction insurance system are not perfect,(2) The parties who participate in the construction project are lack of risk and insurance consciousness,(3) The operation level of Insurance companie is not high ,(4) Insurance intermediary which includes insurance agent, insurance broker and insurance adjuster is in underdevelopment .

值得我国借鉴的是，有必要参照FIDIC的合同条件，在建设工程合同条件中完善有关保险的规定，使其具有可操作性，并且要完善建筑市场机制来保证合同条件的运用。其次，分析了法国工程保险制度的特点及对我国的启示。

Based on those analyses and conformed international and national economic condition in china and some intrinsic defects of target zone regime, author transform target zone exchange rate regime by dividing two layers and bring forward a new exchange rate regime: double-layer-monitor exchange rate regime, the new model have possessed two merits, one is that the new model make "hollymoon effect" of target zone recurrence,and the merit can alleviate the fluctuation of exchange market;another merit is that the new model is a self-regulation system, that is say, the model can avoid long-term misalignment of exchange rate, those merit have major significance for china economy sustainable development and Chinese financial system more perfection, in paper we also present some fiscal policy and money policy served as a foil to double-layer-monitor exchange rate regime in order to make it work well, at last, we conclude that the new model will be the prior selection of RMB exchange rate regime reform for a long time form now on, and it also can serve as the bridge of RMB exchange rate regime steering to one of bipolar—free float.

在这些分析的基础上，并考虑到当前中国所面临的国际国内经济环境，针对汇率目标区的一些固有缺陷，笔者又对汇率目标区模型进行了分层改造，提出了一个新的汇率机制模型：汇率目标区双层监控模型，该模型有两个主要优势，一是可以使&蜜月效应&得以重现，从而避免外汇市场的过度波动；二是该模型是一个自稳定系统，能够进行自我调整，使实际汇率同长期均衡汇率保持一致，从而避免实际汇率的长期错位。这些优点对于我国经济的可持续发展，对于我国金融的更加完善，有着十分重要的意义。为使汇率目标区双层监控模型良好运行，论文还就相应配套的财政政策、货币政策措施作了探讨。最后得出结论，按照汇率制度&并存继起&假说，今后很长一段时间内，汇率目标区双层监控模型都将是人民币汇率制度的合意选择，另外，它也可作为人民币汇率制度向独立浮动制过渡的桥梁。

Then the self-learn algorithm of deviation of gap zero is adopted for overcome the influence of the small variation caused by roll wear, roll expansion and mechanical clearance on gauge calculation.

根据中厚板的轧制特点，建立了比较完善的轧件出口厚度的软测量方法，它考虑了辊系弹性变形的影响，并引入辊缝零点漂移自学习算法，修正了轧辊磨损、热膨胀和机械间隙变化带来的影响，使轧件出口厚度的软测量模型更加完善。

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