共同经营

Since 1994, when the Law of University was emendated, the private universities in Taiwan have been facing the rapid enlargement in school numbers, student population decreasing year by year, and extreme competition from famous foreign universities. In order to increase competitiveness and quality of teaching, Taiwanese universities must jump out the old-fashion way of thinking by first establishing a clear management vision and common goal; second, by establishing a definitive responsibility center, and third, by adopting the market mechanism of all-directions performance management. It is urgently necessary to provide the accounting information needed to operate the system in the school administration, whose job it is to combine the management system of responsibility center and responsibility accounting.

台湾在"大学法"（1994）修订后，民办高校面对校数急速扩充、就学人121逐年下降，以及海内外大学名校强势竞争的冲击，为求提高竞争力，唯有跳脱传统办学旧思维，订定一个明确的经营愿景蓝图和共同目标、建置分权管理的责任中心，采行全方位绩效管理的市场机制，才能提供高素质教学品质，并兼顾学校的永续发展；也因此，结合责任中心管理制度和责任会计提供的会计信息应用于校务运作体制，有其迫切必要在。

In recent years, a few enterprises are obtain strategical resource and investment sex accrual, be in with the monetary capital fund, objective asset, asset such as intangible assets strategic resource, content shedding, sale channel, product is outspread wait for a domain with construction of form a complete set in order to buy, annex or collective and contributive create new company, blended in new economic component for the enterprise, but the enterprise is passed invest external ceaselessly, satisfying management need, raise economic benefits while also facing huge investment risk.

梗概： 近年来，一些企业为获得战略性资源和投资性收益，以货币资产、实物资产、无形资产等资产在战略资源、物流、销售渠道、产品延伸和配套建设等领域以收购、兼并或共同出资设立新公司，为企业融入了新的经济成份，但是企业通过不断对外投资，在满足经营需要、提高经济效益的同时也面临着巨大的投资风险。

Our tenet is "quality first, credit standing paramountcy ". Welcome the friends at home and abroad to negotiate and cooperate.

本厂以"质量第一、信誉至上"的经营宗旨，欢迎国内外新老客户洽谈合作，共同发展。

Our tenet is "quality first, credit standing paramountcy". Welcome the clients at home and abroad to negotiate and cooperate.

公司以"质量第一、信誉至上"的经营宗旨，欢迎国内外新老客户洽谈合作，共同发展。

Quality, integrity is the Parkway technology has consistently adhered to the principle of operation, the company is also the fundamental rapid growth, our objective is to create value for customers, clients and common development.

优质、诚信是百汇科技一贯坚持的经营方针，也是公司迅速增长的根本，我们的目标是为客户创造价值，和客户共同发展。

Company in good faith, development, people-oriented business philosophy, the common people ready to create a parquet of a better tomorrow!

公司本着诚信，发展，以人为本的经营理念，愿与广大有识之士共同缔造实木复合地板的美好明天！

Since its inception, through the joint efforts of all staff, the establishment of a good production conditions, management system, as well as the surrounding perfect matching services, to create a five-Lake fiberglass boat the rapid development of tourism.

公司自创建以来，经全体员工的共同努力，建立了良好的生产条件，经营管理体制，以及完善的周边配套服务，造就了五湖玻璃钢旅游船的飞速发展。

For many years persisting in the management tenet of "to take virtue as first, treat others with honesty and develop together with mutual benefits and reciprocity", we have dared not to pretermit one day, worked hard and managed diligently, because this is our work.

多年来我们没有一天敢怠慢，总是坚持以德为先、以诚相待、互惠互利、共同发展的经营宗旨，不断努力、苦心经营，因为这就是我们的工作。

We bravely progress in the market economy, enthusiastically realize our dream to be puissant.

回首往昔，自建厂以来，一代又一代通达船舶人艰苦创业，上下求索，为了实现一个共同的理想，我们经受着风浪的考验，不断调整企业结构和营销策略，拓展经营领域，整合企业的品牌资源、人才资源、管理资源和产业资源，在市场经济的大潮中奋勇前进，激情演绎企业的强盛之梦。

The Best's data reflect the experience of practically the entire industry, including stock, mutual and reciprocal companies. The combined ratio represents total operating and loss costs as compared to revenue from premiums; a ratio below 100 indicates an underwriting profit, and one above 100 indicates a loss.

调查机构Best的数据正说明了目前整个产业，包含股市、共同基金以及相关公司，所面临到的状况，Combined Ratio系表示经营成本加上理赔损失除以保费收入的比率，若比率小于100 %则表示有核保利益，反之则有核保损失。

Singer Leona Lewis and former Led Zeppelin guitarist Jimmy Page emerged as the bus transformed into a grass-covered carnival float, and the pair combined for a rendition of "Whole Lotta Love".

歌手leona刘易斯和前率领的飞艇的吉他手吉米页出现巴士转化为基层所涵盖的嘉年华花车，和一双合并为一移交&整个lotta爱&。

This is Kate, and that's Erin.

这是凯特，那个是爱朗。