分配

In order to deal with the exchange of different calculating models, the collaborative resource account and collaborative cost object account are established. 3. Based on the multistage ABC calculating model, the dissertation researches the cost-volume-profit analysis, capacity loss analysis and variance analysis methods and their applications. The dissertation founds a multi-product activity-based CVP analysis model with activity capacity constraints, and discusses the solution of the model and its application in production.

在作业成本要素建模的基础上，提出了多阶段作业成本核算模型的建模约束规则，研究了基于规则的作业成本核算模型完整性以及环形分配的检查算法，提出了分配层次概念和环形分配的分配方法，给出了计算当前分配层次的算法和针对模型总体的核算算法，通过设立协作资源账户和协作成本对象账户解决了模型之间的交流。

Steps includes: first revise the comprehensive efficiency index of element awaiting assignment, then find out t he most allocation element of comprehensive efficiency index after revising, while appoint the assignment element appearance is shooting; as to the element awaiting assignment, which has sparking conflict with the forenamed element, appoint its appearance is fireless.

基于循环排序法的弹炮混编防空兵群火力分配优化，先对所有待分配元的综合效率指标进行修正，再找出修正后综合效率指标最大的分配元，指定该分配元状态为射击，并指定与其有转火矛盾的待分配元状态为不射击。

Steps includes: first revise the comprehensive efficiency index of element awaiting assignment, then find out the most allocation element of comprehensive efficiency index after revising, while appoint the assignment element appearance is shooting; as to the element awaiting assignment, which has sparking conflict with the forenamed element, appoint its appearance is fireless.

基于循环排序法的弹炮混编防空兵群火力分配优化，先对所有待分配元的综合效率指标进行修正，再找出修正后综合效率指标最大的分配元，指定该分配元状态为射击，并指定与其有转火矛盾的待分配元状态为不射击。

Affected by ecocentrism, there is a widespread viewpoint in ethics circle, i.e. those can be recipient of the distribution of environmental goods and burdens should be included in the community of justice. So the future generation, other species and even some natural body are all in the community of justice, the concept of intergeneration justice and interspecies justice is the result of that thought.

鉴于社会分配正义通常是在以下三个层面展开的，即在什么范围内进行分配、所分配的是什么性质的社会物品以及按照什么原则进行分配，并且由于对一种新的分配领域而言，回答上述三个问题有助于界定具体的研究范围，所以本文主要以对这三个问题的回答为基本线索，展开进一步的分析论证过程。

Based on this, this paper proposes the adoption of comprehensive income tax system, perfect of charge deduction and construction of the negative income tax system, which are the measures for the consummation of the personal income tax system.

我们在分析按劳动力价值分配的基本内涵和客观经济现实的基础上，明确指出：按劳动力价值分配不仅是一种初次分配方式，而且是一个涉及到再分配的分配体系；按劳动力价值分配不是一次完成的，而是多次完成的，包括多重要求。

The first distributing system of income mainly include:the empolyment system of ensuring each worker can get a job;the system of ensuring the three-dimensional position of distributing the income according to work and the normal increase of the wages;the establishment of the system of the owners who belong to productive factors getting the proper income by factor property right.

收入分配包括初次分配和再分配两个层次，它们相互联结，构成统一的社会分配过程，并且都受支配分配的若干基本规律的作用。然而，这两个层次的分配，所要达到的目标、运行的范围和规则又有所不同，因而其制度建设也各具特点。

At first, beginning with legal definition of power and right of distribution----the core concept of distributive institute, the paper analyses the characteristics of power and right of distribution, types and nature and legal attribute of it, proposed the concept of the power of distribution and the right of distribution, among them, the national power of distribution mainly include the planed regulatory power of GNP distribution, the distributive power of national finance, the power of taxation, the regulatory power of banking, the intervene power of price distribution etc. the distributive right of enterprise's income and the distributive right of resident's income are the main content of the right of distribution.

首先从作为分配法律制度核心范畴的分配权的法律界定入手，详细全面地分析了分配权的特征、类型划分、性质和部门法归属，提出了以调整国民收入分配关系为目标的国民收入分配的计划调控权、国家财政分配权、征税权、金融调控权、价格分配干预权等为主要内容的国家分配权力，以及以企业收入分配权、个人收入分配权为组成部分的分配权利的法律内容。

The temperature affects partition of dipotassium glycyrrhizinat but the effect is minor. On the same time pH has major impact on the partition of dipotassium glycyrrhizinat. The coefficient is eight times higher when pH reaches 2. The improved Diamond-Hsu model can be used to correlate the partition coefficient of dipotassium glycyrrhizinat in the system of water/ethanol/isobutanol. The result of Infrared and TG analysis indicate the extraction product has the same characteristic features with dipotassium glycyrrhizinat.

结果表明：体系的初始点越靠近临界点，甘草酸二钾的分配系数越大；温度对甘草酸二钾的分配有～定的影响，但分配系数随温度变化不大；pH值对甘草酸二钾的分配有较大的影响，在pH=2附近，分配系数高出其他位置达8倍；改进的Diamond-Hsu模型可以用于关联甘草酸二钾在水+乙醇+异丁醇体系中的分配系数；红外和TG分析结果表明萃取产物与甘草酸二钾样品的性质特征相同。

It should be a direction type of efficiency that the government assigns mandatorily. Under the condition of market economy, the income gap of having certain degree is rational ,it is effectual too; Of our country the main cruxeses of unfair distribution of social wealths are the unfair income assign terms and assigning process.vlndividual income tax has little effect in changing this, so it is unfit to put too much blame on the individual income tax law about the current situations of unfair distribution of social wealth; To regulate the income distributes is a system, and managing income unfair distribution should be arranged and develop simultaneously more measures too.

在市场经济条件下，有一定程度的收入差距是合理的，也是有效的；我国社会分配不公的主要症结所在是收入分配条件和分配过程不公平，个人所得税对此所能发挥的作用是极其有限的，因此不能将社会分配不公的现状过多地归责于个人所得税法，要求在指导思想和制度上提高公平特别是实质公平的程度；收入分配的调节是一个系统，治理收入分配不公也应当多措并举。

Furthermore, the article presents small-scale fishing ground indemnificatory allocation framework system. It advised that the marine and inland water fishing grounds which is connected with the land from the marine motor fishing vessels' bottom trawl closed area line, as the exclusive small-scale fishing's special zone for traditional fisher. Moreover let the small-scale special fishing zone being further divided and allocated, each zone establish small-scale fisher association to implement internal management and endow each zone of the attribute of usufructuary right which was the power of exclusive utilization, long effectiveness inheritable and transferable.

本文在对比分析了捕捞投入要素分配、渔获量分配和渔场分配三种分配方式的基础上，提出了小型渔业渔场保障性分配框架体系，建议将海洋机动渔船底拖网禁渔区线向陆地一侧的海洋和内陆水域渔场作为小型渔业传统渔民的专用渔场，再将小型渔业专用渔场在行政区之间进一步划分和分配，每个渔场建立相应的小型渔业渔民协会进行渔场使用的内部管理，并赋予小型渔业渔场使用权排他性的、长效性可继承的、可流转的用益物权属性。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。