在其上

Although the theory is simple and clear,but it does not consider the costs of tax planning, especially the hidden tax burden as well as non-tax costs. The goal of the traditional theory is tax minimization, the goal is defective. In1992, Scholes and Wolfson put forward the concept of effective tax planning in their book"Taxes and business strategy". To a large extent ,the theory makes up for the limitations of early tax planning.

该理论虽然简单明确，但是它没有全盘考虑税务筹划的成本，尤其是隐性税负以及非税成本，只以纳税最小化为目标，这是该传统理论的最大缺陷，同时，该理论仅站在企业角度进行税务筹划决策，忽略了企业利益相关者的税收利益。1992年，迈伦·斯科尔斯和马克·沃尔夫森在其著作《税收与企业战略》中提出了有效税务筹划的概念，在很大程度上弥补了早期税务筹划的局限性。

Results indicated that high-achieving students and average-achieving students did not differ on achievement goals.

结果表明，学业成就中等生的成就目标与学习优良学生不存在显著差异，但其自我监控水平显著低于学习优良学生，主要体现在执行性、反馈性、补救性、总结性尤其是方法性等方面；自我监控与学业成绩在总体上呈显著的正相关，但不同学科与自我监控的关系有所不同；成就目标并不直接影响学业成绩，但可以通过自我监控对学业成绩间接产生影响；成就目标与自我监控的关系极为复杂：学习目标与自我监控呈显著正相关，而成绩目标只有在与学习目标联系时，才和自我监控有显著的关系。

And based on these analyses, I innovatively designed a matrix for decision on how to choose between e-marketing direct channels and indirect channels.

并在其基础上，创新性的设计了可供企业在进行网络营销时如何在网络直销渠道和网络间接渠道选择和配比的矩阵决策表。

However,it doomed that his relief is limited because of the domestic isolationist,Anti-Semitism and the economic crisis and other factors.

在国内事务上，罗斯福总统为恢复利发展1929-1933年大萧条后的经济，在其政府中大量任用犹太精英，他对犹太人的信任和任用是在他之前的美国历届总统中从未有过的。

1 Unless the nature and value of the goods have been declared by the consignor before the goods have been taken in charge by the MTO and inserted in the MT document, the MTO shall in no event be or become liable for any loss of or damage to the goods in an amount exceeding the equivalent of 666.67 SDR per package or unit or 2 SDR per kilogramme of gross weight of the goods lost or damaged, whichever is the higher.

多式联运经营人的赔偿责任限制6.1除非在多式联运经营人接管货物之前，已由托运人对货物的性质和价值作出声明并已在单证上注明，多式联运经营人在任何情况下对货物灭失或损坏的赔偿额不得超过每件或每单位666.67SDR或者毛重每公斤2SDR，以其高者为准。

In his litigation of claiming the hospital for compensation, the medical identification---the misdiagnosis and the wrong treatments didn't constitute medical blunders---made by the Medical Association would not be adopted by the court because the staff constitution of the identification group was not compliable. This non-adoption upgraded the status of the other evidence helpful for xxx. But in this favorable situation, xxx's lawyer took advantage of the ignorance of xxx, convincing him to remove the litigation. As medical institutions have a powerful force in society, and they can affect many aspects of the social life, lawing medical institutions not only consume time and energy, but also would brought adverse effects to his career.

在他要求医院进行赔偿的诉讼中，医学会做出的不构成医疗事故的医学鉴定结论由于鉴定组人员的构成不符合规定被法院裁定不予采用，这种不予采用使得其他有利于XXX的证据地位得以提升，但在这种有利的形势下，XXX的律师却利用XXX的无知说服其选择了撤诉，因为医疗机构在社会上拥有强大的势力，可以影响到社会生活的方方面面，与医疗机构打官司不仅耗时耗力，还可能给自己的职业生涯带来不利影响。

The writer of the paper believes that these two rights have the same causes and sometimes, these two rights are the same in certain conditions. However, these two courses are different in terms of the establishing leitmotiv, the implementing objects and the scopes.

认为两种权利在发生原因上相同，在一定条件下还会出现两种权利重合的现象，此外两种权利在其设立的主旨、特性、行使的对象、行使的范围方面皆有差异。

He ought two or three times a year to make his rounds and visit the manors of his stewardship, and then he ought to inquire about the rents, services, and customs, hidden or withdrawn, and about franchises of courts, lands, woods, meadows, pastures, waters, mills, and other things which belong to the manor and are done away with without warrant, by whom, and how: and if he be able let him amend these things in the right way without doing wrong to any, and if he be not, let him show it to his lord, that he may deal with it if he wish to maintain his right.

土地管理者应在一年中用两三次时间巡视并查看在其管理职位下的封建采邑，继而询问有关土地租金劳役惯例的实行情况，有无隐瞒或撤消权利的情况发生以及有关庭院土地森林牧场草地水磨坊和其他一些归于庄园但未经正当理由就予以废除的财产。并弄清是由何人废除，如何废除的。如果这些人能补偿损失，就让他们用正确的方法修复这些财产而保证不会在任何一件事项上出错。如果自己要维持权利，就得处理好相关事宜。

Ago a kind of misconception that the rare earth metals is very scarce in nature, in fact not the case, many of which elements such as lanthanum, cerium, praseodymium, neodymium and samarium in accordance with their distribution in nature is no less well-known people in some of the elements of industry, common There ore monazite, scandium yttrium stone, silicon and cerium stone, stone and brown curtains and other fluorocarbon calcium cerium ore.

以前有种错误概念，认为稀土金属在自然界很稀少，其实不然，其中很多元素如镧、铈、镨、钕和钐按其在自然界的分布不次于人们在工业上熟知的某些元素，常见的矿石有独居石、钪钇石、硅铈石、褐帘石和氟碳钙铈矿等。

The reporter notices, in process of front courtyard careful, acting lawyer of Huang Jing is when the query that faces judge and the other side, undertake communicating with the eyes and the Zhou Chengyu that sit on public gallery constantly, and Zhou Chengyu replies often with the hand, steal with a lady that sits beside its steal murmurous.

记者注意到，在庭审过程中，黄静的代理律师在面对法官和对方的提问时，时常用眼神与坐在旁听席上的周成宇进行交流，而周成宇则不时地用手作答，并与坐在其身边的一位女士窃窃私语。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。