在实施

At last express my prospects of western environmental accounting. Facing the problem of current western environmental accounting, I hold firstly, strengthen the comparing research of environmental accounting reports between China and international countries and dig out our own experience in the environment based on our practice and the absorption of international environmental accounting theory and practice. Secondly, with the aspect of operation, we formulate related standard in the high quality of environmental accounting and auditing, sturdy the companies environmental report system and perfect accounting regulations and standards in order to guarantee the impletion of environmental accounting system regulations.

针对目前西部环境会计的问题，我认为环境应首先在研究内容上，加强环境会计与报告与国际比较研究，在介绍和吸收国外成型的环境会计理论与方法的基础上，结合西部经济实际，发掘我国自身在环境方面的典型经验，在理论上加以总结和提高；其次在实务操作上，研究并制定高质量的环境会计环境审计方面的相关准则，建立健全企业环境信息报告体系，并完善会计法规和环境标准，确保环境会计制度准则的实施；加强如何将环境会计信息应用于西部企业的经营和决策的研究。

To cherish peace and friendly intercourse with all nations having correspondent dispositions; to maintain sincere neutrality toward belligerent nations; to prefer in all cases amicable discussion and reasonable accommodation of differences to a decision of them by an appeal to arms; to exclude foreign intrigues and foreign partialities, so degrading to all countries and so baneful to free ones; to foster a spirit of independence too just to invade the rights of others, too proud to surrender our own, too liberal to indulge unworthy prejudices ourselves and too elevated not to look down upon them in others; to hold the union of the States as the basis of their peace and happiness; to support the Constitution, which is the cement of the Union, as well in its limitations as in its authorities; to respect the rights and authorities reserved to the States and to the people as equally incorporated with and essential to the success of the general system; to avoid the slightest interference with the right of conscience or the functions of religion, so wisely exempted from civil jurisdiction; to preserve in their full energy the other salutary provisions in behalf of private and personal rights, and of the freedom of the press; to observe economy in public expenditures; to liberate the public resources by an honorable discharge of the public debts; to keep within the requisite limits a standing military force, always remembering that an armed and trained militia is the firmest bulwark of republics——that without standing armies their liberty can never be in danger, nor with large ones safe; to promote by authorized means improvements friendly to agriculture, to manufactures, and to external as well as internal commerce; to favor in like manner the advancement of science and the diffusion of information as the best aliment to true liberty; to carry on the benevolent plans which have been so meritoriously applied to the conversion of our aboriginal neighbors from the degradation and wretchedness of savage life to a participation of the improvements of which the human mind and manners are susceptible in a civilized state——as far as sentiments and intentions such as these can aid the fulfillment of my duty, they will be a resource which can not fail me.

我认为应珍视与所有志同道合的国家的和平相处和友好往来；对所有交战国则保持真诚的中立；在任何情况下，对分歧都应采取友善的协商和理智的调停，而不能诉诸武力加以解决；来自国外的种种阴谋诡计和对外国的偏袒不公，对任何国家来说都是卑下可鄙的，对自由国家则更是危害非浅，故应予以摒弃；要培育一种独立的精神，这种精神非常公正而不会侵犯他人的权利，非常自尊而不会放弃我们自己的权利，非常开明而不耽溺于我们自己毫无价值的偏见，非常高尚而必然鄙弃他人抱有的偏见；要把各州的团结作为我们和平与幸福的基础；要拥护作为联邦凝聚剂的宪法，不仅维护它的权威，而且遵从它的限制；要尊重保留给各州和保留给人民的各项权利和权力，这对整个制度的成功同样休戚相关和不可或缺；信仰的权利和总价的功能已然明智地排除在民事管辖的范围之外，故应避免加以丝毫的干涉；要维护旨在保障私人权利、人身权利和出版自由的其他有益规定的全部活力；政府开支要厉行节约；要通过光荣地清偿公债以调动公共资源；要把常备军事力量控制在必要的限度以内，应时刻牢记，一支训练有素的武装民兵便是所有共和国最坚强的堡垒，没有常备军，他们的自由决不至于陷入危险的境地，而庞大的武装则未必意味着安全；要采用合法的手段推动有利于农业制造业和国内外贸易的各项改进措施；要以同样方式支持科学的进步和知识的传播，此乃真正自由的最佳养份；要继续执行慈善计划，这些计划一直都在值得称道地实施，以改造我们的土著邻居，使他们摆脱野蛮生活的堕落和不幸，得以分享文明状态下人们在心灵和举止上所惯有的各种改善成果。以上种种想法和打算，只要有助于我完成使命，便是不会令我失望的一个源泉。

Therefore, this article intends to introduce through the first depreciation of fixed assets in the enterprise accounting and reporting role, combined with the current implementation of new accounting standards the premise of the analysis of existing accounting standards for business enterprises in a wide range of depreciation methods of accounting practices at the advantages and disadvantages of the application, sinking fund through the introduction of sources of law, the meaning and characteristics, as well as introduce the fair value of the time value of money and the role of the property, which raised at the fair value method under the sinking fund depreciation of fixed assets at the application of the necessity and feasibility, which analysis sinking fund method in different models under the conditions of the application came to the conclusion that sinking fund at fair value method under the category of highway bridges listed companies a positive impact on applications and recommendations.

所以，本文拟通过先介绍固定资产折旧在企业会计核算和报告中的作用，结合当前新会计准则实施的前提，分析现有企业会计准则中各种折旧方法在会计实务应用中的优缺点，通过介绍偿债基金法的来源、含义及特点，介绍公允价值以及货币时间价值的属性和作用，从而提出在公允价值下偿债基金法在固定资产折旧中应用的必要性和可行性，进而分析偿债基金法在不同模型条件下的应用，最后得出偿债基金法在公允价值下对公路桥梁类上市公司应用的积极影响和建议。

It is said that the importance of excusing conditions in criminal responsibility is derivative, and it derives from the more fundamental requirement that for criminal responsibility there must be 'moral culpability', which would not exist where the excusing conditions are present On this view the maxim actus non est reus nisimens sit rea refers to a morally evil mind Certainly traces of this view are to be found in scattered observations of English and American judges—in phrases such as 'an evil mind with regard to that which he is doing ',' a bad mind ', or references to acts done not ' merely unguardedly or accidentally , without any evil mind.

有人说，刑事责任中的免责条件的意义是派生性的，而且，其派生于这样一项更基本的要求，即对于刑事责任来说，必须存在"道德上的可责性"，而这在出现了免责条件的场合，是不存在的。按照这一观点，"无犯意即无犯罪"的法谚便关涉到一种在道德上邪恶的心理。在英、美法官的分散的评论中——在诸如"与其正在做的事相关的一种邪恶的心理"、"一种不良心理"之类的措辞中，或在对"不只是没有提防地或意外地，没有任何恶意"地实施的行为的提及中——肯定会发现这一观点的迹象。

Pragmatic presupposition determines the choice of information focus and its position in a sentence,organizes the discourse into a coherent whole,concise,clear and smooth,and achieves the expected stylistic effects.in college english teaching,if teachers teach the knowledge about pragmatic presupposition in listening teaching,introduce the frequently-seen patterns of presupposition, increase the presuppositional sensitivity of students to certain words and structures,guide students to use the theory on presuppositional information to make forecasts on base of written listening material,listen purposefully,and get rid of the distraction of the minor and redundant information,the ability of students to obtain major information and linguistic inference will be strengthened and their listening competence will improve remarkably.george yule divided presuppositional triggers into factive presupposition,non-factive presupposition,counter-factive presupposition,existential presupposition,lexical presupposition and structural presupposition.presuppositional triggers are helpful for us to understand the true intention of the speaker or writer.in college english reading teaching,if teachers introduce the discourse organizing function of pragmatic presupposition and the relevant presupposition triggers,and teach students to use these triggers to communicate with the writer,the comprehension competence of students will be greatly enhanced.the essential function of presupposition is to build a framework for the further development of discourse.in college english writing teaching,teachers can use the theory on pragmatic presupposition to construct a handy training program for textual organization,increase the textual coherence, economy and structural perfection of the english writings by students.in college english translation teaching,teachers should focus on developing the pragmatic presuppositional thinking of students,enable them to grasp the presupposed information in source text / speech exactly,understand the original thoroughly,correctly reorganize and reproduce the pragmatic presuppositions in the target language,carry out the functional equivalence in translation and successfully realize the smooth and accurate communication.with the instruction of pragmatic presupposition in college english teaching,the complete understanding and integral acquisition of english and chinese of students will come true.in conclusion,to implement the curriculum requirements for college english teaching promulgated by the ministry of education of china,we should emphasize the instruction of the theory on pragmatic presupposition in college english teaching,carry it through from beginning to end.it's one of the important means to realize the college english teaching reform, improve the effects of college english teaching,strengthenr the practical and integrative language abilities of students,in order to cultivate the compound talents to adapt to the global integration and meet the requirements of the reform and opening in china.

在大学英语教学中，教师将语用预设知识贯穿于听力教学过程中，讲授一些常出现的预设类型，提高学生对一些特定的词语和结构的预设敏感度，引导学生运用预设信息理论对听力文字材料进行预测，有的放矢，排除次要、冗余信息的干扰，增强获取主要信息的能力和语言推理能力，从而提。。。更多高学生的听力理解水平。george yule将预设触发语分为事实预设、非事实预设、反事实预设、存在预设、词汇预设和结构预设，触发语有助于我们在阅读当中理解作者的真正用意。在大学英语阅读教学中，介绍语用预设的语篇组织功能和有关的预设触发语，并利用触发语来与作者进行交流，会极大地提高阅读理解能力。预设的基本功能就是为语篇的进一步发展建立一个框架。利用语用预设理论可以为大学英语写作教学构建一个易于操作的篇章组织训练方法，提高学生英语写作的语篇连贯性，经济性和结构优化。在大学英语翻译教学中，注重培养学生的语用预设思维，准确把握源语的前提信息，透彻理解原文，使语用预设在目的语中正确重组和再现，实现翻译的功能对等，交际的流畅性和准确性，并增强学生对英汉双语的全面性认识和整体性习得。综上所述，为更好地贯彻和实施教育部颁布的《大学英语课程教学要求》，在大学英语教学中重视语用预设理论的传授，使语用预设贯穿于大学英语教学的始终，是实现大学英语教学改革的重要手段，改善大学英语教学效果，增强学生的实用综合语言能力，培养符合全球一体化趋势，适应改革开放要求的复合型人才。

Japan to time Tainan prefectural city Nanmenwai area, because under Japanese government's government order, starts large-scale changing burial sites, because changes burial sites namely the Taina metropolis plan which implements for the Japanese government, divides into three times, the seed time, the development time, launches the time, gradual expands Taina's metropolis scope, therefore in obtains the land in the process, an item of suburb generation of development, the Tainan prefectural city Nanmenwai's grave area becomes the date to the time Taina southing development center of gravity, after undergoing the grave migration the land, passes through plans, traveling schedule education, movement facility special-purpose, Japan to the time Tainan prefectural city Nanmenwai's grave picture, is penetratingUnder Japanese government's political power's changing burial sites, after as well as changes burial sites the construction, transforms the school and the athletic field, vital region.

日至时期的台南府城南门外地区，因为在日本政府的政令之下，开始大规模的迁葬，迁葬之因即为日本政府所实施的台南市都市计画，分为三个时期，萌芽期、开拓期、展开期，逐步的扩张台南市的都市范围，因此在取得土地的过程中，项城郊一代发展，台南府城南门外的墓葬区成为日至时期台南市南向发展的重心，经过坟墓迁移之后的土地，经过重新规划，行程教育、运动设施的专用地，日至时期台南府城南门外的墓葬景象，在透过日本政府的政治力量的迁葬之下，以及迁葬之后的建设，转变成学校与运动场，充满活力的区域。战争期间，因为战争需要，在台南府城南门外墓葬区的南侧建立台南军机场，因此在战争期间，台南府城南门外地区又带入军事的色彩，战后国民政府接收日本人撤退之后的所有建设，将空军后勤补给对进驻台南军机场，随之而来的眷属则占据日本人的宿舍，另外在新建多处的眷村，战后初期的眷村文化即进入台南府城南门外地区。

In market aspect,MNEs have rigidity of market crowding out,can possess market rapidly and potentially,build the bulwark of market entering,while it also has absolute advantage of brands. At the same time,they also develop a pattern of value chain of vertical specialization,by which,Chinas enterprises may have a chance to get into MNEs global value chain and acquire market room. In industry aspect,while MNEs control the industry by stock property and the advantage of brands,they provide a chance of industrial transfer and industrial linkages. Chinas enterprises could strengthen industrial linkages and achieve industrial drive by technology innovation and agglomeration effect. In technology aspect,because of the nature of MNEs technology monopoly,Chinas enterprises must face the dilemma of technology dependence,technology unadaptability and technology trap. But MNEs may also transfer technology to Chinas enterprises by competition effect,demonstration effect and cooperation effect. Moreover,Chinas enterprises could make use of MNEs investment of "oligopolistic reaction"in China to accelerate technology transfer.

在市场层面，跨国公司对中国企业具有市场挤出的刚性，市场占有速度快、潜力大，构筑市场进入壁垒，具有绝对品牌优势，但也在中国形成垂直专业化分工的价值链模式，中国企业获得链入跨国公司全球价值链，获取自身市场空间的机会；在产业层面，跨国公司借助股权安排和品牌优势实施产业控制，但也提供了产业梯度转移和产业关联的契机，中国企业可以通过技术创新和聚集效应，增强产业关联，实现产业带动；在技术层面，跨国公司出于技术垄断本性，使中国企业面临技术依赖、技术非适应性甚至技术陷阱的困境，但也通过竞争效应、示范效应、合作效应对中国企业进行技术转移，中国企业还可以利用跨国公司在华&寡占反应&投资，加速技术转移。

Only with such characteristics, the movement equations can be expressed as matrices, and the idea of transforming the movement equations to the simplest form through a nonlinear transformation can be realized;(2) The form of Zi =Yi + YTH2i Y + Y7H3i Y(2)+ Y(2)T H4i Y(2)+ YTH5i Y(3) is adhibited in the nonlinear transformation, so that the multivalued problem caused by the nonlinear transformation is avoided, and the higher order transformation can be taken next;(3) The fourth order nonlinear transformation matrices H21,H31,H41 and H51 are derived, by which the original movement equations of electric power system is transformed to Jodan form in Z space;(4) By use of the fourth order nonlinear transformation, the approximate expression of the stability boundary is obtained, in Z space it is Z1= 0,in Y space it is Y1 + YTH21 Y + YTH31 Y(2)-i- Y(2) TH41 Y(2)+YTH51 Y(3)= 0;(5) The criterion used in this paper to judge whether the system critical unstable is simple and quick;(6) The method used in this paper is a direct method, and no need to construct an energy function.

正是由 于电力系统的运动方程具有这样的特性，才能写成矩阵的形式，通过非线性变换将电力系统的运动方程变换为最简单的线性形式的思想才能得以实现；（2）将通常运用于电力系统暂态稳定性分析的Normal Form变换的形式由 Yi＝ Zi＋ ZTh2riZ变形为 Zi＝ Yi＋YTH2iY＋YTH3iY（2）＋Y（2）TH4iY（2）＋YTH5iY（3），从而使得在对持续故障轨线实施同样的非线性变换以确定临界切除时间时，避免了非线性变换带来的多值性的问题，而只有在没有多值性问题的困扰下，才能采用较高阶的变换：（3）推导出了将原始电力系统系统的运动方程变换到Z空间的约当形式的非线性变换矩阵H21、H31、H41、HS1：（4）在运用四阶了「线性变换的情况下，给出了受扰动后系统的稳定边界的近似的解析表达，在Z空间为Z1=0，在y空间为： Y1+YTH21Y+YTH31Y(2)+Y(2)TH41Y(2)+YTH51Y(3)=0 （5）确定临界失稳的判据简单、快捷：对于一个复杂的电力系统，其稳定边界是相当复杂的一个高维曲面，即便是已知系统稳定边界的解析表达，要求出系统持续故障轨线何时与这一高维曲面相交，在数学上几乎是不可能实现的。

The crack that see much of most in several residence is that a layer maneuver a wall to hand over to connect place to have the stairs form the crack creation;Hand over to connect place or beam bottom and wall body to have the level crack the creation in the house noodles and the wall body;There is Shu under the first floor window sill toward the crack creation, the window sill of each floor two wall window way outside the layer four Cape existence inclined crack;Small scaled and hollow carve in the reinforced concrete pillar and the Mao a piece of fill a wall of mutually knot existence the Shu is to the crack;It is carve a piece periphery a creation crack.

随着国家保护耕地措施的实施，粘土砖的使用逐步得到控制，砼小型空心砌块在住宅工程中开始得到越来越多的应用在多层住宅中最常看到的裂缝是顶层纵横墙交接处有阶梯形裂缝产生；在屋面与墙体交接处或梁底与墙体间有水平裂缝产生；在底层窗台下有竖向裂缝产生，各个楼层的窗台两角和顶层外墙窗口四角处有斜裂缝存在；在钢筋混凝土柱和砼小型空心砌块填充墙的相结处有竖向裂缝存在；在砌块周边产生裂缝。

Teachers should highlight the relationships among the three measures of Central Tendency in classroom teaching.3. Because it was found that students had difficulty in explaining their uses of measures of Central Tendency, teachers should pay more attention to cultivate students' communication abilities (including writing communication and oral communication) in math.4. Teachers should pay attention to students' errors and misconceptions, and provide pertinent teaching activities to deal with these errors and misconceptions.

注重统计知识在课堂教学中的有效实施。2、在教学中使学生进一步明确三种集中量数之间的关系和适用条件。3、由于在研究中发现高中生在解释选用集中量数的理由时有较大的困难，建立教师多注重培养学生数学交流的能力。4、教师平时应与学生多一点互动，多一点深入接触，从而能发现学生在理解集中量数中所发生的典型错误，并能及时帮助学生改正错误。

She gently rebuff ed him, but agreed that they could be friends

她婉言拒绝了，但同意作为朋友相处。

If in the penal farm, you were sure to be criticized.

要是在劳改农场，你等着挨绳子吧！