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In the long run, Taiwanese companies benefit from ERP system. In China, the financial performance becomes worse in the first year. The gross ratio, total asset turnover ratio and receivable turnover ratio improve in the third year. Among others, total asset turnover ratio improves significantly in the forth year.

本研究认为可能是大陆企业在微观方面实施ERP系统的基础条件不足,且大陆企业大多只购入ERP系统中的财务会计模块,较难充分发挥ERP原有功能和效果,导致ERP对于大陆企业的财务绩效表现并不如预期那样令人满意。

In recent years China economy fast growth, but various local development situation is different. Because the geographical environment and the humanities condition differently creates the city and countryside disparity. Various local growth speedy is different. This empirical study, using the regional data of 204 cities in China between 1996 and 2001, discusses whether exists conditional convergence in China.

摘要 近年来中国大陆在经济上的成就是有目共赌,但境内各地区发展情况却不一致,因地理环境、人文条件不同造成城乡差距,各地区的成长速度不同,本研究以1996年~2001年中国大陆204个地级城市的经济成长率及影响经济成长率之变数资料为基础,探讨中国大陆各城市间是否存在条件收敛。

In China, a high luxury tax often more than 30% is applied to most purchases of electronics and jewelry, and that tax causes many mainlanders to buy such goods outside the country.

大陆对奢侈品通常征收30%以上的关税,这其中就包括许多电子产品和珠宝,所以许多大陆游客都到大陆以外的地方购买这类商品。

A profound study on the rock rheology of continental crust and mantle is a key to comprehensively understand of the continental orogenesis and dynamic process of deep subduction and exhumation of the continental crustal rocks.

要深入理解大陆造山带的造山作用和大陆壳岩石的深俯冲和折返动力学过程,必须对大陆地壳及地幔岩石的流变学进行深入研究。

Winter, mainly in Mainland China Polar continental polar air mass, or variability of air masses under the control of the mainland, at 80 ~ 90 ° E for many high-altitude ridge of high pressure, while the coastal areas at high altitudes often a great groove, ridge ago, after the trough of cold air southward continually strengthened cold high ground, warm up the oceans for many low-pressure control.

冬季,我国大陆主要为极地大陆气团或变性极地大陆气团所控制,在80~90°E高空多为高压脊,而沿海高空常为一大槽,脊前、槽后的冷空气不断南下,加强了地面的冷高压,温暖的海洋上多为低气压所控制。

Firstly, based on the distribution of global earthquakes and their kinematic and dynamic characteristics, the most active global-scale tectonics can be divided into three first-order tectonic system: the circum-Pacific deep subduction tectonic system, which is the region that oceanic lithosphere subduct under continental lithosphere; the mid-oceanic ridge tectonic system, where the joint tectonics of rift valleys and transform faults distribute widely; and the continent-continent shallow underthrusting tectonic system, where the different kinds of continental faults affect each other.

其中,环太平洋构造系以大洋岩石圈向大陆岩石圈俯冲为构造特征;大洋中脊构造系以大洋岩石圈内裂谷-转换断层的组合构造为特征;大陆构造系则以大陆岩石圈的边缘和内部各种断裂的相互作用为特征。

About 250 million years ago, the plates on which the present-day continents rest were positioned quite differently, so that all the landmasses were clustered together in one supercontinent called Pangea.

大约两亿五千万年前,今天各大洲所在的大陆板块并非处于它们现在的位置。所有大陆板块共同组成一个被称为盘古的超级大陆。

The main results are listed as following: 1. Phylogeographic study on Croomia The relationships and distribution of cpDNA haplotypes suggested that Croomia had been widely distributed in ancient eastern Asian and northern American; the origin and distribution center of Croomia were concentrated on the mountains comprised Mt.

Croomia亲缘地理学根据叶绿体DNA(trnL-F、atpB-rbcL)单倍型的关系和分布推测,Croomia在古欧亚大陆和古北美大陆有着较广泛的分布;我国的黄山和天目山一带是Croomia的分布、起源中心,其散布路线是从中国大陆到日本,再到美洲古大陆;北美种群与东亚种群分离较早;东亚种的分化时间比较晚。

But the imperfects mentioned abovecouldn't be reasons to deny jury system applied in our country:first,at present time,jurysystem didn't tend to decline which mentioned by some scholars both in civil lawcountries and Anglo-American law countries,but has different development roadrespectively.The overall development tendency of jury system in other modern countriesis good which is valuable for us to use for reference;second,civil law countries havesimilar cultural soil with us,the overall development tendency of jury system in civil lawcountries is good which is valuable for us to use for reference;third,jury system in civillaw countries doesn't influence procedural efficiency,but lift procedural efficiency lot.

但上述不尽人意之处并不能成为否认我国采行陪审制的理由:首先,目前,陪审制度无论是在大陆法系国家还是在英美法系国家,并不是如有些学者所言呈现衰退的趋势,而是各有不同的发展道路;其次,大陆法系国家与我们有相似的文化土壤,陪审制在大陆法系国家中整体发展趋势是良好的,这一点值得我们借鉴;再次,大陆法系国家的参审制不但不会影响诉讼效率,相反倒是可以大幅度提高诉讼效率。

Furthermore, under the M-Shaped Society, the middle and low social stratum populations seek to immigrate in abundance, and because Taiwan and mainland China have slightly difference in language and cultures, becomes the mainland people's first choice to immigrate. Then, the immigration problem has become a big challenge in Taiwan society.

再者,於M型社会底下,中国大陆中下阶层人口纷纷寻求外移,且因为台湾与中国大陆语言及文化差异小,成为大陆人民移入之首选,如此一来,移民问题成为台湾社会的一大挑战。

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The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应,而且减少跟风的可能性。

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