实务

Undertaking research projects, cultivating the acuteness in discovering problems in theory and practice, and applying research outcomes.

著重研究能力，培养实务问题之敏锐度，并能应用自己或他人的研究结果改善实务问题或进行研究，。

Finally, this study makes suggestions to landscape researchers, hoping they can have more studies being promoted to the practitioners for improving the planning and design works. Also, the practitioners should make suggestions to the researchers and learn how to use the study results to make their works more accountability and defensibility in landscape planning and design process.

本研究期望景观相关领域研究者积极进行研究，并将研究成果发表推广，以有助於景观实务者之规划设计工作；而景观实务工作者亦能不断参与研究之发展、提供研究人员研究议题与方向，使台湾景观专业领域之品质更有创造性的提升。

Policy. This article works over the laws and practices of the cargo insurance and probes into the insurance contract about the concluding,the performing,the claiming for compensation,the compensation,the dissention and solving,the existent problem and the countermeasures in order to help the trader with insurance knowledge.

本论文主要参照中国人民保险公司海洋运输货物险条款，研究海上运输货物保险法律与实务，探讨保险合同的订立、履行、索赔与理赔、纠纷与处理、存在问题及其发展对策，为国际贸易当事人提供货物运输保险法律知识与实务操作方法。

The current investment condition of China and the customs formalities Taiwanese firms faced are discussed first. Second, the file declaration regulations, procedures, and practices of imported and exported merchandise of foreign companies and imported bonded goods of trade business are summarized. Operations of transformation of business and its related customs formalities, foreign exchange operations, and tax practice problems are introduced. Regulations, methods, and practices of duty drawback of exported merchandise are also presented.

故本研究首先针对大投资现况以及台商所遭遇的海关问题作明，其次对外商投资企业一般进出口货物与加工贸易企业进口保税货物之报关规定、程序及实务问题做一汇总整，并介绍在大转厂之运作模式与相关海关作业、外汇作业、税收实务问题及介绍出口退税之相关规定、方法、模式与如何规划。

Contents: The course introduces the engenderment and development of tax agency system, the relationship between tax imposition and payment, tax administration, agency for tax registration, agency for invoice subscription, opening and examination, agency for the establishment of accounts and regulations, declaration agency and practice for turnover tax, income tax and others.

主要内容：本课程主要讲述税务代理制度产生与发展的基本历程，税收征纳关系中的地位与作用，税务管理，税务登记代理，发票领购，填开与审查代理，建账建制代理，企业涉税会计核算，流转税纳税申报代理以及实务，所得税纳税申报代理以及实务，其他税种纳税申报代理以及实务，代理纳税审查方法，税务行政复议代理以及涉税文书制作代理等。

Requisites: Chinese Tax System,Taxation, AccountingContent: The course introduces the engenderment and development of tax agency system, the relationship between tax imposition and payment, tax administration, agency for tax registration, agency for invoice subscription, opening and examination, agency for the establishment of accounts and regulations, declaration agency and practice for turnover tax, income tax and others.

主要内容：本课程主要讲述税务代理制度产生与发展的基本历程，税收征纳关系中的地位与作用，税务管理，税务登记代理，发票领购、填开与审查代理，建账建制代理，企业涉税会计核算，流转税纳税申报代理以及实务，所得税纳税申报代理以及实务，其他税种纳税申报代理以及实务，代理纳税审查方法，税务行政复议代理以及涉税文书制作代理等。

Based on the accountants practice this article take accountant the standard as the instruction, and takes accounting professional judgment as the research object, through the method of system analysis, this thesis makes a comprehensive analyzes about the theory and practice of accounting professional judgment with the purpose of making better use of professional judgment to meet the demand of accounting information.

本文以会计标准为指导，结合会计实务工作，以会计职业判断为研究对象，主要采用系统分析的方法，对会计职业判断的理论与实务进行综合研究。

Some opinions believe that the Accelerated Depreciation Method alone has involved the influence of the obsolescence from the technology advancement; other opinions think that the estimation of the depreciation includes the factors of the underutilization and the obsolescence.

同时，在实务界，对于固定资产折旧和减值的计提，企业会计准则相关规范与我国企业在具体会计的实务操作上相距甚远，人们对固定资产累计折旧和减值准备的辩证关系认识还不够。

In Chapter V, criminal sentences related to informed consent rule are introduced and analyzed. And then I figure out a judgment process to be applied in medical crime practice related to informed consent rule cases as future sentence reference. Chapter VI is the conclusion of the preceding chapters.

於第五章，本文则将与「告知后同意法则」相关之刑事实务判决加以介绍分析，并提出本文判断「告知后同意法则」於医疗刑事实务上应该如何运用之判断流程，以期能使日后刑事实务面对与「告知后同意法则」相关之案件时，能作为判案之参考，最后本文则於第六章总结上述各章之内容作成结论。

Then, the paper applies an equal-weighted method in calculating the score which it separates into three levels : the "Bad," the "Fair," and the "Good" and the three corporate governance levels are coded as 0, 1, and 2 respectively. Finally, an ordered probit model is used to analyze significance of possible factors affecting the corporate governance level. The paper empirically reveals that a company's characteristics before the release might have significant influences on the probability of its choice on realizing corporate governance after the release.

首先，本文以「上市上柜公司治理实务守则」作为台湾公司治理实施绩效的评鉴依据，采用检核表方法，搭配权数相等的模式，针对2005年五月份台湾五十指数成分股企业予以评鉴，简单加总后将绩效分数依其大小区分为「0：待改善」、「1：普通」及「2：良好」三类，作为企业公司治理实施绩效水准值；其次，本文采用顺序多重分类模型分析公司治理实施绩效的影响因素，了解实务守则发布前的企业股票流动性、股权集中度、营运资讯取得成本、介入控管利益及董事会规模是否会影响实务守则发布后公司治理的实施绩效，并透过边际效果分析了解其影响方向与程度。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。