实务

On the base of the right of subrogation in marine insurance, this paper will do the research from the point of view of action;on the base of existing stipulations and legal theories of the action of subrogation in marine insurance, maritime action and civil action, this paper will consult the foreign correlative theories;not only from the point of view of the legal theories, but also by consulting the cases and usual ways in judicature of our country, this paper will make the research more practical;this paper will also do the research by induction, organon and interests-comparing, etc.

本文将在海上保险代位求偿权制度的基础上，从诉讼角度展开较为系统的研究；在我国现有的海上保险代位求偿诉讼、海事诉讼以及民事诉讼的法律规定和法律理论的基础上，参考国外相关的法律理论，对海上保险代位求偿诉讼的法律问题进行较为系统的研究；不仅从理论的角度，还要参考我国司法实践中的相关案例和通常做法，使得对海上保险代位求偿诉讼的法律问题的研究更贴近实务，更具有实际操作性；运用归纳、推理的逻辑方法，采用利益比较等具体方法，对海上保险代位求偿诉讼的法律问题进行了较为全面的研究。

It is more practitioner oriented, in my opinion, then , but is not as rigorous.

就我的观点，这是本比较实务导向的书。

L At Least Three Years of Paralegal Experience.

至少三年的法务实务经验。

The penman thinks that we should discuss the system in-depth from the aspects of the theory and the practice in order to give the suggestions of perfection. According to this, the justice will be equal and highly active.

为此，笔者认为有必要对执行承担制度从理论和实务需要两个层面进行深入的探讨，从而提供完善该制度的建议，以求司法的公正高效。

After the concise discussion of the two main methods, it focus on demonstrating the difference between the two methods in the theoretic basis, procedure, accounting result, quality of accounting information and so on; then it depicts elaborately the evolution and debate of the pooling of interest.

对于购买法的核心问题合并商誉，通过国际比较揭示合并商誉的理论现状和国际上较流行的实务处理规定。

Through deeply analyzing on typical cases and related regulations, we conclude that: the current regulations of business combination accounting do not touch on pooling of interest; the regulations for mergers is purchase method, for acquisitions is not genuine purchase method; purchase and pooling of interest coexists in the practice of business combination in our country now; SEC and Finance of our country tacitly approve pooling of interest.

我国合并会计实务处理中购买法和联营法并存主要是由于我国流通股股价不能反映企业的整体公允价值，而企业的整体公允价值又不能通过评估获取，合并的交易价格有失公允等原因造成购买法的应用条件不成熟。

Popple,K.(1995). Analysing Community Work:Its Theory ＆ Practice. Buckingham:OUP.

苏景辉(1999)。〈社区照顾实务探讨〉，《社区发展季刊》，第87期，页

This is referred to the marketing theory and practical positioning.

这就是营销理论和实务中所称的定位。

This research sums up occidental dividend policy theories and uses them for reference, makes positive study from the angle of listed company, aims at providing beneficial reference for the consummating of dividend policy theories and the developing of dividend policy practice and capital market in our country.

本文研究归纳和借鉴西方股利政策理论，从上市公司的角度展开实证研究，旨在为股利政策理论的完善和我国股利政策实务及资本市场的发展提供有益指导。

Under the premise of not violating the national law and the policy,how to give folk rule an accurate functional localization,and put it out to judicial practice is an in—depth studied question of the practicer and theorists.

在不违反国家法律和政策的前提下，如何对民间规范进行准确功能定位，将民间规范运用到司法实践中成为实务界和理论界都应该深入探讨的问题。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。