实务

Nevertheless, the absence of clear stipulation on which proofs shall fall into the scope of the said proofs from such law may lead to difficulties in real legal practice. For instance it may remains a question that whether the salary sheet, the proof of the worker's salary standard, falls into the said scope.

但是对于哪些证据属于由用人单位掌握管理的与仲裁请求有关的证据，《劳动争议调解仲裁法》没有明确规定，这可能引发实务中不好操作的难题。

Afterwards the writer contrasts the legislation and the practice of the taxpayer' s rights in the domestic and in the foreign and exposes the problems on it. Finally, the writer gives some advices to construct the protectional system of the taxpayer' s rights in order to initiate the people to ponder and research.

随后运用比较分析方法对中外保护纳税人权利的立法和实践现状进行了对比，深入剖析了我国税收立法和实务中存在的问题和不足，着重对构建我国保护纳税人权利体系做出了全面构想，以求抛砖引玉，引发人们对纳税人权利保护问题的思考和研究。

Especially, the studies on the basic system of the public liability insurance incl...

目前，公众责任保险在我国保险实务中属于自愿保险，所以在生活中一旦发生重大公共责任事故而当事人又没有投保的情况下，受害人可能得不到及时、充分的赔偿，其合法权益难以得到有效维护。

Between the public prosecutor and polices relations is one of basic content which the criminal prosecution relates.

检警关系是刑事诉讼关系的基本内容之一，检警关系问题不是一个新问题，许多学者和实务界工作者都对此有过论述或探讨。

The themes of this thesis are as the following: chapterⅠdiscusses the differences between a material information and an inside information, and then points out the legislative error of the insider trading regulation in Taiwan; chapter II briefly introduces the legislative evolution of the Article 157－1 of Securities Exchange Act in Taiwan; chapterⅢ points out the source of law of the "insider trading" regulation and its punishability; chapter Ⅳ analyzes the "insider trading" regulation based on the criminal "Tatbestand" theory in Taiwan.

本文的架构如下：第一章，主要在说明重大消息与内线消息的不同，并点出现行证券交易法对於内线交易规范的立法错误；第二章，简介证券交易法第157条之1的立法沿革；第三章，探讨「内线交易」构成要件及其「可罚性」的法律依据；第四章，则是本文的重心所在，即以我国的刑事构成要件理论剖析「内线交易」构成要件，并同时以法治国刑事法的法理探讨其相关解释、适用疑义暨重新检讨其立法妥当性，乃至於提出修法建议；第五章，评析内线交易的若干实务见解；第六章，则是本文结论与内线交易相关修法建议──以刑事责任为限。

In the new situation of the world economics globalization and that our country joins WTO, the summary and discussion to the research mind, the new progress of studies along with the application practice of the domestic and foreign related competency, not only has certain quotable function to the theory of the HR management and development in our country, also gives important reality guiding significance to the practice of the HR management and development.

在世界经济全球化和我国加入WTO的社会经济转型的新形势下，对国内外有关能力素质的研究思路、研究新进展以及应用实务进行总结和探讨，不仅对我国人力资源管理与开发的理论具有一定的借鉴作用，对人力资源管理与开发的实践也具有重要的现实指导意义。

The degree provides the academic and practical experience to practise as a radiographer.

该学位提供技师的学术及实务执业经验。

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

Both theory and practice of traditional risk based audit, which based on the audit risk model and guided by the reductionist metal model, have inherent flaws.

由于基于审计风险模型，以简化主义认知模式为指导的传统风险导向审计在理论与实务上固有的缺陷，使得传统审计方法不能使审计师满足信息社会和知识经济的要求。

The current rehearing procedure ,constructed on the concept of jurisdiction supervision rights,is the systematic element that has caused difficulty and high frequency in appealing for justice about judicial cases.

现行以审判监督权为理念而构建的民事再审程序是造成司法实务申诉难与申诉不断的体制性因素，必须以再审诉权原理对之加以改造。

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。