实务

However, the lack of legislative support and practicable criteria has made the supervision but a rubber stamp.

立法规定的欠缺和实务中的不规范，使得检察机关的立案监督权难以落实，刑事个案的立案监督流于形式。

Hierarchical linear modeling is the most frequently used technique for analyzing multilevel data. In this paper, the twelve key issues in multilevel research and/or using HLM software were reviewed, and provided their exact meanings and feasible solutions. The 12 key issues included intraclass correlation coefficient, sample sizes, formation of organizational constructs, centering problems, fixed effect and random effect, estimation methods, goodness of fit index, explained variation, multicollinearity, robust standard error, level one variance equation, and empirical Bayes estimates.

本文针对阶层线性模式在多层次研究上有关於技术、测量与方法论所遭遇的问题，进行文献整理并讨论其实务意涵，并依据使用时机、抽样议题、资料汇总、分析方法、与模式评估与估算等五方面整理出十二项重要议题与解决之道，包括：组内相关系数的意义与判断准则、多层次研究各层的样本数问题、变数聚合成组织层次问题、中心化的意义、固定效果与随机效果的设定、估计法的选择、适配度的比较、解释变异量的计算、多元共线性的分析、强韧性标准误、第一层误差项变异数与实证贝氏估计值的运用。

In consideration of the scarceness of the books or essays on the study of the trust receipt in our country, and seeing that the banks are keen to have some explicit guidelines, the study on the legal system of trust receipt has not only theoretical value but also important practical significance.

鉴于目前国内研究信托收据制度的文献非常稀少，银行实务中又迫切需要明确的法律指引，因此，探讨这个问题，不仅具有理论价值，而且还有重大的现实意义。

Research limitations and suggestions for future research and practice of self-relation coordination couple counseling were also discussed.

研究者根据研究结果加以讨论，并於文末针对未来研究及进行人我关系协调之伴侣谘商实务提出建议。

Certain trades, the semi-skilled worker category is not applicable as some existing legislations

一定的教育、训以及具备实务经验，能运用已确的方法解决技术问题

Using legal theories, the author discussed in detail the validity of various kinds of share transfer ing contracts.

有限责任公司股权转让的效力问题是公司法理论学习中的难点，也是法律实务中常见的争议所在。

The relationship between shareholding structure and operating performance is always the focus of debate theoretically and practically.

股权结构与经营绩效之间的关系一直是国内外理论界和实务界争论的焦点。

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。

In view of its program being an applied science SOH puts exceptional emphasis and efforts on enriching students with practical experiences.

口腔卫生学为一门应用的科学，非常注重实务的经验。

The calculation of mental injury solatium in tort cases is widely attended in theory and practice.

侵权案件精神损害抚慰金的计算是理论界和实务界颇为关注的问题。

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。