实务

The course is designed for students to realize the soil water and environmental cradling work in Taiwan. By way of course commentated and visit the related construction projects in Taichung city, it's a good coordination in theory and practice for students in the studying period.

中本课程之设计在於让学生经由本课程的介绍而了解水土环境资源保育的工作，经由课程讲解与实际参访台中附近之建设工程，让学生理论与实务可以相互结合。

But the content and essence of the principle are still not clear and need to be concreted.

中文摘要按量能课税为税法上之基本原则，在我国学说与实务上已能肯定其基本价值，惟其内容之具体化在我国则仍有待进一步加强。

And at the basis of analysis of basic theories, the paper construes some problems in practice, including onus probandi in the sue, effectiveness of subrogation to the creditors, the limit of subrogation and so on. Finally, this paper puts forward proposals about legislation administration and judicature with a view to consummating relevant legal system in China.

同时，在分析代位权诉讼中的基本理论问题的基础上，就我国债权代位权制度审判实务中存在的举证责任、代位权行使对债权人的效力、债务人的处分权限制和代位权制度与民诉法上的代位强制执行制度适用冲突等问题进行分析，并在对立法、执法、司法等方面提出对策建议，以求发挥该制度在司法实践中的现实作用。

There is practical work to do in orphanages and there are children waiting for cuddles and play time.

在孤儿院里有实务工作，还有孩子等候拥抱和游戏时间。

Finally, implications of clinical practice, education/training and research were delineated.

作者最后探讨相关实务、研究、与教育训练的议题。

The contribution of the study to enterprises are depicted as follows.

本研究对实务界的贡献有以下三项。

Predicting takeover , like forecasting bankruptcy, profitability and stock price, is a hot issue full of deputes among financial economists and investors for long time.

公司并购预测与财务危机、盈利能力和股票价格等预测一样，是金融经济学理论与实务界一直关注和争论的问题。

This research main of research the content aim at the system noise of the orbit conveyance namely it become grind to judge because of carrying on, and through analysis valuation, the draw-up derails the prevention and cure counterplan of orbit noise, and to part prevention and cure the result measurement of counterplan do an initial analysis ratio to, distinguish a counterplan and become because of theoretically and the result ratio on the actual situation to with provide the best project of noise prevention and cure.

本研究主要的研究内容即针对轨道运输系统噪音之成因进行研判，并经分析评估，拟定出轨轨道噪音的防治对策，并对部分防治对策的结果量测做一初步分析比对，厘清对策与成因在理论上及实务上之成效比对，以提供噪音防治之最佳方案。

Computer based accounting has greatly improved the efficiency of accounting management and decision-making, disentangled the accountants from the onerous work and played important influence on the theory and practice of accounting information system.

会计电算化使会计人员从繁重的传统手工记账、算账、报账工作中解脱出来，大大提高了会计管理和决策的效率，也对会计信息系统的理论和实务产生了重大的影响。

Based on the environmental laws of country, in the way of environmental engineering and system engineering, dissertating the definition action and realizing ways of waste minimization, dealing the relationship of waste minimization and environmental audits.

依据国家环保法规，遵循环境工程学和系统工程学的基本原理，结合环境管理的实务经验，分析、论了工业减废的定义、用与实现途径，论述了工业减废与环境审核的内在联系。

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。