实务

In this paper, theory and practice from the perspective of a listed company on the type of accounting fraud, motivation and development of new in-depth analysis on how to prevent accounting fraud countermeasures proposed in order to improve the quality of accounting information, accounting information and give full play to in the economic management of an important role.

本文从理论和实务的角度，对上市公司会计舞弊的类型、动因及其新的发展动向进行了深入剖析，并就如何防范会计舞弊提出了相应对策，以提高会计信息质量，充分发挥会计信息在经济管理中的重要作用。

From the practical and theory to explore two aspects in order to better improving the legislation, strictly crack down on fraud and safeguard the normal order of market economy, protect the state and citizen's legitimate property rights.

从实务和理论两方面共同探讨，才能更好的完善立法，严格依法打击诈骗犯罪，维护正常的市场经济秩序，保护国家和公民合法财产权利。

Therefore, the research on how to improve the quality of the listed companies accounting information is an important issue between academic and practical area. But the quality of the accounting information disclosure is the result of iterative game and mutual act between supply and demand sides. The supply and demand contradiction of accounting information is a major factor to the quality.

因此，研究如何改善我国上市公司会计信息披露质量不仅成为实务界，也是决策部门和学术界所关注的重大课题，而会计信息披露质量是在政府干预下会计信息供求双方反复博弈、共同作用的结果，会计信息的供求矛盾是影响会计信息披露质量的一个主要因素。

Theory and practice have improved the gliders to a high level compared to the older gliders.

相对於旧的飞行伞，新的飞行伞在理论与实务方面已经有大幅度的改善了。

Every year Ministry of Education deals with the media's production and broadcast of lifelong learning programs and the hortations as well. In so doing, appraisal committee is made by inviting the experts and experienced practicers.

教育部自2005年起每年均办理「媒体制作刊播终身学习节目及内容」之奖励事宜，成立评鉴委员会遴聘学者专家及实务工作者为评鉴委员进行评审工作。

Because of above, I decided to write the dissertation with the heart of logistics insurance, the main point for the dissertation is that: no matter who dont know it will get it, people who engage insurance will know how to act in logistics insurance and how to solve problem, management level of insurance will know how to improve it and make it suitable for development of logistics, insurants read it will know how to choose a employable policy company.

基于上述情况，本文以物流保险为核心，写此论文的主导思想是：凡是没有做过保险的人看过此文，明白什么是物流保险；从事保险工作的人看过此文，明白如何做物流保险，怎么解决实务中的难题；保险管理者看过此文，明白如何完善现有的物流保险，适应当今物流业的发展；被保险人看过此文，明白如何选择一个好的保险人。

At lase, according to the results of the research, the researcher proposed some advice not only to do the further study but also to assist the practical job.

最后依据研究结果提出建议，以供实务工作及未来研究之参考。

Trademark is very important and complex. On the one hand, licensers should attach enough importance to managing and operating them; on the other hand, licensers should deal with those legal problems about the trademark and brand efficiently.

商标的重要性与复杂性，一方面要求特许企业树立现代品牌战略意识，重视品牌管理与运作；另一方面也要求企业处理好品牌与商标运作的法律实务问题。

However, despite very significant investment and a massive rise in access to scientific information, our community continues to be beset by propositions and manifestos on the practice of scholarly publishing.

尽管科技医学信息界已做了相当多的投资，在获取科学信息方面也有很大提升，但在学术出版实务方面，仍受到某些提议与宣言的抨击。

Every copy in which the artist scrupulously studies to imitate the minutest lines or traces of his original.

任何有翻译经验的人都可感受到，泰特勒的想法，在实务上会是一条难于上青天的蜀道。

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。