我国

The human rights law guaranteed system in our country has greatly improved too. The system has already formed initially, especially the new formulate added in the thirty-third clause of the constitution amendment in 2004. The country respects and protests leisure human rights. The significance is not only imposed the responsibility and duty clearly for the country, but also provided the basic law basis for the development of human rights in our country. That means we have reached the "tight period".

我国的人权法律保障也取得了很大进步，人权的法律保障体系已初步形成，尤其是2004年宪法修正案在宪法第33条增加规定&国家尊重和保障人权&，其意义不仅在于为国家施加了明确的责任和义务，更重要的是为我国宪法的发展奠定了明确的价值基础，也为我国人权事业的发展提供了根本的法律依据，意味着中国进入了&权利时代&。

As a part of" Maritime Law" and one of the 21st century shipping regulations, it shows countrys legislation intentions of shipping management and its international tendency. It will play an important role for future shipping industry development.

中华人民共和国国际海运管理条例》作为《中华人民共和国海商法》的配套法规和21世纪我国水运交通法规体系中的骨干法规之一，明确体现了中央主管部门对国际海运管理方面明确的立法方向，发映出我国国际海运法规的国际化、市场化和规范化的趋势，对我国未来航运业的发展具有重要意义。

At first, the author thinks that the core of direct tax problems of E-C Tax Law is to determine the tax jurisdiction to e-commerce. The paper analyzes the following three questions on the Permanent Establishment principles and income classification rules. Secondly, this paper foucuses on indirect tax problems of E-C Tax Law, including tariff and VAT. Thirdly, this paper foucuses on tax management problems of E-C Tax, including tax evasion and electronic tax. At last, the author discusses the E-C Tax Law of China and puts forward some constructive suggestions on the E-C Tax policy and law of China based on the study of the former parts.

首先，笔者认为电子商务的直接税法律的核心就在于如何界定对电子商务的国际税收管辖权，本文分别从常设机构原则、所得分类规则对电子商务的国际税收管辖权进行了界定：其次，本文对电子商务引起的关税、增值税两方面的法律问题进行了分析；再次，本文研究电子商务引起的税收征管法律问题，包括电子商务引起的逃避税法律问题和电子税务问题，并分析了电子税务建设和完善所必需的法律环境；最后，本文研究我国的电子商务税收法律问题，结合我国实际情况，对我国电子商务税收政策与立法提出了若干建议。

All these have resulted in the structural weaknesses of China's securities market since its inception. The same structural problems can also be found in a company's dividends policy, which range from substandard distribution practices to a lack of consistency in the timing and levels of dividends payment. In 2005, the stock market regulator started to tackle the structural ills of China's securities market and an increasing number of non-tradable shares have been made tradable.

这种同股不同权的问题，是导致我国股票市场发展不完全的关键，反映在上市公司的股利分配上就出现了分配政策不规范、股利支付水平和支付时间随意性较大、股利分配形式繁多、股利政策不稳定等问题。2005年我国证券市场具有划时代意义的股权分置改革全面进行，困扰我国证券市场发展的股权分置问题将得到解决，整个证券市场也将逐步踏上市场化的轨道。

By analyzing the development situation of Information Brokering home and abroad especially that in China, this paper analyzes the should-be development situation of our Information Brokering and its actual development situation.

本论文通过对国内外信息经纪业发展状况尤其是我国信息经纪业发展状况的研究，分析了我国信息经纪业发展的应然和实然状况，并对我国信息经纪业的未来发展作了初步预测和探讨。

In this paper,concrete filled steel tube short column with dumbbellshaped cross section is studied by finite element method,further analysis on the influence of concrete grade and steel ratio on confining force,and stress distribution and other properties of the core concrete in web cavity of the column under load is carried out.

国内外很早就对钢管混凝土的基本理论进行了大量的研究，我国对钢管混凝土结构的研究也极为重视[1～5]。自20世纪90年代以来，我国开始把钢管混凝土结构应用于拱桥中，由于钢管混凝土拱桥具有承载力高、跨径大、延性好、施工快捷，具有良好的综合效益，因此，在我国发展迅猛。

With the sharp development of the internet,and the widespread use of the modern scientific technologies in the hotel industry,E-marketing has been a significant way of E-marketing in the hotel industry with an unimaginable speed,and also has been the most effective,most economical and the most convenient way,As a burgeoning way of marketing,E-marketing possesses its unique and sharp-cut features and advantages.

摘 要：随着互联网技术的迅速发展，随着现代科学技术在酒店行业的广泛应用，网络营销以其难以想象的发展速度成为酒店营销的重要手段，而且是最有效、最经济、最便捷的营销手段，具有其独特的、鲜明的特点及优势，然而，基于我国基本国情的影响，电子商务在我国发展并不完善的今天，网络营销在我国的发展受到很多阻碍。

Through the example-analysis to the listed companies in the stock market of China,we find out some disadvantages and limitations in the current board settings under the management structure of Chinese company, based on the related theories of board setting.

通过对我国证券市场上市公司的实证分析，依据公司治理结构下的董事会设置的相关理论，找出我国公司治理结构下董事会设置的缺陷和不足，结合我国的实际情况，给出了相应的政策建议。

This also meant our country interior audit theory and the solid service research step the new stair.

我国现行的内部审计准则只要求对内部控制进行评价和监督，没有要求内部审计涉足公司治理领域，没有对组织的风险管理活动进行评估与改善。2003年，中国内部审计协会发布了第一批中国内部审计准则，迈出了我国内部审计职业化的步伐。，这也意味着我国内部审计理论及实务研究迈上了新台阶。

The paper starts from GATS, the promise and memo by China government on the problem of national treatment and market entrance of tourism service. The situation of the tourism legal environment at present is comprehensively analyzed.

本文以《服务贸易总协定》和中国就旅游服务市场准入、国民待遇等问题所作的承诺附录或谅解备忘录为起点，综合分析了当前我国旅游业的法制环境，在充分肯定建国以来我国旅游立法取得的成就的基础上，指出了当前我国旅游业法制环境中存在的问题：首先是，旅游法律体系不完备。

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。