最小

Although the theory is simple and clear,but it does not consider the costs of tax planning, especially the hidden tax burden as well as non-tax costs. The goal of the traditional theory is tax minimization, the goal is defective. In1992, Scholes and Wolfson put forward the concept of effective tax planning in their book"Taxes and business strategy". To a large extent ,the theory makes up for the limitations of early tax planning.

该理论虽然简单明确，但是它没有全盘考虑税务筹划的成本，尤其是隐性税负以及非税成本，只以纳税最小化为目标，这是该传统理论的最大缺陷，同时，该理论仅站在企业角度进行税务筹划决策，忽略了企业利益相关者的税收利益。1992年，迈伦·斯科尔斯和马克·沃尔夫森在其著作《税收与企业战略》中提出了有效税务筹划的概念，在很大程度上弥补了早期税务筹划的局限性。

The research results indicate that the importances vary with these physical appearance indexes, and the modle point out our exellent athletes some characteristics as follow: long legs, comparative longer perimeter of thigh and leg, strong body, and narrow hipbone,etc..

结果表明：反映身体形态的各指标具有不同的重要程度，其中小腿加足高和小腿长的权重最大；克托莱指数和下肢长次之，髂前上棘宽的权重最小；反映下肢围度的大腿围和小腿围居中。

We present an efficient approach for generating the correspondence between two homeomorphic 3D polyhedral models. The user can select vertices on the polyhedra to decompose the boundary of each polyhedron into the same number of morphing patches. Further, the user can specify the feature points on the morphing patch pairs to improve the morph. After the morphing patch pairs are be mapped to 2D regular polygons, they are merged and reconstructed to generate a morph. In the main procedures of our approach, we propose an easy mapping method and a foldover-free warping technique. And we also propose a most efficient merging algorithm. The merging can be completed in O.

我们的对应演算法主要的流程架构是(1)设计一套良好的介面提供给使用者在物体表面上点选圈选点；(2)利用最短路径将圈选点作两两相连，以切割勿体表面；(3)利用Relaxation的方式进行摊平的目的；(4)利用Warping技术以增进使用者的便利性，因此无须圈选太多快patch以精确对齐物体的特徵，同时还提供一套自行避免相交情况的演算法以保证不相交；(5)我们研发出一套极快速的merge演算法，其利用最小轮廓涵盖结构而有效地达成区域搜寻与区域merge，因此在效率上达到O；(6)最后藉由Remesh与3D位置资讯的建立，重构出对应的结果整体而言，透过本论文所研发的对应演算法将不用花费太多的执行时间，因此符合经济效益。

The following conclusions have been made in this paper.(1) Based on CO_2 flux data of eddy covariance, variation characteristics of gross primary productivity in four flux observation stations were studied, which are an alpine meadow, an alpine shrub meadow, a swamp alpine meadow and a steppe alpine meadow at Dongxiong. The results show that photosynthetic capacity of the alpine meadow is the highest, and the annual total GPP is 652.2g C/m~2. Daily-differencing approach is used to analyze the random error of CO_2 fluxes measurements. The results show that the distribution of random error follows more closely follows a double-exponential, rather than a normal distribution, capturing the high peak and thick tail, and the random error varies with environment variables, which violates the assumptions for the ordinary least squares fitting with normality and homoscedasticity, consequently, we introduce maximum likelihood method for parameter optimization.

本文主要在以下几个方面开展工作并获得了一些认知和结论：(1)通过分析样带区域内高寒草甸、高寒灌丛、沼泽化湿地和草原化高寒草甸四个通量观测站点草地生态系统总初级生产力变化特征，研究结果表明HBBT矮嵩草草甸生态系统植被光合作用能力较强，年GPP总量为652.2 gC/m~2，明显高于其他三种生态系统；通过利用"单塔日变化法"获得四站点通量观测数据随机误差，结果表明通量观测随机误差概率分布呈现尖峰厚尾的特征，与正态分布相比，更服从双边指数分布，进一步分析表明通量观测随机误差随环境变量(风速、温度和光合有效辐射)的变化而变化，这违背了普通最小二乘法进行生态过程模型参数优化正态分布且误差同质的假设，因此本研究中引入最大似然法进行生态过程模型参数优化。

Compared to japonica type parent, indica type parent (Taichung-Sen 10) contributed more genetic materials in the chromosomes 1, 2, 3, 4, 5, 6, 8, 9, 10, 11, and 12, to the RIL population, but less in the chromosome 7. The averaged homozygosity (94.6％) was deviated from the expected ratio 96.9％.

十二对染色体之平均同结合与异结合比例分别为94.6％及5.4％，偏离F6世代同结合基因型之比例理论值(96.9％)，而分别在第六对染色体上有最大之同结合比例(98％)，第二对染色体有最小之同结合比例(90％)。

In chapter 2, the research papers dealing with the Hotelling competition are summarized and the background of the principle of minimum or maximum differentiation is introduced.

第二章综述产品差异化理论研究的现状，阐述了该研究的基本内容，介绍了最大和最小产品差异的营销学背景。

The IR spectrum analysis results of the level of humification are consistent with those obtained from ultra-violet spectrum analysis.

其中，缙云山腐殖土腐殖酸的E465/E665最大，说明其分子的腐殖化程度、芳构化度和分子复杂程度等最小。

Inclusion body was dissolved using 6M guanidine hydrochloride/2M hydrogen chloride and adding cyanogen bromide to solution Expression production was removed N terminal fusion protein AMP-A/B/C/D antibacterial activity was detected.

实验结果发现AMP-A没有抑菌活性；AMP-B/C/D均表现出广谱的抗菌活性，它们的最小抑菌浓度约为9μM，其中AMP-C对革兰氏阴性菌的抑菌效果最强，AMP-D抗菌广谱性较AMP-B/C差。

This I-beam design was extended throughout the entire product line, from the smallest to the largest hardware devices - showcasing Maxtor's personal approach to digital protection, no matter the extent of a user's needs.

这点我是梁设计延伸到整个产品线，从最小的到最大的硬件设备-展示迈拓的个性化的方法进行数字化保护，不管程度的一个用户的需要。

For the ill conditioned load flow caused by the error produced in the transformation from electricity quantities to average power, direct current load flow and sensitivity vector are presented to find out the ill node, then by adjusting the load curve and generation curve in a certain principle, which is shown in detail with several flow charts, a new operation mode is reestablished to ensure the convergence of the calculation. Optimal multiplier method is proposed to work out the least square solution according to ill conditioned structural power network. The electricity quantities flow method enhances the reliability and accuracy of the calculation of the power transmission losses.

该方法可根据当前输电网中各个变电站24小时的电量记录，利用电量潮流计算对输电网总线损和各条线路损耗进行计算，使计算的精度满足降损措施分析和指标考核的要求；并且对于由负荷出力曲线转化成平均功率计算潮流时引入的误差，进而导致潮流计算不收敛的情况，采用直流潮流法，依据相角对有功功率的灵敏度向量判断出"网络异常点"，并且给出了解决此种情况的方法流程图；针对结构病态的电力系统潮流计算不收敛的情况，运用非线性约束优化方法中的最优乘子法求解潮流方程的最小二乘解，从而解决了电量潮流法计算理论线损时的收敛性问题，增强了该方法的适用性。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。