未实施的

Upon the implementation of the General Rules Governing Enterprise Financial Affairs, as for an enterprise in the status of ordinary production and operation and in the situation of continuing the execution of the policy of payment under performance system, the balance of the accrued payroll resulted from the execution of the policy of payment under performance system up to December 31, 2007 shall be managed continuously as debt, and shall be mainly used for the annual salary distribution of the following years according to the principle of "gain for loss", and shall not be converted as undistributed profit, surplus reserves and capital reserves, so that the consistency of the state payment under performance system may be maintained.

《企业财务通则》施行后，处于正常生产经营情况的企业，在继续实施工效挂钩政策均条件下，截至2007年12月31日因实施工效挂钩政策形成的应付工资结余，应当继续作为负债管理，主要用于以后年度工资分配的"以丰补歉"，不能转增未分配利润、盈余公积、资本公积，以维护国家工效挂钩政策的一致性。

The message says, because this AOL enters Chinese inland market to be less than a year, and most employee enters this company not full a year, accordingly this company compensates plan this to did not press a tradition " N 1 " N is plan of convention of working fixed number of year to carry out, compensate 3 monthly wages to regard demobilize as cost directly however.

有消息称，由于此次AOL进入中国内地市场不到一年，且多数员工进入该公司未满一年，因此该公司此次补偿方案未按传统的"N 1"N为工作年限常规方案实施，而是直接补偿3个月工资作为遣散费。

8 An encumbrancer takes possession or a receiver or other similar officer is appointed of the whole or any part of the assets or undertaking of the Borrower or a distress or execution is levied or enforced upon any of the chattels or property of the Borrower and is not discharged within ten days of being levied; or any court order is imposed restricting the possession or disposal or dealing of any of the Borrower's chattels or property and is not discharged within ten days of being so imposed

7.8 就借款人的全部或任何部份资产或业务，产权负担持有人已取得管有权，或接管人或其他类似人员已获委任；或已对借款人的实产及财产实施扣押或执行或强制执行，并在实施十天内未予以解除；或施行任何法庭命令，限制借款人管有、处理或处置任何实产或财产，并在施行十天内未予以解除

Return-to-zero standards for any technical problems, especially for the serious, the heavy and the repeated and five return-to-zero standards for management problems, shaping a self-corrective operation mechanism.

不合格品处理、不符合项整改、质量事故处理均要求按原因未分析清楚不放过；责任人未查明、未受到教育不放过；纠正措施未制订不放过；纠正措施未落实或未达到预期效果不放过：举一反三整改不到位不放过的"五不放过"原则办理，对严重、重大、重复质量问题按技术问题归零五条标准和管理问题归零五条标准实施质量问题归零管理，形成自我纠偏的运行机制。

A: As is stipulated in Article 98 of the Rules on the Implementation of the Law on the Administration of Tax Collection, where a tax withholding agent violates tax laws or administrative rules or regulations, which results in a non-payment or underpayment of tax by the taxpayer, the taxpayer shall pay or make up the shortage in payment of tax or surcharge on tax in arrears, and a penalty of over 50 percent but not more than 3 times of the amount unpaid or underpaid by the taxpayer shall be imposed upon the tax withholding agent.

答：根据税收征管法实施细则第九十八条的规定，税务代理人违反税收法律、行政法规，造成纳税人未缴或者少缴税款的，除由纳税人缴纳或者补缴应纳税款、滞纳金外，对税务代理人处纳税人未缴或者少缴税款百分之五十以上三倍以下的罚款。

By multiple statistic method the report finically decides the competence items, which are factor analyzed into 66 items, 12 factors and further combined into 5 dimensions. Knowledge and skill dimension includes knowledge structure, education concept and psychology tutoring skill; ability dimension includes common ability and special ability; self-concept dimension includes self-situate , self-efficacy and self-supervise; personality dimension includes character and emotion; motivation dimension includes extrinsic motivation and internal motivation. It proved that the questionnaire has good internal consistency reliability, and also has good internal validity and structural validity. It could be offer an effective tool to survey the psychology tutoring competence of university counselor. In the second research, using The Questionnaire for psychology tutoring competence actuality of university counselor to investigated 40 counselors and more than 300 college students from 6 college of Wu Han. It validated three hypotheses, the results show: There existed significant difference in university counselor within the variable of college, major, whether do not have assessed remarkable counselor ,how many years to be a university counselor and whether do not ever joined some training of psychology tutoring, but no significant difference within the variable of sex, age and degree.

研究二运用《高校辅导员心理辅导胜任力现状调查》和《高校辅导员心理辅导胜任力现状调查》对武汉6所高校的40名辅导员和300多名大学生实施调查，以辅导员的性别、年龄、学校、学历、专业，以及担任辅导员的年限、是否参加相关心理辅导的培训和是否获得过优秀辅导员称号为分组变量，讨论不同组别的辅导员各项胜任力水平的差异，验证了三个假设，结果表明：(1)学校：不同高校的辅导员心理辅导胜任力水平存在显著的差异，其中教育观念、外在动机和内在动机等方面差异非常显著；(2)专业：整体上，不同专业的辅导员心理辅导胜任力水平不存在显著的差异，但在教育观念、心理辅导技巧、外在动机和内在动机等因子上存在显著差异；(3)工作年限：整体上不存在显著的工作年限差异，但在心理辅导技巧、特殊能力、自我效能感和情感等因子上存在显著差异；(4)是否参加心理辅导培训：参加过培训的辅导员的胜任力水平整体上高于未参加过培训的辅导员，但并不显著，只在知识结构和心理辅导技巧上差异显著；(5)是否获得过优秀辅导员称号：总体上不存在显著的差异，但获得过优秀称号的辅导员胜任力水平在一般能力和性格两个因子上明显比较高；(6)辅导员的心理辅导胜任力水平与其性别、年龄、学历三个变量上各因子的显著性程度都未达到。05，属于不显著的水平。

A food production enterprise fails to formulate or implement the production process control requirements in accordance with Article 27 of this Regulation, or during the food production, fails to take measures for rectification as required in the case of any incompliance with the control requirements

食品生产企业未依照本条例第二十七条规定制定、实施生产过程控制要求，或者食品生产过程中有不符合控制要求的情形未依照规定采取整改措施的

Rational fallacies, 20 the most significant events of the century than the implementation of centrally planned economies of the countries that, Quanmian turning the free market economy exchanged for Ji Chu; original Jiu implementation of market economy countries are Pubian ownership of enterprises to further the implementation of Jiang ...

理性的谬误，20世纪未最重大的事件莫过于实施中央计划经济的国家们，全面地转向了以自由交换为基础的市场经济；原先就实施市场经济的国家则普遍进一步实施将企业所有权。。。

But programs set, time of course, amount of curriculum, teaching condition, and teaching form are still insufficient.4The reasons why other universities and colleges do not set elective physical education course are mainly due to leaders" consciousness, quantity and quality of physical education teachers, the field and equipment.5The reform and development of elective physical education course in universities and colleges should incarnate the guideline "health first. people oriented". Teaching content should be pertinent, scientific, arranged, and systematic, so as to build up a teaching content system combined theory, skills and abilities. Set programs on base of students" choice, at the same time, give attention to the requirement of social development and students" interest, and make differential treatment according to gender. The classroom teaching should be sportful, joyful, and successful. The organizing of course could be mutual choice, compensating service, both in and out classroom. The score could be graded synthetically assess knowledge, innovation, and effect.6Strengthening the management to elective physical education course, improving teachers" comprehensive quality, making full use of fields and stadiums are all supporting conditions for the development of elective physical education course.

但是开设的项目、开课的时间、教学时数、教学条件、教学组织形式还难以满足学生学习和掌握知识和技能的需要。4、未开设公共体育选修课的高校其主要原因与领导的认识程度、体育教师的数量和质量、体育场地器材等有关。5、高校公共体育选修课的改革发展应体现&健康第一、以人为本&的指导思想：教学内容突出针对性、科学性、层次性、系统性，构建理论、运动技能、能力培养相结合的内容结构体系；运动项目设置以大学生对体育的选择性为基本前提，同时兼顾社会发展的需要和学生兴趣的需要，注重性别差异与因材施教；教学方法力求教懂、教会，体现课堂教学的娱乐性、快乐感和成功的喜悦：教学组织实施双项选择、有偿服务、课内课外相结合等多种形式；学习成绩实施知识+创新+效果的综合考核评价方法。6、加强公共体育选修课动态管理，提高教师综合素质，挖掘现有体育场馆设施的潜力，充分提高利用率是公共体育选修课改革发展的基本保障条件。

If, after the signing of this Agreement, the Chinese government either at the State, provincial, municipal or local level adopts any new law, regulation, decree or rule, amends or repeals any provision of any law, regulation, decree or rule, or adopts any different interpretation or method of implementation of any law, regulation, decree or rule, which contravenes this Agreement or which materially and adversely affects a Party's economic benefit under this Agreement, then upon written notice thereof from the affected party to the other Party, the Parties shall promptly consult and decide whether to continue to implement this Agreement in accordance with the original provisions thereof as per the relevant provisions of the Contract Law of the People's Republic of China; or to effectuate necessary adjustments in order to preserve each Party's economic benefit under this Agreement on a basis no less favorable than the economic benefit it would have received if such law, regulation, decree or rule had not been adopted, amended, repealed or so interpreted or implemented.

如果， 在签署这个协议以后，中国政府或者在状态，省，市政或地方水平采取任一新法律，章程，旨令或规则，赔偿或撤销任一法律任一个供应，章程，旨令或规则，或采取任一法律的实施任一个另外解释或方法，章程，旨令或规则，哪些违反这个协议或物质哪些和有害地影响一个Party。。s 经济好处根据这个协议，然后在书面通知因此从受影响的党对另一党，党将咨询和及时地决定是否继续实施这个协议与原物符合provisions 因此正如每People。。s 中华民国的合同法律的相关的供应；或完成必要的调整为了保存各个Party。。s 经济好处根据这个协议根据依据没有较不有利比它会接受如果这样的法律的经济好处，章程，旨令或规则未被采取，修正，撤销或如此解释或实施。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。