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The New Law regulates that leasing expenses incurred for fixed assets under operating leases can be deducted evenly over the leasing period; where leasing expenses incur for fixed assets under finance leases, depreciation expenses shall be accrued on the portion of such lease which constitutes the value of fixed assets in accordance with relevant provisions, and shall be depreciated and deducted in installment.

新法规定,以经营租赁方式租入固定资产发生的租赁费,按照租赁期限均匀扣除;以融资租赁方式租入固定资产发生的租赁费,按照规定构成融资租入固定资产价值的部分应当提取折旧费用,分期扣除。

Any column of the matrix can be permuted randomly, and the permutation between columns should satisfy the form which is the automorphism group of the binary cyclic Turbo code generated by the feedback polynomial.

该矩阵的任意一列可采用随机交织方式,而列间交织方式必须是按由反馈多项式生成的循环码字集的自同构群构成。

The transformation of the cogitate style in quality is the transformation of the series of culture compositions in cogitate style.

思维方式的变化实质上就是思维方式中一系列文化构成成份的变化。

Hence, when people face the negative effects in living conditions and its future caused by modern practice actions leaded by the existent cogitate style, to research the existent cogitate style and its culture structure is necessary for people to achieve the idea life, which is healthy, reasonable and correspond with the development of humanity.

因此,人们在面对现存思维方式引导下的一些现代实践活动对人们生存状态和前景所带来的负面影响时,研究现存思维方式及其文化构成就成为人们追求健康、合理并且也是符合人性发展的美好生活的必要。

Various methods such as the relationship of area, and the distance of the triangle to the centralness of three dots, the distance from the interior point, exterior point, the barycenter to the vertices of triangle, and the standard error and differences average obtained from three dots were determined with a dynamic geometry software GSP, and a statistic method was used to find a least error way to determine the centralness of three dots on a plane.

本研究是以平面上三点所构成的三角形之三顶点做讨论,分别以三角形的面积、周长,内心、外心和重心至三顶点距离,三点的标准差及平均差的概念,做为不同的判别方式,并以动态几何画板 GSP模拟不同的判断方法作为研究,再利用统计学上的方法,找出哪一种定义方式为最适合、误差最少的判断方法。

Chapter 1 is a preface to introduce the motives of this paper research methods scope restriction and frame Chapter 2 will fist introduce the concept of database and then discuss the necessity of database protection in the creating methods and with or without originality This chapter will put emphasis on the importance of originality to database Chapter 3 will observe the British America and Germany's viewpoint of originality to discuss their legislative mode of database legal protection Chapter will introduce EU Directive/96/9/EC of database protection and four judges of EU Court after the Directive takes effect in 2004 to find how the ECJ use the Directive Then according to the DG Internal Market and Service Working Pater and BEUC's evaluation of the Directive this paper will find whether there is positive reaction and influence in database market after EU member countries take the same legislations with the Directive Section 5 will introduce the legislation of British and Germany following the Directive and analyze the development and questions of the two countries' current legislation Chapter 5 will start with Americas case Feist v Jane Doe to understand the case's influence to American legal protection of databases and introduce the Parliament's proposal after the EU Directive Chapter 6 will introduce Japan legislation regarding legal protection of database works and discuss the goodness and badness through Japan academy and judicial viewpoint Chapter 7 will introduce Taiwan's legislation to find whether current law provides enough and adequate protection to databases and discuss whether there is a necessity of amendment At last this paper will try to provide some suggestions about our legislation Chapter 8 is the conclusion of this paper

第二章首先介绍资料库之概念,并以建置方式与是否具原创性区分方式探讨资料库法律保护之必要性,而因著眼原创性对於资料库法律保护之重要性,便於第三章以比较法独立观察英、美、德国对原创性之观点,以接续探讨三国对资料库所采取之立法途径。第四章部份介绍欧盟资料库保护指令之相关规定,并就指令公布后,欧盟法院於2004年接续作出四个关於资料库保护之判决加以介绍,以期寻求欧盟法院如何运用指令规范中之构成要件,而后并参考欧盟委员会工作小组及消费者组织报告对欧体资料库指令之评估文献,探究欧盟各国采取与指令相同立法后,在资料库市场上是否有正面的回应及影响,并於第五节针对英、德两国跟进欧盟资料库保护指令立法之介绍,并归纳、检讨英、德两国之现行法制之发展与所面临之问题。第五章延续第三章、第四章论述后,进入美国1991年Feist案后,美国法院对国内资料库保护之后续见解,探究1991年Feist案对美国资料库保护之影响程度,同时并述美国於欧体公布资料库指令后国会提出之资料库立法草案。第六章则针对日本新增资料库著作之立法模式加以介绍,并藉由日本学界、实务之见解探讨该立法模式之优缺点,再於第七章进入我国法制之介绍,以观察我国目前之法制是否提供资料库充分的保护,探讨资料库立法之必要性,最后尝试提出我国立法模式之建议。第八章则为总结之论述。

E-Learning spread the new-type studying form with g reat space; it helps learners to obtain a way of knowledge with modern communica tion technology, computer network technology and multimedia technology. E-Learni ng is a kind of powerful way for the students to finish knowledge studying by th e study platform, the mode make students have much elastic space to choose what they want to study, it has changed the traditional studying way, and it is a kin d of important means of modern study, and form this stu...

E-Learning是传播空间极大的新型的学习形式,它以现代通信技术、计算机网络技术以及多媒体技术来帮助学习者获取知识的一种方式,E-Learning是学生通过学习平台完成知识学习强大途径,这种模式使学生有更大的弹性空间来选择学习,它改变了传统的学习方式,是现代学习的一种重要手段,并且与课堂学习一同构成多元学习手段,也是未来教育的发展方向。

This trend helps to increase the number of multisyllabic words,enlarge affixal words and morphemic syllables,and enrich the Chinese system with diverse word-formation patterns.

它们凭借极强的能产性构成了一系列的词族,对现代汉语词汇系统产生了巨大冲击,具体表现在:现代汉语词语多音节化趋势加强;促进了现代汉语词汇词缀化或音节词素化倾向;大大丰富了现代汉语构词的方式,致使构词方式多样化。

Cloning, or nuclear transfer, is a laboratory technique which gets around the need for conventional fertilisation, the union of sperm and egg which brings together two half-sets of genetic material to provide the resulting individual with a full complement of chromosomes.

克隆,或称细胞核转移,是一种实验室技术,它绕过传统的繁殖方式,即精卵结合的受精方式,后者是把两套各一半的遗传物质合在一起构成新个体的完整染色体。

The article analyzed the whole work from the viewpoint of pitch structure, and point out the basic pitch structure was a nucleus serial, and the basic method to form the work was partitions of the nucleus serial. It showed the work logic relationship from kernel to extension, from part to whole, and from harmony to the integral structure.

文章从音高结构的角度来审视和分析全曲,指出了构成作品的基本音高组织是&核心序列&;构成作品的基本方式是&核心序列&的&分割&,从而揭示了这首作品从内核到外延,从局部到整体,从和声到整体结构的逻辑关系。

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In the negative and interrogative forms, of course, this is identical to the non-emphatic forms.

。但是,在否定句或疑问句里,这种带有"do"的方法表达的效果却没有什么强调的意思。

Go down on one's knees;kneel down

屈膝跪下。。。下跪祈祷

Nusa lembongan : Bali's sister island, coral and sand beaches, crystal clear water, surfing.

Nusa Dua :豪华度假村,冲浪和潜水,沙滩,水晶般晶莹剔透的水,网络冲浪。