第三

Article 70 The term losses as mentioned in Articles 39, 43 in the LATC refers to the direct losses to the legal interests of the taxpayer, withholder or tax payment guarantor resulted from the liability of the tax organs.

第七十条税收征管法第三十九条、第四十三条所称损失，是指因税务机关的责任，使纳税人、扣缴义务人或者纳税担保人的合法利益遭受的直接损失。

The first part initiates with the signification of the right of privacy, elucidates the definition of right of privacy and network privacy right, analyses the characteristics of network privacy right that distinguish it from conventional right of privacy; the second part details the current situation of personal privacy violation in the cyberspace and violation modes as well as types; the third part summarizes and compares the network privacy right protection modes and legislation frames of the typically USA and EU law systems;the fourth part depicts and analyses the situation of protection to network privacy right in China;in the last part a proposal on constituting national protection system for network privacy right is presented,i.e.,establish the primarily legal protection, accessorily vocational self-discipline and technology protection mechanism based evenly on interests of the state, users' rights of privacy and industrial revenues.

本文共分五个部分，第一部分从隐私权涵义入手，阐明了隐私权和网络隐私权的定义，分析了网络隐私权区别于传统隐私权的特征；第二部分阐述了目前网络空间中个人隐私权遭受侵害的现状及侵权方式及类型；第三部分对以美国和欧盟为代表的两大体系在网络隐私权保护模式与立法框架上做了总结和比较；第四部分阐述和分析了我国法律对网络隐私权保护的现状；最后在第五部分对构建我国网络隐私权法律保护体系提出了建议：即在兼顾国家利益、用户个人隐私利益和行业利益的基础上建立以法律保护为主，以行业自律和技术保护为辅的保护机制。

It contains five parts. Chapter One is about the basic concept and relationship between financial and monetary policies; Chapter Two is on the necessity and main modes of application of these two policies; Chapter Three is concerning the history of the development of such theories; Chapter Four is with regard to the practical analysis of the use of these policies; Chapter Five is anenst the strategic suggestions and realizable choices.

全文共分为五个部分：第一章主要研究财政货币政策的基本概念及相互关系；第二章分析财政货币政策协调运用的必要性和主要模式；第三章对财政货币政策协调理论的发展进行历史回顾；第四章对财政货币政策协调运用进行实践分析；第五章提出了财政货币政策协调运用的战略构想和现实抉择。

In the celebrity category, cricketer MS Dhoni holds first rank, Shah Rukh Khan is second, Aishwarya Rai is at third position while megastar Amitabh Bachchan and iconic cricketer Sachin Tendulkar are at fourth and fifth position respectively.

在名人类别，板球微软拥有第一流的Dhoni，沙阿鲁克汗是第二次，艾西瓦娅雷在第三位的是在巨星阿穆布巴克强和标志性板球弹球在第四和第五位的分别。

Lines which were 2n=21"+1" and one line which was 2n=20"+2", one line which was 2n=43. The salt-resistance addition line Line15 was confirmed as a Disomic alien addition line by C-banding, SSR, FISH methods, and the two alien addition chromosomes had close correlation with the long arm of the second homoeologous group, the centromere region of the third homoeologous group and the short arm of the seventh homoeologous group. We also confirmed the particular C-banding type of the alien addition chromosomes by C-banding following FISH method. The drought-resistance addition line Line17 was found also as a Disomic alien addition line by SSR and FISH detection. The alien addition chromosomes had close correlation with the short arm of the second homoeologous group.

对导入赖草优质耐盐基因的株系Line15进行了C-分带、荧光原位杂交、SSR相结合的鉴定，确认Line15是一个二体异附加系，附加的一对染色体与小麦的第二同源群长臂、第三同源群着丝粒和第七同源群短臂密切相关，并确定了Line15的外源染色体C-分带特征带型，为目后鉴定Line15附加系的真伪提供了简便快捷的途径；对抗旱附加系Line17进行了荧光原位杂交和SSR检测，得出Line17也是一个二体异附加系，外源染色体与小麦的第四同源群短臂密切相关。

Some methods aiming at the two problems have been researched. First, the optimal number of ATE site can be calculated based on a cost model of DAT-ATE. Second, the problem of test schedule which is equitant with two-dimensional Bin-Packing problem is presented. Then a TCG denotation satisfied with T-admissible rule is more convenient for combinational optimization. With Simulated annealing algorithm, better test scheduling results can be achieved; but there is no great optimization space because the efficiency of scheduling is greater than 90%. Third, A novel test compression method——Multi-capture testing is proposed to compress the stimuli. And the ATPG results show that MC achieves high compression ratio which is greater than 90% in some large-scale circuits. MISR, widely used in LBIST, is employed to compress the responses. The aliasing analysis demonstrates that the fault coverage reduction is little due to the existence of aliasing. Fourth, an improved TIC (called S-TIC) aiming at structured test is proposed based on ARM's TIC. A MC scheduling algorithm is proposed to compute the SoC test time and combine MC vectors to SoC test vectors. The scheduling results shows that test time is greatly reduced when using the proper scheduling priority.

首先，给出了低成本ATE的成本模型，根据此模型得到最低测试成本时系统级测试调度的基本参数——测试Site数；其次，本文将DAT-Scan方式的SoC测试调度等价为两维BP问题，为有效地求解该问题，将该BP问题表示为TCG图并通过模拟退火算法解决其求解过于复杂的问题，调度的结果表明该方法在测试时间上有一定改善，并指出DAT-Scan测试调度效率已经大于90％，进一步优化的空间较小；第三，本文尝试通过测试压缩来解决激励所需的测试带宽，提出了Multi-capture结构并解决了MC测试过程中的&矢量&退化问题，MC测试的ATPG结果表明其测试压缩率很高（大电路接近90％）；第四，在激励获得很高压缩比的情况下，测试响应也需压缩，本文采用LBIST中常用的MISR作为MC测试的响应压缩电路，理论分析和实验结果都证明了MC测试的别名对故障覆盖率影响较小（小于2％），并对两类别名的成因做了具体分析；第五，在MC测试及其响应压缩的基础上，本文改进了ARM公司的测试控制器TIC使之适合于MC测试，为了解决MC测试矢量合成问题，本文抽取了MC测试模型，通过固定优先级的MC测试调度模拟将MC矢量合成为ATE矢量，并模拟出了总的MC测试时间。

The structure of this article is as follows: Firstly, the background of this article is stated in exordia and the question was raised; chapter one stated cash flow management theory and transnational corporations' cash flow management characters; chapter two introduced general cash flow management technical and method; chapter three analysis cash flow management situation of Chinese transnational corporations; chapter four take VW as an example to expatiate company situation and the impact to cash flow management by the organization of the company, the goal of cash flow management and financing strategy, then introduce the cash flow forecast module, at last analysis the experience and disadvantage of VW's cash flow management; Chapter five give some suggestions to Chinese local transnational corporations for cash flow management including: using proper cash flow management technical and establish scientific process, ect.; the last part is the conclusion This article took VW's cash flow management as an example to descried transnational corporation cash flow management theory and practical issues, but some techniques can only be used in some country where can exchange currency freely; it can not be practical in some foreign exchange administration countries including China, such kind of cash flow module still under discussion based on theory.

本文结构如下：首先在绪言部分简述了选题背景，提出了问题；之后，第一章陈述了现金流管理理论和跨国公司现金流管理的特点；第二章评述了国际常见的现金流管理技术和方法；第三章分析了中国跨国公司的现金流管理现状；第四章详细阐述了VW公司现金流管理的实例，包括公司的发展及组织架构设置对现金流管理的影响，公司现金流管理的目标、筹资策略等，重点介绍了VW公司的现金流预测模型，最后分析了VW公司现金流管理的经验和不足；第五章详细阐述了对中国跨国公司现金流管理的建议，包括应用适合的现金流管理技术及建立科学的现金流管理流程等；最后在结论部分对该文做了总结。

This article mainly discuss the state of the art of the Koreanischer film and why the Koreanischer film develops rapidly and become an industrialization.Firstly,the reform of culture give Koreanischer film an liberal producing room ,such as film classification system, Cree quota and film promoting committee and film assistant system. Secondly, government has invested much money, cooperated with other countries and hold international film festivals. Thirdly, Koreanischer film producers work hardly and the audiences love their film very much. Frothily, sophisticated publish system.

文章主要讨论了在韩国电影的发展现状，分析了韩国电影迅速崛起并形成产业化的原因，第一是文化制度的改革让韩国电影获得了更为自由的创作空间，其中包括电影分级制度的确立、电影配额制度的推动、电影振兴委员会的成立和电影辅助金的设立；第二是政府加大了资金投入力度，积极参与国际合作并充分利用本土举办的国际电影节来打造文化输入平台；第三是韩国电影制作人奋发图强的努力和韩国观众高涨的爱国热情；第四是完善的发行体系；第五是注重对民族文化精神内核的挖潜。

Referring to footnote 9 to Article 3 and to Article 4.1, the Panel on Mexico - Corn Syrup stated:"These two provisions inescapably require the conclusion that the domestic industry with respect to which injury is considered and determined must be the domestic industry defined in accordance with Article 4.1".

关于对第三条和第四条第一款的脚注九，在Mexico-Corn Syrup案中的专家组认为：这两条规定都不可避免的要求这样的结论，这个结论是国内产业损害的考虑和确定必须是与第四条一致的确定的国内产业。

He put forwards that the article 4 of crime of L/C fraud in Chinese Criminal Law isn"t in compliance with the principle of penalty according to criminal law, and it will destroy L/C system. The principles of fairness, honest and credibility and prohibition of civil right abuse in General Rules of Civil Law have the feature of indetermination. The litigation of civil right attached to criminal procedure and litigation property save in the Code of Criminal Procedure, in view of their imperfection, cause the repeating capital frozen by police bureau, procuratorate and court. In view of low requirement of civil litigation capital save in Civil Procedure law, the frequent capital frozen happens all the time. Summary of Panel Discussion Concerning Chinese Coastal Area"s Economic and Judicial Work, owing to its low status and evidence"s inexplicitness of issuing ban, results in judger"s unrestrained jurisdiction power. Therefore, this author concludes that the characteristics of fragmentsand imperfection of Chinese L/C laws are disadvantageous to the perfection of the L/C legislation system ,and can not instruct judges to try the cases of L/C fraud effectively.

由于《美国统一商法典》的第五章关于信用证欺诈的规定相对我国法律而言比较完善，笔者在本文对其也作了论述，以期对我国未来的立法有所启示；第三部分主要分析了我国目前的有关信用证欺诈的规定，并指出《刑法》的有关信用证诈骗罪的规定的第4款不符合罪刑法定的要求，它对信用证的运行机制有极强的破坏性；《民法通则》中与信用证欺诈有关的公平、诚实信用、禁止权利滥用原则有其适用时的不确定性；《刑事诉讼法》关于刑事附带民事及诉讼保全的规定，由于规定的不完善，导致公、检、法等各机关对信用证的重复冻结；由于《民事诉讼法》对财产保全的条件要求过低，导致实践中信用证冻结频繁发生；《会谈纪要》由于其效力低和对发布禁令要求的证据并不明确，导致实践中法官的自由裁量权无限扩大。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。