one-third rule 中文意思是什麼
one-third rule
解釋
攤付三分之一的規定-
Firstly, some basic concepts are not clear, such as what is the status of the company under liquidation, how to define the action of the industrial - commercial authority ' s invalidation of the license of the company, whether or not the share holders can sue to disincorporate the company, is it legal to dissolve a company without liquidation, what is special liquidation, under what situation will a company be obliged to disincorporate, who will be responsible for liquidation after the dis incorporation, etc. secondly, some primary legislative principles about disincorporation and liquidation that are adopted in foreign countries are not established in china, such as a company must be liquidated before disincorporation except for acquisition, the company remains valid during the liquidation until it finishes the invalidation registration, an ordinary liquidation must be replaced by a special liquidation under the instruction of the court when there is an impediment or a fraud, the company should apply to the court for bankruptcy when it is found that its debt is over its asset during the liquidation, the number of people execute liquidation can be several or just one, companies applied for annulment shall be judged by the court and must be liquidated, etc. thirdly, china does n ' t have some of the fundamental rules that are specified in the laws of foreign countries, such as the rule of disincorporation registration, the rule that the company should sue to let the court judge for disincorporation if there is a deadlock between share holders, the rule of credit trade - off in special liquidation, the rule that people who execute the liquidation are jointly responsible for compensating the loss of the third party caused by their activities that are illegal or vicious, the rule of special liquidation, the rule of the representation of the people who execute the liquidation, the rule of the court supervising the liquidation in an inactive way, the rule of how long the accounts and documents should be kept after disincorporation, etc. because of the lack in research and legislation, the system for companies leaving the market is highly disorganized, which harmed the interest of the creditors and relevant people, increased the risk of market exchange, damaged the order of the market economy and the ethic of doing business, wasted the resources of the society, and impaired the authority and seriousness of the law
再次，國外立法上的一些基本制度我國沒有，如解散登記制度，股東出現僵局訴請法院判決解散制度，特別清算中的債權協定製度，清算人因違法或惡意對第三人承擔連帶賠償責任制度，司法特別清算制度，清算人的代表性制度，法院消極監督清算制度，帳薄及文件在公司解散后保存法定期限制度等。由於理論研究和立法的不足，造成了我國公司法人退出市場機制的嚴重混亂，損害了債權人和利害關系人的利益，增加了市場主體交易不安全感，破壞了市場經濟秩序和商業道德，浪費了社會資源，削弱了法律的權威性和嚴肅性。文章認為，完善我國公司解散和清算制度，應借鑒和引進發達國家的法學理論和法律制度，統一我國有關解散和清算立法，在基本概念、基本原則、基本制度、基本程序諸方面進行統一規范，填補立法空白，創設法院解散公司制度，廢除行政特別清算制度代之以司法特別清算制度，健全和嚴格違反清算規定的法律責任制度（包括民事責任，刑事責任，行政責任，改變現行行政處罰范圍偏廣，民事賠償范圍偏窄，刑事追究空白太多的不協調狀況） ，從而構築起科學的公司解散和清算制度，使之符合我國經濟生活的客觀需求，符合市場經濟發展的基本方向，並與國外立法通例趨同。 -
Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt
第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即：其一，在確定農業稅上，計稅依據不科學、稅率偏高、相關法律規范缺失，無法平等保護農民的合法權益；其二，在農村稅收的徵收上，缺乏行之有效的法律監督和運行機制，尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三，稅費改革凸顯農民之間、農村之間的負擔不均，使納稅主體的權利義務失衡，有悖稅負均衡的法律原則;其四，由於稅收法定主義沒有得到有效貫徹，規制農民負擔反彈方面的法律法規缺位，致使農村稅費改革潛伏著農民負擔反彈的風險;其五，稅費改革影響基層組織的財政收支，進而影響鄉村公益事業建設及教育經費的籌措，引發稅外亂收費沉渣泛起，基層財政體製法治化勢在必行;其六，與稅費改革相關的配套法律措施巫待構建，主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題，力圖構築農村稅費改革的法律框架並提出相應對策。 -
In this thesis, based on activity based classification, there are three subjects to be researched, that is, how to build and express cost caculation rules, how to support many caculation methods and how to support more quick and accurate cost caculation. moreover, this thesis lucubrates a flexible cost cacaulation model. this model bases on advanced cost theory - - activity based classification, and it includes the building of abc ' s cost caculation model, the receptions " automatical accumulattion and transformation rules, the storage and use motivating causes rules, the diverse cost distribution and supporting many cost caculation methods. besides, the model brings forward rules about cost information transformation and accumulattion, rules about keeping business records, rules about motivating causes ’ accumulattion, rules about cost distribution and formula language. what ’ s more, it builds a rule engine, and all of these make this model meet enterprises ’ demand for using many cost caculation methods, and then simplify operators ’ operation. also, it can realize cost accumulated more accuratly, keeping business records more promptly and cost analysed more intensively, and then give supports to enterprises ’ further decision with related data. in the third chapter, it expounds the design and realization of this flexible cost cacaulation management system, and use one model case to validate its legitimacy, which explains that with j2ee technology and mvc design pattern, this system has good features of reuse and adaptability. at last, it introduces its application in china resource alcohol co., ltd
本文以作業成本法為理論基點，圍繞著如何建立成本核算規則並給予表達、如何支持多種成本核算方法以及如何提供更為快捷、精確的成本核算等三大主題展開深入的研究，並建立了多適應性成本核算模型。該模型以先進的成本核算方法作業成本法為理論基礎，涵蓋了從作業成本核算模型的建立到成本單據自動歸集轉換等規則的提取，從動因量存儲使用等規則的建立到成本多樣化分配以及支持多種成本計算方法等全部內容。在對成本核算規則進行分析和表達的基礎上，該模型提出了基於作業成本法的成本信息轉換存儲規則、記賬規則、動因量歸集規則、分配規則以及計算公式語言，並建立了基於這些規則的規則引擎，從而使得該模型能夠滿足企業多種成本計算方法的需求，簡化了企業人員的操作過程，並且實現了更為準確的成本歸集，更為迅速的成本制單，以及更為細化的成本分析，為企業的進一步決策提供了有力的數據支持。 -
As iso9000 system evolved in different historical period, the first edition ( 1987 ), the second edition ( 1994 ) and the latest one, the third edition ( 2000 ) of that were constantly updated and upgraded. the latest edition of 1s09000 system not only fully embodied the eight principles of quality management, which were generally recognized and accepted by quality control circles in the world, with the china ' s successfully admission to wto membership, as an evaluating rule to measure the level of an enterprise quality management, iso9000 system under constant evolution for excellence will surely give an impulse to enterprise to perfect their quality strategy so as to satisfy the need of market under the new situation. only by equipping proper concept of quality value and quality culture, develop quality strateg ) suitable to new market rule and international economy situation, our enterprise can elevate the comprehensive competitive strength by continuously quality improvement, that will pave a way for enterprises in 21s1 century to survive permanently
隨著iso9000系列標準在不同歷史時期的演變，第一版（ 1987年） 、第二版（ 1994年）及最新的第三版（ 2000版）的iso9000系列標準得到不斷修訂和調整，最新版的iso9000標準充分體現了當今世界上質量界最普遍接受和認同的質量管理八項原則，隨著2001年12月我國加入wto的契機， iso9000系列標準作為企業質量管理水平的評價準則，它的不斷進化必然促使企業不斷調整質量戰略來滿足新形勢下的市場要求，只有建立正確的質量價值觀並注重培育企業的質量文化，制訂適應于新的市場運作規則利國際市場環境的質量戰略，才能使我國企業通過不斷提高質量管理的水平，來提升企業的綜合競爭實力，這已成為二十一世紀企業的長久生存之道。 -
The legislative bases are as follows : the first, enterprise - combining and counter - monopoly rule should accord with the reality of one ’ s own country ; the second, the legislation of enterprise - combining rule gives closer contact to social economic developing level at that time and changes of times than traditional laws such as civil law, criminal law and constitution ; the third, enterprise - combining and counter - monopoly rule and law should be means of economic analysis. in the third part, the author puts forward the theory of competition tort, which is regarded as the essence of enterprise - combining and counter - monopoly rule, namely, enterprise - combining and counter - monopoly rule is needed precisely because of avoiding the happening of competition tort. in the fourth part, combining with chinese reality and directed by legislative bases and essence theory of enterprise - combining and counter - monopoly rule, the author analyzes the maintenance standard of enterprise - combining and counter - monopoly rule
本文第一部分對企業合併反壟斷規制的基礎理論的若干概念進行明晰並闡述筆者對這些概念的理解;第二部分對西方發達國家立法和實踐進行比較，得出企業合併反壟斷法的立法依據，即: 1 、企業合併反壟斷規制必須要符合本國的實際情況， 2 、企業合併的規制立法較之傳統的法律（如民法、刑法，憲法等）與當時社會經濟發展水平和時代的變遷有著更為緊密的聯系， 3 、企業合併反壟斷規制和立法應當注重經濟分析的方法;第三部分提出了競爭侵權這一理論，並認為競爭侵權是企業合併反壟斷規制的實質:即正是為了防止競爭侵權的發生，才需要企業合併的反壟斷規制;第四部分是在企業合併反壟斷規制立法依據和實質理論的指導下，並結合我國的實際情況對企業合併反壟斷規制的認定標準進行分析。 -
It is a divided island, the northern part of one and a half million people remains under british rule, the rest forms the independent republic of ireland and although i am a native of the north, i am privileged and proud to be president of ireland, president of a country which has in living memory transformed itself from a third world economy into a successful first world economy
她是一個獨立的島嶼，其北部的一百五十萬居民是英國所屬的北愛爾蘭，其餘部分構成了獨立的愛爾蘭共和國。盡管我自己是北愛爾蘭的公民，但是我感到很驕傲也很榮幸能夠成為愛爾蘭的總統，成為一個有著從第三世界國家經濟水平成功轉變為世界一流經濟記憶猶新的經歷的國家的總統。 -
It is divided into three parts. first one defines various kinds of situations, and the relative position between the vessels in these situations. second one describes the rule for preventing collision in various kinds of situations, and utilizes the cartoon to imitate the avoiding action ; third one uses the typical case to imitate and analyze the questions that may appear or occur often in the action for preventing collision
它主要有三個部分內容：一是對各種局面進行定義，並利用動畫模擬各種局面中船舶之間的相對位置；二是說明在各種局面情況下船舶的避讓行動規則，並通過動畫模擬船舶的避讓行動；三是運用典型案例來模擬分析船舶避讓當中可能或常見的問題。 -
The basic rule of apparent partnership is as follow : when a person, who is not a partner, holds out in a certain way as a partner in an existing partnership or with one or more persons not actual partners, he is liable as if he were a partner to the third party who has given credit to the partnership on the faith of such representation
表見合夥的基本規則是：某人雖然不是合伙人，但他的行為使與之交往的第三人認為他是某現存合夥的合伙人或與其他人一起構成合夥，且該第三人基於此認識與該合夥進行了交易，則某人就要象他就是真正的合伙人一樣對該第三人的損失負合伙人的責任。
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