Where a person is liable for damage done by an auxiliary under article 9 : 101 he is to be treated as bearing the entire share of the responsibility attributable to the auxiliary for the purposes of contribution between him and any tortfeasor other than the auxiliary 根据第9 ： 101条对辅助者引起的损害承担责任的人，在他和除他的辅助者之外的其他侵权行为人的责任分配关系上，应当被认为承担其辅助者全部责任份额。
But there also exists big problems in the area of income distribution , the biggest being that income gap problem growing steady , which has affected the reproduction of national economy and has aroused a universal discontent 其中，分配环节涉及面更加广泛，它不仅会影响到经济领域，而且也会影响到社会的安定和政权的稳固。因此，居民收入差距问题作为分配关系的一个重要反映，始终是一个关系到经济发展社会稳定的重大问题。
The concept of social security law is based on the society to disturb the distribution relationship . its foundation is distribution righteous . through the adjustment to the social unfairness , the social just and righteous is to be achieved and civil living right is to be protected 社会保障法的理念是基于社会本位而对分配关系进行干预，以分配正义为基础，通过对社会不公的矫正，使社会达到公平和正义，保障公民生存权。
The treasury management system is a part of fiscal administration . since reform and opening policy carried out , a series of reform of finance and tax system have put emphasis on regulating the relation of distribution , but has not performed regulation on budget management system 财政国库管理制度是整个财政管理的有机组成部分，改革开放以来，我国财税体制进行了一系列改革，重点是调整收入分配关系，基本未对预算执行管理制度进行大的调整。
The thesis consider that performance is the result of many factors act synthetically . there are complex and dynamic mutual action among the factors . the independed appraisal quotas and simple relation of distribute proportion is one of the primary reasons that effect on the reliability and validity of pa 本文分别从绩效考核的理论基础、指标体系的确定、考核方法等几个方面进行了论述和分析，认为绩效是多因素综合作用的结果，因素之间又存在着复杂的、动态的相互作用关系，而非目前的绩效考核体系中考核指标独立和简单的权重分配关系，这个问题是影响考核的信度和效度的主要原因之一。
This dissertation is aiming to obtain something good to develop and improve our taxation legal system , with the comparison of the two tax law of the two nations , which is more significant for our china , which has short history of the legal system of taxation . it consists five parts . in the former four parts , it offers the comparative research of the two nations in building taxation law , tax administration system , taxation system , distribution via taxation respectively 本论文正文共分五个部分，第一部分从模式和内容方面对中美税收法律建设进行比较；第二部分对两国税收法制作用下的税收管理体制进行比较，主要从管理机构、征管模式、分税制进行比较；第三部分对中美税制进行比较，主要在税制结构、税负以及税种结构；第四部分中美税收分配关系比较，主要从其作用结果比较，对三种主要的税法予以比较。
In view of improving the efficiency of fertilizer , we paid more attention to the effect of water dynamic process and strength on nutrient availability . in this research , by model test , four kinds of agricultural soils were studied , concerning about the effect of drying - wetting alternation and temperature on potassium availability , ions " diffusion in soils under different levels of water content , and the distribution coefficient of potassium between solution and soil phases 因此，本研究通过室内模拟土壤水分的动态变化，对水分变化的过程(干湿交替不断进行)和变化强度对养分有效性的影响，不同水势状态下养分离子在固、液相间的分配关系，以及不同水分条件下养分的扩散迁移规律等方面进行了探讨。
This is helpful for moving a company especially foreign trade enterprise deepens the reform , enthusiasm that increases export ; be helpful for adjusting export trade structure , stimulative industry structure to optimize upgrade , improve exit beneficial result ; be helpful for eliminating the risk hidden danger that finance and economy run , alleviate national financial pressure ; be helpful for reasonable adjust in the center of with place , coastal allocate a relation with the income between inland , bring into play in the center of develop two export trade , enthusiasm that strengthen drawback management with the place ; be helpful for promoting foreign trade and economy to last fast health develops 这有利于调动企业非凡是外贸企业深化改革、增加出口的积极性；有利于调整出口贸易结构、促进产业结构优化升级，提高出口效益；有利于消除财政和经济运行的风险隐患，缓解国家财政的压力；有利于合理调整中心与地方、沿海与内地之间的收入分配关系，调动中心和地方发展出口贸易、加强退税治理的两个积极性；有利于促进外贸和经济持续快速健康发展。
