承担者

• The key innovation in this article is : firstly , from difference between the makers and takers of audit risk , we can get to know the different use of human capital and financial capital of accountant firms . then , we can define the arrangement of residual claim and residual rights of control
  论文的主要创新在于： ( 1 )从审计风险的直接制造者和最终承担者来区分事务所人力资本和非人力资本的作用，初步确定了事务所剩余索取权和剩余控制权的分享安排。
• Re can be further broken down into the activities of fact - finding ( identification of sources of requirements or stake - holders as we will call them in rest of this document ) , information gathering ( getting the “ wish - list ” from all the relevant parties ) and integration ( documenting & refining the “ wish - list ” through repeated analysis until it is self - consistent )
  需求捕获可进一步分为查找需求源（识别需求的提出人或则称之为风险承担者，即产品涉及其利益的人，在该文档其余部分将继续使用风险承担者这个词） ，网罗信息（收集各方面人员的对产品的要求，得到“期望列表” ）和整和（反复分析“期望列表”直到前后一致，得到文档化，提炼后的“期望列表” ）等活动。
• Clearly , multinational corporation is direct force to promote the technology innovation in the world lately . from the process of the international economic development and the multinational corporation ' s development , multinational corporation is not only organizer and undertaker to research and develop the new product and continuously take up technology innovation , but also user and monopolizes of most advanced science technology and production process
  毋庸置疑，跨国公司是当今世界技术创新的直接推动力量，无论从世界经济发展的进程，还是跨国公司自身发展的轨迹看，在现代世界技术经济发展中，跨国公司一直是从事新产品的研究与开发、不断进行技术创新与发展的主要组织者和承担者，也是绝大多数现代先进的科学技术生产工艺的采用者和垄断者。
• As the most important undertaker in physical distribution , china post , in order to offer inexpensive but high - quality logistics services nowadays , needs to think how to make the full use of its advantages and how to intergrade and optimize the three network resources as practicality , information and finance
  中国邮政作为传统物流的重要承担者之一，如何在新形势下充分利用已有优势，进一步整合、优化和充实现有实物、信息、金融三大网络资源，向社会提供适应客户需求的优质、经济、高效的物流服务，是一个亟待解决的重要课题。
• Hla has been the standard structure of distributed simulation system . however , as the primary undertaker of data interaction and network real - time quality in hla system , rti cannot accomplish the transport of certain data types very well , or fails to meet the requirement of real - time transport
  Hla框架已经成为分布式仿真系统结构的标准,然而作为hla系统中数据交互与网络实时性的主要承担者rti却无法很好的完成对某些数据类型的传输,或者说无法满足系统实时性的需求。
• Considering the length of this thesis and the differences between the charter party and the container liner transportation , the first chapter of this thesis , limits the discussion in two circumstances that the goods are not taken delivery of and the consignee refuses to take delivery of the goods at the port of destination in the international container liner transportation . then the thesis sums up the characteristics and causes of this kind of matters , analyses the parties suffering the damages or losses , and points out that the carrier is the most suffered
  本文第一章首先基于篇幅的考虑和租船合同与集装箱班轮运输的区别，以定义的形式将本文的研究范围限定在国际集装箱班轮运输中的目的港无人提领或者收货人拒绝提领到港货物两种情形，总结、归纳了目的港无人提货问题的特征、产生的原因，分析了遭受目的港无人提货损害的当事方，指明在目前目的港无人提货问题中承运人是最大的损害承担者。
• Company has become an important market subject of market economy in motion in the modern society . a host of property ' s circulation relation establishes between company and other market subjects . company becomes debtor by issuing bonds , signing the borrow contracts or purchasing goods and so on
  现代社会，公司已成为市场经济运行中的重要主体。在从事生产经营活动中，公司与其它市场主体发生大量的财产流转关系。公司通过发行债券、签订借贷合同或购买商品等方式成为债务承担者。
• The second is to define which thoughts of the theory are permanent , without changing along with the time , such thoughts , which are unavoidable in persisting in and developing the theory , are as follows : the abstract labor is the only source of the invention of value ; the simple labor and complex labor should be distinguished ; the concept " general worker " should be hold ; the necessary labor determines commodity value ; use value is the deposit of value
  其次，必须明确马克思劳动价值论的哪些内容是不会随时代的变化而变化从而是我们必须坚持的，这些问题也是坚持和发展马克思劳动价值论不能回避的核心问题。文章认为：必须坚持抽象劳动始终是价值的唯一源泉的思想；必须坚持社会必要劳动时间决定商品价值量的思想；必须坚持简单劳动和复杂劳动划分及其相互换算的思想；必须坚持“总体工人”的思想；必须坚持使用价值只是价值物质承担者的思想等等。