The comprehensive arrangement has broadened the coverage of income by adding income from immovable property , associated enterprises , dividends , interest , royalties , capital gains , pensions and government services , etc . at the same time , provisions commonly found in comprehensive avoidance of double taxation agreement have been included , such as articles on non - discrimination and exchange of information 全面性安排扩阔了收入的涵盖面，加入不动产所得联属企业股息利息特许权使用费财产收益退休金政府服务等。与此同时，全面性安排亦加入了一般避免双重徵税协议常见的条文，例如无差别待遇信息交换等。
This years internship programme covered a wide spectrum of industries , including medical services , logistics , property management consultancy and agency services , accountancy , auditing , media , information technology , insurance , banking , telecommunications , energy , tourism , trading and promotion 今年实习工作的种类涵盖面甚广。学生参与实习的行业包括医疗服务、物流业、物业管理顾问与代理、会计、审计、传媒、资讯科技、保险、银行、电讯、能源、旅游、贸易推广等。
In this article , there are three distinct characters as following : first , it includes not only the basic theory of the post business and techniques , but also wide side system knowledge of the post network , equipments and management . second , it combines the post practicality and is a brief and useful book with guidance . third , it includes a wide knowledge about techniques such as hardware , network , developing tools , database and etc 本文有三个显著的特点：一是内容不仅汇集了邮政业务和技术方面的基础理论，而且还涉及邮政网络、设备、经营和管理方面的知识，涵盖面广，系统性强；二是紧密结合邮政工作实际，简明实用，具有一定的指导性；三是技术知识全面，涵盖了硬件、网络、开发工具、数据库等。
With the rapid development of the high - tech industry , the trade secret become the new comer of the intellectual property family , which is different from the traditional intellectual property such as copyright , patent , trade marks . the most prominent trait of trade secret is its secrecy ; other obvious traits that include wide coverage and sliding development are according to the special requirement of the rapid development and growth of the high - tech industry . at modern time , developed countries , which are good at the high - tech industry almost , protect the trade secret by law on different degree and reinforce the protection of law in order to protect their own high - tech industry as well as to maintain the economic competition “商业秘密”做为智慧资产的新成员,是随着高新技术产业急速发展下应运而生的一种智慧财产权,不同于一般传统知识产权如专利、著作权与商标,商业秘密是以保密性做为其最显著的法律特征,而其拥有的涵盖面强、可扩充性与极大的弹性发展等特性,更是具备现代高新技术产业急速发展与成长的特殊要求,是以目前以高新技术产业见长的经济发达国家均对商业秘密的保护有不同程度的法律规范,并不时强化商业秘密保护法规的力度,主要是在保护本国高新技术产业的同时,能得以维持国家经济竞争力。
In terms of routine , it includes teacher administration , education and instruction , position , praise & punishment and advanced studies , etc . in terms of staff , it includes headmaster , teacher in charge of a class , general state teacher and min - ban teacher , etc . this content not only reveal the historical outlook of the construction of laws and regulations on primary and middle school teachers , but also provides authoritative legislation foundation and guarantee for various period primary and middle school teachers work 中小学教师法规的内容涵盖面很广，从事务纬度而言，包括教师的管理、教育教学、地位奖惩和进修培训等；从人员纬度而言，包括校长、班主任、普通公办教师和民办教师等。这些内容不仅多方面展现了中小学教师法规建设的历史面貌，而且为各个时期的中小学教师工作提供了权威性的法律依据和保障。
