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As to its legal basis and theoretical basis,controversies exist in practice.

对其法律依据和理论基础，实践中存在不同看法。

Shareholders can get the tax-free exchange they want.acquirer to hold down the issuance of shares, and we likethat. But if it hurts the old owners to utilize shareson a 100% basis, it very likely hurts on a 51% basis.After all, a man is not charmed if a spaniel defaces his

c我们的股票受到低估，而在此项交易我们已尽量避免动用公司股份，但我们仍须给予卖方51%的股票与49%的现金，使得他们得以免税这种论点无异承认买方应尽量少发行新股，我们认同。

The following is the research frame of this dissertation:Chapter one: Introduce background, research significance, research object, research contents and methods of this dissertation; review the history of clusters theoretical research in detail; dissertate main research dynamic status of domestic and international;Chapter two: Through explain theoretical foundation of cluster research, it defines and demarcates clusters, introduces the concept of private enterprises" cluster on this basis, and summarizes current situation of Quanzhou private enterprises" cluster;Chapter three: Propose the concept of cluster competitiveness, collect and analysis those factors which influence cluster competitiveness, and set up an appraisal system of private enterprises" cluster competitiveness;Chapter four: Define developing stages of private enterprises" cluster with clusters" dominance competitiveness, analysis characteristic and law of private enterprises" cluster in different life cycle, give out strategic countermeasures separately which promote cluster competitiveness in different stage;Chapter five: On the basis chapter three and chapter four, propose what we can use cluster strategic planning to promote Quanzhou cluster competitiveness; and recommend thought of cluster strategic planning;Chapter six: Introduce the case of Quanzhou sports shoes cluster, use competitiveness appraise system and life cycle theory for empirical analysis, and put forward detailed countermeasure that can promote cluster competitiveness;Conclusion: Summarize the research of full dissertation, and point out some weaknesses of this dissertation.

本文的研究框架如下：第一章：介绍本文选题的背景、研究意义、研究对象、内容与方法，并详细论述集群理论研究的历史回顾及当前国内外主要研究动态；第二章：通过阐述产业集群研究的理论基础，定义及界定产业集群，在此基础上引入民营企业产业集群的概念，并归纳总结了泉州市民营企业产业集群的现状；第三章：提出产业集群竞争力的概念，对影响集群竞争力的因素进行分析，初步建立一套民营企业产业集群竞争力的评价体系；第四章：应用集群显性竞争力来界定民营企业产业集群发展的生命周期阶段，并分析民营企业产业集群在各个不同生命周期阶段呈现的特征及规律，分别给出在不同阶段提升集群竞争力的战略对策；第五章：在第三、四章的基础上提出应用产业集群战略规划来提升泉州民营企业产业集群的竞争力，并介绍了集群战略规划的思路；第六章：引入泉州运动鞋产业集群的案例，应用本文构建的集群竞争力评价体系及生命周期理论进行实证分析，并提出提升该集群竞争力的详细对策；结论：总结全文的研究，并指出本论文研究的一些不足之处。

But that the secular basis detaches itself from itself and establishes itself as an independent realm in the clouds can only be explained by the cleavages and self-contradictions within this secular basis.

但是世俗的基础分裂了自身把自身确立为一个独立的在云中的王国这只能够在这个世俗的基础的分裂和自我矛盾中解释。

In view of this, the paper has systematically hackled and creatively studied the theoretical basis of financial governance efficiency, such as the contractual theory of the firm, enterprise competence theory, financial rights theory, corporate governance theory, and game theory, which can partially make up for the defects of the study of the theoretical basis of financial governance efficiency, and will bring much better ideas into the subsequent studying.

有鉴于此，本文较为系统地梳理和创造性地研究了财务治理效率的企业契约理论、企业能力理论、财权理论、公司治理理论以及博弈论等理论基础，部分弥补了财务治理效率理论基础研究非常薄弱的缺憾，也必将对该领域的后续研究起到抛砖引玉的作用。

In Chapter 1, it discusses the origin of the money and its economic function on the basis of critique results of Marxist Political Economy, generally explained the money"s social function on the basis of discussion of money"s economic functions and pointed out the possibility of money intermediating social life in traditional society although many restrictions still exist and make some areas inaccessible for money.

第一章以马克思主义政治经济学批判的成果为基础，概括性地讨论了货币的产生及其经济功能，在货币经济职能探讨的基础上阐释了货币的一般社会功能，同时指明了传统社会中货币虽然具有全面中介社会生活的可能性，但由于多方面的限制还存在许多禁区是货币不能进入的。

On the basis of the rational analysis of the traditional Chinese morality profit conception which means morality overweighs profit and seeking profit by moral means , and on the basis of analyzing the modern menaing of the morality profit conception , the reasons of the corrupted phenomena are analysed and the enlightment of the traditional morality profit conception to the development of the modern athletic sports is expounded .

等一些&黑色现象&。本文在对中华传统伦理义利观&以义为上，以义导利&的基本思想进行理性分析，对其赋予的现代意义进行探析的基础上，分析了&黑色现象&产生的原因，论述了传统伦理义利观对现代竞技体育事业发展的启示。

Student of junior high school of in relief city of purpose understanding Fen overweights, fat reach bodily form state, be specific aim begin healthy education, executive nutrition interpose provides scientific basis, the job of school health care that the area also lags behind relatively for economy in the meantime and nutrition promote the basis that provides science.

概要： 目的了解汾阳市初中学生超重、肥胖及体型状况，为针对性的开展健康教育，实施营养干预提供科学依据，同时也为经济相对落后地区的学校保健工作和营养促进提供科学的依据。

The paper reviews the development in the analytical theory of mechanical behavior of composites, pointing out the problems existed, presenting creatively the concept of yarn state, solving the descriptive problem of perform structure of any woven composites and laying the foundation for predetermining the elastic behavior of 3-d woven composites with computer. On the basis of yarn state, the relative cross section deformation theory is introduced, the yarn cross section deformation is studied, and the experiential formula is described in the paper on the basis of experiment. The crimping state of yarn is studied, the classical "straight warp view"is modified, and the crimp height value of crimped yarn is studied. At the same time, with shrinkage rate sine method, the paper proposes the idea which imitate the shape of crimped yarn. With the third power template curve, the paper describes the microgeometry structure of fabric, finding a brief and precise approach for the calculation of mechanical behavior of composites.

本文回顾了复合材料力学性能分析理论的发展，指出了存在的问题，创造性地提出了纱态概念，解决了任意结构机织复合材料预制件结构表征问题，进而为用计算机预报三维机织复合材料的弹性性能打下了基础；基于纱态概念，提出了相对截面变形理论，研究了纱线截面变形情况，在实验的基础上给出了纱线截变经验公式；研究了纱线屈曲状态，修正了传统的&地经纱直线论&，提出了以纱线缩率研究屈曲峰谷值的思想，同时以三次样条曲线拟合了纱线的卷曲形状，较好地描述了织物的细观几何结构，为复合材料力学性能的计算找到了一条既比较简便又比较精确的途径。

The article uses multiple regression statistics to analyze the past settlement academic achievement, proposes a calculation method that prorates the high school entrance examination results and the results of class sorting examination organized by the school so as to provide the basis for future calculation of the settlement academic achievement, bring it closer to the real student academic level; makes full use of the historical result data of the tests that students participated, traces and analyzes the experience of our students' growth, gives full play to the advantage of small class management mode in the large classes of our school, guides students to actively summarize their own academic achievement so as to search appropriate learning methods suitable for themselves and help them develop good learning psychology quality; In addition this article uses RANK function to analyze the balance of students' terminative academic achievement, uses Radar Chart, combined with the graphic illustration of the median and hundreds' digit to analyze students' terminative academic achievement, on the one hand to guide students to focus on their overall academic development, on the other hand, to provide students with the basis for choosing arts or science subjects during entering senior two of the high school from senior one; the article provides an easy-to-operate EXCEL template to facilitate teachers to gather the information about the diagnostic academic achievement in usual schoolwork and unit tests, so that forms a timely and precise feedback link, thereby facilitating teachers to master timely the learning conditions of the students, and adjust teaching objectives and teaching strategies based on the practical situation of the students, so as to better complete the teaching tasks.

利用多元回归统计分析以往的安置性学业成绩，提出以中考成绩与学校组织分班考试按比例折算的计算方法，为今后的安置性学业成绩计算提供依据，使其更接近学生真实的学业水平；充分利用学生在校参加各次测试的历史成绩数据，跟踪分析学生的学业成长历程，充分发挥我校大班小班化管理模式优势，指导学生对自我学业成就进行积极归因，寻找适合自己的学习方法，从而帮助学生形成良好的学习心理品质；利用RANK函数分析学生终结性学业成绩的均衡性，利用雷达图，结合中位数和百位数图示化分析学生终结性学业成绩，一方面引导学生关注自身全面的学业发展，另一方面，为学生在高一升高二文理分科时提供选择依据；提供操作简单的EXCEL模板，方便教师收集平时作业或单元测验中的诊断性学业成绩信息，使教学反馈环节及时精细，有利于任课教师及时了解学生的学习状况，根据学生实际情况调整教学目标和教学策略，从而更好地完成教学任务。

I was just taking her hand, to help her out of a car, and I knew it.

我只是握着她的手，扶她下车，但我知道这一切。

China and South Korea have excoriated Japan over its approval of new school books which they say whitewash the atrocities committed during Japanese occupation, and anti-Japanese protests have been held in Chinese cities. The lingering bitterness over Japan's past imperialism still threatens to mar relations between the big East Asian powers

中国和韩国强烈谴责日本通过新的中学历史教科书，他们认为这一教科书掩盖了日本在其占领期间所犯下的残酷暴行，反日抗议活动在中国数座城市发生，历史上日本帝国主义制造的痛楚无法被忘却，这有可能破坏东亚强国间的关系。