In the light of management accounting positive studying has more theoretical value than normative studying in explaining and foretelling management accounting practice .

从管理会计的角度来看，实证研究比规范研究在解释和预测管理会计实践方面更具有 理论 价值。

The combination of the literature service of the sports college library with Olympic Games services of the Olympic library not only has practical significance but also has theoretical value .

体育院校图书馆在奥运会图书馆的体育信息文化传播中具有专业优势，其与奥运会图书馆的奥运会服务工作相结合，不仅具有实践意义，而且具有 理论 价值。

As China 's exploration market is about to open quotation it is of great theoretical value and practical significance to study the risk and control of adventure investment .

在我国创业市场即将开盘之际，研究风险投资业的风险及其控制具有较高 理论 价值和现实意义。

In this paper the formulae of theoretical value of surface and cubic tide at ground surface and the harmonic analysis formulae are derived .

本文给出了计算面应变和体应变的固体潮 理论 值和调和分析公式。

Once these management systems are put into practice good results showing theoretical value innovation and real effectiveness could be obtained .

该管理方法应用于港口经营活动中，取得较好效果，具有 理论 性、规律性、创新性和实效性的特点。

Besides theoretical value it can also be the benchmark solution to promote the development of computational thermoacoustics .

热声学是一门较新的学科，其 理论 与实验研究尚在蓬勃发展中，已知的代数显式解析解很少。

In this situation of shortage of welfare inputs researching on socialization of child welfare institution has a highly theoretical value and practical significance .

在国家投入不足的情况下，研究儿童福利机构的社会化问题能够更好提升孤儿的福利水平，具有较高的 理论 价值与现实意义。

The film suspense theory of the philosopher Carrol is of great theoretical value and significance .

卡罗尔所提出的电影悬念理论，有着重要的 理论 价值与意义。

To thoroughly investigate the theoretical foundation and the core content of ancient Chinese officials ideal personality has both theoretical value and practical value .

深入探讨中国古代官吏理想人格的理论基础和核心内容，既具有一定的 理论 价值，又具有一定的现实意义。

The Theoretical Value of Wittgenstein 's Thought of the Unspeakable

维特根斯坦不可说思想的 理论 价值

Marx 's theory on land rent and land price not only has important theoretical value but also has major operation significance .

马克思的地租、地价理论不仅具有重要的 理论 价值，而且具有重要的现实意义。

The establishment of view of edugame essence has an important theoretical value and practical significance in guiding the design and development of edugame .

教育游戏本质观的确立，对指导教育游戏的设计和开发具有重要的 理论和现实意义。

These results provide a new way for the simulation of transducer pulse fields and are also of theoretical value for the improvements of the ratio of flaw detection and the accuracy of flaw evaluation .

研究结果为仿真换能器脉冲声场提供了一种新方法，同时为提高超声检测的缺陷检出率和缺陷评价的准确性提供了 理论 依据。

The measured dye content was compared with the theoretical value from the formulation .

测定的染料含量与配方设计的 理论 值相比较。

The theoretical value of the pile-soil stress ratios and the differential settlement between piles and soil are close to the observed ones .

桩土应力比和桩土差异沉降 理论 计算 值与工程实例实测值对应较好。

The results of this paper can be cumulative in future research and have the theoretical value and practical meaning for human resource policy .

进而为企业在制定人力资源政策时有意识地引导员工产生有利于提升组织 绩效的行为，提供 理论与实践模型。

The results obtained with this method agree with the theoretical value .

用该法测定出的结果与 理论 值相符合。

So it has important practical meaning and theoretical value for us to study Mozi 's thought and wisdom to construct socialist harmonious society .

学习借鉴墨子的公平正义思想和智慧，对于我们今天构建社会义主义和谐社会，具有重要的实践意义和 理论 价值。

In other words it is the volatility that given a particular pricing model yields a theoretical value for the option equal to the current market price .

换句话说，给定一个定价模型，该波动性所得到的 理论 价和当前的市场价一致。

Since The Art of War came out study on its military theoretical value its literature value emerged continually .

《孙子兵法》问世以来，对其军事 理论 价值和其语言文学价值的研究成果很多。

The third part of a comprehensive exposition of the relationship between man and nature of contemporary theoretical value .

第三部分全面阐发了马克思人与自然关系 理论的当代 价值。

Whether then or today these ideas composing early theoretical form of socialism with Chinese characteristics still has great theoretical value and practical significance .

无论在当时还是今天，这些思想仍然具有重要的 理论 价值和现实意义，构成了中国特色社会主义的早期理论形态。

So the present method is of theoretical value for studying the active earth pressure on rigid retaining walls .

该方法对刚性挡墙土压力计算具有 理论 价值。

The stochastic approach is initially proved by the agreement of theoretical value with the experimental results .

实验结果初步证实了随机 理论分析的正确性。

The birth of scientific spirit has accelerated the social development significantly and has had important theoretical value and real significance .

科学精神的诞生不但大大加快了社会发展进程，而且对人的全面发展同样具有着重要的 理论 价值和现实意义。

At the same time the analysis of harmonic response and the theoretical value of amplitude have been carried out .

同时对超声振子进行了谐响应分析，得出了超声振子的 理论振幅 值。

The noise model of the difference voltage detecting circuit was established and the theoretical value of minimum noise was calculated .

建立了差压检测电路的噪声模型，计算了噪声 理论 值。

Minority languages are one focus of linguistic research in China whose study has not only special theoretical value but also important practical value .

小语种是中国语言研究的一个重要方面。小语种的研究不仅具有特殊的 理论 价值，而且还有重要的应用价值。

The effects of intermediate principal stress and dilatancy are considered in the unified displacement solution ; so the unified solution obtained has very broadly theoretical value .

位移统一解合理地考虑了中间主应力效应和围岩剪胀特性的影响，具有广泛的 理论 意义。