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《建设用地规划许可证》主要规定了用地性质、位置和界限。 ()
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在确定实质性程序的范围时，注册会计师应当考虑评估的认定层次重大错报风险和实施控制测试的结果。注册会计师评估的认定层次的重大错报风险越高，需要实施实质性程序的范围越小。如果对控制测试结果不满意，注册会计师应当考虑扩大实质性程序的范围。()
无论是房地产开发投资还是房地产置业投资，或者是政府管理部门对房地产业实施宏观管理，其决策的关键在于把握房地产市场供求关系的变化规律，而寻找市场变化规律的过程实际上就是市场分析、预测和产品功能定位的过程。 ()
Pushbike Peril
Low speed bicycle crashes can badly injure—or even kill—children if they fall onto the ends of the handlebars (车把). So a team of engineers is redesigning the humble handlebar in a bid to make it safer.
Kristy Arbogast, a bioengineer at the Children's Hospital of Philadelphia in Pennsylvania, began the project with her colleagues after a study of serious abdominal (腹部的) injuries in children in the past 30 years showed that more than a third were ca,used by bicycle accidents. "The task was to identify how the injuries occurred and come up with some countermeasures (对策)", she says.
By interviewing the Children and their parents, Arbogast and her team were able to reconstruct (重建;重构) many of the accidents and identified a common mechanism responsible for serious injures. They discovered that most occur when children hit an obstacle at a slow speed, causing them to topple over. To maintain their balance they turn the handlebars, through 90 degrees — but their momentum (冲力) forces them into the end of the handlebars. The bike then falls over and the other end of the handlebars hits the ground, ramming it into their abdomen.
The solution the group came up with is a handgrip(握柄) fitted with a spring and damping (制动的;减速的,缓冲的) system. The spring absorbs up to 50 percent of the forces transmitted through the handlebars in an impact. The group hopes to commercialize (使商品化) the device, which should add only a few dollars to the cost of a bike. "But our task has been one of education because up until now, bicycle manufacturer were unaware of the problem," says Arbogast.
The team has also approached the US Consumer Product Safety Commission to try to persuade man-ufacturers to adopt the new design. A decision is expected later this year.
According to the passage, some engineers are trying to improve the handlebars because
在影响计算机安全的因素中，员工操作失误属于内部人员道德风险。 ()
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