可在上述装运日期后十五天内在中国议付有效 Terms of payment y100% Confirmed, Irrevocable, Transferable, Divisible and without Recourse Letter of Credit to be available by sight draft and to remain valid for negotiation in China until the 15th day after the aforesaid time of shipment

Learning Objectives Explain the conditions that must exist for an item to be excluded from gross income Determine whether an item is income Decide whether specific exclusions are available Understand employment-related- fringe benefit exclusion items

Lecture 4 Sustainable Development The concept of Resource Hunker(1964) pointed out that a resource can no longer be conceived as a tangible object; but a functional relationship that exists between man's wants

Boundary layer(边界层) Although frictional effects in slightly viscous fluid are indeed present, they are confined to a thin layer near the surface of the body, and the rest of the flow can be considered inviscid. (1904, Prandt/)

Second Edition The first edition of PRACTICAL DEHYDRATION published in 1971, was written primarily for the practical dehydrator, rather than for the chemist or theorist, whose interest in the industry might be more abstract or purely scientific

The food manufacturing industry, in general, has always been a highly competitive business but no branch of it is more so than dehydration. Profitability hinges on so many factors, some of which are outside the manufacturer's control. One of the main hazards in this context is that of climate. Total solids in raw materials are the key to a viable operation, and, if these are low, due to wet growing conditions, the plant throughput is going to be seriously reduced

Air drying of vegetables is still the most widely used method and there are several options open to the dehydrator as to the type of dryer that can be used for this purpose. In the early days of the industry, tunnel and stove dryers were in general use. Designs varied widely but all of them involved the use of shallow trays upon which the material for drying was spread to a depth of 25-40mm. The tray loading and unloading involved a fairly high labour content but

Tomato powder is much in demand by dehydrated soup manufacturers, and is now produced in many countries where tomatoes are an indigenous outdoor crop. The heavy cropping Italian plum tomato is ideal for drying down to powder, and this is grown in most areas with a 'Mediterranean- type' climate. Tomatoes have a very low solids content-not more than 6 percent- and dehydration must be preceded by evaporating the pulped

The location of the dehydration factory must be considered very carefully, because, whereas at one time proximity to the source of raw materials was of paramount importance, availability of an adequate labour force and the provision for effluent disposal will, perhaps, constitute a more pressing requirement. A rural environment is obviously better than a location in a highly industrialised area, because the operation involves the utilisation of a considerable amount

II. 19. This rule can be used for all integers, both positive and negative. 27. Impedance in an ac circuit plays the same role that resistance does in a dc circuit. 28. Two parallel wires a distance of apart carry the current i