The crime of funds misappropriation belongs to crime of misappropriation. With different legal culture and economic system, the definition of crime of misappropriation is different in every country.

挪用资金罪属挪用犯罪，由于世界各国的法律文化和经济制度的不同，各国对挪用犯罪的规定也不尽相同。

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The Certified Tax Agents is a new agency vocation in China, and the system circumstances of human culture, legal and economic demand the improvement of the system.

我国注册税务师作为刚刚兴起的一个中介行业，其人文环境、法制环境、经济环境要求加快行业立法、明确法定业务、加强行业监管、提高注册税务师整体素质。

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Most certainly these legal-effect campaigns and actions raised awareness about the role that culture plays in economic development.

UNESCO: Intangible Cultural Heritage