公共政策中常提及所谓的「 两界理论 （ two communities theory ），亦即理论与实务中常存在著相当的隔阂，而两界间应致力于消弭之中的差异，寻求融合的可能性。
基于20个网页-相关网页
根据NASA的网站Ask an Astrobilogist(向天体物理学家提问)的说法，2012世界毁灭理论是两种说法的融合，一种来源于苏美尔人，一种来源于玛雅人。
According to NASA's Ask an Astrobiologist website, the theory that the world will end in December 2012 is a conflation of two ideas, one derived from the Sumerians, the other from the Maya.
数学教学模式的研究与实施已成为国内教育界在理论与实践两方面都共同关注的焦点问题。
Mathematics educational model research and the implementation has become the focal point question in the domestic education session which has been paid attention to at the two aspects.
公司治理结构与公司绩效是否有必然的内在联系，以及两者之间是如何相互作用影响的，迄今为止，理论界仍未达成统一的认识。
Up till now, the theoretical circle has not put forward a unified recognition on whether there exists a certain internal link between corporate governance and company performance in a corporation.
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