同时，我国在电子商务税收领域的研究大部分仍停留在理论阶段。
At the same time, the most research of e-commerce revenue is still in the theoretical stage.
目前对它的研究主要还是停留在理论阶段，存在大量未解决的问题。
The study on it mainly remains at theory stage at present, and a large amount of problems await to solve further.
奥巴马曾说将致力于创造一个无核化的世界，但是这一构想也仅仅停留在理论阶段。
Obama has dedicated himself to a world free of nuclear weapons, but that remains a theoretical target.
国内纳税筹划的研究主要停留在理论阶段，企业具体实践的经验总结不多。
At home, the research on tax planning mainly remains at theory stage, and there is little summary of practical experience.
第二是近代的美学悲剧理论阶段，美学是其理论框架，悲剧性是其研究对象。
The second phase was occupied by modern aesthetic theory of tragedy. Aesthetics is its theoretical framework, and the characteristics of tragedy its object studied.
第一是古代的诗学悲剧理论阶段，诗学是其理论框架，戏剧悲剧是其研究对象。
The ancient poetic tragedy theory arose at the first phase. Poetics is its theoretic framework, and drama tragedy its object studied.
根据实验数据进行复杂函数的拟合，由于计算量大，拟合往往停留在理论阶段。
Fitting functions based on experimental data wasn 't used often before, because the calculation is very difficult.
该理论先后经历了经典竞争力理论阶段、产业结构分析理论阶段、核心竞争力理论阶段。
The theory successively came through three phases of classical competence theory, industrial structure analysis and core competence theory.
第三是现代的文化学悲剧理论阶段，文化学是其理论框架，社会文化中的悲剧事件是其研究对象。
The third phase was characterized with cultural theory of tragedy. Cultural theory is its theoretical framework and those tragedy events in society and culture are its object studied.
从总体上看，我国环境会计还处于基础理论阶段，研究内容缺乏系统性，研究成果尚欠实践指导性。
As a whole, the environmental accountant of our country is still at basic theory stage, the research contents lack systematicness, the research results are still owed practice guidance.
本文所提出的数据业务的设计虽然还只是理论阶段，并未通过实际验证，但对以后数据业务的实现具有一定的借鉴意义。
The research and designs of the Data Service will be very helpful to implement it, though it is not verified yet.
到目前为止，国内对于使用公允价值会计进行利润操纵的研究还比较少，并且由于缺乏数据的原因大部分均停留在理论阶段。
Until now, there is few literature focus on the relationship between fair value and earning manipulation, for the reason of lack of data, most of which stays at the theoretical stage.
大规模的纵向农场，比如图示的"Type O2"设计，仍旧是理论阶段，但一些城市已经表示出将理论变为现实的强烈兴趣。
Large-scale vertical farms, like the "Type O2" design seen here, are still only theoretical, but certain cities have expressed a serious interest in making them a reality.
如果你观察一个四岁的孩子，例如我四岁的女儿，你可能要先研读皮亚杰的认知发展阶段理论，这一理论是我们在课堂上讲过的。
If you observed a four-year-old child, for example, my daughter is 4 years old; you might read up on Piaget's stages of cognitive development we covered those in class.
根据释意派理论，在口译过程中译员必须要经历理解、脱离原语外壳、表达三个阶段。
In terms of the interpretive theory, the interpreter must go through three stages: comprehension, deverbalization and expression.
以利普塞特论文为中心的“现代化理论”经历了三个阶段：上升，下降和复兴。
The "modernization theory", which centers on the Lipset thesis, went through three stages: rise, decline, and revival.
他发现，儿童在不同的年龄拥有不同的行为方式，他根据这一发现提出了阶段理论。
And his discoveries that — they did them in different ways at different ages led to the emergence of the Stage Theory.
她的阶段理论，“正如我们所知道的，迅速地创立了一个美国人如何死亡的模式。”
The "stage theory," as it came to be known, quickly created a paradigm for how Americans die.
她的阶段理论，“正如我们所知道的，迅速地创立了一个美国人如何死亡的模式。
The “stage theory, ” as it came to be known, quickly created a paradigm for how Americans die.
我自己的关于集体自催化系出现的理论的核心思想很简单，涉及到在所谓的“随机图”里的阶段过渡。
The core idea in my own theory of the emergence of collectively autocatalytic sets is simple and involves what is called a phase transition in a "random graph".
第1部分中的理论部分显示了远程调用的不同阶段，得出减少远程调用的数量是提高性能的主要方法。
The theory section in Part 1 showed the different steps of a remote call with the conclusion that reducing the number of remote calls is a main way to improve performance.
科赫博士认为托诺博士的理论仍处于早期阶段。
Dr. Koch considers Dr. Tononi's theory to be still in its infancy.
想象一下，一个语言学家看到一个理论指出，一个字在特定历史阶段的语义，不是影响诗歌意思理解的，唯一因素。
Just imagine a philologist being confronted with the idea that the meaning of words at a certain historical moment isn't the only thing that matters in understanding the meaning of a poem.
当应用程序被CAI应用程序purger完全删除时，可以延迟的活动—理论上是耗时活动—在这个阶段被移动。
Actions that can be delayed — ideally the time-consuming ones — are moved in the phases when the application is finally deleted by the CAI application purger.
一个Rational统一过程项目在每次迭代中使用项目管理知识体系最佳实践，在全部的四个Rational统一过程阶段(先启、精化、构建、产品化)作为项目管理理论的一部分。
A RUP project USES PMBOK best practices in every iteration, in all four RUP phases (Inception, Elaboration, Construction, and Transition) as part of the project management discipline.
不过，他们也指出，该套理论仍然处于概念化的早期阶段，在他们懂得如何去将它精确化之前，还有很长的一段路要走。
However, they note that the theory is still in the early conceptual stages, and has a long way to go before they know how accurate it is.
然而，为了实现可移植性和可扩展性，理论上我们想要推迟到开发的非常晚的阶段在加入那些细节。
However, in order to achieve portability and extensibility, ideally we would like to defer inclusion of those details to a very late stage in development.
然而，为了实现可移植性和可扩展性，理论上我们想要推迟到开发的非常晚的阶段在加入那些细节。
However, in order to achieve portability and extensibility, ideally we would like to defer inclusion of those details to a very late stage in development.
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