Multi level management must be introduced into the trial universities to manage the high and low level sports teams with different aims.
“试办”高校对具有不同目标的高、低水平的运动队必须实施分层的管理；
They compare this situation to the time when developers had to seemingly write operating system level code to handle "multi-tasking" or "virtual memory management".
他们将这种情形比作开发者似乎不得不要书写操作系统级别代码来处理“多任务”或“虚拟内存管理”的时代。
The article believes that the assumption of management accounting is a multi-level systems theory, including basic assumption, derivative assumption and concrete assumption.
本文认为，管理会计假设是一个多层次性的系统理论，包括基本假设、衍生假设和具体假设。
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