Therefore, a study of the integration calligraphy teaching and cultivating education in secondary schools is of potential theoretical and practical value.

所以，中学书法教学与养成教育的融合研究具有潜在理论和实践价值。

youdao

The invention has potential theoretical and application values for research on the action mechanism of the alkaline cellulose and the production of the alkaline cellulose preparation;

本发明对研究纤维素酶作用 机理及纤维素酶制剂的生产具有潜在理论和应用价值；

youdao

The University integrates today more than 30 educational and scientific institutions and has accumulated considerable theoretical and practical educational potential and knowledge.

UNESCO: Building the Wealth of Nations

So while this may create an illusion of better theoretical accuracy, in practice it can lead to inconsistent reporting by comparable companies and the potential for increased misstatements.

FORBES: How GAAP Accounting Rules May Be Damaging To Investors