It is indicated that development and the commercialization of rare earth containing three way catalysts are advantageous to find a way…

指出开发稀土三元催化剂并使之产业化有利于解决我国严重的环保问题，有利于我国稀土工业向高技术产业转轨。

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Of the three other basis methods, the most advantageous taxwise (and probably the only other one you'll need to know about) is the "specified share" method.

FORBES: Magazine Article