According to the regulation, in the transfer of equity, the unit and the individual shall bear the equity of the enterprise. The land and property ownership of the enterprise shall not be transferred, and the deed tax shall not be levied. In the capital increase spread, to the land, the ownership of the home ownership or as a capital contribution to the enterprise, a deed tax." Whether the method of loading is finite or infinite, when work arrives, decisions should be taken on an order when the work will likely be tackled. This activity is termed sequencing. The priorities given to work in surgery in many cases are dependant on some predefined pair of rules, a few of which are relatively complex. Accounting earnings include only realized gains, and exclude unrealized gains and losses, the economic benefits will be enterprise's operating earnings and are favorable to the same treatment, regardless of whether they have been implemented. Thus, in general, accounting gains are less than economic gains, and the difference is mainly in the interest. Surplus value is created by employing workers in the process of direct production, but it must be transferred to the currency before it can be realized. Whether or not the goods can be sold and sold at what price, profits can be achieved and how much they can be achieved will depend on the specific conditions of supply and demand and market competition. In particular, capital goods of retrieval from the industry capital movement become the commercial capital, specific implementation of commodity value and surplus value function, and accordingly obtain business profits, make the relationship more complicated and more likely to cause mystification. In the process of circulation, some factors restricting the production process, or with, or to the conflict between capital and labor, into between capital and capital, pure relationship between buyers and sellers, and so on, all this will cover the production process with the difference between the circulation process, it is easier to put the cost price as the intrinsic value of the real goods, consider profit higher than the result of the sale of commodity value, the surplus value and commodity value contained in the implementation, in the process of circulation has been reversed expression is created from the sale. Because, the original business profits are exploited by industrial capital in the process of production to the part of the surplus value of transformation of form, but is considered in the process of circulation through the buy low sell high, produce, or paid by consumers upon. And class relations are distorted, business profits are reflect the commercial capitalist through industrial capitalists to hire laborers, the relationship between exploitation and exploitation were buried, and distortion of between capitalist and capitalist and capitalist with pure commodity trading relationship between the consumers. It said the regulations allow agency staff to forgo their right to equal pay with directly employed staff in return for a contract that offers pay between assignments, known as a “Swedish derogation” contract. It said these were “widely abused, as noted by the government commissioned Taylor Review of Modern Working Practises”.