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涉外企业所得税优惠制度改革的若干思考 被引量:2
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作者 乔生 qiao Sheng 《财贸研究》 北大核心 2005年第1期112-115,共4页
我国实施涉外企业所得税优惠制度历时 20余年,其间虽也进行过调整,然优惠的程度不但没有降低,且有提高之势。该优惠制度的积极作用自不待言,但过分的优惠已造成国家财政收入减少,且阻碍了内资企业的发展。本文试图对该优惠制度存在的问... 我国实施涉外企业所得税优惠制度历时 20余年,其间虽也进行过调整,然优惠的程度不但没有降低,且有提高之势。该优惠制度的积极作用自不待言,但过分的优惠已造成国家财政收入减少,且阻碍了内资企业的发展。本文试图对该优惠制度存在的问题及其负面作用进行分析,并提出改革的几点新设想。 展开更多
关键词 优惠 所得税 涉外企业 制度改革 内资企业 国家财政收入 发展 负面作用 阻碍 积极作用
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论国有企业委托代理主体的行为目标与行为取向——兼论国有股权代表制度重构 被引量:1
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作者 谯薇 qiao Wei 《西南民族学院学报(哲学社会科学版)》 北大核心 2002年第9期182-183,277,共2页
现代公司制企业的典型特征是所有权与控制权的分离 ,委托代理理论为解决股东财富最大化目标和代理人自身效用最大化的矛盾提供了思路。而这一理论并不完全适用于中国国有企业 ,本文对国有企业委托代理主体行为目标与行为取向进行分析 。
关键词 国有企业 委托代理主体 行为目标 行为取向 国有资产监管体系 股权代表制度
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Study on an Configuration Framework for Product Family 被引量:3
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作者 董建华 Xiao +2 位作者 Tianyuan qiao Guixiu 《High Technology Letters》 EI CAS 2001年第4期58-62,共5页
In implementing mass customization, how to respond rapidly to customers’ requirements is a key problem. Configuration design is considered effective in early stage of product design. This paper studies a configuratio... In implementing mass customization, how to respond rapidly to customers’ requirements is a key problem. Configuration design is considered effective in early stage of product design. This paper studies a configuration method based on constraints and fuzzy decision for product family. The configuration method is evolved from constraint based product configuration. It employs fuzzy optimum selection in the reasoning process, which can select similar components when customers’ requirements can not be met precisely. In the configurator, product family is represented with GBOM(Generic Bill Of Material) and ACL(Article Characteristic List). Every node of GBOM has an ACL to list all instances of a component family. Constraints are attached to every node, which involves variable definition and constraints definition. In the reasoning process, constraint satisfaction and fuzzy optimum selection interact to search optimum solution. A prototype is developted to demonstrate how to run the configurator. The paper ends with a discussion of advantages, future work of the configuration method. 展开更多
关键词 Mass customization Product family Configuration design CONSTRAINTS Fuzzy decision
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高应力软煤岩巷道锚喷支护技术 被引量:3
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作者 高厚奇 乔中栋 +3 位作者 GAO Hou-qi qiao Zhong-dong 《煤矿开采》 2005年第3期43-44,共2页
介绍了砚北煤矿深部软煤岩巷道支护的技术与经验, 针对巷道地应力高、围岩松软、变形大等特征, 采用高强度锚杆喷射混凝土支护, 配合“目”字形托梁与金属网, 并用锚索补强, 取得了良好的技术经济效果。
关键词 高应力 软煤岩巷道 高强度锚杆 锚喷支护
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Preparation of the N,19-seco Norditerpenoid Alkaloids from Norditerpenoid Alkaloid Yunaconitine
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作者 qiao Hong +3 位作者 CHEN Liang XU 《Chinese Chemical Letters》 SCIE CAS CSCD 2003年第2期147-150,共4页
The synthesis of a new N,19-seco norditerpenoid alkaloid 7 bearing nitro group from yunaconitine 1 as the starting material through a series of steps was described.
关键词 Norditerpenoid alkaloid N 19-seco norditerpenoid alkaloid yunaconitine.
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Ant System Algorithm Research and Its Applications
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作者 汪镭 Wu +2 位作者 Qidi qiao Fei 《High Technology Letters》 EI CAS 2002年第4期91-96,共6页
In this paper, systematic review on Ant System (AS) algorithm research and application is made, and the authors works of introducing As algorithm into continuous space application are summarized. Then the applicabil... In this paper, systematic review on Ant System (AS) algorithm research and application is made, and the authors works of introducing As algorithm into continuous space application are summarized. Then the applicability characters of AS in continuous space optimization problems are also discussed. 展开更多
关键词 ANT system algorithm CONTINUOUS SPACE OPTIMIZATION
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STUDY ON THE ANTIMUTAGENICITY OF ORIDONIN
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作者 ZHANG qiao +2 位作者 YANG Shengli 《癌变.畸变.突变》 CAS CSCD 2001年第4期246-246,共1页
关键词 碎米桠提取物 ORIDONIN 抗突变作用 抗肿瘤活性
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高精度导爆雷管在黑岱沟露天煤矿推广应用
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作者 乔宝元 qiao Bao-yuan 《露天采矿技术》 CAS 2005年第4期19-19,共1页
关键词 高精度导爆雷管 黑岱沟露天煤矿 生产能力 生产规模 爆破量 采装效率 采装成本
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Clinical and Experimental Study on Treatment of Psoriasis Maculata by Leyin (乐银)
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作者 YANG Hong-pu(杨洪浦) +7 位作者 HU Ren-jie(胡人杰) QI Yun(齐云) XU Li-min(徐丽敏) qiao Shu-fang(乔树芳) 《Chinese Journal of Integrative Medicine》 SCIE CAS 2002年第4期256-261,共6页
Objective: To observe the therapeutic effect of Leyin (乐银,LY) in treating psoriasis maculata (PM) and its effects on cellular immunity and vagin al epithelial cell mitosis in experimental mice.Methods: In this cl... Objective: To observe the therapeutic effect of Leyin (乐银,LY) in treating psoriasis maculata (PM) and its effects on cellular immunity and vagin al epithelial cell mitosis in experimental mice.Methods: In this clinical study, 260 out-patients of PM were randomly divided into the observed group ( n =160) and the control group ( n =100), who were treated with oral intake of LY and Yinxieling granule (YXL, 银屑灵冲剂) respectively to observe the therapeutic effect and the adverse reac tion. And a follow-up study was also conducted on them. In the experimental s tudy, delayed allergic model mice were treated with immunosuppressor(cyclophosph amide) and LY separately to observe the effects on their immune function and inh ibition of vaginal epithelial cell proliferation. Results: In the observed group, 8 patients (5%) were cured, 32 (20%) basically cured, 48 (30%) markedly improved, 48 (30%) improved and 24 (15%) unchanged, the total effective rate being 85%, while in the control group, the corresponding numbers were 4, 8 , 14, 38, 36 and 64% respectively, with the comparison of the total effective ra te between the two groups showing significant difference( P <0.01). Adverse r eactions were not found in the study. Experimental study showed that LY could e nhance the immune function of mice and had a certain inhibitory effect on vagina l epithelial cell proliferation. Conclusion: LY could treat PM effectively and shows immune enhan cing and anti-mitosis effect in mice. 展开更多
关键词 Leyin macular psoriasis cellular imm unity MICE
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