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“政企校”合作模式下学生税务技能提升的实践探索
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作者 吴颂华 《时代经贸》 2019年第18期92-93,共2页
会计专业是一门强调实践的学科,学生的业务能力必须通过真正的实际操作才能得到有效提升,面向基层岗位的高职院校学生尤其如此。江阴学院经济管理系财经教研室针对学生税收实践能力较弱的问题,实行了旨在提升学生税收实践能力的“政校... 会计专业是一门强调实践的学科,学生的业务能力必须通过真正的实际操作才能得到有效提升,面向基层岗位的高职院校学生尤其如此。江阴学院经济管理系财经教研室针对学生税收实践能力较弱的问题,实行了旨在提升学生税收实践能力的“政校企”合作模式。本文就江阴学院与税务局、企业三方共同合作的“政校企”模式探索进行了简要的总结与梳理。 展开更多
关键词 财税改革 政校企合作 实践探索
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Observation of Stable Marine Boundary Layer by Shipborne Coherent Doppler Lidar and Radiosonde over Yellow Sea
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作者 Xiaochun ZHAI songhua wu +2 位作者 Bingyi LIU Jiaping YIN Hongwei ZHANG 《Journal of Geodesy and Geoinformation Science》 2020年第4期25-40,共16页
Shipborne observations obtained with the coherent Doppler lidar(CDL)and radiosonde during 2014 campaign were used to study the structure of marine boundary layer in the Yellow Sea.Vertical wind profiles corrected for ... Shipborne observations obtained with the coherent Doppler lidar(CDL)and radiosonde during 2014 campaign were used to study the structure of marine boundary layer in the Yellow Sea.Vertical wind profiles corrected for ship motion was used to derive higher-order statistics,showing that motion correction is required and significant for turbulence analysis.During a day with weak mesoscale activity,a complexed three-layer structure system was observed.The lowest layer showed a typical stable boundary layer structure feature.An aerosol layer with abrupt variation in wind speed and relative humidity always appeared at the middle layer,the formation of which may be due to Kelvin-Helmholz instability.The top layer encountered a dramatic change in wind direction,which may result from the warm advection from the Eurasian continent on the basis of backward trajectory analysis.Furthermore,the MABL height in stable regime was derived from potential temperature,CDL signal-to-noise ratio(SNR)and CDL vertical velocity variance,respectively.The stable boundary layer(SBL)height in SBL can be derived from the inversion layer of potential temperature profile,and the mixing height in SBL can be retrieved from the vertical velocity variance gradient method.Neither the SBL height nor the mixing height is in agreement with the height retrieved from CDL SNR gradient method because of different definition and criterion.One of the limitations of SNR gradient method for MABL retrieval is that it is easier to be affected by the lofted decoupled aerosol layer,where the retrieved result is less suitable.Finally,the higher-order vertical velocity statistics within the marine stable boundary layer were investigated and compared with the previous studies,and different turbulence mechanisms have an important effect on the statistics deviation. 展开更多
关键词 coherent Doppler lidar stable marine boundary layer RADIOSONDE turbulence characteristics
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