Discussion on the Improvement of Management System of Government＇s Non-tax Revenue

With the establishment of the aim of public finance, the non-tax revenue management causes extensive concern of both academy and government in recent years, around which the policy of fee-to-tax reform and income-expenditure going different ways etc. was launched. How to manage the non-tax revenue, which constitutes an important part of the public revenue, plays an important role in the rationalization of public revenue and the building of the public finance system. This paper uses international experience as reference to analyze the situation of the current non-tax revenue management, and the innovation of non-tax revenue management mode from both theoretical and practical aspects.

BESⅢ飞行时间计数器前端电子学测试系统设计

BESⅢ的TOF前端电子学(Front End Electronic,FEE)共有488个通道,如何快速地测试所有的FEE通道是个亟待解决的问题。本文详细描述一个基于网络互联的虚拟仪器测试系统,利用该系统可以实现对TOFFEE进行测试,较快速地得出FEE的相关指标。

BESⅢ Muon鉴别器前端电子学读出系统

本文介绍了BESⅢ Muon前端电子学读出系统的结构,详细说明了依据菊花链方式的前端板和基于USB的读出板的设计和实现方法。该系统中较多地采用了FPGA技术,极大地降低了系统的复杂程度和建造成本。文章最后介绍了系统的自检方式,并给出了该系统在北京高能物理研究所谱仪大厅内的宇宙线测试结果,论证了系统的可靠性。

江苏省森林资源—环境—经济复合系统可持续发展评价

在可持续发展理论指导下．以江苏省森林资源—环境—经济复合系统(FEES)的良性循环为目标．从森林资源与环境的协调、森林资源与经济的协调、以及环境与经济的协调3个方面综合考虑,构建了反映江苏省FEES可持续发展状况的评价指标体系；在此基础上对江苏省及苏南、苏中和苏北地区的FEES可持续发展状况进行了评价和分析,并用因子分析法对评价结果进行了验证。图1,表2,参6。

BESⅢ TOF前端读出电子学模块测试控制及分析软件系统的设计

为配合BEPC Ⅱ(Beijing Electron Positron Collider,即北京正负电子对撞机)的改造,目前北京谱仪(Beijing Spectrometer,简称BES)正在进行第三期升级改造工程,称为BESⅢ。改造后的BESⅢ将大幅度提高探测器性能。TOF(Time of Flight),即飞行时间计数器,是BESⅢ的重要子系统,其负责时间和电荷测量的前端电子学读出模块(Front End Electronics Module,简称FEE)要求时间分辨率好于25ps,电荷分辨率好于10bit。为了对FEE模块的性能进行测试,保证工程进度和质量,一个完备的测试控制/分析系统的建立是十分必要的。文章将简要论述其中测试控制及分析软件的设计。

用氢氧化物共沉淀法研究热液体系REE(Nb,Ti)_2O_6型矿物的形成机理

作者进行了稀土铌钛氢氧化物共沉淀实验,对共沉淀物及其高温灼烧产物进行了XRD、IR、DTA和Raman研究,结合前人高温高压实验结果以及野外地质事实,提出了热液体系复杂氧化物矿物易解石和黑稀金矿的络合物高温水解、氢氧化物共沉淀、脱水去羟、聚合成核和结晶的成因模式。

高取向碳纳米管薄膜和碳纳米管束薄膜的场发射性质研究

采用热解二茂铁/三聚氰氨混合物方法合成了高取向碳纳米管薄膜和碳纳米管束薄膜。二氧化硅基底上生长的碳纳米管具有一致的外部直径约22 nm和一致的长度约40μm;陶瓷基底上生长的碳纳米管具有变化的外部直径为10～90 nm和不同的长度约20～100μm;合成的纳米管为多壁纯碳管并存在大量的缺陷和石墨断层;高取向碳纳米管薄膜的开启电场为3.9 V/μm,场增强因子为3000;碳纳米管束薄膜的开启电场为2.9 V/μm,场增强因子为5200。

大学学费语义溯源

"fee"最初本义来源于"土地",是教育服务市场价格的货币符号。学费是一种"公平价格",反映了教师维持生活的基本需要,也是大学产生和存在的源泉之一。作为一种劳务性收费,它与教师作为职业劳动者有关,受到教会"免费教育"理念的影响;作为一种行会组织性收费,它与大学收入和支出有关,受到教师薪酬制度等公共政策的影响。大学收取学费的数量和方式,影响到社会各阶层对高等教育服务的选择。对大学学费含义的厘定,不仅有利于明析学费的功能和作用,还有利于我们加深对大学组织性质的理解。

喀斯特山区森林资源-环境-经济复合系统可持续发展评价体系构建——基于农户视角

[JP+1]针对随着工业化、城市化的加速,森林面积、森林蓄积量逐渐减少,使得森林有效供给与社会需求的矛盾日益突出,进一步破环了森林资源-环境-经济复合系统(FEES)结构平衡性的问题。从喀斯特山区FEES可持续发展的必要性、目标、原则和系统构成阐述其内涵,以科学性、可操作性和系统性为原则,结合贵州喀斯特山区禀赋,构建了基于农户视角的喀斯特山区森林资源-环境-经济复合系统可持续发展评价体系,为FEES可持续发展评价提供参考。[JP]

急性脑卒中患者吞咽功能评估的临床研究

目的通过对志愿者及卒中患者VF及FEES的检查对比,对吞咽功能进行全面的评估,并研究通过改变食物黏稠度可以降低患者出现吞咽障碍的概率,从而明确降低吸入肺炎发生的概率。方法通过对50例志愿者及35例卒中吞咽障碍患者VF的检查,并与FEES检查对比。结果①14%志愿者在检查中出现误吸,36%出现食物进入喉前庭内,但未进入声门下。这两个指标VF的阳性率均明显高于FEES。渗漏、潴留的阳性率与FEES接近;②稀钡的咽部通过时间延长是误吸的危险因素;③VF对食物进入喉前庭内,但未进入声门下的诊断可能更为敏感;④正常志愿者相比,患者的稀钡进入咽部至会厌闭合时间、布丁样钡进入咽部至会厌闭合时间、稀钡到达会厌水平至会厌闭合时间均显著延长。结论通过VF及对比FEES检查,能够了解志愿者及患者不同黏稠度食物的吞咽生理;通过定量指标研究患者的吞咽功能,能够对吞咽功能进行较为全面的评估;通过改变食物黏稠度可以降低患者出现吞咽障碍的概率,从而降低吸入肺炎发生的概率。

China's Rising Labor Cost: Myths and Realities

This paper examines whether China＇s labor cost is too high and rising too fast from the five aspects of macro distribution, corporate cost structure, labor productivity, labor cost structure and international comparison, shedding light on the real causes of rising labor cost. On the basis of our analysis, we propose a few policy recommendations on China＇s macroeconomy and corporate development.

Modeling optimal oil production paths under risk service contracts

Due to the rigorous fiscal terms and huge potential risk of risk service contracts,optimizing oil production paths is one of the main challenges in designing oilfield development plans.In this paper,an oil production path optimization model is developed to maximize economic benefits within constraints of technology factors and oil contracts.This analysis describes the effects of risk service contract terms on parameters of inputs and outputs and quantifies the relationships between production and production time,revenues,investment and costs.An oil service development and production project is illustrated in which the optimal production path under its own geological conditions and contract terms is calculated.The influences of oil price,service fees per barrel and operating costs on the optimal production have been examined by sensitivity analysis.The results show that the oil price has the largest impact on the optimal production,which is negatively related to oil price and positively related to service fees per barrel and operating costs.

Rural Water Supply Management and Sustainability: The Case of Adama Area, Ethiopia

Wise utilization of water resources is becoming very important as world faces water crises. The main objective of this study was to investigate the rural water supply systems with case study in Adama area, in central Ethiopia. Both quantitative and qualitative data were collected and analyzed. Four sample water schemes were selected and totally 148 (63 were female) representative households were selected for answering the questionnaires. Key informant interviews and group discussions were also conducted. The study assessed issues such as community participation, water committee empowerment, management and governance of water supply schemes, women participation, functional status of water supply scheme, sanitation and hygiene issues, external support, and monitoring system of water supply schemes. The findings indicated that the community participation in planning and implementation was very good while monitoring mechanism of operation and management as well as community participation on choice of technology was poor. The water schemes were located at reasonable distances i.e. less than 2 km in most cases and the time taken for round trip to fetch water from source was less than or equal to 30 minutes in most cases, however the queuing time was more than an hour. The water supply was inadequate as only about 15% of beneficiaries could get 20 liters of water per day per capita. The water sources were exposed in many cases to human waste, wild life, livestock and uncontrolled flooding. Sanitary practices in the study area were poor as only about 3.4% had ventilated and improved pit latrine and open pit and/or open field defecation were widely practiced.

急性脑卒中患者误吸临床分析

目的研究急性脑卒中患者误吸的发生率及其危险因素。方法 201例急性脑卒中患者根据纤维鼻咽喉镜吞咽功能检查(FEES)的结果分为误吸组和无误吸组。对可能影响脑卒中后误吸发生的危险因素进行统计学分析。结果急性脑卒中患者误吸的发生率为51.2%,36.9%的误吸患者为无症状性误吸。年龄、脑卒中史、病变部位、卒中严重程度和意识障碍严重程度是卒中后误吸的危险因素(P<0.05〉。结论误吸是脑卒中急性期的常见问题,发生率很高,年龄、脑卒中史、病变部位、卒中严重程度和意识障碍严重程度是卒中后误吸的危险因素。

Tax and Fee Burden of Rural Households and Economic Growth in China

This paper is based on the fixed follow-up observation data of the countryside in Shanxi and Zhejiang provinces of china. It gives positive analysis of the tax and fee burden of rural households in these two provinces as weU as the tendency of its development since the mid-1980s. It is found from the analysis that the model of tax and fee burden is completely different between these two provinces and each model brings quite different effects. In the Shanxi burden model focusing on the collection of fees, farmers pay less taxes and fees, but they have to pay more compared with their income, thus resulting in a lack of the stamina for rural household economy even causing the economy to be thrown into a state of stagnancy. In the Zhejiang burden model focusing on tax, farmers pay more tax, but its percentage is lower compared with their income, with the result that the rural household economy has a strong stamina for growth. With the coming system of ＂transforming fees into taxes＂ to be trial-implemented in the rural areas, the pilot experience in Anhui Province is truly important, but comparatively speaking, the practice in Zhejiang is of more immediate significance.

Environmental Water Price Based on Water Environment Capacity and Ecological Water Consumption: A Case Study of Hefei

With the development and reform of water price policy, the most common view is that the total cost of water price can reflect the tradable traits of water resources, which can enhance the water use efficiency and achieve water resources sustainable utilization. Besides in actual pricing operation, from the angle of protection cost, water price characterizes the cost of controlling pollution and protecting water environment. Based on the two factors of water environment capacity and ecological water consumption embodied by the environment water price, this paper puts forward an effective environmental water price calculation model based on three elements of sewage treatment fee, ecological water price and water quality maintenance fee. And this paper takes the data of Hefei as an example, calculates reasonable environmental price, comparing which with the existing price, and finds the main existing problem which needs to be solved urgently in management.

Impacts of equity structure on audit fees: Evidence from Chinese A-share listed companies in Shanghai Stock Exchange

Based on the data of 923 Chinese listed companies in 2013 to 2014, we investigated the impact of company equity structure on audit fees from the perspective of cross section and period duration. It is found that there is a positive correlation between the proportion of state-owned shares in listed companies and audit fees. To be more specific, there is a U-shaped relation between audit fees and equity concentration which is represented by the proportion of the largest shareholder. And the equity restriction ratio, represented by the sum of the proportion of the second largest shareholder to the tenth, has a positive effect on audit fees.

Problems and Characteristics of Russian Platinum Metals Exporters

The paper revealed the place and role of Russia in the global market of platinum metals, highlighted features of pricing in the export of Russian platinum group metals, the main problems of pricing in the export contracts related to the instability of markets and imperfect currency and customs legislation of the Russian Federation, proposed innovative ways to solutions to existing problems in the preparation and conclusion of export contracts.

Design and impact estimation of a reform program of China's tax and fee policies for low-grade oil and gas resources

With China＇s rapid economic development,it is important to formulate reasonable and feasible tax and fee policies to promote the development and utilization of low-grade oil and gas resources to guarantee China＇s energy supply security.In this paper,by analyzing major problems of China＇s current tax and fee policies for oil and gas resources,a reform program for low-grade oil and gas resources is designed from the aspects of tax/fee items and tax/fee rates.The impacts of this reform program on China and China＇s oil companies during the ＂Twelfth Five-Year Plan＂ are investigated according to the related data in 2008.The results show that the proposed tax and fee reform program will lower the tax burden of oil companies,promote the development of low-grade oil and gas resources,and increase China＇s GDP and national fiscal revenue.Besides that,it will bring positive social effects by increasing employment opportunities.

Consumers'privacy data sharing between the seller and the e-commerce platform

Due to the fact that consumers'privacy data sharing has multifaceted and complex effects on the e-commerce platform and its two sided agents,consumers and sellers,a game-theoretic model in a monopoly e-market is set up to study the equilibrium strategies of the three agents(the platform,the seller on it and consumers)under privacy data sharing.Equilibrium decisions show that after sharing consumers'privacy data once,the platform can collect more privacy data from consumers.Meanwhile,privacy data sharing pushes the seller to reduce the product price.Moreover,the platform will increase the transaction fee if the privacy data sharing value is high.It is also indicated that privacy data sharing always benefits consumers and the seller.However,the platform's profit decreases if the privacy data sharing value is low and the privacy data sharing level is high.Finally,an extended model considering an incomplete information game among the agents is discussed.The results show that both the platform and the seller cannot obtain a high profit from privacy data sharing.Factors including the seller's possibility to buy privacy data,the privacy data sharing value and privacy data sharing level affect the two agents'payoffs.If the platform wishes to benefit from privacy data sharing,it should increase the possibility of the seller to buy privacy data or increase the privacy data sharing value.