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工资薪金及“三费”支出纳税调整常见错误分析
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作者 张清芳 张春敏 《财会月刊》 北大核心 2017年第1期105-106,共2页
本文就容易漏报的应付职工薪酬核算项目及"三费"的账载金额与税收金额,结合实例比较分析了常见的错误填报结果与正确填报结果的差异,以期对工资薪金及"三费"支出在纳税调整时避免错报、严格按规定进行正确填报提供... 本文就容易漏报的应付职工薪酬核算项目及"三费"的账载金额与税收金额,结合实例比较分析了常见的错误填报结果与正确填报结果的差异,以期对工资薪金及"三费"支出在纳税调整时避免错报、严格按规定进行正确填报提供参考与借鉴。 展开更多
关键词 工资薪金支出 “三费”支出 纳税调整 纳税申报
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实施三个更新强化财政管理—湖南省怀化市“三费”统一管理改革纪实
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作者 丁敏 潘来湘 《行政事业财务》 2001年第4期27-27,32,共2页
早在1997年底,我们就开始酝酿对市本级行政事业单位的会议费,接待费,小车保险费等“三费”实行统一管理,以节约资金,提高效益,这项建议得到了市委,市政府领导的充分肯定和大力支持,1998年初,先后出台了《怀化市本级公务接待管... 早在1997年底,我们就开始酝酿对市本级行政事业单位的会议费,接待费,小车保险费等“三费”实行统一管理,以节约资金,提高效益,这项建议得到了市委,市政府领导的充分肯定和大力支持,1998年初,先后出台了《怀化市本级公务接待管理办法》,《会议费管理的暂行规定》和《怀化市直行政事业单位车辆统一保险管理办法》三个文件。经过两年时间的努力,本市级“三费”支出共节约资金350万元,在深化财政支出管理改革的道路上,我们成功地迈出了第一步。 展开更多
关键词 湖南 怀化市 财政管理 “三费”统一管理 预算 财政支出
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“三费”一体化标准体系的构建 被引量:1
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作者 吕立昌 明兆春 张彤 《军事经济研究》 2009年第1期49-51,共3页
水电费、取暖费、营房管理费"三费"是当前机关部队典型的难管易超"老大难"经费。通过科学研究和设计,建立完善的集供应、消耗、管理于一体的标准体系,加强"三费"的管控,可以有效提高经费的使用效益,缓解&... 水电费、取暖费、营房管理费"三费"是当前机关部队典型的难管易超"老大难"经费。通过科学研究和设计,建立完善的集供应、消耗、管理于一体的标准体系,加强"三费"的管控,可以有效提高经费的使用效益,缓解"三费"管理难的问题。 展开更多
关键词 “三费” 一体化 标准体系
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浅谈“三表一卡通”预付费卡业务的建设 被引量:1
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作者 张娟 《中小企业管理与科技》 2012年第3期294-294,共1页
电力预付费IC卡将以往的抄表难、误差大、收费难得到一定程度的解决,如今预付费IC卡在全国大部分城市推广使用。现在天富热电股份有限公司开发的"三表一卡通"新项目,将辖区电、热水、天然气三表合为一张预付费IC卡,通过共用... 电力预付费IC卡将以往的抄表难、误差大、收费难得到一定程度的解决,如今预付费IC卡在全国大部分城市推广使用。现在天富热电股份有限公司开发的"三表一卡通"新项目,将辖区电、热水、天然气三表合为一张预付费IC卡,通过共用一张卡实现三项充值功能,有效合理的进行多元化经营格局,方便于民。 展开更多
关键词 预付IC卡“三表一卡通” 电热水天然气
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网络成本智能稽核系统设计——以中国移动通信集团新疆有限公司为例
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作者 李维 陈娇 李梅 《数字通信世界》 2024年第10期84-86,共3页
随着5G网络大规模建设和业务量的上升,维护规模及设备能耗也在大幅增长,网络成本管理面临巨大挑战。该文结合省公司“三费”业务特点,设计了网络成本智能稽核系统,在流程上进行了创新,构建批量稽核、起租单自动校正以及分析基台三大核... 随着5G网络大规模建设和业务量的上升,维护规模及设备能耗也在大幅增长,网络成本管理面临巨大挑战。该文结合省公司“三费”业务特点,设计了网络成本智能稽核系统,在流程上进行了创新,构建批量稽核、起租单自动校正以及分析基台三大核心能力,利用科技手段查漏补缺,实现技术提效和管理降本。 展开更多
关键词 成本管理 “三费”业务 智能稽核
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积极推进农村“费改税”
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作者 李洪海 《吉林财税》 2000年第6期24-25,共2页
关键词 农村税改革 中国 “三提五” 农业税制 分税制 人事制度改革
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Dynamical chiral symmetry breaking in QED_3
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作者 周雨青 《Journal of Southeast University(English Edition)》 EI CAS 2014年第4期544-549,共6页
In order to examine how a propagator behaves in non-perturbative theories and how its behavior is influenced by the choice of a covariant gauge a truncated Dyson-Schwinger equation is used to numerically investigate t... In order to examine how a propagator behaves in non-perturbative theories and how its behavior is influenced by the choice of a covariant gauge a truncated Dyson-Schwinger equation is used to numerically investigate the properties of fermions and bosons in 3D quantum electrodynamics QED and a series of self-consistent solutions for the fermion propagator in the Nambu and Wigner phases are obtained. These numerical solutions show that the propagator behaves very differently in the Landau gauge domain and in the infrared energy region outside it.By using the propagators in the Nambu and Wigner phases under various gauges it is further investigated how the fermion equivalent pressure difference and fermion condensation change with the gauge parameters.These results indicate that the phase transition described by the CJT equivalent potential and the chiral phase transition described by the chiral condensation are not completely identical. 展开更多
关键词 PROPAGATOR covariant gauge 3D quantumelectrodynamics QED equivalent pressure difference fermion condensation chiral phase transition
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Multiple solutions and fermion mass effect in QED_3
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作者 周雨青 《Journal of Southeast University(English Edition)》 EI CAS 2013年第4期456-462,共7页
Due to the negligible non-perturbation effect in the low-energy region, quantum chromodynamics (QCD) is limited to be applied to hadron problems in particle physics. However, QED has mature non-perturbation models w... Due to the negligible non-perturbation effect in the low-energy region, quantum chromodynamics (QCD) is limited to be applied to hadron problems in particle physics. However, QED has mature non-perturbation models which can be applied to Fermi acting-energy between quark and gluon. This paper applies quantum electrodynamics in 2 + 1 dimensions (QED3) to the Fermi condensation problems. First, the Dyson-Schwinger equation which the fermions satisfy is constructed, and then the Fermi energy gap is solved. Theoretical calculations show that within the chirality limit, there exist three solutions for the energy gap; beyond the chirality limit, there are two solutions; all these solutions correspond to different fermion condensates. It can be concluded that the fermion condensates within the chirality limit can be used to analyze the existence of antiferromagnetic, pseudogap, and superconducting phases, and two fermion condensates are discovered beyond the chirality limit. 展开更多
关键词 Dyson-Schwinger equation chiral limit beyond chiral limit FERMION CONDENSATE multiple solutions quantum electrodvnamics in 2 1 dimensions (OED3)
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Gauge dependence of chiral condensate and fermion mass by an unquenched model
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作者 周雨青 杨永宏 《Journal of Southeast University(English Edition)》 EI CAS 2011年第1期111-114,共4页
Based on three-dimensional quantum electrodynamics theory,a set of truncated Dyson-Schwinger(D-S) equations are solved to study photon and fermion propagators with the effect of vacuum polarization.Numerical studies... Based on three-dimensional quantum electrodynamics theory,a set of truncated Dyson-Schwinger(D-S) equations are solved to study photon and fermion propagators with the effect of vacuum polarization.Numerical studies show that condensation and the value of fermion mass depends heavily on how the D-S equations are truncated.By solving a set of coupled D-S equations,it is also found that the fermion propagator shows a clear dependence on the order parameter.The truncated D-S equations under unquenched approximation are used to study the mass-function and chiral condensation of the fermions.The results under the unquenched approximation are clearly different from the ones under quenched approximation.With the increase in the order parameter,the fermion condensation in the unquenched approximation decreases when 0≤ξ5,while it increases when ξ5.However,nothing like this is observed in the quenched approximation,which indicates that there may be flaws in the quenched approximations. 展开更多
关键词 quantum electrodynamics(QED3) unquenched fermion-boson vertex fermion chiral condensate quenched drawback
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运用经济制约机制 冲出计划生育工作“怪圈”
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作者 戴得云 《农村农业农民》 2000年第10期31-31,共1页
近年来,平舆县委、县政府始终把计划生育工作放在重要位置,针对全县存在的计划外超生现象,采取多种形式,进行深入调查了解,终于抓住了问题的症结:个别计划生育对象户之所以计划外超生,主要是由于县、乡计生部门下达的计划生育"三... 近年来,平舆县委、县政府始终把计划生育工作放在重要位置,针对全县存在的计划外超生现象,采取多种形式,进行深入调查了解,终于抓住了问题的症结:个别计划生育对象户之所以计划外超生,主要是由于县、乡计生部门下达的计划生育"三费一款"征收计划是按总人口平均分摊的,具体的征收形式各村委自己决定。其结果是超生较多的村委,完成下达任务越快,村委收入也越多。加之由村组干部直接去向对象户征收,个别素质较低的村干部就随意减免征收数额,优亲厚友,坐支挪用,甚至个别村组干部一方面包庇、纵恿、甚至鼓励个别群众违反政策,另一方面又千方百计设法应付上级检查。而个别不顾国家的计划生育政策,敢于超生二孩、甚至多孩的人, 展开更多
关键词 经济制约机制 计划生育工作 平舆县 “三一款”征收工作
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Polluter Pays Principle: Who Pays for Industrial Waste in Ho Chi Minh City, Vietnam
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作者 Nguyen Thi Thu Trang Kosuke Toshiki Shoichi Kunikane 《Journal of Environmental Science and Engineering(A)》 2012年第1期100-106,共7页
Rapid industrialization in Vietnam has resulted in the difficult task of finding means to properly manage the generation of industrial waste. In an attempt to deal with this problem, the Vietnamese government revised ... Rapid industrialization in Vietnam has resulted in the difficult task of finding means to properly manage the generation of industrial waste. In an attempt to deal with this problem, the Vietnamese government revised the Law on Environmental Protection of 2005, with which it imposed strict regulations on industrial waste generators and the waste they discharge. However, questions remain about the current industrial solid waste management system because of the discrepancy between the ideals embodied in the Law and the actual practices occurring in industry. We report here on the effectiveness of governmental policies, focusing on environmental performance in industrial zones in Ho Chi Minh City (HCMC), Vietnam. We examined government records, and reports from waste generators, as well as waste treatment methods at sites. In addition, on-site surveys were carried out at 44 companies in HCMC in 2009 and 2010 to obtain a better understanding of the companies' handling of and attitude toward the industrial waste they produced. Our results show that the incoherence of the revised Law and regulations in industrial waste management has caused a serious pressure on domestic landfills. We conclude that there is a strong need for change in the current regulatory and management system in order to increase the effectiveness of environmental management for future sustainable development. 展开更多
关键词 Environmental policy industrial waste management environmental performance sustainable development.
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Loading Sequence Effects on Dragload and Downdrag for Pile Foundation 被引量:2
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作者 孔纲强 杨庆 栾茂田 《Transactions of Tianjin University》 EI CAS 2010年第3期203-208,共6页
Negative skin friction (NSF) is one of the important problems when designing a pile foundation. However, the influence of loading sequence on the dragload and downdrag for pile foundation is seldom studied. In this pa... Negative skin friction (NSF) is one of the important problems when designing a pile foundation. However, the influence of loading sequence on the dragload and downdrag for pile foundation is seldom studied. In this paper, a three-dimensional numerical model was established using FLAC3D. Compared with the results of model test, the established model could be used to study the NSF of pile foundation. The influencing factors were discussed including the length-diameter ratio of pile and the loading sequence of pile head load and surcharge. A case history was analyzed using FLAC3D. The calculated results are in good agreement with the measured results. It is concluded that the dragload and downdrag are remarkably influenced by the loading sequence of pile head load and surcharge. The dragload and downdrag reach the maximum values under the condition of surcharge after pile head load. 展开更多
关键词 pile foundation dragload downdrag negative skin friction load sequence numerical analysis
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Advertise With Social Discourse, as a Brand Positioning Technique: The Focuse on Consumers Advertising
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作者 Aivars Gabriel Heide 《Sociology Study》 2015年第9期689-699,共11页
This study examines the nature of the social discourse of advertising used as a brand positioning discourse. The focus is on consumer advertising, which is directed toward the promotion of some product or service to t... This study examines the nature of the social discourse of advertising used as a brand positioning discourse. The focus is on consumer advertising, which is directed toward the promotion of some product or service to the general public. This paper aimed at analyzing some different commercial advertisements [product/non-product ads] to investigate the intentions and techniques of consumer product companies to reach more consumers and sell more products. Norman Fairclough's 3-D model and Kress and Van Leeuwen's grammar of visual design were used to analyze the data for professionals, but we are pointed on using stereotypes. When we consider gender stereotypes, we look at notions about the supposedly traditional behaviors of men and women and the characteristics and standards of these behaviors, as grounded in our culture and society. In addition, this study provides analyses of some ads, using different ways of interpretations. All materials are taken from Latvian media. 展开更多
关键词 Social discourse analysis BRANDING ADVERTISING
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A paradigm-based evolution of chemical engineering
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作者 Alexandru Woinaroschy 《Chinese Journal of Chemical Engineering》 SCIE EI CAS CSCD 2016年第5期553-557,共5页
A short presentation of chemical engineering evolution,as guided by its paradigms,is exposed.The first paradigm–unit operations–has emerged as a necessity of systematization due to the explosion of chemical industri... A short presentation of chemical engineering evolution,as guided by its paradigms,is exposed.The first paradigm–unit operations–has emerged as a necessity of systematization due to the explosion of chemical industrial applications at the end of 19th century.The birth in the late 1950s of the second paradigm–transport phenomena–was the consequence of the need for a deep,scienti fic knowledge of the phenomena that explain what happens inside of unit operations.In the second part of 20th century,the importance of chemical product properties and qualities has become essentially in the market fights.Accordingly,it was required with additional and even new fundamental approaches,and product engineering was recognized as the third paradigm.Nowadays chemical industry,as a huge materials and energy consumer,and with a strong ecological impact,couldn't remain outside of sustainability requirements.The basics of the fourth paradigm–sustainable chemical engineering–are now formulated. 展开更多
关键词 Paradigms Unit operations Transport phenomena Product engineering Sustainable chemical engineering
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Factors influencing the formation of chlorination brominated trihalomethanes in drinking water
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作者 Huan WANG Dong-mei LIU +3 位作者 Zhi-wei ZHAO Fu-yi CUI Qi ZHU Tong-mian LIU 《Journal of Zhejiang University-Science A(Applied Physics & Engineering)》 SCIE EI CAS CSCD 2010年第2期143-150,共8页
The formation of brominated trihalomethanes (THMs-Br) which is proved more carcinogenic than their chlorinated analogues reported was very different at various water qualities.This study was performed to assess the ef... The formation of brominated trihalomethanes (THMs-Br) which is proved more carcinogenic than their chlorinated analogues reported was very different at various water qualities.This study was performed to assess the effects of water quality parameters (bromide concentration,pH value and ammonia concentration),chlorination conditions (chlorine dose,reaction time) and ratios of Br-/DOC and Br-/Cl2 consumption on the formation and distribution of THMs-Br in chlorination.The results showed good correlation between the bromine incorporation factor (BIF) n(Br) and Br-/Cl2 consumption ratio.The formation of total THM (TTHM) was found to decrease with increasing ammonia concentration but to increase with bromide concentration and pH value.The n(Br) trends were significantly affected by the presence of bromide concentration.The effects on the molar yields of THMs were more strongly influenced by bromide concentration and dissolved organic carbon (DOC) concentration than pH value and natural organic matter (NOM) source.High Br-/DOC and Br-/Cl2 favor the formation of THMs-Br over chlorinated THMs (THMs-Cl).The experimental data including the main parameters such as bromide,DOC,ammonia,pH and reaction time were used for developing the predictive model for THMs-Br. 展开更多
关键词 Brominated trihalomethanes (THMs-Br) Bromine incorporation factor (BIF) Total THM (TTHM) Chlorination Predictive model
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Fulde-Ferrell-Like Molecular States in Spin-Orbit Coupled Ultracold Fermi Gases
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作者 叶冲 傅立斌 《Communications in Theoretical Physics》 SCIE CAS CSCD 2017年第8期255-258,共4页
We study the molecular state in three-component Fermi gases with a single impurity of ~6Li immersing in a no-interacting Fermi sea of ^(40)K in the presence of an equal weight combination of Rashba-type and Dresselhau... We study the molecular state in three-component Fermi gases with a single impurity of ~6Li immersing in a no-interacting Fermi sea of ^(40)K in the presence of an equal weight combination of Rashba-type and Dresselhaustype spin-orbit coupling. In the region where the Fermi sea has two disjointed Fermi surfaces, we find that there are two Fulde–Ferrell-like molecular states with dominating contributions from the lower helicity branch. Decreasing the scattering length or the spin-orbit coupled Fermi energy, we find the Fulde–Ferrell-like molecular state with small center-of-mass momentum is always energy favored and the other one will suddenly disappear. 展开更多
关键词 spin-orbit coupling
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