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税务筹划的动因与条件分析 被引量:2
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作者 路平 《国际商务财会》 2008年第7期64-65,共2页
随着经济的快速发展,提高经济效益成为企业生存和发展至关重要的一项任务,而税金的普遍征收势必影响企业的利润形成,最终使投资者收益减少。如何使企业在合法的前提下,通过有效的安排减轻税收负担,就成了企业决策者和财务人员关注的问题... 随着经济的快速发展,提高经济效益成为企业生存和发展至关重要的一项任务,而税金的普遍征收势必影响企业的利润形成,最终使投资者收益减少。如何使企业在合法的前提下,通过有效的安排减轻税收负担,就成了企业决策者和财务人员关注的问题,于是税务筹划应运而生。本文重点分析企业税务筹划的内在动因,以及可以有效利用的外部条件。 展开更多
关键词 税务筹划 内在动 因外在条件
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工程机械构件非线性振动的数值仿真及实验研究 被引量:1
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作者 周晓宏 曹会宁 刘红军 《西安公路交通大学学报》 CSCD 北大核心 1997年第2期102-105,共4页
利用等效线性化的方法分析了工程机械结构的间隙非线性振动问题。计算模型采用工程机械中常见的带间隙和初载偏移的非线性系统,给出了这类系统的等效刚度和幅频特性。
关键词 非线性振 等效线性化 工程机械 数值仿真
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AN EMPIRICAL STUDY ON USER ACCESS TO ENTERTAINMENT STREAMING MEDIA 被引量:2
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作者 Yu Jiang Chou Chun Tung +2 位作者 Yang Zhongkai Du Xu Wang Tai 《Journal of Electronics(China)》 2006年第5期798-800,共3页
Due to large size and different popularity for different part of the video, most proxy caches for streaming medias cache only a part of the video. Thus, an accurate understanding on the internal popularity distributio... Due to large size and different popularity for different part of the video, most proxy caches for streaming medias cache only a part of the video. Thus, an accurate understanding on the internal popularity distribution of media objects in streaming applications is very important for the development of efficient cache mechanisms. This letter shows that the internal popularity of popular streaming media obeys a k-transformed Zipf-like distribution through analyzing two 6-month long traces recorded at different streaming video servers of an entertainment video-on-demand provider. This empirical model can be used to design an efficient cach- ing algorithm. 展开更多
关键词 Internal popularity Zipf-like Streaming media
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Calculation and Analysis of Internal Force in Arch Structure of Frozen Soil
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作者 YUE Feng-tian ZHANG Yong SHI Rong-jian 《Journal of China University of Mining and Technology》 EI 2005年第4期279-282,共4页
Aimed at the frozen soil arch reinforcement form of upside shed used for the shield machine launching in tunneling the internal force of the structure was calculated with the aid of the structural mechanics theory. Co... Aimed at the frozen soil arch reinforcement form of upside shed used for the shield machine launching in tunneling the internal force of the structure was calculated with the aid of the structural mechanics theory. Considering the space characteristics of the structure, this calculating method is suitable for practical engineering. Moreover, the behavior of the freezing arch reinforcement structure was analyzed combined with an engineering case. 展开更多
关键词 shield machine launching freezing reinforcement arch structure internal force
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Motivational Practices in Foreign Language Teaching:From the Perspective of Self-Determination Theory
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作者 Mengxuan WEI Yaping CHEN 《Chinese Journal of Applied Linguistics》 2022年第3期401-415,485,共16页
This quantitative-oriented study investigates junior middle school EFL teachers’beliefs about motivational practices in the language teaching process.Grounded in self-determination theory,the study examined teachers... This quantitative-oriented study investigates junior middle school EFL teachers’beliefs about motivational practices in the language teaching process.Grounded in self-determination theory,the study examined teachers’beliefs in three basic psychological needs(relatedness,competence and autonomy)and the effect of their teaching experience on these beliefs.Data were obtained from 84 Chinese junior middle school English teachers through a questionnaire.Results suggested that teachers recognized motivational practices for relatedness and competence satisfaction while showing relatively low recognition of a few motivating practices for autonomy satisfaction.Teaching experience was found to have no influence on teachers’conception of needs-related motivational practices.Findings reveal that traditional activities like collective lesson preparations may have a negative influence on teachers’beliefs about motivational practices.They also present the necessity for adjustments on educational regulations,and for modern professional training to help teachers understand students’basic psychological needs,and to encourage new ideas to bolster students’intrinsic motivation for language learning. 展开更多
关键词 relatedness COMPETENCE AUTONOMY intrinsic motivation language teaching motivational practices self-determination theory
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LESS SUCCESSFUL STUDENTS' MOTIVATION AND THEIR TEST PERFORMANCES 被引量:1
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作者 王天发 《Chinese Journal of Applied Linguistics》 2006年第6期50-55,49+127,共8页
Through questionnaire investigation, three major motivation types have been identified in less successful second year students (judged by the state exam CET4) in Hainan University: type A — integrative/intrinsic moti... Through questionnaire investigation, three major motivation types have been identified in less successful second year students (judged by the state exam CET4) in Hainan University: type A — integrative/intrinsic motivation (interest in culture and language), type B — job-related motivation (learning for better jobs), and type C — test-oriented motivation (learning to pass tests). Students with instrumental motivation (types B & C) far out-number those with integrative motivation (type A). Significant differences in test performance are found between type A and type C, and type B and type C. No significant difference is found between the test performance of type A students and that of type B students. 展开更多
关键词 integrative/intrinsic motivation job-related motivation test-oriented motivation test performance
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第五次北京历史文化名城保护论坛提出:保护古都文脉 传承建筑文化
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《城市规划通讯》 2011年第10期9-9,共1页
名城保护,设计先行。在日前召开的第五次北京历史文化名城保护论坛上,北京历史文化名城保护专家组成员以及部分设计单位的规划设计人员就如何保护古都文脉、传承建筑文化的主题展开热议,共同为北京历史文化名城保护出谋划策。据了解,&qu... 名城保护,设计先行。在日前召开的第五次北京历史文化名城保护论坛上,北京历史文化名城保护专家组成员以及部分设计单位的规划设计人员就如何保护古都文脉、传承建筑文化的主题展开热议,共同为北京历史文化名城保护出谋划策。据了解,"十一五"以来,北京下大力气加强和改进北京历史文化名城保护工作,通过制定保护规划、颁布保护条例、划定保护街区等,明确了旧城整体保护的基本原则。通过人文奥运。 展开更多
关键词 规划设计人员 人文北京 设计单位 首都城市 城市形象 人居环境 资源内涵 传世之作 社会融资 内在动
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谈信息技术与小学数学的整合
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作者 韩瑞春 《中小学电教(下)》 2009年第10期33-33,共1页
信息技术给传统的课堂教学带来了一系列重大的变革,为落实教育的"三个面向"注入了活力,是全面推进素质教育,培育具有创新精神和实践能力人才的重要举措。数学是抽象性、逻辑性很强的一门学科,而小学生的思维正处于由具体形象... 信息技术给传统的课堂教学带来了一系列重大的变革,为落实教育的"三个面向"注入了活力,是全面推进素质教育,培育具有创新精神和实践能力人才的重要举措。数学是抽象性、逻辑性很强的一门学科,而小学生的思维正处于由具体形象思维向抽象逻辑思维过渡的阶段,所以。 展开更多
关键词 信息技术 具体形象思维 抽象逻辑思维 课堂教学 概括能力 创新精神 三个面向 生活情景 学习的内在动
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A Study on Student Reflection in Asynchronous Online Text-stimulated Discussions 被引量:1
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作者 李青 翁克山 《Chinese Journal of Applied Linguistics》 2010年第6期109-126,128,共19页
为了了解学生在网络协作学习中如何进行知识构建和互动,本研究探讨了学生在基于课文内容的非即时在线讨论中如何进行反思。研究着重识别学生参与讨论过程中反思的成份和应用的反思技能。根据建构主义理论的相关学说,这些反思技能被划分... 为了了解学生在网络协作学习中如何进行知识构建和互动,本研究探讨了学生在基于课文内容的非即时在线讨论中如何进行反思。研究着重识别学生参与讨论过程中反思的成份和应用的反思技能。根据建构主义理论的相关学说,这些反思技能被划分为个体认知反思技能和交际互动反思技能两类。通过分析学生在三次基于课文内容的非即时讨论中的帖子,发现学生反思的成份包含个人已有知识经验、课文内容、课外内容以及其他同学的见解,同时总结出学生在讨论过程中应用了十五种反思技能。此外,该研究还分析了学生所应用的各种反思技能的质量高低及各种反思技能被应用的频率。以这十五种反思技能作为最基本的分析单元,就可分析非即时在线讨论课文内容过程中的互动模式以及知识构建的模式和效果。 展开更多
关键词 asynchronous online text-stimulated discussion interaction individual- cognitive reflection techniques social-interactive reflection techniques
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Influence of tail-like magnetic field on O^+ ion distribution in the Martian magnetosphere 被引量:1
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作者 史建魁 刘振兴 《Science China(Technological Sciences)》 SCIE EI CAS 2001年第4期421-426,共6页
Based on the comparison with the Earth, using the LB magnetic field model, the distribution of O+ ion originating from the ionosphere in the Martian magnetosphere is theoretically studied under different conditions of... Based on the comparison with the Earth, using the LB magnetic field model, the distribution of O+ ion originating from the ionosphere in the Martian magnetosphere is theoretically studied under different conditions of the tail-like magnetic field. The results show that the tail-like magnetic field has influence on the O+ ion flux in the Martian magnetotail: (i) the O+ ion flux in the Martian tail will increase if the tail-like magnetic field increases; when the tail-like magnetic field increases from 5 nT to 20 nT, the O+ ion flux increases 3 times in the region of 2.8R m in the Martian tail; and (ii) the O+ ion flux decreases with increasing intrinsic moment; when the intrinsic moment increases about 5 times, the flux decreases to one fourth in the region of 2.8R m in the Martian tail. According to the data on the O+ ion flux and theoretical result in this paper, the deduced Martian intrinsic moment is about 2 ×1021 Gcm3. This is consistent with the most recent observation by the USA satellite MGS. 展开更多
关键词 Mars tail-like magnetic field flux of O+ ion intrinsic moment
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