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税收优惠政策能否化解制造业企业产能过剩?——一个准自然实验分析 被引量:9
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作者 马永军 李逸飞 刘畅 《财经问题研究》 CSSCI 北大核心 2021年第6期91-99,共9页
减税降负是政府化解产能过剩的重要手段之一。本文将2014年固定资产加速折旧政策当作一项准自然实验,利用2010—2018年我国制造业上市公司数据,运用双重差分(DID)模型实证检验了税收优惠政策对企业产能过剩的影响机制与效果。研究发现,... 减税降负是政府化解产能过剩的重要手段之一。本文将2014年固定资产加速折旧政策当作一项准自然实验,利用2010—2018年我国制造业上市公司数据,运用双重差分(DID)模型实证检验了税收优惠政策对企业产能过剩的影响机制与效果。研究发现,固定资产加速折旧政策不仅具有额外的税收优惠效应,而且可以有效抑制企业产能过剩。进一步研究发现,该政策通过增加企业研发投入进而抑制企业产能过剩。此外,该政策的实施效果具有一定的产权异质性和区域异质性。本文不仅有助于揭示税收优惠影响制造业企业产能过剩的机理与路径,明晰税收优惠产生作用的微观机理,而且对有效提升该政策的实施效果具有重要的参考价值。 展开更多
关键词 税收优惠 产能过剩 固定资产加速折旧 自然实验分析
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The Effects of Voltage and Suction Line Heat Exchanger on a Domestic Refrigerator's Performance
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作者 Xerri Stefan Farrugia Mario 《Journal of Energy and Power Engineering》 2016年第10期606-614,共9页
This experimental analysis shows the measured reduction in energy consumption as well as the effects of voltage on cycle temperatures, pressures, flow rates and also compressor speed (revolutions per minute). The do... This experimental analysis shows the measured reduction in energy consumption as well as the effects of voltage on cycle temperatures, pressures, flow rates and also compressor speed (revolutions per minute). The domestic refrigerator used R134a as refrigerant. Two energy consumption procedures were adapted from the JIS and ISO standards. The biggest difference between two standards is that the fridge is not opened in the ISO test while it is opened a number of times in the JIS test. The tests were carried out between 190 V and 250 V in steps of 10 V. The reduction in energy consumption was of 49.78 W-h per day or 6.27% of the total consumption. The experiments also showed that the voltage drop resulted in only a small rpm drop which in turn did not result in a noticeable refrigerant flow-rate change. Consequently the temperatures and pressures were not affected. 展开更多
关键词 REFRIGERATION voltage optimization energy consumption capillary-tube/suction-line heat exchanger.
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“二孩”生育政策“遇冷”:理论分析及经验证据 被引量:58
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作者 靳卫东 宫杰婧 毛中根 《财贸经济》 CSSCI 北大核心 2018年第4期130-145,共16页
近期以放松"二孩"生育管制为核心内容的政策改革明显"遇冷",我国人口增长正面临"断崖式"下滑的巨大风险。本文采用文本分析和准实验分析法,从理论和经验上论证了城乡生育成本变化及其对生育率的影响。研... 近期以放松"二孩"生育管制为核心内容的政策改革明显"遇冷",我国人口增长正面临"断崖式"下滑的巨大风险。本文采用文本分析和准实验分析法,从理论和经验上论证了城乡生育成本变化及其对生育率的影响。研究结果表明:近年来,随着生育成本的变化,农村家庭的意愿生育水平大幅下降,而城镇家庭的意愿生育水平小幅增长,最终城乡意愿生育水平总体降低。那么,考虑到目前实际生育率远低于意愿生育水平,"二孩"生育政策"遇冷"就成为由此可得的必然结果。所以,借鉴发达国家经验,通过生育激励措施消解生育成本变化的不利影响,是未来我国人口政策改革的关键。 展开更多
关键词 生育政策 生育成本 文本分析 准实验分析
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Environmental Effects of Water Quality of Melendiz Stream and Mamasin Dam Site in Aksaray City in the Central Anatolia of Turkey
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作者 Hatim Elhatip Hasan Kogyigit 《Journal of Agricultural Science and Technology(A)》 2016年第6期372-385,共14页
The main purpose of this study was to determine the changes in the water quality of Melendiz and Karasu streams, which recharge the Mamasin dam, and to evaluate its environmental impacts on the dam site that provides ... The main purpose of this study was to determine the changes in the water quality of Melendiz and Karasu streams, which recharge the Mamasin dam, and to evaluate its environmental impacts on the dam site that provides drinking water and irrigation demand in Aksaray city in the Central Anatolia of Turkey. The field researches were focused on estimating the main sources of contamination, determining and evaluating the changes in the water quality due to the direct wastewater discharges into the Melendiz and Karasu rivers, which recharge the Mamasin dam sites. During the study, water samples were collected from Melendiz and Karasu stream and Mamasin dam, and then, the physical and chemical analyses of water samples were conducted. The relevant in-situ and laboratory analyses were carried out during the dry and wet seasons. The results of the analyses showed that in term of the surface water quality criteria in terms of NO3-N value of both rivers and dam waters, the water quality is always considered as the 1st class in Melendiz stream, the 2nd class in Karasu stream and the 3rd class in Mamasin dam lake. Whereas, in terms of NO4-N values of both rivers and dam waters, the water quality is always considered as the 1st class in Melendiz stream, the 2nd-3rd class in Karasu stream. The total organic carbon (TOC) range for Karasu river is usually from 20 mg/L to 40 mg/L. The high value of organic matter in the Karasu stream can be explained by the availability of intensive green wetlands around this water resource. Finally, the Ministry of Forest and Water Authority give some suggestions for estimating protection zones of Melendiz stream and Mamasin basin's area, such as using the results of environmental tracers to investigate the agricultural contamination, including more sophisticated applications of multiple-tracer analyses to evaluate the travel time of contaminants and estimate the boundary of protection zones. 展开更多
关键词 Melendiz stream Mamasin dam water quality and pollution Aksaray city Turkey.
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