“营改增”后“五五分成”的税收分成效应分析

本文以全面"营改增"后中央与地方政府的过渡分配方案为研究对象,结合"五五分成"对中央与地方财政的相关影响,主要从合意性与现实性影响两方面分析"五五分成"的税收分成效应。通过运用OLS模型估算,发现"五五分成"的缺陷主要表现在对地方政府财政缺口弥补的力度不够,且加大了地区间财政收入的差距。对此,本文提出增值税超额累进分成模式,拟弥补"五五分成"的不足。基本结论:一是要加快增值税及收入分配方案立法,减少信息不对称导致的效率缺失;二是要在优化增值税分成模式的基础上,加快相关财政体制改革,其中重点是要规范转移支付制度及加快地方税体系建设,创造激励相容的中央地方财政分配体系。

增值税分成模式创新:基于全面营改增后增值税分成效应的实证分析

本文结合中央与地方政府间(以下简称央地)财政能力的相关影响因素,通过OLS模型估算,从合意性角度实证分析央地增值税"五五分成"的税收分成效应。发现"五五分成"对地方政府财政缺口弥补的力度不够,且一定程度拉大了地区间税收收入差距。为此,需通过确立增值税超额累进分成模式,从纵横两个维度设计增值税动态分成率,释放激励相容的分成效应。近期应加快增值税及收入分配方案立法,提升地方政府稳定性收入预期;在创新增值税分成模式的基础上,通过加快地方税体系建设,保障地方财政自给率的同时,为创建激励相容的财政管理体制奠定制度基础,以此消除"五五分成"带来的产业结构扭曲,科学释放超额累进税收分成的产业激励效应。

中相微乳液的形成和特性 Ⅱ油相成分的影响

在十二烷基磺酸钠(简称AS)—正丁醇—油—盐水体系中,它们能形成多相区微乳液。本文系统地研究了油的种类(甲苯、环已烷、正庚烷、正壬烷、正十二烷)对该体系的中相微乳液的形成、相态和其特性的影响。这些特性(三相区的盐宽△S,最佳含盐量S~*,增溶参数,界面张力,密度,折光指数和R特性常数),对提高三次采油的驱油效率是非常重要的。从中得到一些规律,在理论上进行探讨,这对实际的应用是具有指导意义的。

An 8.5GHz 1∶8 Frequency Divider in 0.35μm CMOS Technology

An 1∶8 frequency divider is designed and realized in a 0 35μm standard CMOS technology.The chip consists of three stages of 1∶2 divider cells,which are constructed with source couple logic (SCL) flip flops.By revising the traditional topology of SCL flip flop,a divider with better performances is got.The results of measurement show that the whole chip achieves the frequency division at more than 8 5GHz.Each 1∶2 divider consumes about 11mW from a 3 3V supply.The divider can be used in RF and optic fiber transceivers and other high speed systems.

Functionalized Gold Nanorods for Tumor Imaging and Targeted Therapy

Gold nanorods,as an emerging noble metal nanomaterial with unique properties,have become the new exciting focus of theoretical and experimental studies in the past few years.The structure and function of gold nanorods,especially their biocompatibility, optical property,and photothermal effects,have been attracting more and more attention.Gold nanorods exhibit great potential in applications such as tumor molecular imaging and photothermal therapy.In this article,we review some of the main advances made over the past few years in the application of gold nanorods in surface functionalization,molecular imaging,and photothermal therapy. We also explore other prospective applications and discuss the corresponding concepts,issues,approaches,and challenges,with the aim of stimulating broader interest in gold nanorod-based nanotechnology and improving its practical application.

Trace element composition of peridotites from the southern Mariana forearc:Insights into the geochemical effects of serpentinization and/or seafloor weathering

Peridotites from the southern Mariana forearc were sampled on the landward trench slope of the Izu-Bonin-Mariana (IBM) subduction zone by dredging.These mantle wedge peridotites underwent hydration by fluid derived from a dehydrated descending slab,and later interacted with seawater after emplacement at or near the seafloor.This study investigates how these two different rock-fluid interaction processes influenced trace element distribution in the southern Mariana forearc peridotites.We measured trace element concentrations of peridotites from the southern Mariana forearc.The southern Mariana forearc peridotites are characterized by a distinct seawater-like REE pattern with an obvious negative Ce anomaly,and La shows good correlation with other REEs (except Ce).In addition,there is a great enrichment of U,Pb,Sr and Li elements,which show a distinct positive anomaly relative to adjacent elements in the multi-element diagram.For the seawater-like REE pattern,we infer that REEs are mainly influenced by seawater during peridotite-seawater interactions after their emplacement at or near the seafloor,by serpentinization or by marine weathering.Furthermore,the anomalous behavior of Ce,compared with other rare earth elements in these samples,may indicate that they have undergone reactions involving Ce (IV) when the peridotites interacted with seawater.Positive U,Pb,Sr and Li anomalies are inferred to be related to seawater and/or fluids released during dehydration of the subducting slab.

Cost-benefit timing for applying slurry seal on actual roadway tests in China

Determining the optimal timing is the core of preventive maintenance. Highway agencies always face with the challenge of determining optimal timing for preventive maintenance, particularly in China where there are no condition indicators designed for determining adequate timing for applying preventive maintenance and little literature relating to the development of pavement performance. This work presented the indicators, including crack ratio （Rc）, rutting depth （DR）, international roughness index （IIR） and sideway force coefficient （CsF） to determine the adequate timing for preventive maintenance in China. The proper ranges of each indicator to apply to preventive maintenance were then recommended. They are 0.28%-1.4% for Rc, 10-15 mm for DR, 1.97-3.5 for lrR, 40--50 for CSF. Based on pavement condition survey data collected on the test roads in Hebei Province, China, on the application of slurry seal at different timings, the pavement performance was established and the adequate timings for applying slurry seal was studied. Based on benefit-cost analysis, it is suggested that the fourth year is the optimal timing for applying slurry seal based on the condition in China. A framework is established to determine the adequate timings of applying other preventive maintenance methods.

Spatial Organization Mechanism of Aircraft Manufacturing

Unquestionably,aircraft industry plays an important part in both economy and security of a nation.However,few of articles have dealt with the spatial development of this industry sector.The purpose of this article is to analyze the dynamics of agglomeration and diffusion of aircraft industry.In a historical view,with some spatial analysis methods,this research discusses the characteristics and patterns of aircraft industry's spatial organization and evolution,globally,nationally and regionally respectively.We find out there is a ‘Matthew effect' in aircraft industry of the world,and the spatial evolution of the industry is consistent with the nation's industrialization process.Then,it concludes that the main agglomeration forces consist of capital,talents,technology and cluster's advantages,and the main diffusion forces include comparative advantages,cost and risk sharing,emerging markets,development policy for backward regions and military requirements.All the factors can be divided into market forces making the spatial development of aircraft industry normal and non-market forces making that irregular.In particular,lessons from the USA and France are expected to be conducive to the rise of China's aircraft industry in the future.

Singular value diagnosis in dam safety monitoring effect values

Based on the principal component analysis, principal components that have major influence on data variance are determined by the energy percentage method according to the correlation between monitoring effects. Then principal components are extracted through reconstructing multi effects. Moreover, combining with the optimal estimation theory, the method of singular value diagnosis in dam safety monitoring effect values is proposed. After dam monitoring information matrix is obtained, single effect state estimation matrix and multi effect fusion estimation matrix are constructed to make diagnosis on singular values to reduce false alarm rate. And the diagnosis index is calculated by PCA. These methods have already been applied to an actual project and the result shows the ability of the monitoring effect reflecting dam evolution behavior is improved as dam safety monitoring effect fusion estimation can take accurate identification on singular values and achieve data reduction, filter out noise and lower false alarm rate effectively.

Intrinsic viscosity of polymer solutions: fresh ideas to an old problem

Intrinsic viscosity is one of the most fundamental properties of dilute polymer solutions; its study forms an integral part of the cornerstone of the modern macromolecular theory. However, a general theory applicable to any chain architectures and solvent conditions has remained elusive, due to the formidable challenges in the theoretical treatment of the long-range, many-body and accumulative hydrodynamic effects. Recently, Lijia An and coworkers at the Changchun Institute of Applied Chemistry, Chinese Academy of Sciences, has developed a new approach that largely overcomes these challenges. Their new theory provides a simple and unified theoretical framework for describing the intrinsic viscosity of polymers with arbitrary architectures under any solvent conditions and forms the theoretical basis for inferring the polymer chain structure from intrinsic viscosity measurements. Comparisons with existing experimental data yield extensive, quantitative agreement.

Asymptotic Structure in the Classically Forbidden Region of the Hooke’s Atoms

The two-electron Hooke's atom - a quantum mechanical system with two electrons bound in a harmonic potential - is well known for its exact analytical properties at certain oscillator strengths. The Hooke's atoms with more than two electrons offer more scope for valuable practical applications. In this work, we study the asymptotic structure of these Hooke's atoms in the classically forbidden region. The leading-order term of the long-range expression for the KS exchange-correlation potential v xc (r) is shown to be-1/r. The second and third higher order terms are also exactly obtained. Various components of v xc (r) are also studied. It is shown that the leading term of O(1/r) in vxc (r) is due to the pure Pauli correlation, while the leading contribution of the Coulomb correlation is of O(1/r3 ). Neither of them makes contribution to the term of O(1/r2 ), which is shown to be solely due to the kinetic correlation effect. Results for the two-electron Hooke's atom were obtained before in the literature. Our results reduce to those of the two-electron Hooke's atom as a special case.

Baicalin and rutin are major constituents in Shuanghuanglian injection involving anaphylactoid reaction

OBJECTIVE: To identify the constituents in Shuanghuanglian injection(SHLI) that correlate with anaphylactoid reaction.METHODS: Chemical fingerprints of 10 batches SHLI samples were determined by High Performance Liquid Chromatography(HPLC), and further investigated by similarity analysis. Combined with optical microscopy, both anaphylactoid experiments and confirmatory assay were displayed in Rat basophil leukemia cells(RBL-2H3) to obtain the histamine release inducing by SHLI. The content of histamine was tested by Enzyme-Linked Immuno Sorbent As-say method. Partial least squares regression(PLSR)method and HPLC-DAD-ESI-MSntechnology were conducted to analyze constituents in SHLI involving anaphylactoid reaction.RESULTS: The results of spectrum and effect relationships showed that the eight constituents were positively correlated with anaphylactoid reaction.Among which, nearly 90% of them were identified as baicalin and rutin with PLSR and HPLC-DAD-ESI-MSn. This result was in accordance with confirmatory assay on RBL-2H3 cells.CONCLUSION: Baicalin and rutin from SHLI were the main constituents involving anaphylactoid reaction.

The Influences of FDI on China＇s Economy

During the past 30 years, China has attracted huge amounts of Foreign Direct Investment （FDI） inflows and FDI firms have become an important element of the Chinese economy. The paper discusses the influence of FDI on China＇s economy, summarizes the analysis of the external effects of FDI and focuses on the domestic effects of FDI.

When does a diblock copolymer probe the interfacial rheological effect?

Lateral diffusion of diblock copolymer residing on the interfaces between two immiscible liquids is investigated at single molecular level. Fluorescence correlation spectroscopy was used to study the diffusion of fluorescence-labeled diblock copolymer,polystyrene-b-polyisoprene, at the interface formed between two immiscible liquids. The interfaces are formed between N,N-dimethylformamide(DMF) and a few immiscible liquids, n-alkane and polyisoprene. Interfacial diffusion coefficient of the diblock copolymer probe is found to decrease monotonously with the increase of the molecular length of the interface constituting liquids. The decrease of diffusion coefficient follows the prediction by Einstein relation using the viscosity of the constituting liquids as the variables only for interfaces between DMF and very small n-alkanes. For interfaces formed between DMF and bigger alkanes and especially between DMF and polyisoprene, the diffusion coefficient is much higher than the calculated value,indicating that the probe molecule starts to probe the much less viscous interfacial region because the interfacial width gets larger,whose thickness is comparable to the molecule size of the liquids.

Effects of polarization calibration on aerosol optical depth retrieval: An ocean case sensitivity analysis

Reflectance measurements of both the visible and infrared bands of passive remote sensing sensors are widely used to retrieve aerosol optical depth(AOD) information. This is performed commonly for data obtained over both ocean and land, and these measurements allow for the off line development of a lookup table using radiative transfer models. Owing to molecular and aerosol effects, the reflected light received by the sensor is usually highly polarized. The linear polarization effect may be up to 100%, and the polarization factor of a sensor optical system will change the total intensity as well as the polarization status of the signal reaching the detector. The detector response will be different when the incident light polarization status changes, even if the total intensity remains constant. However, if the polarization calibration is neglected, it will cause obvious errors in the aerosol data retrieval. This is especially true for aerosol optical depth retrieval over an ocean. This measurement relies directly on the reflectance output of the sensor. Cases involving land surfaces are not discussed herein because the inhomogeneous properties conceal the error due to polarization. Taking the 550 and 860 nm bands as examples, the difference between the real top-of-atmosphere(TOA) reflectance and the reflectance reaching the detector is calculated using three different sensor polarization standards according to the Sea-viewing Wide Field-of-view Sensor(Sea Wi FS) and Moderate Resolution Imaging Spectroradiometer(MODIS) standards. The differences in AOD retrieval are also demonstrated using the lookup table developed previously from a vector radiative transfer code. The results reveal that under a normal situation in which the AOD is 0.15, the maximum AOD retrieval error could reach 0.04 in 550 nm but only 0.02 in 860 nm for the dust aerosol model. For the soot aerosol model, the maximum AOD retrieval error is 0.1 in 550 nm and 0.12 in 860 nm, indicating that the lack of polarization calibration will lead to large errors in aerosol retrieval over an ocean.

Super-resolution acoustic image montage via a biaxial metamaterial lens

Ever since the Victorian era, montage, the process of pictorial composition made by juxtaposing or superimposing photographs, has been a very popular post-editing imaging technique. Despite showing a strong power in demonstrating complex wave field effects, this technique has neither been fully explored in acoustic imaging nor been realized in real-time systems with the capability beyond diffraction limits.On the other hand, the recent prospect of metamaterials has shown their great potentials in superresolution acoustic imaging. However, the miracle jigsaw of more advanced functional modulation of acoustic wave fields at deep subwavelength scale still remains elusive. Here we report the experimental implementation of super-resolution acoustic image montage through a judiciously designed biaxial metamaterial lens. Based on the non-diffraction birefringence in the biaxial metamaterials, we realized various montage functionalities such as duplication, composition, and decomposition of sound images with distinctive deep subwavelength features. Our work represents an important step in developing versatile functional acoustic metamaterial devices for imaging purposes, as it provides on-demand editing of sound field patterns beyond diffraction limits.