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增值税跨区域流转对居民收入份额的影响研究 被引量:2
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作者 金双华 邱韵智 《财经问题研究》 CSSCI 北大核心 2021年第2期81-88,共8页
增值税属于流转税,其税负具有随同商品转嫁的特性,我国国内增值税征管施行的是生产地原则,这就造成了增值税税负跨区域流转,使区域间增值税税收收入与税收负担错配,导致地方财力不均等问题。而地方财力不均等又会影响企业要素使用和投... 增值税属于流转税,其税负具有随同商品转嫁的特性,我国国内增值税征管施行的是生产地原则,这就造成了增值税税负跨区域流转,使区域间增值税税收收入与税收负担错配,导致地方财力不均等问题。而地方财力不均等又会影响企业要素使用和投资生产,进而影响居民收入份额。本文利用面板向量自回归模型研究发现,增值税跨区域流转度的加剧会扩大区域间居民收入份额的差距,而区域间居民收入份额的差距又会反作用于增值税跨区域流转度,两者存在交互作用。全面营改增在一定程度上可以降低增值税跨区域流转度,但又会极化增值税跨区域流转度,同样不利于区域间的协调发展。这一发现为政企分离、改革增值税分享机制与构建地方税体系提供理论与实证支持。 展开更多
关键词 居民收入份额 增值税跨区域流转 税收负担 营改增
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四“度”并举:让阅读教学向更深处漫溯——以《青海高原一株柳》教学为例
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作者 傅梦琼 《教育界(教师培训)》 2018年第8期57-58,共2页
语文课程是一门语言学习和文学素养训练的一门课程。教学落点不只是让学生感知课文内容,即使知道文章写什么,还应创设条件,让学生在钻研文本、课堂对话、知识固化、课堂生成等方面追求四"度",让阅读教学向更深处漫溯,达到理想境界。
关键词 阅读教学 增值度
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B2C电子商务对地区增值税税负影响研究 被引量:5
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作者 郁晓 赵文伟 《财经论丛》 CSSCI 北大核心 2019年第4期26-36,共11页
本文根据B2C电子商务具有跨省交易占比高的特征,提出原创性观点,即在当前"生产地原则"的增值税征管制度下,B2C电子商务加剧了地区增值税税负与收入归属的偏差。文章分别进行了定性分析和定量分析,结果表明省际B2C电子商务中&q... 本文根据B2C电子商务具有跨省交易占比高的特征,提出原创性观点,即在当前"生产地原则"的增值税征管制度下,B2C电子商务加剧了地区增值税税负与收入归属的偏差。文章分别进行了定性分析和定量分析,结果表明省际B2C电子商务中"财富顺逆流"规模超过了传统贸易;省际B2C增值税收入归属与税负归宿关系被全面地、严重地扭曲,以广东为代表东部沿海地区的财富顺流程度远远超过了传统贸易,而以贵州为代表的传统"财富转出"地区收入与税负严重倒挂,出现了显著的"马太效应"。 展开更多
关键词 省际B2C 省际传统贸易 增值税税负归宿与收入归属偏离
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酒店人力资源柔性对员工工作满意度的影响研究
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作者 马玉 《中国商论》 2020年第2期238-239,共2页
本研究通过对昆明市四家五星级饭店进行调查,运用方差分析、回归分析验证了酒店人力资源柔性对员工工作满意度的影响。分析发现,酒店人力资源柔性与酒店员工工作满意度正相关,在酒店人力资源柔性的三个维度中,人力资源实践资源柔性对员... 本研究通过对昆明市四家五星级饭店进行调查,运用方差分析、回归分析验证了酒店人力资源柔性对员工工作满意度的影响。分析发现,酒店人力资源柔性与酒店员工工作满意度正相关,在酒店人力资源柔性的三个维度中,人力资源实践资源柔性对员工工作满意度的增值效度最高,员工技能与行为柔性增值效度最弱。 展开更多
关键词 人力资源柔性 工作满意 增值
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秸杆对北方耕地土壤有机碳的贡献 被引量:12
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作者 杨晶秋 刘金城 白成云 《干旱地区农业研究》 CSCD 北大核心 1991年第1期46-51,共6页
在晋中山西农科院试验场采用寸段秸杆耕层掩埋,研究秸秆在土壤中的残留,分配及损失。结果证明,进入土壤的秸杆,一年内有22—38%可以用机械的办法分筛出来。年消化率为62—78%,进入土壤有机质部分的秸杆碳为13.2—22.1%,损失碳在50.3—60... 在晋中山西农科院试验场采用寸段秸杆耕层掩埋,研究秸秆在土壤中的残留,分配及损失。结果证明,进入土壤的秸杆,一年内有22—38%可以用机械的办法分筛出来。年消化率为62—78%,进入土壤有机质部分的秸杆碳为13.2—22.1%,损失碳在50.3—60.1%之间。按土重3%施玉米秸和小麦秸,一年后,土壤增值复合度分别为86.4和90.1%。田间每年按250kg/亩施用玉米秸。连续三年 HA/HF 值降低0.06。 展开更多
关键词 秸杆 消化率 增值复合 耕地 土壤
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成功的企业源自成功的战略 被引量:1
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作者 曹国兴 《市场与电脑》 2002年第12期6-7,共2页
战略管理的演进过程 当前,“流通战略管理”是我们流通业发展的瓶颈之一。战略管理有一个演进过程。五十年代战略的主题是财务的预算和控制,我认为解放以来我们国家多数企业的财务控制及预算一直做得不是很好,由于财务只停留在计账上面... 战略管理的演进过程 当前,“流通战略管理”是我们流通业发展的瓶颈之一。战略管理有一个演进过程。五十年代战略的主题是财务的预算和控制,我认为解放以来我们国家多数企业的财务控制及预算一直做得不是很好,由于财务只停留在计账上面,所以在财务的预算方面做得很差。到了六十年代,就是以公司计划为中心了。七十年代到八十年代是行业竞争分析。 展开更多
关键词 企业 经营战略 管理 流通业 增值度
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Intelligibility evaluation of enhanced whisper in joint time-frequency domain 被引量:1
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作者 周健 魏昕 +1 位作者 梁瑞宇 赵力 《Journal of Southeast University(English Edition)》 EI CAS 2014年第3期261-266,共6页
Some factors influencing the intelligibility of the enhanced whisper in the joint time-frequency domain are evaluated. Specifically, both the spectrum density and different regions of the enhanced spectrum are analyze... Some factors influencing the intelligibility of the enhanced whisper in the joint time-frequency domain are evaluated. Specifically, both the spectrum density and different regions of the enhanced spectrum are analyzed. Experimental results show that for a spectrum of some density, the joint time-frequency gain-modification based speech enhancement algorithm achieves significant improvement in intelligibility. Additionally, the spectrum region where the estimated spectrum is smaller than the clean spectrum, is the most important region contributing to intelligibility improvement for the enhanced whisper. The spectrum region where the estimated spectrum is larger than twice the size of the clean spectrum is detrimental to speech intelligibility perception within the whisper context. 展开更多
关键词 whispered speech enhancement intelligibilityevaluation real-valued discrete Gabor transform joint time-frequency analysis
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小学高段数学复习微作业单的优化设计策略 被引量:5
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作者 陈霞芳 《教学与管理》 2022年第8期66-68,共3页
"双减"政策下如何做到减负不减效?可以从三方面探讨小学高段数学总复习微作业单的优化设计:在总复习前期,从梳理维度考虑,聚集专题,将知识点串成线,以线织就知识网;在总复习中期,从运用维度出发,充分考虑复习目标的达成、形... "双减"政策下如何做到减负不减效?可以从三方面探讨小学高段数学总复习微作业单的优化设计:在总复习前期,从梳理维度考虑,聚集专题,将知识点串成线,以线织就知识网;在总复习中期,从运用维度出发,充分考虑复习目标的达成、形式的多元和学生的层次;在总复习后期,要从增值维度出发,提升学生成绩,发展学生的多元智能。 展开更多
关键词 小学数学 复习微作业单 梳理维 运用维 增值
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‘Middle-Income Trap’ and ‘High-Income Waft': Challenges and Opportunities to China 被引量:1
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作者 刘世锦 张军扩 +1 位作者 侯永志 刘培林 《China Economist》 2012年第1期4-28,共25页
The history of international industrialization shows that Latin American countries and former Soviet Union and Eastern European countries experienced a siginificant drop in economic growth and fell into the middle-inc... The history of international industrialization shows that Latin American countries and former Soviet Union and Eastern European countries experienced a siginificant drop in economic growth and fell into the middle-income trap when their per capita GDP reached 4,000-7,000 international dollar (based on the 1990 prices) as a result of long-term implemented import-oriented strategy and planned economic system. Fortunately, China adopted reform and opening-up policy beginning at a lower development phase and achieved sustained high-speed growth for more than thirty years. Currently, China has surpassed the phase which the above-mentioned countries fell into the middle-income trap. On the other side, experiences of successful runner-ups show that when per capita GDP reached II,000 international dollar (based on the 1990 prices), economic growth speed will present regularly "natural drop ". Without internal and external shocks, China's economy is expected to reach this level by 2015 and the potential growth rate will possibly drop significantly. In this regard, China's toughest challenges will be whether it can effectively prevent and solve the financial risks accumulated during high-speed growth and make a shift to innovation-driven growth model Time is pressing for addressing the above challenges. A fundamental change in the growth model depends on the intensification of reform, in particular, the promotion of an "participatory and facilitative reform "approach. 展开更多
关键词 middle income trap high income wall China's economic growth
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Automatically Eye Detection with Different Gray Intensity Image Conditions 被引量:2
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作者 Mitra Montazeri Hossein Nezamabadi-pour Mahdieh Montazeri 《Computer Technology and Application》 2012年第8期525-532,共8页
One of the methods for biometric identification is facial features detection, and eye is an important facial feature in the face. In the recent years, automatically detecting eye with different image conditions is att... One of the methods for biometric identification is facial features detection, and eye is an important facial feature in the face. In the recent years, automatically detecting eye with different image conditions is attended. This paper proposes a method which can automatically detect eye in extensive range of images with different conditions. In the proposed method, first an image is enhanced by morphological operations then region of face is detected by hybrid projection function. To identify window of eye, vertical edge dominance map is used. The authors' method uses elliptical mask on eye image to detect center of pupil. The mask scans eye image to find minimum gray level because pupil is darkest part in eye image compared with 3 well-known methods. The accuracy of 99.53% on this This method has implemented on JAFFE face database and database confirms efficiency of the proposed method. 展开更多
关键词 Eye detection hybrid projection function vertical edge dominance map pupil detection.
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Don't Overlook GDP and Investment: An Analysis of China's Current Economic Trend
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作者 刘树成 《China Economist》 2012年第6期20-32,共13页
In this paper, we first examine various causes of China's unexpected low economic growth rate since the beginning of 2012. Particularly, we propose the possibility of one tendency masking the other tendency. That is,... In this paper, we first examine various causes of China's unexpected low economic growth rate since the beginning of 2012. Particularly, we propose the possibility of one tendency masking the other tendency. That is, there is a tendency of neglecting and downplaying GDP while making fewer efforts to develop economy in some regions that oppose GDP worship and irrational pursuit of and competition for GDP,, which deserves our full attention. We further propose in this paper that the decline of China's potential economic growth rate should keep a gradual process and the government should favor consumption while not overlooking investment, given that a certain amount of moderate investment will remain the key impetus to China's economic growth over a certain period in the future. 展开更多
关键词 economic trend macro control periodic fluctuation stabilizing growth
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4M's Research Review of EVA and EVA systems
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作者 Yin Haiping Wang Yizhen Feng Shuxia 《International English Education Research》 2014年第8期92-94,共3页
Economic Value Added, referred to as EVA, also known as economic value added, in the early 1990s, in order to adapt to dramatic changes in the business environment, the U.S. consulting f'trm Stem Stewart proposed and... Economic Value Added, referred to as EVA, also known as economic value added, in the early 1990s, in order to adapt to dramatic changes in the business environment, the U.S. consulting f'trm Stem Stewart proposed and implemented a concept of economic value added based financial management system, decision-making mechanism and incentive compensation system, new financial performance evaluation. Proposed EVA aims to overcome the deficiencies of traditional indicators accurately reflect the company's value creation for shareholders. In this paper, the basic theory of EVA to sort out, 4M's evaluation and EVA systems were reviewed research. 展开更多
关键词 4M's economic value added EVA system
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Argument for Ruling a Unique European Tax
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作者 Mihaela Tofan 《Journal of Modern Accounting and Auditing》 2011年第10期1090-1096,共7页
Harmonization of tax policy at European level is the result of compromise that must be achieved between member states' sovereignty and obstacles that create differences in legal regime for different categories of tax... Harmonization of tax policy at European level is the result of compromise that must be achieved between member states' sovereignty and obstacles that create differences in legal regime for different categories of taxes. The current level of harmonization achieved by the member states clearly shows that the process of reconciliation of taxes will not be a spontaneous, nor will evolve rapidly. With the occasion of European Union [EU] enlargement in 2004 and 2007, disparities in income levels matter between nationals of member states have put more pressure on the cooperation between member states, but some progress has been made including in this area. The idea of harmonization of taxes in the European plan is not new. Context of pertinent and uniform EU position has occurred since the first treaties concluded between member states. The free movements of goods, persons, services and capital, without any obstruction became absolute values. Creating a European tax, set and charged uniformly to all and by all member states, would be possible only if the criteria of budgetary requirements, criteria of efficiency and equity criteria are taken into consideration. Ruling a uniform level of charging would lead to establishing a single tax, mission almost impossible as long as the legal framework on taxation and civil duties remains under the responsibility of each member of EU. This analysis seems to greatly restrict the area of taxes that may meet all requirements listed. EU is still far from time to harmonize VAT (value added tax) levels perceived, but it is noted that the value added tax, income tax and tax on benefits eventually could meet the characteristics of a uniform European tax, achieving unanimous agreement among member states. 展开更多
关键词 tax policy regulation state sovereignty HARMONIZATION European tax IMPEDIMENTS
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Mechanical Ventilation Strategy for Subway Cabins Using Numerical Simulations
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作者 Soon-Bark Kwon Duck-Shin Park +2 位作者 Youngmin Cho Jong Bum Kim Taesung Kim 《Journal of Civil Engineering and Architecture》 2012年第8期1070-1075,共6页
Seoul metropolitan subway network is known to be the one of the most heavily used transportation means in the world. The subway cabins are naturally ventilated when the cabin doors are opened and through the gaps caus... Seoul metropolitan subway network is known to be the one of the most heavily used transportation means in the world. The subway cabins are naturally ventilated when the cabin doors are opened and through the gaps caused by the incomplete air-tightening of cabin bodies. Although, subway trains are equipped with a mechanical exhaust fan, the apparatus is rarely operated due to the problem of heating/cooling efficiency especially in the summer and winter seasons. In this study, we analyzed the transient CO2 (carbon dioxide) concentration level during the journey of a subway cabin when a heavy load of passengers of up to 200% of designed capacity using a CFD (computational fluid dynamics) analysis. With an increased journey time, the CO2 concentration increased by up to 5,000 ppm depending on passenger load. Through the operation of a mechanical exhaust fan, the high concentration of CO2 decreased down to 1,500 ppm. The effect of the exhaust fan operating on the dilution of indoor air was estimated by comparison with a closed cabin. In addition, the energy consumption for cooling in summer time was assessed for exhaust fan operations. 展开更多
关键词 Subway cabin ventilation carbon dioxide CFD exhaust fan.
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职业妥协研究:量表开发及对职业承诺与工作倦怠的预测作用 被引量:21
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作者 翁清雄 胡啸天 陈银龄 《管理世界》 CSSCI 北大核心 2018年第4期113-126,175,共15页
本文在整合了已有职业妥协相关研究的基础上,探讨了职业妥协的概念和结构,并通过访谈、开放式问卷调查等方法初步编制了职业妥协量表;运用项目分析、探索性因素分析、验证性因素分析等方法,对初步编制的量表进行修订和验证。结果表明,... 本文在整合了已有职业妥协相关研究的基础上,探讨了职业妥协的概念和结构,并通过访谈、开放式问卷调查等方法初步编制了职业妥协量表;运用项目分析、探索性因素分析、验证性因素分析等方法,对初步编制的量表进行修订和验证。结果表明,员工职业妥协的主要结构包括发展机会妥协、职业匹配妥协和社会期望妥协3个方面,所开发的量表具有良好的信度、效度。其次,本文基于两波次的数据,检验了职业妥协对后续的职业承诺与工作倦怠的影响作用,结果表明,职业妥协与职业承诺负相关,与工作倦怠正相关,在职业妥协的3个因子中,社会期望妥协对预测职业承诺和工作倦怠的增值效度最低,而职业匹配妥协的增值效度最高。 展开更多
关键词 职业妥协 量袁开发 职业承诺 工作倦怠 增值
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Quantum discord in three-spin XXZ chain with three-spin interaction 被引量:2
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作者 YUE HaiDi ZHANG Yong GONG Jian 《Science China(Physics,Mechanics & Astronomy)》 SCIE EI CAS 2012年第9期1641-1645,共5页
Quantum discord, as a kind of measurement of quantum correlation, has received much attention since it was introduced. This paper focuses on studying quantum discord in three-spin XXZ chain with three-spin interaction... Quantum discord, as a kind of measurement of quantum correlation, has received much attention since it was introduced. This paper focuses on studying quantum discord in three-spin XXZ chain with three-spin interaction. The effects of all kinds of pa- rameters on quantum discord in the ferromagnetic region J=-I are studied. The three-spin interaction may increase the value of quantum discord between two spins, while the anisotropy may decrease the value. In addition, the regrowth of quantum discord with temperature is found in the model. For zero temperature, quantum phase transition is existent. 展开更多
关键词 quantum discord three-spin interaction XXZ-spin chain
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Gas Turbulence Modulation Model for Gas-Solid Flows in Two-Fluid Approach 被引量:1
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作者 曾卓雄 潘阳 周力行 《Journal of Shanghai Jiaotong university(Science)》 EI 2010年第4期428-433,共6页
Turbulence enhancement by particle wake effect is studied by numerical simulation of gas turbulent flows passing over particle under various particle sizes, inlet gas velocities, gas viscosity, gas density and the dis... Turbulence enhancement by particle wake effect is studied by numerical simulation of gas turbulent flows passing over particle under various particle sizes, inlet gas velocities, gas viscosity, gas density and the distance of particles. By performing dimension analysis and using the form of gas-particle interaction source term for reference, a new semi-empirical turbulence enhancement model by the particle-wake effect is proposed. The turbulence model is then incorporated into second-order moment model for simulating gas-particle flows in a horizontal channel with different wall roughness and a sudden-expansion chamber. The results show that this model is with higher calculating accuracy than another two turbulence models in comparison with the experimental results. 展开更多
关键词 gas-particle flows turbulence modulation particle wake effect
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