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中印两国外资居民企业有效平均税率估测及分析 被引量:2
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作者 李伟 朱为群 《财经研究》 CSSCI 北大核心 2009年第6期109-119,共11页
中印两国的税收制度对于外资的吸引发挥着至关重要的作用。潜在投资者选择投资项目主要考虑一国的有效平均税率是否具有吸引力。文章运用已被国际学术界广泛认可的D/G模型,利用安永会计师事务所提供的有关数据,从企业和股东两个层面分... 中印两国的税收制度对于外资的吸引发挥着至关重要的作用。潜在投资者选择投资项目主要考虑一国的有效平均税率是否具有吸引力。文章运用已被国际学术界广泛认可的D/G模型,利用安永会计师事务所提供的有关数据,从企业和股东两个层面分别估测了中印两国外资居民企业采用不同融资方式、投资于不同资产所承担的有效平均税率,并检验了上述结果对各种假设条件的敏感性。通过较为准确而全面地估测中印两国外资居民企业的有效平均税率,文章的研究结果将更直观地反映出两国外资居民企业的平均税负水平,并有利于判断我国税制对于吸引外资的相对优劣性。 展开更多
关键词 中印比较 有效平均税率 D/G模型 税负估测比较
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小学数学“量感”培养策略
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作者 林添伙 《基础教育论坛》 2023年第10期68-70,共3页
“量感”是小学数学核心素养“会用数学的眼光观察现实世界”的主要表现之一。培养“量感”有助于拓展学生数学思维能力,促进其对“量”的敏感性和直觉思维,提高解决有关数学实际问题的能力。在“量感”培养过程中,应着力以生活为基础... “量感”是小学数学核心素养“会用数学的眼光观察现实世界”的主要表现之一。培养“量感”有助于拓展学生数学思维能力,促进其对“量”的敏感性和直觉思维,提高解决有关数学实际问题的能力。在“量感”培养过程中,应着力以生活为基础、活动为载体、比较为途径,强调拓展体悟的多感官、多维度的知识建构,形成学生抽象能力和应用意识的经验基础。 展开更多
关键词 小学数学 量感 生活体验 比较估测 感悟内化
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概率的估测比较——副词“总”的系统性多义
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作者 孙嘉铭 石定栩 《语言研究》 CSSCI 北大核心 2022年第2期1-9,共9页
以往的研究大多将“总”归入频率副词或者全称量化成分,文章从实际语料出发,说明“总”的语义及句法分布特点无法用频率或者全称量化来准确解释。文章将“总”的本质语义归纳为概率的估测比较,即说话人经过估测认为,“总”所在命题描述... 以往的研究大多将“总”归入频率副词或者全称量化成分,文章从实际语料出发,说明“总”的语义及句法分布特点无法用频率或者全称量化来准确解释。文章将“总”的本质语义归纳为概率的估测比较,即说话人经过估测认为,“总”所在命题描述了一个大概率事件。“总”在现代汉语中的多种用法都可以由这一基本意义推导出来。“总”的语义解读体现了近似量系统在人类认知及语言处理中的重要作用。 展开更多
关键词 “总” 概率估测比较 近似量系统
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Multi-environmental Evaluation of Triticale, Wheat and Barley Genotypes by GGE Biplot Analysis
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作者 Oguz Bilgin Alpay Balkan +1 位作者 Zahit Kayihan Korkut Ismet Baser 《Journal of Life Sciences》 2018年第1期13-23,共11页
The research was carried out with 9 triticale, 3 bread wheat, 3 durum wheat and 3 barley varieties and advanced lines in Tekirdag, Edime and Silivri locations during three years. In the study, the data obtained from c... The research was carried out with 9 triticale, 3 bread wheat, 3 durum wheat and 3 barley varieties and advanced lines in Tekirdag, Edime and Silivri locations during three years. In the study, the data obtained from combined variance analysis were performed and the significance of the differences between the averages was determined by LSD multiple comparison test. GGE biplot analysis and graphics were made by using the statistical package program. The genotypes G2 and G3 for thousand kernel weight, genotype G1 for the heading time and test weight, genotypes G14 and G15 for the maturation time, number of spikelets per spike and grain weight per spike and G13 for the plant height, spike length and grain yield per hectare decare revealed the highest values. The genotypes G6, GS, G4, G14, G9, G8 and G7 gave lower values than the average in terms of grain yield, whereas the other genotypes gave higher values than the general average. According to biplot graphical results, while locations 1 and 8 were closely related, locations 9, 2 and 7 were positively related to these environments. Although the location 7 is slightly different from the other 4 locations, these 5 locations can be seen as a mega environment. Genotypes G12, G2, G3 and G10 for this mega-environment showed the best performances. According to the results of grain yields obtained from 9 different locations, the location 5 was the most discriminating area while the location 1 was the least discriminating. Location 2 was the best representative location, while locations 4 and 7 were with the lowest representation capability. The locations that are both descriptive and representative are good test locations for the selection of adapted genotypes. Test environments, such as location 8, with low ability to represent are useful for selecting genotypes that perform well in specific regions if the target environments can be subdivided into sub-environments. 展开更多
关键词 GGE biplot genotype mega-environment descriptive location and representative.
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Student Self-assessment for Undergraduate, Graduate and Imernational Finance Courses
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作者 Eric J. McLaughlin 《Chinese Business Review》 2011年第8期640-647,共8页
Assessing student learning can be exceedingly challenging considering that as faculty we never really know what a student knows prior to entering our classroom and what value-added material has been assimilated during... Assessing student learning can be exceedingly challenging considering that as faculty we never really know what a student knows prior to entering our classroom and what value-added material has been assimilated during the academic quarter. This research paper introduces a self-assessment instrument that focuses on ten major finance topics and reports the results of the administration of the self-assessment tool for finance education at the undergraduate and graduate level in courses taught in the United States and abroad. Ten topics of importance to most finance curriculum design were selected as the focus topics. The research methodology employed uses a pre-/post- test comparison with "understanding" being measured on a five-point Lichert scale as implemented in five different fmanee courses. Significant measurable differences occurred in each of the courses using this finance assessment instrument with overall average improvement of understanding by the students as much as one entire point. For exarnple, 1.5 mean score for the pre-test and 2.4 mean score for the post -test for an introductory finance class at the undergraduate level in a college of business. Additional improvements were assessed in each of the courses surveyed. 展开更多
关键词 survey instrument SELF-ASSESSMENT finance education
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