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企业所得税并轨、所有权结构调整与企业生产率——基于群聚分析法的研究 被引量:2
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作者 高文静 施新政 《经济学(季刊)》 CSSCI 北大核心 2024年第1期172-188,共17页
企业所得税并轨前,外资占比大于等于25%的企业享受了“超国民待遇”,为企业的策略性行为提供了强激励。本文发现,在政策断点附近的企业中,约5%的企业会使外资占比恰好高于25%。该行为拉低了外资企业的平均全要素生产率。10个百分点的税... 企业所得税并轨前,外资占比大于等于25%的企业享受了“超国民待遇”,为企业的策略性行为提供了强激励。本文发现,在政策断点附近的企业中,约5%的企业会使外资占比恰好高于25%。该行为拉低了外资企业的平均全要素生产率。10个百分点的税收激励会使得群聚区间内企业的TFP降低5个百分点。该现象在无国家/集体资本、无新产品、非出口的企业表现得更严重。本文启示,在吸引和利用外资时,淡化与所有制身份相关的激励将有利于高质量发展。 展开更多
关键词 企业所得税并轨 外资企业 群聚分析
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群聚分析法:原理、争议及应用前景 被引量:13
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作者 张航 范子英 《数量经济技术经济研究》 CSSCI CSCD 北大核心 2019年第9期152-168,共17页
系统性地介绍群聚分析法(Bunching Approach)这一新兴实证方法。研究方法:通过文献整理,解析群聚分析法的原理和估计方法,梳理该方法在文献中的应用方向和尚存的争议,并展望其应用前景。研究发现:群聚分析法的应用对象为非连续型制度中... 系统性地介绍群聚分析法(Bunching Approach)这一新兴实证方法。研究方法:通过文献整理,解析群聚分析法的原理和估计方法,梳理该方法在文献中的应用方向和尚存的争议,并展望其应用前景。研究发现:群聚分析法的应用对象为非连续型制度中的制度弯折点(Kinkpoints)和制度断层点(Notchpoints),通过对群聚式分布进行高阶回归以获得反事实分布,群聚分析法得以准确测度个体行为弹性、制度规避程度和最优化摩擦等重要经济参数。研究创新:首次在国内介绍群聚分析法,并提出有潜力的应用领域。研究价值:群聚分析法已在国外研究中得到了广泛使用,但在国内的应用还处于萌芽阶段,本文旨在为该方法在国内经济研究中的应用打下基础。 展开更多
关键词 群聚分析 制度弯折点 制度断层点 弹性
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基于空间句法的历史街区空间优化策略研究——以徐州市中枢街为例 被引量:4
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作者 张岚 丁一丹 +1 位作者 张馨予 赵迪斐 《城市建筑空间》 2022年第12期32-35,共4页
中枢街是徐州市泉山区重要的商业与交通枢纽,拥有百余年历史,兼具历史、商业与居住的综合性功能,其空间演变见证了徐州的城市建设与更新。伴随城市新区的增量建设,中枢街旧城老化问题日益显现。基于空间句法理论,以徐州市中枢街为例,针... 中枢街是徐州市泉山区重要的商业与交通枢纽,拥有百余年历史,兼具历史、商业与居住的综合性功能,其空间演变见证了徐州的城市建设与更新。伴随城市新区的增量建设,中枢街旧城老化问题日益显现。基于空间句法理论,以徐州市中枢街为例,针对其街巷空间开展研究,采用轴线分析、视域分析、人流群聚分析量化街区空间形态,探究空间存在的问题并提出优化策略。 展开更多
关键词 空间句法 历史街区 轴线分析 视域分析 人流群聚分析 空间形态
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Cluster Analysis of Morphologic Characteristic of Eight Geographical Populations of Rana Dybowskii 被引量:1
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作者 应璐 徐艳春 +2 位作者 黄孝明 田秀华 汪青雄 《Agricultural Science & Technology》 CAS 2008年第1期104-106,110,共4页
[ObJective] The research aimed to determine the geographic distribution map of system of Rana dybowskii. [Method] Four morphologic indices (body length, body weight, forelimb length, hindlimb length) of eight geogra... [ObJective] The research aimed to determine the geographic distribution map of system of Rana dybowskii. [Method] Four morphologic indices (body length, body weight, forelimb length, hindlimb length) of eight geographical populations of R.dybowskii which naturally distribute in Changhai Mountain and Xiaoxing'an Mountain were measured. Measure results were variance analyzed and cluster analyzed. [Result] Variance analysis showed: the genetic branching among the Dongfanghong male population( belongs to Wandashan) and Xiaoxing'an Mountain male population and Changbai Mountain male population were significantly different (P〈0.05) ; the genetic branching between the Hebei female population (belongs to Xiaoxing'an Mountain) and Changbai Mountain female population was significantly different (P〈0.05 ). Cluster analysis showed : male R.dybowskii can be divided into three groups : the first group included Quanyang, Tianbei, Chaoyang and Ddkouqin, the second group included Tieli and Anshan, the third group included Dongfanghong; and the female R. dybowskii can be divided into three groups : the first group included Quanyang and Chaoyang, the second group included Tianbei and Dakouqin, the third group included Hebei. [Condusion] The paper deduced that the Sanjiang Plain was the geographical origin center ofR. dybowskii which radiated to Changbai Mountain and Xiaoxing'an Mountain along the adverse current of Songhua River basin, therefore, the current distribution pattern of R. dybowskii was formed. 展开更多
关键词 Rana dybowskii Geographical population Morphologic characteristic Distribution pattern Geographical origin Cluster analysis
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Factor analysis identifies subgroups of constipation 被引量:3
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作者 Philip G Dinning Mike Jones +6 位作者 Linda Hunt Sergio E Fuentealba Jamshid Kalanter Denis W King David Z Lubowski Nicholas J Talley Ian J Cook 《World Journal of Gastroenterology》 SCIE CAS CSCD 2011年第11期1468-1474,共7页
AIM:To determine whether distinct symptom groupings exist in a constipated population and whether such grouping might correlate with quantifiable pathophysiological measures of colonic dysfunction.METHODS:One hundred ... AIM:To determine whether distinct symptom groupings exist in a constipated population and whether such grouping might correlate with quantifiable pathophysiological measures of colonic dysfunction.METHODS:One hundred and ninety-one patients presenting to a Gastroenterology clinic with constipation and 32 constipated patients responding to a newspaper advertisement completed a 53-item,wide-ranging selfreport questionnaire.One hundred of these patients had colonic transit measured scintigraphically.Factor analysis determined whether constipation-related symptoms grouped into distinct aspects of symptomatology.Cluster analysis was used to determine whether indi-vidual patients naturally group into distinct subtypes.RESULTS:Cluster analysis yielded a 4 cluster solution with the presence or absence of pain and laxative unresponsiveness providing the main descriptors.Amongst all clusters there was a considerable proportion of patients with demonstrable delayed colon transit,irritable bowel syndrome positive criteria and regular stool frequency.The majority of patients with these characteristics also reported regular laxative use.CONCLUSION:Factor analysis identified four constipation subgroups,based on severity and laxative unresponsiveness,in a constipated population.However,clear stratification into clinically identifiable groups remains imprecise. 展开更多
关键词 Factor analysis CONSTIPATION SYMPTOMS CLUSTERS LAXATIVES
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Different Criteria for the Optimal Number of Clusters and Selection of Variables with R
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作者 Alessandro Attanasio Maurizio Maravalle Alessio Scalzini 《Journal of Mathematics and System Science》 2013年第9期469-476,共8页
One of the most important problems of clustering is to define the number of classes. In fact, it is not easy to find an appropriate method to measure whether the cluster configuration is acceptable or not. In this pap... One of the most important problems of clustering is to define the number of classes. In fact, it is not easy to find an appropriate method to measure whether the cluster configuration is acceptable or not. In this paper we propose a possible and non-automatic solution considering different criteria of clustering and comparing their results. In this way robust structures of an analyzed dataset can be often caught (or established) and an optimal cluster configuration, which presents a meaningful association, may be defined. In particular, we also focus on the variables which may be used in cluster analysis. In fact, variables which contain little clustering information can cause misleading and not-robustness results. Therefore, three algorithms are employed in this study: K-means partitioning methods, Partitioning Around Medoids (PAM) and the Heuristic Identification of Noisy Variables (HINoV). The results are compared with robust methods ones. 展开更多
关键词 CLUSTERING K-MEANS PAM number of clusters.
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Influences of sea ice on eastern Bering Sea phytoplankton
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作者 周茜茜 王鹏 +3 位作者 陈长平 梁君荣 李炳乾 高亚辉 《Chinese Journal of Oceanology and Limnology》 SCIE CAS CSCD 2015年第2期458-467,共10页
The influence of sea ice on the species composition and cell density of phytoplankton was investigated in the eastern Bering Sea in spring 2008. Diatoms, particularly pennate diatoms, dominated the phytoplankton commu... The influence of sea ice on the species composition and cell density of phytoplankton was investigated in the eastern Bering Sea in spring 2008. Diatoms, particularly pennate diatoms, dominated the phytoplankton community. The dominant species were Grammonema islandica (Grunow in Van Heurck) Hasle, Fragilariopsis cylindrus (Grunow) Krieger, F. oceanica (Cleve) Hasle, Navicula vanhoeffenii Gran, Thalassiosira antarctica Comber, T. gravida Cleve, T. nordenskioeldii Cleve, and T. rotula Meunier. Phytoplankton cell densities varied from 0.08× 10^4 to 428.8× 10^4 cells/L, with an average of 30.3× 10^4 cells/L. Using cluster analysis, phytoplankton were grouped into three assemblages defined by ice-forming conditions: open wate.r, ice edge, and sea ice assemblages. In spring, when the sea ice melts, the phytoplankton dispersed from the sea ice to the ice edge and even into open waters. Thus, these phytoplankton in the sea ice may serve as a “seed bank” for phytoplankton population succession in the subarctic ecosystem. Moreover, historical studies combined with these results suggest that the sizes of diatom species have become smaller, shifting from microplankton to nannoplankton-dominated communities. 展开更多
关键词 PHYTOPLANKTON sea ice Bering Sea community structure
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Stability of Mbuna Species Populations in Lake Malawi
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作者 Lucious G. Kanyumba Wisdom J. Changadeya +2 位作者 Aggrey J.D. Ambali Leonard A. Kamwanja EmmanuelK.W. Kaunda 《Journal of Environmental Science and Engineering(B)》 2012年第4期543-555,共13页
The first comprehensive study of abundance, richness and distribution of Mbuna in Lake Malawi was carried out in the 1980s. The present study examined changes of species richness and abundance of Mbuna with time. Most... The first comprehensive study of abundance, richness and distribution of Mbuna in Lake Malawi was carried out in the 1980s. The present study examined changes of species richness and abundance of Mbuna with time. Most sites demarcated during the 1980s survey were explored in order to determine changes in abundance and composition of Mbuna over a period of more than 20 years Chi-square analysis revealed significant difference (p 〈 0.05) in abundance of Mbuna between 1983 and 2005 with the exception of Chinyankhwazi and Chinyamwezi where the difference was not significant (p 〉 0.05). Cluster analysis showed changes in species composition between 1983 and 2005 in various sites. Generally, there were more species lost in a given area than new species observed in 2005. Decline in Mbuna species richness might have been caused by siltation, harvesting of Mbuna for food and ornamental fish trade while new species were mostly introduced through translocation from one part of the lake to another. 展开更多
关键词 Mbuna species abundance species richness translocation.
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A population-based case-crossover study of polyethylene glycol use and acute renal failure risk in the elderly
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作者 Nam-Kyong Choi Yoosoo Chang +5 位作者 Sun-Young Jung Yu-Kyong Choi Joongyub Lee Jin-Ho Lee Ju-Young Kim Byung-Joo Park 《World Journal of Gastroenterology》 SCIE CAS CSCD 2011年第5期651-656,共6页
AIM:To evaluate the possibility of an association between polyethylene glycol(PEG) and acute renal failure(ARF) in elderly patients using a health insurance claims database.METHODS:We conducted a population-based case... AIM:To evaluate the possibility of an association between polyethylene glycol(PEG) and acute renal failure(ARF) in elderly patients using a health insurance claims database.METHODS:We conducted a population-based casecrossover study using information obtained from Korean Health Insurance Review and Assessment Service(HIRA) claims from January 1,2005 to December 31,2005(Seoul,Korea).The study population consisted of elderly patients who received PEG prior to experiencing their first ARF-related hospitalization from April 1,2005 to December 31,2005.For each patient,one case and two control periods were matched.PEG use in a 2-or 4-wk window period prior to hospitalization for ARF was compared with PEG use in two earlier 2-or 4-wk control window periods.Conditional logistic regression analysis was used to estimate odds ratios(ORs) and 95% CI,adjusting for concomitant uses of diuretics,angiotensin converting enzyme inhibitors,non-steroidal anti-inflammatory drugs,antibiotics,anti-cancer drugs,and contrast media.RESULTS:Within the HIRA database which contained 1 093 262 elderly patients,1156 hospitalized ARF cases were identified.Among these cases,PEG was prescribed to 17(1.5%) patients before hospitalization.The adjusted ORs when applying the 2-and 4-wk window periods were 0.4(95% CI:0.03-5.24) and 2.1(95% CI:0.16-27.78),respectively.CONCLUSION:No increased risk of ARF was found in elderly PEG users.However,based on the limited number of study subjects,further analysis should be performed to confirm these results. 展开更多
关键词 Polyethylene glycol Acute renal failure Adverse drug reaction Health insurance claims data-base CASE-CROSSOVER
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个人所得税改革与劳动供给:基于调整成本与收益的研究
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作者 王春超 冯大威 张志鑫 《世界经济》 CSSCI 北大核心 2024年第4期184-211,共28页
本文分析2011和2018年两次个人所得税改革对中国劳动供给的影响,探讨了劳动者调整成本与收益对个体劳动行为决策的作用。研究发现:首先,2011年个税改革提高了个体劳动供给,其劳动激励效果在不同性别、年龄及受教育程度群体间具有显著异... 本文分析2011和2018年两次个人所得税改革对中国劳动供给的影响,探讨了劳动者调整成本与收益对个体劳动行为决策的作用。研究发现:首先,2011年个税改革提高了个体劳动供给,其劳动激励效果在不同性别、年龄及受教育程度群体间具有显著异质性,调整成本因群体不同也各有差异;其次,调整成本会削弱劳动者对改革的行为反应;最后,2018年个税改革的调整成本对劳动者的影响较2011年进一步扩大。本文建议政府在推行个人所得税改革时,需全面准确考虑劳动者的调整成本和收益,优化税收与就业政策,持续释放劳动力供给潜力。 展开更多
关键词 个人所得税改革 劳动供给 调整成本 群聚分析
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丰收的嘉奖:财政激励与粮食增产
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作者 罗斯炫 张俊飚 《中国农村经济》 CSSCI 北大核心 2024年第8期27-46,共20页
常规产粮大县奖励政策是中央政府为了调动地方政府粮食生产积极性、缓解产粮大县财政困难的重要举措,但其粮食增产效果及作用机制尚未明晰。本文基于群聚分析法,利用奖励入围条件所形成的制度断层点,估计了该政策实施对粮食生产的影响... 常规产粮大县奖励政策是中央政府为了调动地方政府粮食生产积极性、缓解产粮大县财政困难的重要举措,但其粮食增产效果及作用机制尚未明晰。本文基于群聚分析法,利用奖励入围条件所形成的制度断层点,估计了该政策实施对粮食生产的影响。结果表明:2005-2020年,该政策实施产生了明显的群聚现象,即县域粮食产量频数分布在奖励入围断点20万吨处呈现左侧缺失与右侧群聚。该政策实施促使操纵区间内县域粮食单产平均提高5.0%,且提高了复种指数与农业机械化水平。财政收支缺口大、产业结构高级化程度低的县和贫困县受财政激励更强,表现出更高的粮食增产成效。进一步,该政策还提高了县级层面的农业全要素生产率和农业劳动生产率。经计算,该政策实施的预计收益下限值远大于其预计成本上限值,具有较高的经济效益。本文研究有助于认识县级政府对粮食生产财政转移支付的反应程度、财政激励的作用区间以及财政转移支付对粮食安全的贡献,为中央政府进一步优化和创新粮食生产财政转移支付制度,充分发挥财政助力粮食安全重要职能提供来自微观层面的经验证据。 展开更多
关键词 常规产粮大县奖励政策 财政激励 财政转移支付 粮食安全 群聚分析
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减税激励与企业债务负担——来自小微企业所得税减半征收政策的证据 被引量:89
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作者 王伟同 李秀华 陆毅 《经济研究》 CSSCI 北大核心 2020年第8期105-120,共16页
小微企业是经济社会发展活力的微观基础,降低小微企业债务负担,推动小微企业可持续和高质量发展具有重要现实意义。税收优惠是国家支持小微企业发展的重要举措,但目前减税政策的效果如何尚不明晰。本文利用全国税收调查数据,基于小微企... 小微企业是经济社会发展活力的微观基础,降低小微企业债务负担,推动小微企业可持续和高质量发展具有重要现实意义。税收优惠是国家支持小微企业发展的重要举措,但目前减税政策的效果如何尚不明晰。本文利用全国税收调查数据,基于小微企业所得税减半征收政策带来的冲击,使用群聚(bunching)方法考察了减税激励对小微企业债务规模和融资成本的影响。研究结果表明,所得税减半征收政策有效降低了小微企业的实际税负,部分企业通过操纵应纳税所得额享受到了税收减免,并使得操纵区间内的企业平均所得税负降低了6.83%。反事实估计减税的政策效应发现,企业所得税负每下降10%,则其流动负债会平均降低16.62%,流动负债占比降低1.65个百分点,同时企业利息支出下降21.9%,财务费用下降16.86%,这为减税政策缓解企业债务负担及化解杠杆风险提供了微观证据。在此基础上,本文还讨论了减税政策的动态效应及对企业生产效率的积极影响。本文研究结论表明,减税政策显著降低了小微企业税收负担,缓解了企业融资约束,这为国家进一步实施小微企业减税政策提供了经验支持。 展开更多
关键词 小微企业 减税激励 债务负担 群聚分析
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房产税能否抑制住房投机 被引量:22
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作者 张航 范子英 《世界经济》 CSSCI 北大核心 2021年第9期154-179,共26页
房产税是我国财税体制改革的重大举措,其政策核心指向是抑制住房投机,来同时达到"房住"和"不炒"两个目标。与以往研究仅关注住房整体价格效应不同,本文利用2011年上海房产税试点的政策,基于人均60平方米免税的特殊... 房产税是我国财税体制改革的重大举措,其政策核心指向是抑制住房投机,来同时达到"房住"和"不炒"两个目标。与以往研究仅关注住房整体价格效应不同,本文利用2011年上海房产税试点的政策,基于人均60平方米免税的特殊规定,采用上海30万套住房微观数据和群聚分析法(bunching),首次估计了房产税对住房投机行为的"精准"打击作用。结果显示,在人均60平方米的免税门槛附近,投机性购房减少了2.94平方米,用于购房的总货币资产减少了3.92%,应税总值的弹性为-14,这意味着7%的房产税税率就可以完全挤出投机性购房;即使把合买住房的干扰因素排除在外,上述结论依然成立。本文对即将推出的《房地产税》立法、税率设定、地方主体税种建设等都有直接的借鉴意义。 展开更多
关键词 房产税 住房投机 群聚分析
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工业用地价格与企业产能利用率 被引量:2
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作者 刘若鸿 许晏君 《世界经济》 CSSCI 北大核心 2023年第11期103-127,共25页
化解产能过剩是推动新时代中国经济高质量发展的重要环节。本文基于地价管制政策带来的冲击,考察工业用地价格对企业产能利用率的影响。研究发现,工业用地价格在最低价标准附近存在“群聚”现象,地价管制政策提高用地成本进而促进企业... 化解产能过剩是推动新时代中国经济高质量发展的重要环节。本文基于地价管制政策带来的冲击,考察工业用地价格对企业产能利用率的影响。研究发现,工业用地价格在最低价标准附近存在“群聚”现象,地价管制政策提高用地成本进而促进企业产能利用率提高。机制检验发现,地价管制政策主要通过抑制投资过度扩张和促进创新活动提高企业产能利用率,但对杠杆率和融资约束的影响不显著。异质性分析表明,这种“群聚”现象在经济增长目标加码程度较高和政府干预程度较高的地区更为显著。本文为中央政府制定地价管制政策、规范地方政府供地行为提供了参考,并对化解产能过剩和推进土地要素市场化改革具有启示意义。 展开更多
关键词 工业用地价格 地价管制政策 产能利用率 群聚分析
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