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浅析增值税、企业所得税联评模型的应用
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作者 刘荣明 赵耀良 郭有刚 《涉外税务》 CSSCI 北大核心 2010年第4期73-76,共4页
纳税评估作为强化税源监控的手段之一,是提高征管质量的重要措施。当前,有些国税机关按税种将增值税、企业所得税(以下简称"两税")分别评估,没有实现信息共享,既影响了征管质量和效率,也增加了工作量。山西省晋中市榆次区国... 纳税评估作为强化税源监控的手段之一,是提高征管质量的重要措施。当前,有些国税机关按税种将增值税、企业所得税(以下简称"两税")分别评估,没有实现信息共享,既影响了征管质量和效率,也增加了工作量。山西省晋中市榆次区国家税务局从实际出发,综合运用各类数据信息比对分析,对纳税人一定时期内"两税"纳税申报情况实施综合评估,达到一次评估、"两税"兼评的效果。本文对"两税"联评模型的基本原理及应用过程进行了介绍与分析。 展开更多
关键词 增值税 企业所得税 联评模型
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Soil Quality Assessment Using Weighted Fuzzy Association Rules 被引量:12
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作者 XUE Yue-Ju LIU Shu-Guang +1 位作者 HU Yue-Ming YANG Jing-Feng 《Pedosphere》 SCIE CAS CSCD 2010年第3期334-341,共8页
Fuzzy association rules (FARs) can be powerful in assessing regional soil quality, a critical step prior to land planning and utilization; however, traditional FARs mined from soil quality database, ignoring the impor... Fuzzy association rules (FARs) can be powerful in assessing regional soil quality, a critical step prior to land planning and utilization; however, traditional FARs mined from soil quality database, ignoring the importance variability of the rules, can be redundant and far from optimal. In this study, we developed a method applying different weights to traditional FARs to improve accuracy of soil quality assessment. After the FARs for soil quality assessment were mined, redundant rules were eliminated according to whether the rules were significant or not in reducing the complexity of the soil quality assessment models and in improving the comprehensibility of FARs. The global weights, each representing the importance of a FAR in soil quality assessment, were then introduced and refined using a gradient descent optimization method. This method was applied to the assessment of soil resources conditions in Guangdong Province, China. The new approach had an accuracy of 87%, when 15 rules were mined, as compared with 76% from the traditional approach. The accuracy increased to 96% when 32 rules were mined, in contrast to 88% from the traditional approach. These results demonstrated an improved comprehensibility of FARs and a high accuracy of the proposed method. 展开更多
关键词 ACCURACY COMPREHENSIBILITY global weights
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Life Cycle Evaluation of Energy Supply Technologies in China by Energy Chain Multi Layered Model
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作者 K. Okajima R. Kogure Y. Uchiyama 《Journal of Energy and Power Engineering》 2010年第11期14-20,共7页
China has a large potential to reduce CO2 emission in the Asian region. In this study, life cycle analyses of energy supply technologies in China were evaluated for enforcing the clean development mechanism (CDM). W... China has a large potential to reduce CO2 emission in the Asian region. In this study, life cycle analyses of energy supply technologies in China were evaluated for enforcing the clean development mechanism (CDM). Wind power, integrated coal gasification combined cycle (IGCC), natural gas combined cycle (NGCC), and ultra super critical power plant (USC) were chosen as new power generation technologies. The system function of the developed model was enhanced to extend coverage to new technologies for power generation systems in China. CO2 intensities, energy profit ratios, and CO2 emission reductions are estimated based on the assumption that these power plants were constructed at Shanxi, Xinjiang, and Shanghai. Wind power showed the best results with regard to CO2 intensity and energy profit ratio. However, it also has some disadvantages with regard to the utilization factor and the lifetime. It is considered that wind power will become an important part of CDM activities as the utilization factor and the lifetime improve. An NGCC using a natural gas pipeline was found to be most advantageous in reducing CO2 emission. IGCC and USC were inferior to NGCC with regard to energy profit ratios and CO2 emission reductions. 展开更多
关键词 Life-cycle assessment (LCA) supply-side energy technology energy chain clean development mechanism (CDM).
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Core Competence Evaluation Based on Grey Correlation Degree Airport Enterprise
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作者 Chen Xue Yang Qing 《International Journal of Technology Management》 2015年第5期25-28,共4页
How to have a more long-term vitality in the fierce competition in the industry and complex market environment, to have the more powerful anti-risk capability and competitive advantage is a modem airport managers have... How to have a more long-term vitality in the fierce competition in the industry and complex market environment, to have the more powerful anti-risk capability and competitive advantage is a modem airport managers have an urgent need to solve the problem. Because the nature of this paper will be "core competence" deemed to maintain long-term vitality and airport businesses a competitive advantage in the fierce competition in the industry. It can interpret and summarize the definition of core competence connotation airport, specificity and identification method to construct a two-dimensional Airport Enterprise core competence evaluation system and core competencies of three large enterprises of China' s civil aviation airport with the area to evaluate the scientific and operational test evaluation model. 展开更多
关键词 Airport Enterprise Core Competence Intangible Resources MULTI-DIMENSIONAL
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A scalar dynamic conditional correlation model:Structure and estimation
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作者 Hui Wang Jiazhu Pan 《Science China Mathematics》 SCIE CSCD 2018年第10期1881-1906,共26页
The dynamic conditional correlation(DCC) model has been widely used for modeling the conditional correlation of multivariate time series by Engle(2002). However, the stationarity conditions have been established only ... The dynamic conditional correlation(DCC) model has been widely used for modeling the conditional correlation of multivariate time series by Engle(2002). However, the stationarity conditions have been established only recently and the asymptotic theory of parameter estimation for the DCC model has not yet to be fully discussed. In this paper, we propose an alternative model, namely the scalar dynamic conditional correlation(SDCC) model. Sufficient and easily-checked conditions for stationarity, geometric ergodicity, andβ-mixing with exponential-decay rates are provided. We then show the strong consistency and asymptotic normality of the quasi-maximum-likelihood estimator(QMLE) of the model parameters under regular conditions.The asymptotic results are illustrated by Monte Carlo experiments. As a real-data example, the proposed SDCC model is applied to analyzing the daily returns of the FSTE(financial times and stock exchange) 100 index and FSTE 100 futures. Our model improves the performance of the DCC model in the sense that the Li-Mc Leod statistic of the SDCC model is much smaller and the hedging efficiency is higher. 展开更多
关键词 dynamic conditional correlation stationarity ERGODICITY QMLE CONSISTENCY asymptotic normality
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