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列车车补信息动态管理系统的开发与应用
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作者 施文忠 周健 赵校 《铁路计算机应用》 2004年第z1期21-23,共3页
针对车补票据审核的现状,设计开发了用于票据审核、票据管理、报表统计等的列车车补信息动态管理系统,介绍该软件的软件结构、系统功能及技术特点.
关键词 车补审核 汇总统计 票据管理 BO报表
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车补收入的个人所得税筹划新方法
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作者 傅樵 《财会月刊(下)》 2012年第5期27-28,共2页
企业发放给职工的工资中包含的车补,要按"工资薪金"计算缴纳个人所得税。本文分析了各种车补发放方式下的税收风险及负担,提出成立微型租赁公司,通过合法的手段合理降低职工个人的税收负担,减少企业税务风险。
关键词 车补 个人所得税 纳税筹划
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高速铁路车补收入预算管理体系的构建与完善 被引量:4
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作者 周桂芬 《铁道运输与经济》 北大核心 2015年第10期52-56,共5页
在阐述高速铁路车补收入预算管理所具有的车补收入具有不确定性、预算执行难度大、预算完成受外部因素影响大等特点的基础上,针对高速铁路车补收入预算管理存在问题,即车补收入预算管理意识有待加强、预算分析基础薄弱、缺乏有效的堵漏... 在阐述高速铁路车补收入预算管理所具有的车补收入具有不确定性、预算执行难度大、预算完成受外部因素影响大等特点的基础上,针对高速铁路车补收入预算管理存在问题,即车补收入预算管理意识有待加强、预算分析基础薄弱、缺乏有效的堵漏保收激励机制、堵漏保收制度落实不到位等,提出建立预算责任考核制度和预算分析制度,加强日常监管,完善软硬件措施,全面构建新形势下的高速铁路车补收入预算管理体系,并以某铁路局高速铁路车补收入预算管理实施效果进行分析。 展开更多
关键词 高速铁路 车补收入 预算管理
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质疑“公车改革”
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作者 宫希魁 《观察与思考》 2004年第23期40-41,共2页
目前,一些地方正在推行所谓"公车改革",其大体做法是,取消为领导干部配备的专用公车,按干部职级高低发放不同数额的交通补贴.此种做法似有被广泛肯定之势,溢美之词频见报端.在我看来,这不过是干部集团的话语霸权和自我评价,借... 目前,一些地方正在推行所谓"公车改革",其大体做法是,取消为领导干部配备的专用公车,按干部职级高低发放不同数额的交通补贴.此种做法似有被广泛肯定之势,溢美之词频见报端.在我看来,这不过是干部集团的话语霸权和自我评价,借用"公车改革"名义而给自己加薪而已. 展开更多
关键词 公车改革 补贴 经费 附加工资 车补 公车消费
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INERTIAL INTEGRATED SYSTEM OF NORTH SEEKING/SIGHT STABILIZING ON VEHICLE 被引量:1
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作者 刘建业 徐珍 +1 位作者 杨莉 肖纪立 《Transactions of Nanjing University of Aeronautics and Astronautics》 EI 2000年第2期157-162,共6页
A brand new method of automatic north seeking/sight stabilizing is introduced for usage in land fighting vehicles such as tank, etc. Some inertial devices are installed additionally on the platform along with relat... A brand new method of automatic north seeking/sight stabilizing is introduced for usage in land fighting vehicles such as tank, etc. Some inertial devices are installed additionally on the platform along with relative control circuits to make its function of North seeking possible. Double position calculation is adopted in this method, and by alignment at two sites the azimuth angle can be figured out. Also the orientation and the horizontal shifts of the gyro are simultaneously measured and compensated so as to improve the accuracy of north seeking. The system can automatically seek north when the vehicle is immobile. And the time consumption is no more than 5.5 min. Besides, the system can keep azimuth angle and provide tilt angle and pitch angle of the vehicle. 展开更多
关键词 north seeking sight stabilizing inertial platform shift measurement and compensation land fighting vehicle
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Active Error Compensating Welding Fixture System for Auto Body
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作者 张家梁 杨建国 +1 位作者 解奇军 王毅 《Journal of Donghua University(English Edition)》 EI CAS 2009年第4期361-367,共7页
The welding fixtures are the most important devices for an auto body welding assembly line. The current special fixtures used by many automotive manufactures are only fit for one or several specific welding processes,... The welding fixtures are the most important devices for an auto body welding assembly line. The current special fixtures used by many automotive manufactures are only fit for one or several specific welding processes, and the dimensional problem in the circle due to several variation sources accumulation has no adjustment. The active error compensating welding fixture system for auto body is designed and manufactured. The detecting model, coordinate transformation model, and adjusting model based on auto body coordinate system are presented. The dowel pin modular design is adopted in the structure of the fixture to suit different workpieces with some similar characteristics. The online detection and adaptive control system using eddy current sensors and adaptive adjusting devices is analyzed. Three kinds of the left rear wheel covers SGM60 are selected to test workpieces of the developed system, and the active error compensating experiments are performed in the lab for many times. Test results show the validity of mechanism reconfigurations, on-line detections and error compensations of the developed welding fixture. 展开更多
关键词 welding fixture on-line detection error compensation RECONFIGURATION auto body
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Estimation of Knock Wheel Noise of Rail Transport with an Acoustic Intensity Method
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作者 Kolykhalin Vitaly 《Journal of Mechanics Engineering and Automation》 2012年第8期465-469,共5页
The application of railway wheel noise compensation method is considered. The effect can be obtained by shift a pair of usual parallel rail joints on a pair of offset rail joints, for example, the right rail joint is ... The application of railway wheel noise compensation method is considered. The effect can be obtained by shift a pair of usual parallel rail joints on a pair of offset rail joints, for example, the right rail joint is shifted concerning the left rail joint on the certain distance. The distance is depend on the speed of train and promotes the correlation interconnection between excited acoustical pulses. The intensity wheel knock spectrograms corresponding of different distance between rail joints registered by the microphone are estimated. The spectrograms considerably differed from each other in low frequency band are analyzed. The result of practical using the acoustic noise compensation method is proved. 展开更多
关键词 Control noise ACOUSTIC RAILWAY MICROPHONE wheel knock.
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Thermo-mechanical properties of bowl-shaped grinding wheel and machining error compensation for grinding indexable inserts
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作者 张祥雷 姚斌 +3 位作者 陈彬强 孙维方 王萌萌 罗琪 《Journal of Central South University》 SCIE EI CAS CSCD 2015年第10期3830-3836,共7页
In order to meet the technical requirements of grinding the circumferential cutting edge of indexable inserts, thermo-mechanical properties of bowl-shaped grinding wheel in high speed grinding process and the influenc... In order to meet the technical requirements of grinding the circumferential cutting edge of indexable inserts, thermo-mechanical properties of bowl-shaped grinding wheel in high speed grinding process and the influence of dimension variations of the grinding wheel on machining accuracy were investigated. Firstly, the variation trends of the dimension due to centrifugal force generated in different wheel speeds were studied and the effect of stress stiffening and spin softening was presented. Triangular heat flux distribution model was adopted to determine temperature distribution in grinding process. Temperature field cloud pictures were obtained by the finite element software. Then, dimension variation trends of wheel structure were acquired by considering the thermo-mechanical characteristic under combined action of centrifugal force and grinding heat at different speeds. A method of online dynamic monitoring and automatic compensation for dimension error of indexable insert was proposed. By experimental verification, the precision of the inserts satisfies the requirement of processing. 展开更多
关键词 bowl-shaped grinding wheel thermo-mechanical properties indexable insert machining accuracy COMPENSATION
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公车改革涉税问题分析与思考 被引量:1
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作者 朱克实 《财政研究》 CSSCI 北大核心 2015年第7期85-87,共3页
现阶段,我国公车改革已经进入全面推进阶段。公车改革不仅涉及到国家财政资金的使用,而且还与纳税人的利益紧密相关。本文从车补个人所得税征管及增值税征管两方面对公车改革中车补税收征管存在的问题进行分析,特别针对车补相关涉税处... 现阶段,我国公车改革已经进入全面推进阶段。公车改革不仅涉及到国家财政资金的使用,而且还与纳税人的利益紧密相关。本文从车补个人所得税征管及增值税征管两方面对公车改革中车补税收征管存在的问题进行分析,特别针对车补相关涉税处理的合理性及适用性进行探讨。在此基础上,结合我国公车改革试点及实践,就完善我国公车改革税收政策及税收征管提出具体建议。 展开更多
关键词 公车改革 车补 税收政策 税收征管
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试论中国公务用车制度改革 被引量:2
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作者 张梅红 《社科纵横(新理论版)》 2007年第1期92-94,共3页
产生于计划经济时代的我国公务用车制度运行至今,产生了一系列公车私用、使用效率低下等问题,给财政带来了沉重负担,引起了公众的不满。公车制度改革的探索取得了一些成效与经验,但是近些年却举步维艰,以"货币化改革"为特点... 产生于计划经济时代的我国公务用车制度运行至今,产生了一系列公车私用、使用效率低下等问题,给财政带来了沉重负担,引起了公众的不满。公车制度改革的探索取得了一些成效与经验,但是近些年却举步维艰,以"货币化改革"为特点的车改方案更是引起了众多争议,"车补"标准该如何制定成为货币化改革的关键问题。公车改革何去何从,值得引起我们的关注与深思。 展开更多
关键词 公务用车 货币化改革 车补 公共权力
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