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Metal-Halide Perovskite Submicrometer-Thick Films for Ultra-Stable Self-Powered Direct X-Ray Detectors
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作者 Marco Girolami Fabio Matteocci +7 位作者 Sara Pettinato Valerio Serpente Eleonora Bolli Barbara Paci Amanda Generosi Stefano Salvatori Aldo Di Carlo Daniele M.Trucchi 《Nano-Micro Letters》 SCIE EI CAS CSCD 2024年第9期410-431,共22页
Metal-halide perovskites are revolutionizing the world of X-ray detectors,due to the development of sensitive,fast,and cost-effective devices.Self-powered operation,ensuring portability and low power consumption,has a... Metal-halide perovskites are revolutionizing the world of X-ray detectors,due to the development of sensitive,fast,and cost-effective devices.Self-powered operation,ensuring portability and low power consumption,has also been recently demonstrated in both bulk materials and thin films.However,the signal stability and repeatability under continuous X-ray exposure has only been tested up to a few hours,often reporting degradation of the detection performance.Here it is shown that self-powered direct X-ray detectors,fabricated starting from a FAPbBr_(3)submicrometer-thick film deposition onto a mesoporous TiO_(2)scaffold,can withstand a 26-day uninterrupted X-ray exposure with negligible signal loss,demonstrating ultra-high operational stability and excellent repeatability.No structural modification is observed after irradiation with a total ionizing dose of almost 200 Gy,revealing an unexpectedly high radiation hardness for a metal-halide perovskite thin film.In addition,trap-assisted photoconductive gain enabled the device to achieve a record bulk sensitivity of 7.28 C Gy^(−1)cm^(−3)at 0 V,an unprecedented value in the field of thin-film-based photoconductors and photodiodes for“hard”X-rays.Finally,prototypal validation under the X-ray beam produced by a medical linear accelerator for cancer treatment is also introduced. 展开更多
关键词 Metal-halide perovskite thin films direct X-ray detectors Self-powered devices Operational stability Medical linear accelerator
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Behavior of exciton in direct−indirect band gap Al_(x)Ga_(1−x)As crystal lattice quantum wells
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作者 Yong Sun Wei Zhang +10 位作者 Shuang Han Ran An Xin-Sheng Tang Xin-Lei Yu Xiu-Juan Miao Xin-Jun Ma Xianglian Pei-Fang Li Cui-Lan Zhao Zhao-Hua Ding Jing-Lin Xiao 《Journal of Semiconductors》 EI CAS CSCD 2024年第3期64-70,共7页
Excitons have significant impacts on the properties of semiconductors.They exhibit significantly different properties when a direct semiconductor turns in to an indirect one by doping.Huybrecht variational method is a... Excitons have significant impacts on the properties of semiconductors.They exhibit significantly different properties when a direct semiconductor turns in to an indirect one by doping.Huybrecht variational method is also found to influence the study of exciton ground state energy and ground state binding energy in Al_(x)Ga_(1−x)As semiconductor spherical quantum dots.The Al_(x)Ga_(1−x)As is considered to be a direct semiconductor at AI concentration below 0.45,and an indirect one at the concentration above 0.45.With regards to the former,the ground state binding energy increases and decreases with AI concentration and eigenfrequency,respectively;however,while the ground state energy increases with AI concentration,it is marginally influenced by eigenfrequency.On the other hand,considering the latter,while the ground state binding energy increases with AI concentration,it decreases with eigenfrequency;nevertheless,the ground state energy increases both with AI concentration and eigenfrequency.Hence,for the better practical performance of the semiconductors,the properties of the excitons are suggested to vary by adjusting AI concentration and eigenfrequency. 展开更多
关键词 exciton effects aluminum gallium arsenide crystal direct band gap semiconductor indirect band gap semiconductor
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Analysis of Standards and Effects of Police Indirect Court of Human Rights——Taking“Akbay and Others v.Germany”as an Example
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作者 刘梅湘 侯慧茹 CHEN Feng 《The Journal of Human Rights》 2024年第1期202-230,共29页
The European Court of Human Rights(ECtHR)has ruled that illegal indirect entrapment must meet three criteria simultaneously.This mixed standard requires that the previous direct entrapment violates the“essentially pa... The European Court of Human Rights(ECtHR)has ruled that illegal indirect entrapment must meet three criteria simultaneously.This mixed standard requires that the previous direct entrapment violates the“essentially passive,”subsequent indirect entrapment satisfies the“reasonable foreseeability,”and police entrapment of secondary defendants to commit crimes is considered“decisive.”The legal consequences of indirect entrapment are distinguished between general indirect entrapment and illegal indirect entrapment.The basic position of the ECtHR on the consequences of illegal indirect entrapment has shifted from supporting mitigating penalties to recognizing procedural dismissal,and general indirect entrapment is considered a mitigating factor in sentencing.Against the backdrop of increasing internationalization of criminal justice standards,the above criteria and positions have strong implications for the improvement of relevant rules in China. 展开更多
关键词 indirect entrapment direct entrapment standard of legitimacy legal consequence
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A Comparative Study on the Close Reduction of Arytenoid Dislocation under Indirectand Direct Laryngoscope 被引量:3
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作者 王志斌 刘秋润 《Journal of Huazhong University of Science and Technology(Medical Sciences)》 SCIE CAS 2002年第4期375-377,共3页
To assess the curative effects of different reduction techniques on the dislocation of cricoarytenoid joint caused by intubation,indirect laryngoscope (IL ) and direct laryngoscope (DL ) were utilized for the closed... To assess the curative effects of different reduction techniques on the dislocation of cricoarytenoid joint caused by intubation,indirect laryngoscope (IL ) and direct laryngoscope (DL ) were utilized for the closed reduction of the displaced arytenoid under local anesthesia.2 3patients who underwent the reduction for dislocated arytenoid under IL or DL from January1991to June 2 0 0 1were reviewed.The data were collected on the duration of the laryngeal injury,tim es of re- ceiving reduction,side- effects after the treatment and the period for voice to return to normal. The relationship between the duration of the laryngeal lesion and the period of the voice rehabilita- tion was examined.13patients received the reduction under IL and 10 patients under DL .Except the tim es of the reduction,which showed significant difference,no differences were found between IL group and DL group in the course and the period of voice rehabilitation,as well as sore throat after the manipulation.The patients'voice recovery was positively related to their course of dis- ease in both IL and DL group.Itis concluded thatthe recovery of normal voice is obviously affect- ed by the duration of arytenoid dislocation.The reduction under IL is as effective as under DL in the treatment of arytenoid dislocation.Reduction by DL is better suit the patients with long tim e course of disease. 展开更多
关键词 dislocation of cricoarytenoid joint indirect laryngoscope direct laryngoscope ary- tenoid reduction
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Combined indirect and direct method for adaptive fuzzy output feedback control of nonlinear system 被引量:2
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作者 Ding Quanxin Chen Haitong +1 位作者 Jiang Changsheng Chen Zongji 《Journal of Systems Engineering and Electronics》 SCIE EI CSCD 2007年第1期120-124,共5页
A novel control method for a general class of nonlinear systems using fuzzy logic systems (FLSs) is presertted. Indirect and direct methods are combined to design the adaptive fuzzy output feedback controller and a ... A novel control method for a general class of nonlinear systems using fuzzy logic systems (FLSs) is presertted. Indirect and direct methods are combined to design the adaptive fuzzy output feedback controller and a high-gain observer is used to estimate the derivatives of the system output. The closed-loop system is proven to be semiglobally uniformly ultimately bounded. In addition, it is shown that if the approximation accuracy of the fuzzy logic system is high enough and the observer gain is chosen sufficiently large, an arbitrarily small tracking error can be achieved. Simulation results verify the effectiveness of the newly designed scheme and the theoretical discussion. 展开更多
关键词 Nonlinear control systems Non-affine Combined indirect and direct method Adaptive fuzzy controller High-gain observer (HGO)
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Denial of Service Due to Direct and Indirect ARP Storm Attacks in LAN Environment 被引量:2
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作者 Sanjeev Kumar Orifiel Gomez 《Journal of Information Security》 2010年第2期88-94,共7页
ARP-based Distributed Denial of Service (DDoS) attacks due to ARP-storms can happen in local area networks where many computer systems are infected by worms such as Code Red or by DDoS agents. In ARP attack, the DDoS ... ARP-based Distributed Denial of Service (DDoS) attacks due to ARP-storms can happen in local area networks where many computer systems are infected by worms such as Code Red or by DDoS agents. In ARP attack, the DDoS agents constantly send a barrage of ARP requests to the gateway, or to a victim computer within the same sub-network, and tie up the resource of attacked gateway or host. In this paper, we set to measure the impact of ARP-attack on resource exhaustion of computers in a local area network. Based on attack experiments, we measure the exhaustion of processing and memory resources of a victim computer and also other computers, which are located on the same network as the victim computer. Interestingly enough, it is observed that an ARP-attack not only exhausts resource of the victim computer but also significantly exhausts processing resource of other non-victim computers, which happen to be located on the same local area network as the victim computer. 展开更多
关键词 ARP ATTACK COMPUTER Network Security COMPUTER Systems direct ATTACK Distributed DENIAL of Service ATTACKS (DDoS) indirect ATTACK Local Area Networks
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A Study on Direct Feedback and Indirect Feedback in Graduate Students' Writing
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作者 张志国 《海外英语》 2014年第24期28-29,共2页
Feedback plays a central role in writing development. However correcting students' writing is one of the most timeconsuming tasks for our senior English teachers. By conducting a survey of direct feedback and indi... Feedback plays a central role in writing development. However correcting students' writing is one of the most timeconsuming tasks for our senior English teachers. By conducting a survey of direct feedback and indirect feedback in students writing the author tries to test the influence of direct feedback and indirect feedback in graduates' writing. 展开更多
关键词 direct FEEDBACK indirect FEEDBACK WRITING
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Direct or indirect band gap
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作者 Junyi Zhu 《Journal of Semiconductors》 EI CAS CSCD 2019年第3期5-5,共1页
The direct or indirect nature to the bandgap of a semiconductor is a fundamental property.Despite the extensive research and broad applications of the conventional semiconductors,the understanding of the mechanisms de... The direct or indirect nature to the bandgap of a semiconductor is a fundamental property.Despite the extensive research and broad applications of the conventional semiconductors,the understanding of the mechanisms determining their direct or indirect nature to the bandgap remains a challenge.Lack of fundamental understanding of the mechanism controlling the indirect bandgap nature of Si might be the main reason for the difficulty of developing Si-based direct bandgap materials. 展开更多
关键词 direct indirect SEMICONDUCTOR
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Estimation of direct and indirect cost of diabetes in Morocco
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作者 Wiam Boutayeb Mohamed E. N. Lamlili +1 位作者 Abdesslam Boutayeb Saber Boutayeb 《Journal of Biomedical Science and Engineering》 2013年第7期732-738,共7页
Due to its chronic nature with severe complications, diabetes needs costly prolonged treatment and care. The high economic burden of diabetes is particularly threatening low and middle income countries. World-wide, st... Due to its chronic nature with severe complications, diabetes needs costly prolonged treatment and care. The high economic burden of diabetes is particularly threatening low and middle income countries. World-wide, studies have shown that the cost of diabetes per person is much higher than the per capita health expenditure. This study is the first to estimate the direct and indirect cost of diabetes in Morocco. The direct cost of diabetes was computed by assuming three scenarios of prices (low, medium and high) due to different prices of insulin, oral drugs and other items used in diabetes treatment and care. Indirect costs of diabetes were estimated by the lifetime forgone earnings caused by premature death and disability due to diabetes. The direct cost of diabetes in Morocco was estimated to be between US $0.47 and US $1.5 billion whereas the indirect cost was estimated to be around US $2 billion accounting for 57% of the total cost of diabetes under the high cost scenario, 69% under the medium scenario and 81% under the low cost scenario. The average per capita indirect cost was estimated to be US $1113, relatively higher than the direct cost of diabetes which was seen to vary from US$ 259 to US $830. The results yielded by this study were compared to those obtained by similar studies in different regions and countries of the world. As a conclusion, the findings of this study indicate a high economic burden of diabetes and stress the importance that Moroccan health decision makers should give to sensitisation, early diagnosis and treatment of diabetes especially with the crucial growing trend of diabetes prevalence. 展开更多
关键词 DIABETES direct COST indirect COST PREVALENCE Productive Life YEARS DISABILITY
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Maintaining the artemisinin content through direct and indirect in vitro regeneration and their assessment of variations with the field grown mother plants of Artemisia annua L.
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作者 Shilpi PAUL Madan M GUPTA Suman P S KHANUJA 《Natural Products and Bioprospecting》 CAS 2012年第5期194-199,共6页
An efficient protocol for maintaining the artemisinin content in tissue culture and high frequency of in vitro direct and indirect regenerations of multiple shoots of high artemisinin yielding genotypes of Artemisia a... An efficient protocol for maintaining the artemisinin content in tissue culture and high frequency of in vitro direct and indirect regenerations of multiple shoots of high artemisinin yielding genotypes of Artemisia annua has been developed and their comparison with field grown mother plant has been carried out.The eleven elite genotypes(containing more than 1%artemisinin)were tested on seven different modified media formulations.Modified half MS(Murashige and Skoog’s)media containing 100 mg L^(-1) myo-inositol,0.5 g L^(-1) casine hydrolysate,5 mg L^(-1) biotin,2 mL L^(-1) RT(Revised Tobacco)vitamin stock,0.5 mg L^(-1) BAP and 0.01 mg L^(-1) NAA showed best regeneration while,above modified MS medium containing 0.2 mg L^(-1) BAP and 0.2 mg L^(-1) NAA showed maximum shoot multiplication with maintained artemisinin content.Based on the chemical profiles of both the systems,minor difference was observed in their artemisinin content.A large scale culture of these plants maintained the normal growth index along with the artemisinin content and could be a better alternative to maintain the high artemisinin yielding genotypes with their genetic constraint in specific media combinations and also used as base material for further genetic improvement. 展开更多
关键词 direct and indirect regeneration Artemisia annua ARTEMISININ BAP NAA
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Terahertz Direct Detectors Based on Superconducting Hot Electron Bolometers with Microwave Biasing
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作者 Shou-Lu Jiang Xian-Feng Li +7 位作者 Run-Feng Su Xiao-Qing Jia Xue-Cou Tu Lin Kang Biao-Bing Jin Wei-Wei Xu Jian Chen Pei-Heng Wu 《Chinese Physics Letters》 SCIE CAS CSCD 2017年第9期37-40,共4页
Terahertz (THz) direct detectors based on superconducting niobium nitride (NbN) hot electron bolometers (HEBs) with microwave (MW) biasing are studied. The MW is used to bias the HEB to the optimum point and t... Terahertz (THz) direct detectors based on superconducting niobium nitride (NbN) hot electron bolometers (HEBs) with microwave (MW) biasing are studied. The MW is used to bias the HEB to the optimum point and to readout the impedance changes caused by the incident THz signals. Compared with the thermal biasing method, this method would be more promising in large scale array with simple readout. The used NbN HEB has an excellent performance as heterodyne detector with the double sideband noise temperature (T N) of 403K working at 4.2K and 0.65THz. As a result, the noise equivalent power of 1.5pW/Hz 1/2 and the response time of 64ps are obtained for the direct detectors based on the NbN HEBs and working at 4.2K and 0.65THz. 展开更多
关键词 Terahertz direct detectors Based on Superconducting Hot Electron Bolometers with Microwave Biasing THz HEB
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A Direct-Indirect Cost Decision Making Assessment Methodology for Seismic Isolation on Bridges
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作者 Davide Forcellini 《Journal of Statistical Science and Application》 2016年第2期85-95,共11页
Making decisions of when to intervene on bridges taking into consideration more than owner costs is a growing field of interest in earthquake engineering. In particular, bridges can be considered critical links in hig... Making decisions of when to intervene on bridges taking into consideration more than owner costs is a growing field of interest in earthquake engineering. In particular, bridges can be considered critical links in highway networks because of their seismic vulnerability in terms of direct and indirect losses. This paper aims at defining a general criteria capable of taking into account both these costs in a simplified and efficient formulation. Indirect losses generally neglected elsewhere, are taken into consideration by applying a formulation that assesses investment efficiency. The presented formulation follows the one proposed for buildings by L. Kantorovich, 1975. Direct costs are computed from a Performance Based Earthquake Engineering (PBEE) methodology by the Pacific Earthquake Engineering Research (PEER) center. The problem considers two competitive objectives (maximizing economic efficiency and minimizing costs) in a multi-objective structural optimization procedure. The formulation has been applied to a case study aimed at strengthening a benchmark bridge. The optimum investment has been assessed between several isolated configurations. 展开更多
关键词 Multi-objective optimization decision making direct costs indirect costs BRIDGE isolation.
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Intensity Dependent Nonlinear Absorption in Direct and Indirect Band Gap Crystals under Nano and Picosecond Z-Scan
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作者 Dimple Sharma Poonam Gaur +2 位作者 Bharam Pal Malik Nageshwar Singh Arun Gaur 《Optics and Photonics Journal》 2012年第2期98-104,共7页
The nonlinear absorption properties of direct (GaN) and indirect (CdI2) band gap crystals have been studied by using an open aperture Z-scan technique under fundamental (1064 nm) and frequency doubled (532 nm) wavelen... The nonlinear absorption properties of direct (GaN) and indirect (CdI2) band gap crystals have been studied by using an open aperture Z-scan technique under fundamental (1064 nm) and frequency doubled (532 nm) wavelength respectively with 10 ns or 60 ps pulse durations. Direct band gap crystal exhibits two and three photon absorption at all input irradiances. On the other hand, at low input irradiance the indirect band gap crystal exhibits saturable absorption (SA). At higher input irradiances two and three photon absorption becomes dominant. A monotonic increase of the nonlinear absorption coefficients with increasing laser pulse duration from 60 ps to 10 ns is observed for GaN and CdI2 crystals. 展开更多
关键词 direct and indirect Band Gap CRYSTALS Two PHOTON ABSORPTION Three PHOTON ABSORPTION Saturated ABSORPTION
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Tax Education:Balance Between Direct and Indirect Taxation,Establishment of the OECD and Examination of Its Application to the Tax Rates of Greece
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作者 Odysseas Kopsidas 《Economics World》 2021年第2期71-75,共5页
The purpose of this paper is the analysis and interpretation of taxation(direct-indirect)in the context of Tax Education,as well as the promotion of social justice involved in direct taxes as opposed to indirect.Initi... The purpose of this paper is the analysis and interpretation of taxation(direct-indirect)in the context of Tax Education,as well as the promotion of social justice involved in direct taxes as opposed to indirect.Initially,a theoretical approach is taken to the general concepts and principles that govern tax law.Then the Greek tax and fiscal system is presented,in combination with the harmonization of tax legislation under EU(Community)law in accordance with the OECD(Organization for Economic Cooperation and Development)directives.Reference is made to those characteristics that demonstrate the incorporation of the Agency’s directives so far.Any future modification or reform of the national tax system should incorporate the fundamental principles of national tax policy but also be in line with OECD principles and guidelines.Further implementation of the Agency’s recommendations will shift the balance between direct and indirect taxation,leading to the strengthening of the former and the reduction of the latter.Direct taxes have been rising steadily in recent decades compared to indirect taxes,especially in developed countries.The main reason is that direct taxation is socially fair and efficient.Any future modification or reform of the national tax system should incorporate the fundamental principles of national tax policy but also be in line with OECD principles and guidelines.Further implementation of the Agency’s recommendations will shift the balance between direct and indirect taxation,leading to the strengthening of the former and the reduction of the latter.Direct taxes have been rising steadily in recent decades compared to indirect taxes,especially in developed countries.The main reason is that direct taxation is socially fair and efficient. 展开更多
关键词 TAXATION direct indirect OECD BALANCE tax policy tax system
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Simplified figure to present direct and indirect comparisons:Revisiting the graph 10 years later
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作者 Valeria Fadda Laura Bartoli +2 位作者 Elisa Ferracane Sabrina Trippoli Andrea Messori 《World Journal of Methodology》 2021年第4期228-230,共3页
A“simplified”figure was proposed in 2011 to summarize the results of controlled trials that evaluate different treatments aimed at the same disease condition.The original criteria for classifying individual binary c... A“simplified”figure was proposed in 2011 to summarize the results of controlled trials that evaluate different treatments aimed at the same disease condition.The original criteria for classifying individual binary comparisons included superiority,inferiority and no significance difference;hence,they did not differentiate between no proof of difference vs proof of no difference.We updated the criteria employed in the original“simplified”figure in order to include this differentiation.A revised version of the simplified figure is proposed and described herein.An example of application is also presented.The example is focused on first-line treatments for paroxysmal atrial fibrillation.Three treatments(medical therapy,cryoballoon ablation,radiofrequency ablation)are compared with one another through direct and indirect comparisons. 展开更多
关键词 Randomised controlled trials Outcome research META-ANALYSIS direct comparisons indirect comparison STATISTICS
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Near-zone Direct and Indirect Topographic Effects Based on the Rectangular Prism and Surface Element
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作者 Jian MA Ziqing WEI +2 位作者 Zhenghui YANG Xiaogang LIU Jianfeng JI 《Journal of Geodesy and Geoinformation Science》 2019年第3期8-17,共10页
Helmert’s second method of condensation is an effective method for terrain reduction in the geoid and quasi-geoid determinations. Condensing the masses outside the geoid to a surface layer on the geoid produces sever... Helmert’s second method of condensation is an effective method for terrain reduction in the geoid and quasi-geoid determinations. Condensing the masses outside the geoid to a surface layer on the geoid produces several forms of topographic effects: direct effect on gravity, secondary indirect effect on gravity and indirect effects on the (quasi-) geoid, respectively. To strike a balance between computation accuracy and numerical efficiency, the global integration region of topographic effects is usually divided into near zone and far zone. We focus on the computation of near-zone topographic effects, which are functions of actual topographic masses and condensed masses. Since there have already been mature formulas for gravitational attraction and potential of actual topographic masses using rectangular prism model, we put forward surface element model for condensed masses. Afterwards, the formulas for near-zone direct and indirect effects are obtained easily by combining the rectangular prism model and surface element model. To overcome the planar approximation errors involved with the new formulas for near-zone topographic effects, the Earth’s curvature can be taken into account. It is recommended to apply the formulas based on the rectangular prism and surface element considering the Earth’s curvature to calculate near-zone topographic effects for high-accuracy demand to determine geoid and quasi-geoid. 展开更多
关键词 helmert's second method of condensation direct EFFECT indirect EFFECT rectangular PRISM SURFACE ELEMENT
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火山灰质材料的火山灰活性检测方法综述 被引量:3
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作者 孙振平 闫珠华 +4 位作者 张挺 穆帆远 王春胜 羊省 孙其岩 《材料导报》 EI CSCD 北大核心 2024年第1期113-118,共6页
本文将火山灰质材料的火山灰活性检测方法分为直接法和间接法两大类。其中,直接法包括石灰吸收值法,火山灰反应程度评定法和酸、碱溶出度法;而间接法包括物理性能法,水化反应放热量法和物理、化学特征参数法。为正确指导火山灰活性检测... 本文将火山灰质材料的火山灰活性检测方法分为直接法和间接法两大类。其中,直接法包括石灰吸收值法,火山灰反应程度评定法和酸、碱溶出度法;而间接法包括物理性能法,水化反应放热量法和物理、化学特征参数法。为正确指导火山灰活性检测方法的应用,本文详细介绍并比较了各检测方法的原理和特点。笔者认为,直接法可直接测定出火山灰质材料与Ca(OH)2反应的程度,但其操作和分析过程相对复杂;间接法可通过测定火山灰质材料对体系物化性能的影响或材料自身的物理、化学特征参数来评价其火山灰活性。本文从材料科学的角度厘清了各检测方法的适用对象,认为应根据不同的火山灰质材料的特性选择与其相适应的火山灰活性检测方法。 展开更多
关键词 火山灰质材料 火山灰活性 直接法 间接法
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绿色金融对企业绿色创新的政策效应研究——基于分析师关注的中介效应
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作者 李国兰 刘田甜 陈静 《重庆理工大学学报(社会科学)》 2024年第10期88-102,共15页
随着我国“碳达峰、碳中和”发展战略的稳步推进,如何充分发挥绿色金融政策在企业绿色创新中的引导作用,成为备受关注的重要课题。以2009—2020年A股上市公司为研究样本,运用多元回归模型探讨绿色金融政策对企业绿色创新的影响。研究表... 随着我国“碳达峰、碳中和”发展战略的稳步推进,如何充分发挥绿色金融政策在企业绿色创新中的引导作用,成为备受关注的重要课题。以2009—2020年A股上市公司为研究样本,运用多元回归模型探讨绿色金融政策对企业绿色创新的影响。研究表明:绿色金融政策通过引导资源和传递信息两种途径发挥创新驱动作用。其中,分析师关注充当了政策的传导中介,形成了“绿色金融政策—分析师关注—绿色创新”的传导机制。进一步研究发现,将绿色金融政策划分为直接型政策和间接型政策后,直接型政策的创新驱动效果比间接型政策更好。上述结论在东部地区企业和非国有企业中更为显著。研究旨在为促进企业绿色创新活动、完善绿色金融政策提供有益参考。据此提出发挥财政政策对企业技术研发的支持作用,完善资本市场中的环境信息披露制度,鼓励分析师等主体参与,地方政府根据地方实际情况完善追责机制,贯彻落实中央政策等建议。 展开更多
关键词 绿色金融政策 绿色创新 分析师关注 直接型政策 间接型政策
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数字服务税收属性及中国税制构造进路
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作者 李蕊 王苏姗 《学习与实践》 CSSCI 北大核心 2024年第3期113-124,F0002,共13页
对数字服务税收属于直接税抑或间接税的属性判定,不仅关涉数字服务的产业发展及税基分配,也将深刻影响数字经济时代税制改革的方向与进路。部分国家着眼于间接税的制度厘定,采行开征数字服务税之类的单边“临时性”措施,会对数字消费产... 对数字服务税收属于直接税抑或间接税的属性判定,不仅关涉数字服务的产业发展及税基分配,也将深刻影响数字经济时代税制改革的方向与进路。部分国家着眼于间接税的制度厘定,采行开征数字服务税之类的单边“临时性”措施,会对数字消费产生抑制效应。基于对数字服务税收的直接税属性的判定,在既有所得税领域的税收协定框架下,联合国及经济合作与发展组织分别进行了税制改革方案设计。着眼于对数字服务征收直接税的路径选择,中国亟需实施双阶税制构造,将扩大预提税征税范围作为过渡措施,并作好重新配置税收管辖权的长期税制改革谋划。 展开更多
关键词 数字服务税收 直接税 间接税
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人力资本扩张与企业出口贸易方式——高等教育改革驱动贸易高质量发展的证据
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作者 毛其淋 杨琦 《商业经济与管理》 CSSCI 北大核心 2024年第6期18-35,共18页
由间接出口向直接出口的贸易方式转变对出口企业长远发展极为重要,是中国能否实现对外贸易高质量发展的关键。研究发现,人力资本扩张能够提高企业的直接出口概率。渠道检验表明,人力资本扩张能够有效提高企业的生产率、缓解企业融资约... 由间接出口向直接出口的贸易方式转变对出口企业长远发展极为重要,是中国能否实现对外贸易高质量发展的关键。研究发现,人力资本扩张能够提高企业的直接出口概率。渠道检验表明,人力资本扩张能够有效提高企业的生产率、缓解企业融资约束和降低企业的出口固定成本,进而促使企业更多地选择直接出口贸易方式。异质性分析发现,人力资本扩张对民营企业、小企业、技术密集型企业、东部沿海地区的企业选择直接出口贸易方式的促进效应更大。最后,发现人力资本扩张促进了企业从间接出口向直接出口转变,并且这种转变还是人力资本扩张提升企业出口国内附加值和扩大出口规模的重要途径。从人力资本扩张的视角揭示了企业出口贸易方式选择与转变的驱动因素,对于理解和深化高等教育改革、有效促进出口转型升级具有一定的政策参考价值。 展开更多
关键词 人力资本 出口贸易方式 直接出口 间接出口
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