试论关联交易转移定价的税务规范

关联交易具有一定的积极作用 ,但是 ,如果滥用非正常的关联交易 ,则会对国家税收、中小投资者和债权人利益、资本市场健康发展等造成不利影响。转移定价是关联交易的核心问题。从税收角度而言 ,企业 (特别是一些外商投资企业 )滥用关联交易转移定价 ,往往会造成国家税收的流失 ,因此 ,应当加强关联交易转移定价的税务规范。有必要在对国内外关联交易转移定价税务规范进行比较的基础上 ,对我国关联交易转移定价的税务规范提出若干建议

《内部会计控制规范——基本规范》的理论突破与修订建议

国家社科基金项目《我国上市公司内部会计控制与会计信息质量》的阶段性成果,批准号01BJY01

论控股股东的诚信义务

控股股东能够通过控制公司的意思机关从而控制公司的经营和财务政策,为防止控股股东滥用权力,保护中小股东利益,应要求控股股东对公司及其他股东负有诚信义务。西方公司法一般均对控股股东课以诚信义务,我国公司法尚没有明确规定控股股东的诚信义务,实践中也常有控股股东侵害中小股东利益的事件发生。为完善公司治理,保护中小投资者利益,有必要对控股股东课以诚信义务,如其违反,可追究其法律责任

Ships Tracking Based on Active Contour Model

将主动轮廓线模型用于海面运动船只的跟踪,提出了一种自动选择主动轮廓线初始控制点的方法,增强了主动轮廓线模型的实用性,并将基于主动轮廓线模型的跟踪方法用于多个海面运动目标的跟踪。实验结果表明,提出的初始主动轮廓线自动选取方法可以准确地选择目标的轮廓线的特征点;基于主动轮廓线模型的跟踪方法可以比较准确地跟踪运动船只的主要轮廓特征。This paper proposes a method based on active contour model to track the moving object on the sea surface,and a method for selecting the initial control points of the active contour automatically.And it uses the tracking method to track multi-ships moving on the sea surface.Experimental results show that the tracking method based on active contour model can track the ships’ contour effectively,and the method for selecting the initial points is excellent.国家创新研究群体基金资助项目(60024301);; 国家自然科学基金资助项目(60175008

An automatic image registration method based on SIFT and Harris-Affine features matching

中文摘要: 针对大失配多传感器图像 ,提出了一种基于 SIFT ( scale invariant keypoint s)和 Harris-Affine ( H-A)互补不变特征匹配的自动配准算法.算法应用 SIFT 和 H-A 两种具有互补特性的局部不变特征 ,根据最近邻特征点距离与次近邻特征点距离之比确定初始匹配点对,然后利用马氏距离的仿射不变性删除误匹配特征点对 ,据此求取 2 幅源图像间的仿射变换参数.使用估计的变换矩阵把待配准图像上的所有点映射到参考图像,并对其进行重采样 ,实现图像的配准.实验结果表明:该算法能够快速高精度实现大失配图像的自动配准. 英文摘要：Abstract : An automatic image regist ration algorithm based on the complementary SIFT and Harris-Affine ( H-A) local invariant feat ures was proposed for large misalignment multi-sensor images. In this algorithm , SIFT features were complemented with H-A features and the ratio of the first and second nearest neighbor distance were used to set up the initial correspondences. The affine invariant of Mahalannobis distance was used to remove the mismatched feat ure points. With this correspondence of the points , the affine matrix between two different images could be determined. All points in the sensed image were mapped to the reference using the estimated transformation matrix and the corresponding gray level was assigned by resampling the image in the sensed image. Experiment s demonst rated the feasibility of this method.国家高技术研究发展计划资助项目 (2006AA01Z129) ; 国家重点基础研究发展计划资助项目(2007CB311005) ;河南省教育厅自然科学基础研究计划资助项目 (2007510023) ;985 工程二期科技创新 平台项目;福建省自然科学基金资助项目 (A0710020)

Development and Application of Replacement of Macro Program for Open CNC System

利用纯软件开放式数控系统的开放性特点,通过对美国SOfT SErVO SySTEM(3S)公司的SErVOWOrkS CnC纯软件开放式数控系统的二次开发,在未开启数控系统宏程序功能的前提下,实现磨床自动磨削功能。这种面向开放式数控系统的宏程序替代功能开发方法,为降低机床数控化改造成本提供了一条有效的途径。Taking advantage of the characteristics of pure-soft open CNC systems,ServoWorks CNC system of Soft Servo System(3S) company in United States was secondarily developed and auto-grinding function was realized under the premise of CNC systems macro program was not turned on.The method of developing macro substitution function for open CNC system provide an effective way to reduce the cost of numerical control innovation for machine tools

A method of CNC handwheel connection based on serial communication

为了解决总线模式数控系统中手轮信号采集、传输难的问题,采用了一种新型的手轮连接方式,即通过工业计算机现有的串口读取手轮的脉冲信号,经特定程序识别处理后,交由数控系统内核以完成相应的运动控制。实验结果表明,利用串口实现手轮连接,不仅能够达到传统连接方式下手轮工作的全部性能指标,而且能减少硬件数量,降低系统成本,简化系统结构,有利于进一步提高系统的可靠性。Aiming at the difficulty of handwheel's signal collection and transmission in CNC bus mode system,a new type of handwheel connection was used to read the handwheel pulses signal through the serial port of industrial computer,the signal was sent to the CNC system kernel and executed the corresponding motion control after a specific procedure.The results indicate that this method not only can work well compared with the traditional communication,but also reduce the number of hardware and cost,simplify the system structure,and it can be conducive to further enhance the reliability of the system

基于回归正交试验的旋风分离器结构优化研究

针对旋风分离器多结构参数变化,选取影响旋风分离器性能较大的4个结构参数作为优化变量:圆柱体高度H/D、排气管直径d/D、排气管插入深度h/D、锥体高度He/D。以回归正交试验法为实验方案,做36组仿真模拟实验。采用湍流计算的雷诺应力模型(RSM)进行气固两相流场数值模拟,并用拉格朗日法追踪固体颗粒的运动轨迹;在此基础上分别建立了旋风分离器压降和分离效率对其结构参数的回归数学模型;根据回归数学模型针对结构参数对旋风分离器的压降和分离效率的影响程度进行了分析,得出影响压降的最主要因素是升气管直径(随着升气管直径增大压降显著减小)、影响分离效率的最主要因素是升气管直径和锥体段高度

Effects of Artifical Infection Reovirus Trails on Some Immune Factors of Mud Crab,Scylla paramamosain

采用注射和浸泡的方式人工感染拟穴青蟹呼肠孤病毒,研究了其对拟穴青蟹血细胞密度以及血清中酚氧化酶(PO)、超氧化物歧化酶(SOd)和碱性磷酸酶(AkP)活力的影响.结果表明:注射(第Ⅱ组)和浸泡(第Ⅳ组)方式均能感染健康青蟹,病发死亡时间为7~9 d,死亡率达100%,血细胞平均密度在试验36~72 H间迅速上升并达最高值,其血细胞密度最高值分别为1.4008x107CEllS/Ml与1.8243x107CEllS/Ml;感染病毒的青蟹PO活性均大致呈现下降的趋势,其中,第Ⅳ组感染12 H青蟹PO活性相对对照组显著升高(P<0.05),其值为(6.90±1.54),达实验所测PO活性最高值;各实验组血清SOd活性呈无规律的变化;AkP活性感染组与对照组表现不同.表明测定血细胞密度以及PO和AkP活性可用来辅助诊断青蟹疾病,而SOd活性变化不能很好地表征青蟹受病毒感染的状况.The influence of artifical infection reovirous trails on the hemocyte density and the phenoloxidase(PO),superoxide dismutase(SOD) and alkaline phosphatase activity(AKP) of the serum from Mud Crab,Scylla paramamosain was examined.The results showed that the healthy crab would be infected by virous injection and bath exposure in the virus extraction,There were no obvious difference between two treatments in mortality and latency period of the experimental animals,all crabs died in 7--9 d after infection.Changes of some interrelated immune factors such as activities of PO,SOD and AKP displayed the downtrend day by day,while the hemocyte density rose evidently after 36 h and reached the peak value(2.8534×107 cells/mL) at 72 h,It recovered to the same level as the control group after 108 h.In conclusion,the changes of hemocyte density and PO,AKP activity except SOD activity would be used to assist diagnoses of crab diseases.福建省自然科学基金资助项目(2009J01224