425 research outputs found

    Verb Bias in Mandarin Relative Clause Processing

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    The Relaed Issues Research on Tax Law Enforcement Risk for the Tax Authority:Take XM Local Taxation Bureau as an Example

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    准确把握和有效运用风险管理理论与方法,对于税收工作意义重大。首先,税收风险管理是现代税收管理的先进理念和国际通行做法,是完善我国税收管理体系、提高治理能力、实现税收现代化的有效举措,是构建科学严密税收征管体系的核心工作。[1]其次,税收风险管理是税收征管改革的突破口,实施税收风险管理,就是要把有限的征管资源优先配置到高风险领域,将税收资源进行合理的分配,加强服务运作过程中新手段的培养和新渠道的开创,力求建立新型的税收管理体制。最后,对税收资源进行科学的风险管理决策,是实现最终目的有效举措,通过对税收征管全过程进行风险管控,将利于找准工作缺陷,进行采取针对性的策略和方法,进而构建税收征管业务的长...Accurate grasp and effective use of risk management theory and methods, for the tax work is of great significance. At first, tax risk management is the advanced idea of modern tax management and the international practice. It is an effective measure to improve the tax management system, improve the governance capability and realize the tax modernization. Secondly, the tax risk management is a brea...学位:管理学硕士院系专业:管理学院_会计学学号:X201015707

    Molecular characterization and immune activity of an anti-lipopolysacchride factor from red claw crayfish Cherax quadricarinatus

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    对虾白斑综合症病毒(Whitespotsyndromevirus,WSSV)的宿主范围广泛,能感染绝大多数的虾蟹类,是虾蟹类水产养殖业的主要病原,传染力强,致死率高,给全球水产养殖业造成了巨大的经济损失。由于对WSSV的致病机理知之甚少,至今为止仍未找到一个行之有效的方法根治WSSV。在课题组的前期研究中,从WSSV感染的红螯螯虾(Cheraxquadricarinatus)造血组织(Haematopoietictissue,Hpt)细胞差异基因表达谱中筛选到了两种抗脂多糖因子(Anti-lipopolysacrideFactor,ALF),一种为诱导上调表达的CqALF,另一种为表达量无显著...White spot syndrome virus (WSSV) is a vital pathogen in crustacean aquaculture and brought huge economic loss all over the world because of its wide range of host, high contagiosity and high lethality. Due to the limited knowledge about the pathogenic mechanism of WSSV, it’s hard for us to find an effective way to cure WSSV disease. In our previous study,two anti-lipopolysacchride factors in chera...学位:理学硕士院系专业:海洋与地球学院_海洋生物技术学号:2232014115138

    Problems and Solutions of the Personal Financial Services in Domestic Commercial Banks

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    个人理财(PersonalFinancialPlanning)起源于美国,之后在欧洲以及亚洲的日本、香港、台湾等经济发达国家和地区获得了迅速的推广,现已成为世界各大银行大力发展的一项主要业务。自2001年以来国内各家商业银行、保险公司、证券公司以及信托公司等金融机构也纷纷隆重推出了自己的个人理财产品和服务,尤其以各商业银行创办各种类型的理财中心、工作室为表现,理财产品五花八门,如工商银行的“理财金账户”、建设银行的“乐当家”、招商银行的“金葵花”、民生银行的“非凡理财”、光大银行的“阳光理财”、广东发展银行的“真情理财”、上海银行的“慧通理财”等,在社会的各个领域、百姓的各个层面激起了千层浪。...Personal financial services first appeared in the US, then Europe, Japan, Hongkong, Taiwan and other economically developed countries and regions. They have received rapid promotion and now become one of the key businesses of the world's major banks. Since 2001 the commercial banks, insurance companies, stockjobbers and trust companies in our country are busy with running personal financial servic...学位:经济学硕士院系专业:经济学院财政金融系_金融学(含保险学)学号:20044208

    Research on System Design of Levying Inheritance Tax in China

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    自改革开放以来,我国国民经济迅猛发展,人民生活水平不断提高,社会积累了大量的财富。然而,面对这让人欣喜的成就,我们也看到了社会成员收入不协调、财富分布不均衡的现象日益凸显。据统计,我国的基尼系数自2000年越过国际公认警戒线0.4后,呈逐年上升趋势,2013年该系数达到0.473,该数值高于所有发达国家和大多数发展中国家水平。通过2006至2011年社会学家进行的社会问题调查排序中我们发现,在公众高度关注的问题中,贫富悬殊问题已经位居第三。贫富差距逐渐成为中国经济发展和社会正常运行的一个瓶颈。贫富差距过大,不仅会对一个国家经济的可持续发展产生影响,同时也会影响到社会的长治安定。因而,解决贫富差...Since the reform and opening up, the national economic level has been rapidly enhanced, abundant social wealth accumulated and people’s living standards constantly increased. In front of these exhilarating achievements, it is worth noticing that the the uncoordinated income of social members and unbalanced wealth distribution have emerged saliently. It is estimated that the Gini coefficient grows ...学位:税务硕士院系专业:经济学院_税务硕士学号:1552012115179

    膝关节磁共振成像技术的应用现状与进展

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    膝关节是人体重要关节,最容易受外力累及而产生关节软骨、軔带及关节囊等结构细微损伤,这些细微损伤终致骨性关节病,给无数患者造成痛苦和活动障碍.医学界对膝关节疾病的研究正在日益深入,一般的影像学检查方法己无法满足临床诊断治疗要求,需要探求获得更精细准确的图像,提供早期病变的诊断,具有优越的关节软骨和软组织分辨率的核磁共振成像(magnetic resonance imaging,MRI)一直是膝关节成像的研究热点

    The Empirical Study on Correlation Between Capital Structure and Performance of China Listed Company

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    企业作为一个独立的经济实体,追求自身价值最大化是其首要目标,那么如何才能达到利润的最大化呢,这涉及了现代企业财务管理的许多财务政策的制订问题,资本结构政策作为制订财务政策的一个重要环节,它较之于其他政策更加成为学术界的关注焦点。近年来,中国上市公司资本结构的研究是一个热门课题,许多经济学家从不同角度提出了不同的资本结构理论,做了广泛的研究,但是他们见仁见智,结论也彼此不同,资本结构与经营绩效之间到底存在什么样的互动关系是还远没有达成共识的一个领域。 与此同时,在经济全球化的背景下,随着中国企业改革的日益深化,中国企业的产权制度、经营管理体制和融资行为等都发生了比较大的变化,从而引起企业资本结...The prime object for corporation, as an independent entity, is to maximize its own value. So, how can we achieve the maximization of value? This question involves the policy formulation of financial affairs as a modern corporation. The even more important section toward financial policy formulation is the capital structure, which become more concern than any other policies among academic field. Re...学位:经济学硕士院系专业:经济学院财政系_财政学(含税收学)学号:2005130082

    Accelerate the development of modern logistics industry in China

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    20世纪80年代以来,经济全球化的持续发展,科学技术水平的不断提高以及社会专业化分工进一步深化,一些发达国家开始了一场物流革命,从而促进了本国国民经济的发展。中国物流业起步较晚,但进入2l世纪以来,国内物流业持续升温,发展势头相当迅猛,物流作为提高市场竞争力的关键因素和影响众多领域发展的巨大潜在市场,开始受到中央、地方、乃至企业的广泛关注,人们越来越认识到,物流产业的发展是促进经济发展和经济增长的“加速器”。而本文通过分析我国物流研究的状况,剖析国内物流业存在的问题,归纳总结了国外可供借鉴的经验启示,提出了近期发展国内物流业的对策,希望对加快我国现代物流业的发展、优化资源配置、提高经济运行质量...Since 1980’s, with the sustainable development of economic globalization, continuous improvement of science and technology, as well as the further deepening of social specialization, some of the developed countries have started a logistics revolution, thereby contributing to their development of the national economy. Although China's logistics industry started a little bit late, the domestic logis...学位:经济学硕士院系专业:经济学院经济系_西方经济学学号:X200514101

    The Choice for the Systems of Unsafe Right of Defenseand the Anticipatory Breach of Contract on the Contract Law of P.R.C

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    不安抗辩权制度作为大陆法系一项古老的特有制度,有其产生和发展的历史背景与特定规律,并形成今天较为完善的体系。而预期违约制度是英美法系确立的一种合同违约理论,在判例中逐步发展,并最终在《统一商法典》中臻于完善。我国《合同法》在继承大陆法系不安抗辩权制度的同时,引进了英美法系预期违约制度,两种不同法系相似制度在同一部法律中并存,不足之处在所难免。为了在我国合同立法和司法实践中充分发挥两制度的优越性,有必要对不安抗辩权和预期违约制度进行系统、深入的研究。除引言和结语外,正文分为四章进行阐述。第一章是不安抗辩权制度的概述。笔者从不安抗辩权制度的溯源入手,在分析大陆法系相关立法例的基础上,研究不安抗辩权...As an ancient and special system belonging to the continental law system, the unsafe right of defense was given birth from a special background and developed following a certain rule and gradually formed to be an integrated system in nowadays. Meanwhile, the anticipatory breach of contract which is a kind of theory for the breach of contract established by the common law system has developed step ...学位:法律硕士院系专业:法学院法律系_法律硕士(JM)学号:X20030809
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