Research on Tax Planning for Construction Enterprises

全球经济危机打击了建筑企业的海外业务，同时由于房地产行业的走低，使得建筑行业的竞争加剧。然而，作为国民经济的支柱行业之一，建筑行业对于国家的宏观调控有着重大的意义。建筑行业面临着一个危险和机遇并存的局面。税收支出作为建筑企业成本的组成部分，对其进行有效筹划有助于降低企业成本，增强企业的市场竞争力。而对于政府来说，税收政策是一个重要的宏观调控手段，企业进行税务筹划能够有助于政府达到宏观调控的效果。 本文从税务筹划的基本理论和建筑企业业务特点出发，针对建筑企业主要业务中所涉及的税种进行税务筹划方案设计及操作分析，并从法律、可操作性、对其他企业是否影响的角度对税务筹划可选方案进行权衡比较。和以往这...Global economic crisis dealt a blow to the overseas operations of construction enterprises , and the downturn in the real estate industry brought more intensified competition to them.Meanwhile， as one of the pillar industries of the national economy，construction industry has a great significance for the country's macro-control system.Now the construction industry is faced to the dangerous situatio...学位：管理学硕士院系专业：管理学院会计系_会计学学号：1752006115122

如何理解建筑与音乐的相似性、互通性和可比拟性

文章对一个普通的话题做深入的探讨,为了理解建筑与音乐的内在相关性,解答如何联系和联系程度的问题,提出“可视形“和“外在形“,“情感轮廓“和“心理审美“的概念,从视觉层面和心理层面进行了分析

灾难报道会影响公众消费决策吗?——基于恐怖管理理论的思考

人类生存在这个世界上虽然是幸运的,但他们也不可避免地会经受许多大灾难(如大地震、矿难、空难等)。尽管消费者并不一定是这些灾难的直接受害者,但他们会接收到越来越多的大灾难消息。本文着重介绍恐怖管理理论的历史沿革及其在消费者行为学研究中的应用,指出未来研究应该如何运用恐怖管理理论理解和解释灾难信息对公众消费决策的影响,以期为我们预测灾难信息对各种消费行为的影响提供有益的借鉴

海洋生态系统中原生动物摄食速率的研究方法简述

国家自然科学基金!4963622

一种学习的水声传感器网络ALOHA协议

针对水下随机竞争MAC协议产生的数据之间的严重碰撞问题,依据网络学习的理念,提出了一种基于学习的L-ALOHA(Learning-ALOHA)协议,协议中的每个传感器节点通过不断地学习来寻找各自节点的最佳传输时间,并选择最佳时刻传输数据包.仿真结果表明:L-ALOHA协议在吞吐量和平均端到端时延方面优于UW-ALOHA(Underwater ALOHA)协议和UWS-ALOHA(Slotted ALOHA)协议.福建省自然科学基金项目(2017J05109);;\n电子信息与控制福建省高校工程研究中心开放基金项目(EIC1706

企业债券市场法律体系建设探微

从1987年《企业债券管理暂行条例》的颁布到现在,我国对企业债券市场的监管已建立起相对比较完整的法律体系。但是,现有的企业债券市场法律体系存在很多的问题,如该法律体系本身不够协调统一,也没有突破企业债券的审批制;对“企业债券”界定不统一等。为了能适应企业债券市场的快速发展,我们应不断发展和修改现有法律法规体系

Optimized analysis of precision grinding machine bed based on neural network

变形和固有频率是评价精密机床结构刚性的重要参数。为了提高磨床的整体刚性,提出一种利用bP神经网络来优化精密磨床床身结构的方法。以自主开发的高精度平面磨床2Mk1760为研究对象,利用有限元分析软件AnSyS对床身进行静力分析和模态分析。为了减小精密磨床的变形和振动,将部分关键参数作为神经网络的输入,以此预计床身尺寸参数与变形量和固有频率之间的关系,从而获得磨床床身的优化尺寸。分析结果表明,通过神经网络优化后的床身变形量相比初始结构减小了36.51%,而固有频率增加了11.96%。Deformation and inherent frequency are key parameters to evaluate structure rigidity for precision machine tool.In order to improve rigidity for grinding machine,this study proposes a method that using neural network to optimize the structure of precision grinding machine bed.Take precision grinding machine tool( 2MK1760) which is self developed for an example,the static structure and dynamic modal analysis is carried out by using finite element method( ANSYS).In order to alleviate the influence of deformation and vibration on precision grinding machine bed,some parameters are served as input of BP neural work model,which estimate the relationship between deformation and inherent frequency.According to analysis results,an optimization is obtained to determine the dimension of precision grinding machine bed.The results indicate that the deformation after neural network optimization compared with initial structure has decreased by 36.51%,meanwhile,the natural frequency has increased by 11.96%.国家自然科学基金项目(51075343); 福建省自然科学基金项目(2012J05102

Hierarchical Image Automatic Annotation Based on Discriminative and Generative Models

图像自动标注是模式识别与计算机视觉等领域中重要而又具有挑战性的问题.针对现有模型存在数据利用率低与易受正负样本不平衡影响等问题,提出了基于判别模型与生成模型的新型层叠图像自动标注模型.该模型第一层利用判别模型对未标注图像进行主题标注,获得相应的相关图像集;第二层利用提出的面向关键词的方法建立图像与关键词之间的联系,并使用提出的迭代算法分别对语义关键词与相关图像进行扩展;最后利用生成模型与扩展的相关图像集对未标注图像进行详细标注.该模型综合了判别模型与生成模型的优点,通过利用较少的相关训练图像来获得更好的标注结果.在COrEl 5k图像库上进行的实验验证了该模型的有效性.Image automatic annotation is a significant and challenging problem in pattern recognition and computer vision.Aiming at the problems that the existing models have low utilization and they are affected by unbalanced positive and negative samples,a hierarchical image annotation model is proposed.In the first layer,discriminative model is used to assign topic annotations to unlabeled images,and then the corresponding relevant image sets are obtained.In the second layer,a keywords-oriented method is proposed to establish links between images and keywords,and then the proposed iterative algorithm is used to expand semantic words and relevant image sets.Finally,a generative model is used to assign detailed annotations to unlabeled images on expanded relevant image sets.Hierarchical model uses less relevant training images to obtain better annotation results.Experimental results on Corel 5K datasets verify the effectiveness of proposed hierarchical image annotation model.国家自然科学基金项目(No.60873179;60803078);高等学校博士学科点专项科研基金项目(No.20090121110032);深圳市科技计划基础研究项目(No.JC200903180630A)资

Distribution pattern of PAHs in Jiulong River Estuary by both measurement and simulation

于2011年12月(冬季)在厦门九龙江河口及西港采集9个表层海水水样,采用固相萃取—气质联用方法(SPE-GC-MS)分析其中16种多环芳烃含量。研究结果表明,总溶解态态∑PAH含量为157.9~858.0 ng/L。在河口区,随着盐度升高,PAHs含量逐渐降低。基于比值法分析,表明厦门九龙江及西港海域海水中的PAHs来源存在多种途径,呈现混合来源的态势。利用LEVEL III逸度模型研究菲,芘和苯并(a)芘在各介质间的分布以及水——气界面的交换通量。模拟结果与本文实测和文献中的实测值相吻合。在16℃时,三种多环芳烃的大气沉降通量分别为17.38,7.86和8.38μg/day/m2。其中菲在大气沉降中占主导地位,约三分之二。三种多环芳烃的大气沉降通量均随温度升高而减少。当温度高于32℃时,苯并(a)芘开始从水体释放。The concentration of 16 polycyclic aromatic hydrocarbons( PAHs) of nine water samples,collected in the Jiulong River Estuary in December,2011,were analyzed using the SPE-GC-MS method. The results showed that the concentration range of total dissolved PAHs( ΣPAHs) was from 157. 9 to 858. 0 ng / L. The horizontal distribution illustrated that the concentration of ΣPAHs decreased as salinity increased. Based on ratio analysis,PAHs have complicated sources. A Level III fugacity model was developed to simulate the multimedia fate of PAHs and to study the air-water exchange fluxes of three PAHs( phenanthrene,pyrene,benzo[a]pyrene) in the Jiulong River Estuary. The calculated concentration of PAHs was similar to that measured in this study or reported in earlier literature. At 16℃,the net atmosphere deposition fluxes of these PAHs were 17. 38,7. 86 and 8. 38 μg / day / m2. Phenanthrene was predominant in the atmospheric deposition. The net atmospheric deposition fluxes of these PAHs all decreased with tem-perature. When the temperature was above 32. 0℃,benzo[a]pyrene was released from the water into the air.国家自然科学基金(40776044);; 福建省自然科学基金(2012J05078);; 福建省杰出青年科学基金(2014J06014);; 中央高校基本科研专项(20720140507

C–X(X = Cl, Br, I) bond dissociation energy as a descriptor for the redispersion of sintered Au/AC catalysts

负载型Au基催化剂在工业过程中具有非常广泛的潜在应用,如催化加氢/脱氢过程、精细化学品合成、能源催化转化及环境保护等过程,表现出很高的催化活性和选择性.Au基催化剂活性物种或活性中心基本由纳米粒子或化合物构成,但在应用过程中因Ostwald熟化效应或粒子迁移作用,尤其是高温高压等苛刻反应条件下,均随应用时间延长从小尺寸粒子逐渐长为大粒子,造成活性降低或完全失活,这也是负载型催化剂失活的最主要原因之一.其中因成本、稀缺等特性,负载型Au催化剂的烧结问题是影响和制约其应用的主要因素.除可通过载体改性、助剂和官能团配位稳定等方法来延缓其失活过程外,对已烧结催化剂的高效、快捷和绿色的再分散/再生过程也具有基础和应用研究的重要意义.活性炭载Au催化剂(Au/AC)广泛应用于乙炔氢氯化反应中,以期替代高毒性的汞基催化剂,但在反应过程中因高活性的Au~(3+)物种易被还原而形成Au~0物种进而烧结导致失活;如新鲜Au/AC催化剂表面的Au粒子尺寸为1-2 nm,经乙炔氢氯化反应后变为33 nm左右;随之在453 K、0.1 MPa、乙炔体积空速(GHSV)为600 h~(-1)、氯化氢与乙炔摩尔比为1.1的反应条件下,乙炔转化率从81.8%降至11.2%.如何有效对大粒子Au再分散/再生可为其应用提供有力支撑.有研究表明,气相CHI_3在甲醇羰基化反应过程中明显改变Au/AC表面的Au粒子尺寸;或采用浓盐酸或王水也可将烧结的Au/AC催化剂进行再分散/再生.但已有的Au基催化剂再分散/再生过程均伴随着强酸、强氧化或高毒性在分散剂的应用,对环境的影响及后续处理有明显的局限性,且再分散机理尚不明确.在前期工作基础上,本文采用系列卤代烃(碘代烃、溴代烃和氯代烃)对烧结的Au/AC进行再分散/再生研究.结果表明,在室温常压条件下CHI_3可以快捷高效地对烧结Au/AC催化剂进行再分散/再生,具有最优的再分散性能;通过对系列碘代烃C-I键的解离能分析,发现C-I解离能越低越有利于大粒子Au的再分散.同时,溴代烃和氯代烃对烧结的Au/AC催化剂也具有再分散能力,但比碘代烃的再分散效率低.C-X键的解离能与再分散效率有高相关性,即C-X键的解离能越低越有利于Au的再分散.总体上,三类卤代烃再分散效率高低顺序为C-I>C-Br>C-Cl.进而,通过不同分散过程中Au粒子分散状态推测了卤代烃对Au粒子的再分散机理,即卤代烃先在Au粒子表面化学吸附,然后C-X键解离,形成Au-X物种,小粒子Au在AC表面聚集并稳定,最后形成高分散Au粒子(粒径<1 nm)催化剂.以乙炔氢氯化反应考察了再生Au/AC催化剂性能,结果表明,该催化剂上乙炔转化率可达79.4%,基本恢复至初始水平,且该方法可对失活催化剂进行多次高效再生.Disintegration or redispersion of supported sintered gold nanoparticles(Au NPs) in the presence of alkyl halide can give catalyst regeneration or redispersion of sintered Au catalysts. The selectivity of alkyl halides, temperature and size distributions were investigated to elucidate the redispersion of Au NPs during halide-induced decomposition. This study proved that the alkyl halide induced the redispersion of sintered Au NPs which depended on the R–X(X = I, Br, Cl) bond dissociation energy(BDE) and thus provided a simple descriptor for the regeneration of inactive supported Au cata-lysts. A correlation between the BDE of R–X and dispersion efficiency was established. The tendency for disintegration and redispersion followed the R–X BDE of the alkyl halide. Compared to alkyl chlorides and bromides, iodides were more efficient for redispersing sintered Au NPs. As a descriptor, the BDE of R–I played a crucial role in particle redispersion. These findings provided insights into the mechanism of organic halide-induced Au NP disintegration and the effect of the halide type on the redispersion of sintered catalysts.国家自然科学基金(21403178,21473145,21503173,91545115);; 教育部创新团队发展计划(IRT_14R31);; 福建省青年教师教学科研基金(JA15003