The Effects of Value-added Tax Reform on Construction Industry:based on TS company

“营改增”以前，建筑业是我国第二产业中唯一一个征收营业税的行业，其经营活动关乎机械制造业、租赁业、建材业及房地产等行业，甚至会影响到农村剩余劳动力的就业问题，因此建筑业在中国的经济建设起着至关重要的作用，对建筑业实施“营改增”将有利于完善建筑业税制，促进其健康发展。 本文通过理论分析增值税与营业税之间税制差异的基础上，根据企业的实际案例，运用增值税的计算原理、公式分析，发现“在维持建筑业现有的经营模式的前提下，‘营改增’将导致行业税负普遍增加”这一规律，并得出如下两个结论：第一，建筑行业“营改增”后，税负增加的最首要的因素并非当前建筑行业的毛利率高引起，而是由于进项抵扣不足引起的；第二，在确...The construction industry is the only one applicable to business tax among the secondary industry in our country. Its business activities are related to machinery manufacturing, leasing, building materials, real estate and other industries, and even affect the employment of rural surplus labor force. As a result, the construction industry plays an important part in the national economy. Therefore,...学位：会计硕士院系专业：管理学院_会计硕士学号：X201315703

基于小波变换与形态学的一种边界重叠图像的拼接算法

针对噪声环境下的图像拼接问题 ,本文给出了一种基于小波变换与数学形态学的方法。该方法首先是通过小波变换的多尺度分析提取出不同边缘方向的边缘图像 ,然后将其混合 ,利用形态学方法寻找可能的拼接物再进行拼接

基于人工神经网络的水洞试验装置的pid自动控制系统

在水洞试验中，通过水泵及收缩段的形状控制水洞的运行过程，以保证水洞的稳定运行，并保证所进行的各种试验的质量。PID调节是最常见的一种。文章给出了一种基于人工神经网络实现自学习PID控制方法。利用该方法可以较好地实现水洞的控制

基于人工神经网络的水洞试验装置的PID自动控制系统

在水洞试验中 ,通过水泵及收缩段的形状控制水洞的运行过程 ,以保证水洞的稳定运行 ,并保证所进行的各种试验的质量。PID调节是最常见的一种。文章给出了一种基于人工神经网络实现自学习PID控制方法。利用该方法可以较好地实现水洞的控

Fabrication and electrical properties of all-printed carbon nanotube thin film transistors on flexible substrates

In this manuscript, we developed a high-performance, printable and water-based semiconducting SCNT ink, and fabricated all printed chemically functionalized CoMoCat 76 SCNT thin film transistors (TFTs) on flexible substrates via a suite of printing technologies. The metallic species in the pristine CoMoCat 76 SCNTs were effectively eliminated by organic radicals, and the functionalized SCNTs were characterized by UV-Vis-NIR spectroscopy and Raman spectra. The high quality, printable and water-based functionalized SCNT inks were obtained by tuning the ink ingredients, such as the concentrations of surfactants and additives. The printing methods we investigated include inkjet printing, aerosol jet printing and a hybrid with nanoimprinting. Large area source and drain electrode patterns were first fabricated on flexible substrates by a hybrid printing method, and then the optimal SCNT ink was printed on the channel of the TFT devices by ink-jet printing. Subsequently, the silver side-gate electrode and ion gel dielectric layer were deposited by aerosol jet printing. The all-printed flexible TFTs exhibited an effective mobility up to 1.5 cm2 V 1 s1 and an on/off ratio up to 4 103. This work opens up a way to fabricate scalable and all-printed flexible electronics, and it is of benefit to generalize the practical applications of flexible electronics in the future

Flexible logic circuits based on top-gate thin film transistors with printed semiconductor carbon nanotubes and top electrodes

<div> In this report printed thin film transistors and logic circuits on flexible&nbsp;</div> <div> &nbsp;</div> <div> substrates are reported. The top-gate thin film transistors were made of the sorted&nbsp;</div> <div> &nbsp;</div> <div> semiconducting single-walled carbon nanotubes (sc-SWCNTs) ink as channel material&nbsp;</div> <div> &nbsp;</div> <div> and printed silver lines as top electrodes and interconnect. 5 nm HfOx thin films&nbsp;</div> <div> &nbsp;</div> <div> pre-deposited on PET substrates by atomic layer deposition (ALD) act as the adhesion&nbsp;</div> <div> &nbsp;</div> <div> layers to significantly improve the immobilization efficiency of sc-SWCNTs and&nbsp;</div> <div> &nbsp;</div> <div> environmental stability. The immobilization mechanism was investigated in detail.&nbsp;</div> <div> &nbsp;</div> <div> The flexible partially-printed top-gate SWCNT TFTs display ambipolar characteristics&nbsp;</div> <div> &nbsp;</div> <div> with slightly strong p-type when using 50 nm HfOx thin films as dielectric layer, as&nbsp;</div> <div> &nbsp;</div> <div> well as the encapsulation layer by atomic layer deposition (ALD) at 120 degrees C.&nbsp;</div> <div> &nbsp;</div> <div> The hole mobility, on/off ratio and subthreshold swing (SS) are similar to 46.2 cm</div> <div> &nbsp;</div> <div> (2) V-1 s(-1), 10(5) and 109 mV per decade, respectively. Furthermore, partially-</div> <div> &nbsp;</div> <div> printed TFTs show small hysteresis, low operating voltage (2 V) and high stability&nbsp;</div> <div> &nbsp;</div> <div> in air. Flexible partially-printed inverters show good performance with voltage gain&nbsp;</div> <div> &nbsp;</div> <div> up to 33 with 1.25 V supply voltage, and can work at 10 kHz. The frequency of&nbsp;</div> <div> &nbsp;</div> <div> flexible partially-printed five-stage ring oscillators can reach 1.7 kHz at supply&nbsp;</div> <div> &nbsp;</div> <div> voltages of 2 V with per stage delay times of 58.8 mu s. This work paves a way to&nbsp;</div> <div> &nbsp;</div> <div> achieve printed SWCNT advanced logic circuits and systems on flexible substrates.</div

Development of materials and printing methods for fabrication of thin-film transistors on flexible substrates

In this study, we developed a valid method to fabricate all-printed functionalized CoMoCat 76 SCNT thin film transistors (TFTs) on PET substrates via a suite of printing technologies. The printing methods we investigated include inkjet printing, aerosol jet printing and a hybrid with nanoimprinting. Source and drain electrodes were first fabricated on flexible substrates by a hybrid printing of nanosilver ink, and then SCNT thin films were deposited on the channel of TFT devices by ink-jet printing. Subsequently, the side-gate electrode and ion gel dielectric layer were deposited by aerosol jet printing of nanosilver ink. The all-printed flexible TFTs exhibited the effective mobility up to 1.3 cm^{<font size="2">2</font>}V^{<font size="2">-1</font>}S^{<font size="2">-1</font>} and on/off ratio up to 2&times;10^{<font size="2">3</font>}. This work opens a way to fabricate scalable all-printed flexible electronics