The application of tax risk index in risk management

以风险管理导向的税收征管模式改变了传统的“人盯户”的税收管理员制度。但是，如何落实风险管理的理念，需要考虑具体征管实务中管理部门所面对的具体征管环境。本文试图以龙岩市国家税务局在医药零售行业的税收风险案例作为切入点，结合龙岩市国家税务局在税源管理专业化和信息化方面的具体政策，从税收风险的指标设计的管理角度为基层税务部门落实风险管理制度提供实践支持。文章具体分为如下个部分： 本文共分为四部分。第一部分为导论,对税收风险管理中外研究的相关文献进行综述，并提出本文的研究主题、内容和方法。第二部分为风险管理指标在税收风险管理的功能和作用的分析。介绍税收风险管理流程和税收风险管理指标的功能和作用。第三...Tax collection and administration pattern which was conducted by risk management–oriented has changed the traditional manual system. But, how to apply the concept of risk management to practice needs to take the practical management environment that management administration faces in the daily administration of tax levy into account. The author of this paper attempts to start from Longyan IRS’s ta...学位：税务硕士院系专业：经济学院_税务硕士学号：1552012115177

Domain Decomposition Hybrid Finite Element Method for Eddy Current Testing Simulation

时至今日，飞机已经成为一种重要的交通工具，其安全性备受关注。在飞机诸多零件中，蒙皮等多层结构占据其中的绝大部分。考虑到经济和效率等因素，利用涡流检测对飞机蒙皮进行无损检测是检测人员常用的方法。目前很多研究人员在努力提高涡流检测的精度和效率。 利用计算机对涡流检测进行仿真具有设备简单，研究成本低，研究方法灵活等优势。对涡流检测进行高效仿真主要取决计算机性能和算法效率。与过去相比，如今的计算机硬件技术已发展至较高水平。但是当计算规模较大时，一般的计算机也难以胜任，此时提高算法效率更为重要。分解区域有限法将复杂的求解域离散为若干个子域，通过求解子域问题的解，进而利用子域间的相互作用关系反复迭代得到...Nowadays, aircraft has become a kind of important transportation tool, and its safety is of great concern. Skin and other multi-layer structures are dominant components in aircraft. Taking into account economy and efficiency, maintainers often use eddy current testing (ECT) to inspect aircraft skin. At the moment, many researchers make great efforts to improve the accuracy and efficiency of ECT. ...学位：工学硕士院系专业：物理与机电工程学院_航空宇航制造工程学号：3202010115268

浅谈我国自然垄断行业的政府管制

近年来我国自然垄断行业出现的低效率、高工资、高福利等现象逐渐进入公众的视野,越来越受到社会的关注,我国政府也已经开始探索并改革对自然垄断行业的管制方式。按照经济学理论,垄断可以分为行政垄断、自然垄断、市场垄断等几种。我国属于从计划经济体制向市场经济体制过渡的发展中国家,一般认为我国垄断主要是行政垄断和自然垄断两大类,而且通常是自然垄断中夹杂着行政垄断,市场垄断性行业还没有形成,政府应对自然垄断行业给予更多的管制

The Cluster Analysis of Panel Data and Its Application

不同于传统的计量建模分析,本文探讨了多元统计方法在面板数据分析上的运用。文中介绍了面板数据的统计描述方法,构造了面板数据之间相似性的统计指标,并在此基础上提出了面板数据聚类分析的有效方法,通过实际应用取得了良好的效果。Unlike the traditional econometric modeling analysis,this paper discusses the application of multivariate statistical methods for panel data.It introduces the statistical description of panel data and constructs the statistical indicators for the similarity of the data,and thereby the method of clustering panel data is proposed.Finally,the method is proved to be effective through the practical application.国家教育部“新世纪优秀人才支持计划”(NCET-04-0608)资助;; 国家教育部社科研究规划项目(06JA910003)资助

Application of Domain Decomposition Method in Eddy Current Testing Simulation

随着现代制造业的发展,涡流检测仿真问题日渐复杂。传统的单一求解区域方法的运用遇到瓶颈,而分解区域方法将复杂的单一区域上的求解转化为较简单的若干个子区域上的求解,克服了传统方法遇到的困难。该文主要介绍分解区域方法在涡流检测仿真中的应用。With the development of modern manufacturing,eddy current testing simulation becomes more and more complex.The traditional method using a single solution domain is not able to solve such problems.The domain decomposition method transforms complex solution on a single domain into relatively simple solution on subdomains and thus overcomes the difficulties of the conventional method.This article mainly introduces the use of domain decomposition method in eddy current testing simulation.航空科学基金项目资助(批准号:2009ZD68004

用双爆轰驱动的激波管技术

本文通过对前向双爆轰驱动和前向单爆轰驱动激波管实验比较证实:在双氢氧爆轰驱动激波管中,辅驱动段的初始压力只需大于主驱动段初始压力的几倍，且辅驱动段的长度比主驱动段短许多,便可在被驱动段获得比单氢氧爆轰驱动较低的入射激波衰减率,且P5区获得更长的驱动时间

Efficiency Evaluation of Xiamen's Private Enterprises

作为国民经济中最为活跃的组成部分,民营经济已成为推动厦门市经济发展的重要力量,民营经济在解决就业、增加税收、促进产业竞争、方便生活等方面都起到了积极作用,但民营企业发展过程中也存在诸多亟待解决的问题:企业规模小、技术人才少、企业融资难、科技投入不足等,这些都制约了厦门市民营企业的发展壮大。本文运用dEA数据包络分析、累积概率分布等方法,比较分析了厦门市民营企业的产业绩效。As an active part in the national economy,the private economy has become an important force in Xiamens econmic development.Private enterprise has played a positive role in solving the employment,increasing revenue,and promoting industrial competition and convenient life.It also has many problems: the small scale of enterprises,the less quantity of technician,financial difficulties and not sufficient investment in technology,etc,These restrict the development of private enterprises in Xiamen.Based on data envelopment analysis and the cumulative DEA methods of probability distribution,the paper compares and analyses the industry of Xiamen private enterprise performance.福建省第二次全国经济普查科研课题“厦门市民营经济的现状、问题与对策研究”(闽经普办【2009】44号)阶段性研究成

Primary study on trans-activation ability of hepatitis B virus envelope proteins

目的构建系列含乙型肝炎病毒(HBV)表面抗原前-前-S区的酵母细胞表达质粒,初步探讨表达蛋白是否具有反式激活作用。方法用多聚酶链反应(PCR)扩增含前-前-S区的全S、S2和S基因,定向克隆于pDEST32载体,进行序列测定,重组质粒命名为pDEST32-wS、pDEST32-pS2和pDEST32-SHBs。用乙酸锂转化法将重组质粒转化酵母菌MaV203,经Western blot和胶体金法验证重组质粒在酵母细胞中的表达。以酵母双杂交法将重组质粒和载体pDEST22共同转入酵母菌MaV203,并在SC/-leu/-trp/-his三缺培养基及不同浓度梯度3AT培养基中验证自激活。结果重组质粒pDEST32-wS经序列测定含有HBV自前-前-S至主蛋白基因序列。经Western blot和胶体金法证实转染的酵母细胞可表达表面抗原蛋白。pDEST32-wS与pDEST22共转染实验证实被转染酵母细胞不能在浓度30 mmol/L以上的3AT培养基生存。结论构建了pDEST32-wS、pDEST32-pS2和pDEST32-SHBs表达载体,pDEST32-wS和pDEST32-SHBs在酵母细胞中可表达HBsAg... 【英文摘要】 Objective To construct yeast expression vector of HBV whole-S gene including pre-pre-S region and explore the trans-activation function of whole-S protein.Methods Whole-S gene,pre-pre-S to pre-S2 region and major HBsAg coding region containing Not I and Sal I endoenzyme sites were obtained by PCR method.After enzyme digestion,PCR products were cloned into yeast expression vector pDEST32.Recombinant plasmids were sequenced and named as pDEST32-wS,pDEST32-pS2 and pDEST32-SHBs,respectively.Recombinant plasmids...厦门市首批重大疾病科研攻关项目(WKZ0501);; 厦门市卫生局医学科研立项项目(WSK0506);; 厦门大学引进人才科研启动基金(Z03109);; 福建省青年科技人才创新项目(2006F3127);; 福建省青年科技人才创新项目(2006F3127

脆性组氨酸三联体基因蛋白表达与炎症性肠病的临床关系

目的:探讨脆性组氨酸三联体基因(fragile histidine trail, FHIT)蛋白在38例溃疡性结肠炎(ulcerative colitis,UC)、25例Crohn’s病、11例UC相关性腺癌和13例正常对照组中的表达情况. 方法:标本常规石蜡包埋,采用免疫组化法检测FHIT在UC、Crohn’s病、UC相关性腺癌和正常对照组中的表达. 结果:38例UC中,25例FHIT蛋白表达阴性;25例Crohn’S 病中,19例表达阴性;11例UC相关性腺癌中,6例表达阴性.FHIT蛋白在UC和正常对照组(71.43%vs 7.69%, X2=18.80,P0.05). 结论:FHIT蛋白在炎症性肠病(inflammatory bowel disease, IBD)和UC相关性腺癌中呈低表达或缺失,提示该基因可能与IBD和UC相关性腺癌发生有关