Research on the Loss of Tax Revenue and Countermeasures in the Restructuring and Reorganizing of State-owned Enterprises

内容摘要 国有企业改制重组，就是改变国有企业的传统体制，建立适应竞争性社会主义市场经济的现代企业制度，通过对企业拥有的各种资源的再调整与再组合，提高企业自身运行效率；通过社会资源在不同企业间的优化组合，提高整体经济运行效果。本文从分析我国现行国企改制重组税收政策出发，详细列举了国企改制重组税收流失的表现，初步测算税收流失的规模，探究造成税收流失的原因，并运用制度经济学理论提出治理对策。对深化国有企业改制重组中遇到的税收问题具有理论和现实意义，有助于维护国家税收权益，发挥税收对国民经济的调节作用，“公正、有效”的推进国有企业改制重组的进程。 全文共分成五个部分，大致沿着“国企改制重组税收流失...Abstract The reform and reorganization of state-owned enterprises, is to change the traditional system into the modern enterprise system, which make them the independent legal entity and market participants that is adapted to competitively socialistic market economy. It will raise their operational efficiency, achieve social resources combination between enterprises in different portfolio optimiz...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：2005130079

The Factors Influence Impulse Tendency Based on Store Shopping Experience and Psychological Hedonism

在现今竞争日益激烈的市场环境下，企业为了生存往往不遗余力地采取各种策略和营销手段来提高产品的销售量。作为在日常购买行为中占据相当大比例的冲动性购买行为自然受到各个企业的关注。随着冲动性购买行为的关注度的提高，越来越多的冲动性购买倾向的影响因素被学者提出，其中包括消费者的购物情绪和购物心境。作为人类精神生活的情绪和心理情境显著地影响着人类的决策、认知和行为。奇怪的是，虽然学者普遍认为情绪和心境对冲动性购买行为存在影响，但却没有深入的研究其影响的具体过程，同时，也没有学者真正的从商店购物的角度来研究情绪和心境与冲动性购买行为之间的关系。 本文立足国内超市，以心境调控行为为切入点，结合店内购物体验...In today’s increasingly competitive market environment, enterprises who in order to survive must adopt various marketing strategies and means to improve product sales. Impulse buying behavior which occupies a fairly large proportion of buying behavior aroused the concern of many enterprises.With the more and more attention pay on impulse buying behavior, many factors which affect impulse buying be...学位：管理学硕士院系专业：管理学院企业管理系_企业管理(含财务管理、市场营销、人力资源管理)学号：1762006115130

同位素技术在内陆河水循环研究中的应用前景

介绍了同位素技术的原理,初步探讨并提出了同位素技术应用在气候变化对内陆河流域水循环影响研究中的思路和重点,主要包括水汽来源分析、区域降水线与蒸发线特征分析、氘盈余的分布特征及古气候信息的提取等方面。通过创新气候变化背景下的内陆河流域水循环变化的研究模式,可为盆地内水循环理论与大气水文学的建立提供依据

Functions and Mechanisms of the p38 MAP Kinase Pathway

通讯作者。Tel: 0592-2189390, E-mail: [email protected][中文文摘]丝裂原活化蛋白激酶家族可以在一系列细胞外刺激下调控细胞的行为。作为该家族的四个亚家族之一,p38亚族在许多生理过程中扮演着重要角色。p38信号通路可以在紫外照射、热击、高渗透压、炎症因子、生长因子等细胞外刺激时被激活,调控细胞分化、细胞周期、炎症反应等多种生理过程。文章重点讨论了p38亚族各个成员的特性、该信号通路的组成部分、调控机制以及生物学功能。另外,还分析了p38与其他信号通路的联系以及对一些生理过程的影响。[英文文摘]The members of the mitogen-activated protein kinase family participate in cellular responses to a wide range of extracellular stimuli. One of the four sub-families, the p38 group MAP kinases, plays a vital role in numerous biological processes. The p38 signaling pathway can be activated in response to many physical, chemical,and biological stresses, including UV light, heat shock, osmotic shock, inflammatory cytokines, and growth factors.The p38 pathway also regulates various physiological processes such as cell differentiation, the cell cycle, and inflammation. This review focuses on the characteristics of each p38 member, the components of the p38 pathway, and the mechanisms and consequences of p38 activation. We also discuss the interplay between the p38 pathway and other signaling pathways

Resident Consumption,Fiscal Expenditure and Differential Regional Effects:An Empirical Analysis Based on Dynamic Panel Data Model

本文构建了居民消费与财政支出间的动态模型,分别利用全国30个省及东、中、西各地区所含省份1998-2006年的省际面板数据对分类财政支出的居民消费效应进行了实证分析。结果表明,科教文卫支出挤入了居民消费,政府消费性支出对居民消费有挤出作用,经济建设支出对居民消费的作用微弱;同类财政支出的居民消费效应在地区间显示出一定的差异性。In this paper,we have done empirical analysis to residential consumption effects of classified fiscal expenditure,by constructing the dynamic model for relationship between residential consumption and fiscal expenditure and using the provincial panel data of the national,eastern,central and western regions from 1998 to 2006.The results show that the expenditures for the science research,education,culture and public health crowded in the consumption;Governments' consumption expenditure crowded out it;Economic construction expenditure had a slight impact to private consumption.Congener residential consumption effects of government spending among regions represent some disparities.教育部文科重点研究基地重大研究项目(05JJD790094);教育部文科研究一般项目(07JA790078)的支持;可作为其阶段性研究成果之

Thinking About the Construction of Institutional Repository in Xiamen University Library

目前,如何有效管理不断增多的学术资源且提高学术典藏库利用率,已成为厦门大学学术典藏库急需解决的问题。随着厦门大学科研事业的发展,各学科科研团队作为科研主体,提出了在已建设的厦门大学学术典藏平台基础上,由图书馆学科馆员以科研团队为单位有效管理学术典藏库的意见。因此,本文对厦门大学图书馆学术典藏库建设与服务进行思考,以期能更好地为科研团队提供各种有效的信息服务。Now it's urgent for Xiamen University Institutional Repository(IR) that how to manage the academic resource in an effective way and increase resource utilization rate.With the development of research of Xiamen University, as the main part of scientific research, different kinds of research teams have suggested that the subject librarians should divide resources into several parts based on their teams.Therefore the paper mainly raised the thinking about the constructions of Xiamen University IR to service effectively for research team

饲喂不同浓度黄曲霉毒素B_1饲料对异育银鲫成鱼的生长和毒素积累的影响

以含不同浓度黄曲霉毒素B1(AFB1)的配合饲料饲喂异育银鲫(Carassius auratus gibelio)成鱼56d,研究异育银鲫成鱼[(122.3±0.7)g]生长、生理反应、肝脏组织学变化、卵巢发育以及鱼体各组织中的AFB1的毒素积累状况。实验分为5个实验组,不同实验组饲料中AFB1含量分别为0、5、20、50、500μg/kg饲料(实测值分别为2.59、4.12、12.39、46.23、454.07μg/kg饲料),每个处理3个平行。在整个实验过程中各实验组均未表现出外部形态和行为异常,各组存活率均达到100%。各实验组异育银鲫成鱼终末体重、摄食率(FR)、特定生长率(SGR)和饲料效率(FE)均无显著差异。饲料AFB1水平对异育银鲫血清总胆固醇(TC)含量、血清谷丙转氨酶(GPT)、谷草转氨酶(GOT)和碱性磷酸酶(AKP)活性均无显著影响。各毒素组血清超氧化物岐化酶(SOD)活性与对照无显著差异。各毒素组肝脏和卵巢均未见明显的组织学病理变化。肌肉和性腺中的AFB1积累量低于FDA食品安全限定标准(5μg/kg)。肝胰脏中的AFB1积累和饲料中的AFB1水平呈对数关系。饲喂AFB1≥50μg/kg饲料使异育银鲫成鱼肝脏AFB1积累超过安全限量标准。结果表明,异育银鲫成鱼至少可耐受AFB1含量达500μg/kg饲料(实测值:454.07μg/kg饲料)56d

人口结构对中日美房地产市场影响的比较研究

以老龄化问题为特点的人口结构成为影响政府决策的重要宏观因素,也引来各学科学者的关注。房产市场同样是另一个重要的热门话题。是什么因素造成房产市场在不同国家表现迥异?人口结构的不同是否造就房地产市场相悖的长期走势?基于美国1975—2010年州级样本、日本1980—2010年郡县级样本和我国2002—2013年省级样本数据,综合运用线性和面板数据方法,从人口总抚养比、老年抚养比、少年抚养比和城市化等多维度考察人口结构对房地产市场的影响。研究结果表明:人口结构变化对日本、美国和中国房价的影响存在阶段性差异。城市化阶段不同是人口结构对中、日、美影响程度不同的主要原因。区分具体影响时,少年抚养比与房价呈显著负相关关系,而老年抚养比对房价的影响则出现了分化,美国老年抚养比与房价呈正相关关系,日本和中国方面则是负相关关系。最后,就稳定我国房地产价格走向提出政策建议。国家社会科学基金青年项目(15CJL052);;中央高校基本科研业务费专项资金“厦门大学人文社科创新团队”项目(20720171001);;教育部人文社会科学重点研究基地重大项目(16JJD790036);;国家留学基金资助项目(201706315059

DESIGN AND IMPLEMENTATION of EMBEDDED SofTWARE IN EXPRESS ELEVATOR MAIN CONTROLLER

针对高速电梯控制系统不断增加的功能需求以及电梯智能化、安全性、可靠性等方面不断提高的要求,用ArM构建电梯主控制器硬件平台并完成了bOOTlOAdEr及uClInuX操作系统的移植;编写了CAn总线等相关驱动程序;设计了高速电梯的跑层逻辑控制算法以及基于多目标规划和支持向量机的电梯群控算法;采用SQlITE实时数据库快速实现电梯运行参数的存储与读取;同时采用CPld和AVr单片机设计主、辅两套高速计数电路,保证了电梯在高速运行状态下的稳定性与可靠性。在电梯模拟控制台上的实际测试验证了该电梯主控制器设计的合理性与可靠性。In order to meet the increasing function needs of express elevator control system and the growing improved requirements of the elevator in intelligence,security and reliability,in this paper the ARM chip is used for the construction of hardware platform of elevator's main controller.Bootloader and uCLinux operating system are ported on this platform,and corresponding drivers such as CAN-bus are designed as well.Express elevator's operation logical control algorithm and elevator group control algorithm based on multi-objective programming and support vector machine are designed.SQLite real-time database is introduced into this system to implement rapid store and access of elevator operation parameters.CPLD-based main high speed counter is designed while the auxiliary one is implemented with AVR MCU,this redundant architecture of high speed counter guarantees the stability and reliability of elevator system.Practical tests carried out on elevator simulation platform verify the correctness and reliability of the design of elevator's main controller.福建省科技计划重点项目(2008H0060