A Study on Tax Policy of Loan Losses in Commercial Bank in China

我国的贷款损失税收政策问题一直为人们所诟病，大部分城市商业银行和股份制商业银行都要求改革现行的不合理贷款损失税收政策；同时，我国金融业将在2007年全面对外开放，这更加剧了贷款损失税收政策改革的紧迫性。在这样的背景下，研究我国商业银行贷款损失税收政策就显得有意义和必要了。论文回顾了前人的研究成果，比较了部分国家贷款损失税收处理的具体实践，总结了现行的贷款损失税收处理方法——核销法和准备金法（包括一般准备金法和特定准备金法），分析了这两种方法对税收中性原则的遵循和悖离状况，认为，特定准备金法比核销法更符合实践需要，更能满足税收中性；在此基础上，结合我国的具体情况，从制度和实证两方面说明我国现行贷...The tax policy of loan losses has been a contentious issue in China. Most of the city banks and joint-stock commercial banks have called on reforming the actual tax policy of loan losses. In the same time, the money market of China will be open to other countries across-the-board, which aggravates the pressure of reformation of tax policy of loan losses. Under such circumstance, it seems to be sig...学位：经济学硕士院系专业：经济学院财政金融系_财政学(含税收学)学号：20034102

Towards Agent-Based Model Specification of Smart Grid: A Cognitive Agent-Based Computing Approach

A smart grid can be considered as a complex network where each node represents a generation unit or a consumer, whereas links can be used to represent transmission lines. One way to study complex systems is by using the agent-based modeling paradigm. The agent-based modeling is a way of representing a complex system of autonomous agents interacting with each other. Previously, a number of studies have been presented in the smart grid domain making use of the agent-based modeling paradigm. However, to the best of our knowledge, none of these studies have focused on the specification aspect of the model. The model specification is important not only for understanding but also for replication of the model. To fill this gap, this study focuses on specification methods for smart grid modeling. We adopt two specification methods named as Overview, design concept, and details and Descriptive agent-based modeling. By using specification methods, we provide tutorials and guidelines for model developing of smart grid starting from conceptual modeling to validated agent-based model through simulation. The specification study is exemplified through a case study from the smart grid domain. In the case study, we consider a large set of network, in which different consumers and power generation units are connected with each other through different configuration. In such a network, communication takes place between consumers and generating units for energy transmission and data routing. We demonstrate how to effectively model a complex system such as a smart grid using specification methods. We analyze these two specification approaches qualitatively as well as quantitatively. Extensive experiments demonstrate that Descriptive agent-based modeling is a more useful approach as compared with Overview, design concept, and details method for modeling as well as for replication of models for the smart grid

On the Development of Intelligent Railway Information and Safety Systems: An Overview of Current Research

The present article focuses on the research and development planning for innovative railway systems. Within such a general framework, the specific objectives of the research have been defined within the framework of a large Intelligent Railway System project in Hungary. Our theoretical research work at the university is combined with practical experience gained at the Hungarian State Railways. In the course of this research work, the development of an intelligent railway system has been investigated by leveraging on the fruitful cooperation between academic and industrial partners, in order to promote the application and integration possibilities of the development results, as well as the introduction of innovative components in the railway system. In such a context, this article discusses the research plan, preliminary and long-term expected results, sharing objectives and experiences with the aim of providing novel views in an extremely current and challenging field of research

Semi-Adaptive Evolution with Spontaneous Modularity of Half-Chaotic Randomly Growing Autonomous and Open Networks

Up until now, studies of Kauffman network stability have focused on the conditions resulting from the structure of the network. Negative feedbacks have been modeled as ice (nodes that do not change their state) in an ordered phase but this blocks the possibility of breaking out of the range of correct operation. This first, very simplified approximation leads to some incorrect conclusions, e.g., that life is on the edge of chaos. We develop a second approximation, which discovers half-chaos and shows its properties. In previous works, half-chaos has been confirmed in autonomous networks, but only using node function disturbance, which does not change the network structure. Now we examine half-chaos during network growth by adding and removing nodes as a disturbance in autonomous and open networks. In such evolutions controlled by a ‘small change’ of functioning after disturbance, the half-chaos is kept but spontaneous modularity emerges and blurs the picture. Half-chaos is a state to be expected in most of the real systems studied, therefore the determinants of the variability that maintains the half-chaos are particularly important in the application of complex network knowledge

On the Colored and the Set-Theoretical Yang–Baxter Equations

This paper is related to several articles published in AXIOMS, SCI, etc. The main concepts of the current paper are the colored Yang–Baxter equation and the set-theoretical Yang–Baxter equation. The Euler formula, colagebra structures, and means play an important role in our study. We show that some new solutions for a certain system of equations lead to colored Yang–Baxter operators, which are related to an Euler formula for matrices, and the set-theoretical solutions to the Yang–Baxter equation are related to means. A new coalgebra is obtained and studied

Cancer and Chaos and the Complex Network Model of a Multicellular Organism

In the search of theoretical models describing cancer, one of promising directions is chaos. It is connected to ideas of “genome chaos” and “life on the edge of chaos”, but they profoundly differ in the meaning of the term “chaos”. To build any coherent models, notions used by both ideas should be firstly brought closer. The hypothesis “life on the edge of chaos” using deterministic chaos has been radically deepened developed in recent years by the discovery of half-chaos. This new view requires a deeper interpretation within the range of the cell and the organism. It has impacts on understanding “chaos” in the term “genome chaos”. This study intends to present such an interpretation on the basis of which such searches will be easier and closer to intuition. We interpret genome chaos as deterministic chaos in a large module of half-chaotic network modeling the cell. We observed such chaotic modules in simulations of evolution controlled by weaker variant of natural selection. We also discuss differences between free and somatic cells in modeling their disturbance using half-chaotic networks

A Novel Robust Metric for Comparing the Intelligence of Two Cooperative Multiagent Systems

AbstractCooperative multiagent systems are used for solving many computational hard problems. In the scientific literature, the intelligence of cooperative multiagent systems is considered at the systems’ level and is based on the “intelligent problem solving” consideration (highly efficient and flexible problems solving; difficult problem solving, with missing or erroneous data; efficient solving of NP – hard problems). In this paper, we propose a novel accurate metric called MetrIntComp (Metric for Cooperative Multiagent Systems Intelligence Comparison) for a robust comparison of two cooperative multiagent system's intelligence, effective even in the case of small differences in intelligence between the considered systems. For proving the effectiveness of the metric we considered an illustrative case study for two cooperative multiagent systems composed of simple agents, in that the intelligence emerge at the systems’ level, each of them specialized on solving the same type of computational difficult, NP-hard problem. The conclusion of the case study was that the metric is able to make a differentiation between the two multiagent systems even the numerical difference between the measured intelligence is small. Based on this fact, the two multiagent systems could not be considered that belong to the same class of intelligence