Rural Informal Taxation in China： Historical Evolution and an Analytic Framework

The present paper examines the historical evolution of China's rural taxation system from the pre-reform period to the late 1990s. We propose that because of information asymmetry between the upper-level and the lower-level governments, local governments had to be granted some informal tax autonomy to fulfill the upper-level policy mandates. This easily led to excessive local informal taxation on farmers. As market liberalization of the grain sector progressed, the low-cost tax instruments implemented through the traditional approach of implicit taxation gradually eroded. Local governments in agricultural regions had to resort to informal fees collected directly from individual rural households while the more industrialized regions shifted to non-agricultural taxes that are less costly in terms of tax collection. Hence, political tension between farmers and local governments in agriculture- based regions emerged and rural tax reform became necessary.     

城市人居光环境与光污染防治——基于建筑表皮技术的城市光污染防治

通过对造成城市光污染成因的分析,阐明了当前城市人居光环境状况以及"光环境影响评价"的缺失对光污染防治工作的影响,特别是针对建筑玻璃幕墙的光污染问题,提出了基于建筑表面技术的城市光污染防治措施。认为在人居光环境问题日益严重的今天,除了从技术角度探讨光污染的防治问题外,还应从行政的层面完善相应的法律法规,尤其要加大"光环境影响评价"的力度,从根本上消除光污染的产生。     

负债的定义及其复合金融工具中负债与权益的划分

随着各种金融工具的发展,传统的负债定义日益不合时宜。同时具有负债和权益双重特征的复合金融工具的大量出现,使得在金融工具中正确区分权益工具和债务工具非常重要。本文分析了负债的传统定义并提出几种可能的定义,并对复合金融工具中负债和权益的划分方法进行了探讨。     

手术室护理人员发生锐器伤的原因及防范

目的:探讨手术室护理人员锐器伤原因并提出防范措施。方法:抽样选择40名手术室护士进行锐器意外伤发生情况的问卷调查。结果:本组40例护士在最近1年中80%发生锐器意外伤。致伤原因主要是在紧急情况下工作忙乱。结论:手术室护士积极采取防护措施,可有效预防锐器意外伤发生,减少职业性损害。     

The Current Status of Women in US Department Store Retailing: 2004

This study replicates the work of Gable, Fiorito and Topol () that examined the status of women in managerial ranks of department store organizations. Women now constitute 67% of all lower-level management positions, approximately 45% of middle-level positions, and 24% of those positions at upper levels. While some progress has been made since the 1994 study, females are not close to parity with males at the highest level positions. Further, a comparison was made of the gender composition of the boards of directors of the 25 largest industrial organizations (in annual sales volume) with that of the 25 department store organizations.     

现代玻璃艺术的建筑语言——论玻璃材料的非物质内涵

玻璃晶莹剔透,色彩斑斓,是现代建筑的标志。本文从玻璃的物质性涵义和非物质性涵义两个方面对现代玻璃艺术,尤其是在建筑语言表达方面的应用进行了探讨。提出现代建筑师应该在充分利用玻璃物质特性的同时更要注意玻璃非物质涵义的挖掘,使它更具活力和生命力。     

基于组态软件和FP23智能仪表的温度监控系统设计

设计实现了一种分布式温度监控系统,采用基于智能仪表和组态软件为核心的应用平台,运用模块化组态技术,以图形化的方式动态显示微球充氘氚装置中电炉的工作状态,电炉的远程温度控制、数据采集及处理等监测过程等,都可以由此来方便的实现。上述温度监控系统稳定可靠,改善了人机交互环境,并在实验中得到有效可靠地应用。该温控系统对于其他工业现场的自动监控具有通用性。监控系统界面可对分布在现场的多块FP23智能温控表进行读写操作,可将远程智能温控表集成于控制网络之中,一方面适用于传统热处理间的技术改造,另一方面适用于新建项目的电炉设备配套,极大地方便了现场温控表的操作和控制。适应于现在的温度监控系统,对我们现在的工作具有很多的帮助,文章借以此,提出建议,希望对现实工作具有更多的指导意义。     

仪表自动化工程施工中的技术管理工作

从工程施工中仪表自动化专业来看技术管理的特点,浅谈自动化仪表工安装工程技术管理工作中的一些注意点。