资本弱化税制的比较分析及对我国的启示

本文对正常交易法和固定比例法两种规制资本弱化税制进行了比较研究后认为,正常交易法由于依据个案进行判断,因而精确和公正,但却以牺牲法律效率为前提;固定比例法虽然具有任意性和不精确性的特点,但其提高了企业的预见性,节约了税务机关的行政成本和纳税人的奉行成本,具有法律的效率优势。而后,分析了构造固定比例法四个要素。在此基础上,对我国目前资本弱化税制现状进行了分析,并提出了完善的方向。     

Global trends in length of stay: implications for destination management and climate change

Abstract

Length-of-stay (LOS) is a key parameter in destination management that determines the number of guest nights relative to arrival numbers, with concomitant repercussions for revenue generation and other performance indicators. This article investigates the development of LOS for 32 destinations in developed and emerging economies as well as Small Islands and Developing States (SIDS). The analysis is based on UNWTO data for 478.5 million international tourist arrivals, or about 40% of the global total in 2015, for the years 1995–2015. Results show considerable differences in LOS between destinations, with a global trend of falling LOS, by 14.8% over the study period. However, in individual destination countries, LOS was found to be increasing. Analyses of LOS trends reveal that these can neither be explained by distance–decay relationships nor business to leisure arrival ratios. Results are discussed with regard for destination management and revenue optimisation, transport infrastructure needs, as well as sector greenhouse gas emissions.     

螺纹环规测量方法的研究

本文介绍了目前螺纹环规的测量现状,各种测量方法的利与弊。对测长仪测量方法的原理进行了阐述,着重通过不确定度分析及比对实验对测量能力进行了研究。经计算,测量M10的螺纹环规时,不确定度为U=1.5μm,k=2,此测量法的测量结果值得信任。     

Relationship Intention and Length of Customer–Firm Associations in Two Emerging Markets

ABSTRACT

Despite the benefits of following a relationship marketing approach, firms should use caution when targeting customers with relationship marketing strategies as not all customers want to enter into long-term relationships. Targeting customers based on the length of customer-firm association could also be flawed as the success of doing so is disputed. This study explored relationship intention under cell phone customers in two emerging markets, namely the Philippines and South Africa. Findings show that relationship marketing strategies should only be focused on customers displaying high relationship intentions rather than, erroneously, investing in relationships with customers based on association length.     

基于“共享式增长”的京津冀商贸物流产业新体系构建

基于"共享式增长"理念,运用投入产出模型及APL模型优化了京津冀商贸物流产业关联机制,并据此构建了京津冀商贸物流产业新体系。研究发现:北京的商贸物流业与其服务业和技术产业的关联密切,天津的商贸物流业与其制造业和金融业的联动发展较好,河北的商贸物流业与其制造业、采掘业和农林牧渔业的关联效应显著;北京的商贸物流发展趋于饱和,河北商贸物流业的产业关联结构相比天津更加均衡,其产业波及效应提升也更加明显。提出建议:为实现京津冀的资源与发展成果共享,京津在满足本地商贸物流需求的同时,应将部分商贸物流企业转移至河北,同时给予相关技术、资金支持;河北应承担起京津冀的主要商贸物流建设,完善商贸物流产业关联机制,加快发展工业品、采选品和农产品等专项商贸物流,保障对京津生产生活原料的供给。     

Hospital cost and length of stay in idiopathic pulmonary fibrosis

Objective: To provide a detailed picture of the economic impact of hospitalization in idiopathic pulmonary fibrosis (IPF) and to identify factors associated with cost and length of stay (LOS).

Methods: In this retrospective cross-sectional study using the Nationwide Inpatient Sample (NIS), this study included hospitalizations for IPF (ICD-9-CM 516.3) with a principal diagnosis of respiratory disease (ICD-9-CM 460-519) from 2009–2011; lung transplant admissions were excluded. Total inpatient cost, LOS, in-hospital death, and discharge disposition were reported. Linear regression models were used to determine variables predictive of LOS and cost.

Results: From 2009–2011, 22,350 non-transplant IPF patients with a principal diagnosis of respiratory disease were admitted: mean (±SE) age was 70.0 (0.32), and 49.1% were female. While in hospital, 11.4% of patients received mechanical ventilation and 8.9% received non-invasive ventilation. Mean (±SE) LOS was 7.4 (0.15) days overall (p?Limitations: The positive predictive value of the algorithm used to identify IPF is not optimal. The NIS database does not follow patients longitudinally, and claims after admission are not available. Claims do not indicate whether listed diagnoses were present on admission or developed during hospitalization. The exclusion of transplant-related expenditures lead to under-estimation of cost.

Conclusion: Using a nationally-representative database, we found IPF respiratory-related hospitalizations represent a significant economic burden with ～7,000 non-transplant IPF admissions per year, at a mean cost of $16,000 per admission. Mechanical ventilation is associated with statistically significant increases in LOS and cost. Therapeutic advances that reduce rates and costs of IPF hospitalizations are needed.     

复杂网络理论在对等网络特性分析中的应用

基于现有的复杂网络理论,研究了对等网络的复杂特性,并就对等网络中节点度和节点 间平均最短路径两个特征参数进行算法设计和仿真。仿真结果表明,对等网络中使用复杂网 络理论的特性分析理论结果与实验结果基本一致,能准确反映对等网络的特性。     

独立挂点双联悬垂绝缘子串在连续上下山时的受力分析及串长调整

输电线路设计过程中,经常会采用独立挂点双联悬垂串的方式,而当独立挂点的双联串出现在连续上下山的杆塔时,往往会出现两悬垂串受力不均,甚至出现一串受力而一串松弛的情况。文章通过采用悬链线公式计算方法对两串受力进行分析,计算出串长的理论调整值,最后结合实际调整值来验算两串的实际受力情况,保证两串均满足规定要求。     

薄煤层工作面高产高效分析

介绍了唐山矿业分公司薄煤层高产高效工作面须具备的条件,详细说明了工作面长度、工作面支护形式、运输系统能力及煤仓容量等的合理确定,以及实现工作面高产高效的条件。