关于加强涉外税收征管的研究和思考

目前,我国涉外税收征管中存在许多问题,表现在对违章处理不严、税收稽查面过窄、境外所得基本失控、漏征漏管户数多等,造成这些问题存在的根本原因是内外资两套企业所得税法并存、执法与引资对立的观念作祟和税务机关本身存在的一些问题。为此,我们必须大力贯彻科学发展观,正确对待外资,提高税务干部素质,加强国、地税之间的沟通和协作,借鉴国外征管经验,加强国际税收协调,全面改进涉外税收征管。     

优化地方税制结构的设想

本文在分析当前我国地方税制结构及地方税收规模的基础上,论述了优化地方税制结构的必要性与迫切性,并根据我国国情,借鉴国际经验,具体阐述了优化我国地方税制的几点构想。     

净化执业环境规范执业行为强化行业监管

根据中央纪委第五次全会提出的“规范行业组织和社会中介机构,强化对各类社会组织的管理和监督”的要求,我局组织了关于会计和资产评估中介行业的专题调研。以下结合对存在问题的分析,对规范执业行为和加强监管提出了一些对策和建议。     

农村信贷担保的公共物品属性和有效供给路径选择

完善的担保体系在许多国家被认为是经济发展和消除贫困的重要因素.为了解决农村的信贷担保问题,各地积极推动农村担保方式创新试点,本课题在总结农村担保创新经验的基础上,从公共物品这一新视角,对信贷担保进行分析,提出信贷担保制度设计和相关政策建议.     

Older people and convenience in meal preparation: a European study on understanding their perception towards vegetable soup preparation

A sample of 768 seniors over 65 years, living in eight European countries, was interviewed to investigate perceptions, preferences and attitudes towards convenience in preparation of vegetable soups. In each country, a range of seven vegetables soups varying in preparation levels required before consumption was identified. The first part of the interview (in‐depth interview) was carried out by using the Repertory Grid Method, an effective method to describe perceptions of foods using consumers' own language. Overall, vegetable‐related foods with convenience in preparation were perceived in similar ways across the countries. Older adults tended to describe ready vegetable soups mainly making associations related to preparation, rather than on their own preferences and evaluations. Conversely, fresh vegetables requiring all preparation or considerable preparation (cut fresh vegetables) were mainly associated with attributes such as taste, freshness, health benefits and familiarity with the product. The second session of the interview was based in part on the Theory of Planned Behaviour. A component measuring the extent to which it is felt necessary to eat convenience foods (perceived need) was assessed as well. Generally speaking, older people did not seem to view positively the consumption of convenience foods. Additionally, they did not feel the need to consume these products nor do they have the intention to consume them in the forthcoming month. Pleasure associated with performance of the behaviour was the most important determinant of intention to eat convenience foods in Germany, Denmark and Sweden. Perceived need was the most important factor in determining the intention to eat convenience foods in the UK, Poland and Portugal. Perceived control and subjective norms were the most important factors influencing the intention to eat convenience foods in Italy. The encouragement of consuming ‘ready‐meals’ might represent an opportunity to have healthier food choices and to reduce the risk a monotonous diet for older people who cannot or do not know how to cook, combined with a low interest in food‐related activities such as cooking.     

Utility and entropy

Summary. In this paper we study an astonishing similarity between the utility representation problem in economics and the entropy representation problem in thermodynamics. Received: May 17, 1999; revised version: October 16, 2000     

采用SS-QOL测量中国急性缺血性脑卒中患者生存质量和BI结果值的相关性研究

运用SS-QOL量表随机测量220例急性缺血性脑卒中患者就诊第0天、出院、第90天的生活质量,并对患者的BarthelIndex（BI）评分进行相关性研究,以得出通过SS-QOL量表获得的急性缺血性脑卒中患者健康相关生存质量能否真实反映患者的健康状况。经SS-QOL和BI评分对患者三个阶段生存质量的表达进行线性回归模型拟合发现,两者对患者生存质量的表达趋势一致,进而进行的无控制变量和有控制变量（教育程度和从事职业）的相关性分析也显示两者的相关系数均较高（〉0.600;P=0.000）,且相关性的稳定性较好。SS-QOL量表对生存质量的测量能够反映患者的健康状况,也适宜做进一步的成本-效用分析。