法典化目标下税法总则立法的三个问题

《民法典》开启了中国特色社会主义法治的法典化时代。法典化研究在多个法律领域都取得了进展和成果。随着税收法定原则加快落实,以税法总则为龙头的税法法典化被提上日程。税法法典化是历史的、逻辑的和现实的统一。其不仅是中国特色社会主义法治进程的重要组成部分,也符合近代历史以来世界法典化的普遍性规律。在法典化目标下,税法总则作为法典总则法、纳税人权利平衡法、税收行政行为规范法,又决定了其立法逻辑上有需要解决的一系列特殊问题。在此基础上,税法总则应构建税法原则、纳税人保护、纳税义务、税务行政规范制定与解释等支柱性制度。     

科技金融投入、技术创新与产业结构升级

科技金融投入对产业结构优化升级具有重要影响作用。本文基于2011~2019年的省际面板数据,使用固定效应模型对中国30个省份进行实证分析,并使用工具变量解决内生性问题。研究结果表明,科技金融投入对产业结构的影响呈现"倒U型"的非线性特征;从作用机制来看,科技金融投入影响技术创新进而作用于产业结构升级;从地区上来看,科技金融投入对产业结构升级的影响在东部地区表现明显,中、西部地区作用不明显。据此,提出加快完善科技金融制度、完善多层次资本市场体系、注重高技术人才的培养、平衡地区发展等政策建议。     

分流叶片对离心泵内部固液两相流的影响

为了研究分流叶片对离心泵内部固液两相流的影响,建立固液两相流模型,对无分流叶片离心泵和3种带分流叶片的离心泵进行全流道非定常数值模拟。重点分析了添加分流叶片对离心泵外特性、叶片表面压力脉动、叶片表面颗粒体积分数分布、叶片表面颗粒滑移速度的影响。分析结果表明:添加分流叶片以后,离心泵的扬程和效率均有显著的提高,叶片表面的颗粒分布更加均匀,叶片表面颗粒的滑移速度有不同程度的下降,使颗粒对叶片表面的磨损程度得以降低;当分流叶片的进口直径为0.65D2时,叶片出水边处的压力脉动幅值最小,减小了离心泵在运行过程中的振动和噪声。     

水源热泵影响下地下水温度主控因素关联度分析

为研究地下水源热泵长期影响下,地下水温度主控因素的变化特征,选择安阳市第五人民医院为研究区,将地下水温度作为典型的灰色系统进行研究,采用灰色关联度的计算方法进行地下水温度、地下水位埋深、气温、降水量以及回水井水温之间的关联度分析,获取地下水温变化的主控因素。研究结果表明:在不受水源热泵影响时,地下水位埋深是地下水温度的主控因素。在水源热泵影响下,地下水温受气温、降水量、地下水位埋深和回水井水温的共同影响:在垂向上,回水井水温对监测井水温的影响程度随着深度的增大而逐渐降低,地下水温度的主控因素由回水井水温转变为地下水位埋深,在水平方向上,回水井水温对监测井水温的影响程度随着距离的增大而逐渐减小,地下水温度的主控因素由回水井水温转变为气温和地下水位埋深。     

高水头混流式水轮机内部固液两相流数值分析

针对泥沙直径对混流式水轮机蜗壳和导水机构内部流场产生影响的问题进行了初步研究,采用固液两相流模型对某电站的高水头混流式水轮机进行了全流道数值模拟,通过单一变量法来研究不同来流泥沙的直径对蜗壳和导水机构内部压力及泥沙分布产生的影响。研究结果表明:与清水相比,含沙水流会不同程度地使蜗壳和导水机构内部的水压力载荷增加,在相同工况下,蜗壳底部、蜗壳鼻端、固定导叶和活动导叶头部的泥沙浓度较大;小直径下泥沙分布均匀,随着泥沙直径的增加,泥沙浓度的梯度变大,泥沙分布更加集中,从而会使磨损加剧。该研究成果可为在含沙水流中运行的水轮机设计提供参考。     

Earnings management by firms announcing earnings after SEC filing

This study examines motivation and stock market reactions of firms announcing earnings in the Wall Street Journal (WSJ) after filing with the Security Exchange Commission (SEC). Most firms announce earnings in the WSJ before SEC filing. Firms that reverse this sequence are voluntarily delaying public earnings announcements. The authors find that these firms are not only poor financial performers but also engage in earnings managements. They are delaying their WSJ announcements to postpone announcing bad news. The authors find significant stock price reactions to both the SEC filing and the WSJ announcement. The price reaction to earnings is incomplete at the SEC filings. The market continues reacting to firms' subsequent WSJ announcements as if the SEC filing fails to communicate earnings information to some investors.     

岩溶山地土地整理模式研究

西南岩溶山地是典型的脆弱生态环境,与经济发达地区相比,有其自身的土地资源特点、生态特点和社会特点。文章以此为基础,提出岩溶山地土地整理的原则、思路,认为岩溶山地的土地整理应从高标准基本农田建设、阶梯式还林退耕和辐射式生态重建、实行土地双轨制、直接对农户投资着手等,提出不同空间尺度如县市、乡镇、村组、农户土地整理的具体模式。非耕地资源开发是岩溶山地土地整理的重点。     

Tofacitinib in the treatment of moderate-to-severe rheumatoid arthritis: a cost-effectiveness analysis compared with adalimumab in Taiwan

Aims: Tofacitinib is an oral Janus kinase inhibitor for the treatment of rheumatoid arthritis (RA). This analysis investigated the cost-effectiveness of the second-line treatment with tofacitinib, compared with adalimumab, both plus methotrexate (MTX), in patients with moderate-to-severe RA and an inadequate response to the first-line MTX, from a Taiwan National Health Insurance Administration perspective.

Materials and methods: A patient-level simulation model was used to project lifetime costs and quality-adjusted life-years (QALYs). Base-case analysis compared second-line treatment with tofacitinib 5?mg twice daily plus MTX vs adalimumab 40?mg every 2?weeks plus MTX. Patients switched or discontinued treatment due to a lack or loss of effectiveness or a serious adverse event. Efficacy was measured by change in Health Assessment Questionnaire-Disability Index (HAQ-DI) score. HAQ-DI scores were used to predict mortality and resource utilization, and were mapped onto utility values to estimate QALYs. Efficacy and safety data were derived from clinical trials and other secondary sources. Uncertainty in model parameters was explored using one-way deterministic and probabilistic sensitivity analyses.

Results: Patients gained 0.09 more QALYs with second-line tofacitinib plus MTX compared with adalimumab plus MTX (5.13 vs 5.04, respectively) at an additional cost of New Taiwan Dollars (NT$) 12,881. The incremental cost-effectiveness ratio was NT$143,122/QALY. One-way sensitivity analysis confirmed the base-case result was robust.

Limitations: The lack of available clinical data, particularly for HAQ-DI scores, may introduce some bias in the analysis. No patients were in an early stage of RA, which may limit the generalizability of these results. Base-case results from our study are not necessarily generalizable to countries with healthcare systems that differ considerably from Taiwan.

Conclusions: From a payer perspective, second-line treatment with tofacitinib plus MTX is a cost-effective treatment strategy, compared with adalimumab plus MTX, in patients with moderate-to-severe RA in Taiwan.

Trial registration: ClinicalTrials.gov identifier: NCT00853385.     

云南傣族农村聚落分类体系与建设整治途径研究

通过形态分类即以地形条件、水文条件、农田分布、人口规模和聚落占地面积为依据的分类原则,对勐龙镇12个办事处和89个聚落类型(自然村)进行了较为详细的分类研究,其中傣族聚落有12个类型,傣族与其他民族混居聚落有1个类型,哈呢族聚落27个类型,拉祜族聚落11个类型,布下聚落1个类型,阿克人聚落2个类型,末标式聚落2个类型,布朗族聚落9个类型,汉族聚落有1个类型,对各聚落的类型特征作了评价分析,提出了傣族农村聚落分类分级体系。探讨了山区、半山区和坝区农村聚落现状特征与存在问题,并针对不同的聚落类型提出各具特色的建设方向和整治途径。     

“政府-社会合作型”失业保障体系探究

中国现行失业保障面临重重困境,迫切要求探索失业保障的制度创新。针对实践中出现的新型失业保障模式,对政府—社会合作型失业保障体系的构建进行初步探讨,对于建立以政府主导的失业保险为基础,非营利组织失业救助为补充,政府、企业和非营利组织合作促进再就业,以社区作为政府—社会合作的结合部的失业保障体系具有一定的现实意义。