所得税申报中资产时间性差异的调整方法比较

在所得税申报中,资产时间性差异的纳税调整要涉及几个纳税年度,并且一个正常生产经营企业的资产往往处在动态过程中。每年有新增资产,也有出售、报废、到期的资产,要准确无误地对其进行纳税调整,是所得税申报中的一个常见问题也是难点问题。文章通过对所得税申报中资产时间性差异调整的两种方法的比较,确定一种较为简便可行的方法。     

会计信息失真治理要与时俱进

在公众企业推行会计委派制,充分发挥会计人员监督作用;制定并完善企业承担会计责任的具体规章制度;分解落实会计责任,形成各部门共同治理会计信息失真的机制;建立会计信息中心,实现信息资源共享,形成监管合力。     

Gender-Based Focal Points

The subjects behaved significantly more “hawkish” in an experimental battle of the sexes game when the co-player was a woman compared to when it was a man. Discrimination helped the parties to coordinate and increase the average earnings in the subject group of mixed sex, compared to the unisex groups. Journal of Economic Literature Classification Numbers: J7, C7, C9.     

安徽应对刘易斯拐点的对策建议

劳动力供应由过剩向短缺转变、工资开始上涨的时点即＂刘易斯拐点＂。由于中国经济的持续发展,以及计划生育政策效应,青壮年劳动力供给已开始出现供不应求现象,工资普遍上涨,中国＂刘易斯拐点＂已经悄然到来。＂刘易斯拐点＂对于经济、社会发展、转型具有标志性意义,安徽是传统农业、劳动力大省,应抓住机遇,顺势而为,积极应对。     

我国危险货物运输标准体系及几个重要问题

文章就我国危险货物基础标准及标准体系间的渊源及发展进行探讨，结合现行危险货物和危险化学品标准的基本状况，就其修订和使用中的一些重要原则和关键问题提出建议。     

“危险驾驶”行为不宜独立设罪——对刑法修正案（八）第二十二条的评析

危险驾驶行为有巨大的社会危险性,刑法修正案（八）将飙车、醉酒驾驶等危险驾驶行为纳入刑法打击的范围,迎合了社会公众要求打击此类行为的舆论。但是,单独设立危险驾驶罪有悖刑法谦抑性,会造成刑法规范之间的不协调和实践操作上的困难。通过解释和完善现有刑法规范,完全可以满足对高危驾驶行为进行刑事处罚的需要。因此,在刑法中单设危险驾驶罪没有必要。     

Using Empirical Point Elasticities to Teach Tax Incidence

Using point elasticities rather than using either arc elasticities or slopes of demand and supply curves provides the best method for teaching students about the economic impacts of excise taxes. Not only does a point-elasticity approach simplify theoretical analysis of tax impacts, but it also allows instructors to take advantage of publicly available empirical estimates of demand and supply elasticities to show students how theoretical results can be applied to real-world tax policy issues. To illustrate these advantages, the authors use several available estimates of point elasticities of demand and supply of raw sugar to calculate the economic impacts of a recently proposed penny-per-pound tax on raw cane sugar grown in the Florida Everglades.     

原油降凝剂的研究进展

本文概述了原油降凝剂的发展概况、作用原理和近年来的发展趋势以及今后应重点解决的问题。     

激光点焊技术在通风槽板制造中的应用

本文主要介绍激光点焊技术在大型电机通风槽板加工过程中的应用,分析了激光点焊中主要加工参数对焊接质量的影响。并对现有通风槽板的几种加工工艺方法进行分析和比较。     

Putting the learning curve in context

In implementation of change, people learn new ways of doing things, develop new skills, and adopt new organizational routines. This paper applies learning curve theory to implementation by developing a system dynamics model that includes two extensions to classic learning curve theory. First, the model includes a required output level for the individual. Second, the model includes a budget constraint on time that forces a choice between an old and a new way to achieve the output. Doing work the new way builds experience, increasing productivity and thus favoring continued use of the new skill, but model analysis demonstrates that this reinforcing process works to favor the new skill only at relatively high levels of productivity. Otherwise, the same process is a vicious cycle, driving out the new skill. The model exhibits a mode of behavior in which learning begins and then stalls and another mode in which the new skill becomes the preferred one. The paper identifies the tipping point between these two modes and characterizes the transition problem: Learning by doing is a dynamic process, a transition from use of an old way to a new way that requires accumulating experience beyond a threshold.