浅谈企业利用投资可以合理避税

合理避税的概念，合理避税与偷税的区别，合理避税要了解企业的基本情况，以及合理避税所需的条件，进而结合国家税收法规举例说明企业利用投资来合理避税的案例。     

Encouragement Designs: An Approach to Self-Selected Samples in an Experimental Design

When subjects choose their own treatment (are self-selected into treatments based on their varying compliance with assignment to treatment states), many of the well-developed techniques of randomization-based experimental design and analysis are no longer applicable. With random assignment to treatment and control conditions, we can reasonable assume that over many replications, the two groups will be similar in all respects (observed and not observed) but that of receiving the treatment. With non-random assignment, it may be true that the groups differ on the variable of interest prior to receiving the treatment, and that a measured post-treatment difference (or lack thereof) will be erroneously attributed to the treatment. Our approach involves making all subjects aware of the availability of the treatment, but then offering extra encouragement (an encouragement design) to participate in the treatment to a randomly selected half of the population. If the encouragement is successful, we show how this leads to an estimable treatment effect (with associated asymptotic standard error).An illustrative example using fictitious data is presented in which we measure the effects of coupon books on store purchase behavior. A randomly selected half of the customers at a given store are assigned to receive coupon books as part of a package of store materials (the treatment condition) whereas the other half are not. We overlay on this initial randomized design an encouragement condition in which a second randomly chosen half of the store's customers receive their materials from an employee (encouraging participation with the treatment), and for the other half the materials were simply placed on a table. The market share of persons who chose to take the coupon book was 44% and 20% from those who did not. A naive estimate of the effect of the treatment is 24%; however this estimate ignores the self-selection bias (those persons assigned to receive the coupon book but refused to take it, and those not assigned who picked one up anyway). Using the encouragement design estimator derived leads to a lower estimated impact of the treatment at 5%. The difference in these results may have significant impact on the choice by store management to utilize employees to hand out promotional materials.Eric T. Bradlow is Assistant Professor of Marketing and Statistics     

单层工业厂房中双跨排架结构设计问题——以百乐水电站厂房上部结构设计为例

单层双跨排架是厂房常用的承重形式，文章结合百乐水电站厂房上部结构设计，归纳总结出类似结构的计算方法。     

Algorithms for optimal design with application to multiple polynomial regression

The approximate theory of optimal linear regression design leads to specific convex extremum problems for numerical solution. A conceptual algorithm is stated, whose concrete versions lead us from steepest descent type algorithms to improved gradient methods, and finally to second order methods with excellent convergence behaviour. Applications are given to symmetric multiple polynomial models of degree three or less, where invariance structures are utilized. A final section is devoted to the construction of efficientexact designs of sizeN from the optimal approximate designs. For the multifactor cubic model and some of the most popular optimality criteria (D-, A-, andI-criteria) fairly efficient exact designs are obtained, even for small sample sizeN. AMS Subject Classification: 62K05.Abbreviated Title: Algorithms for Optimal Design.Invited paper presented at the International Conference on Mathematical Statistics,ProbaStat '94, Smolenice, Slovakia.     

Development of Research in Experimental Design in India

Cet article présente un panorama de la recherche indienne des 70 dernières années dans le domaine des plans d’expériences. Le travail accompli dans ce cadre est considérable, tant par le volume que par l'importance des contributions, et nous nous sommes attachés à en présenter un historique cohérent. Les sujets traités incluent les carrés latins mutuellement orthogonaux, les plans en blocs incomplets, les plans factoriels, les plans factoriels fractionnaires, les surfaces de réponse, les plans mixtes, les plans ligne‐colonne et les études croisées.     

动画动作设计的文化内涵——论舞台剧对美动画片动作设计的影响

本文主要通过分析美国舞台表演艺术的各种形式,同时结合动画片典型片例中角色动作设计风格,来阐释美国动画片动作设计中潜移默化地受到的舞台表演影响。同时联系美国文化理念和审美心理、美国舞台剧发展的状态及表演体系,探讨其动画片动作设计中的文化渊源。     

旅游景区植物配置设计——以南宁嘉和城温泉谷4A景点施工项目为例

文章通过对南宁嘉和城景区原设计中的植物配置不足之处进行分析,运用“以人为本”和“物种多样性”等原则,对景区植物配置进行系统论述,并提出优化设计方案。     

结构设计过程中的含钢量控制

基于合理的建筑设计方案，在结构设计过程中，设计人员深刻理解规范条文和对结构各构件进行细致设计，是降低含钢量的有力措施。     

First and second order rotatability of experimental designs,moment matrices,and information surfaces

Summary We place the well-known notion of rotatable experimental designs into the more general context of invariant design problems. Rotatability is studied as it pertains to the experimental designs themselves, as well as to moment matrices, or to information surfaces. The distinct aspects become visible even in the case of first order rotatability. The case of second order rotatability then is conceptually similar, but technically more involved. Our main result is that second order rotatability may be characterized through a finite subset of the orthogonal group, generated by sign changes, permutations, and a single reflection. This is a great reduction compared to the usual definition of rotatability which refers to the full orthogonal group. Our analysis is based on representing the second order terms in the regression function by a Kronecker power. We show that it is essentially the same as using the Schl?flian powers, or the usual minimal set of second order monomials, but it allows a more transparent calculus.     

E-optimal minimally connected block designs under mixed effects model

Summary Considering a mixed effects model in a minimally connected block design set-up, we obtain designs which areE-optimal, uniformly in the ratio of the variance components, for inference on varietal contrasts which constitute the fixed effects in the model. Work supported by the Centre for Management and Development Studies, Indian Institute of Management Calcutta. Work supported by the National Sciences and Engineering Research Council of Canada under grant number 7272 and partially done while visiting Indian Statistical Institute, Calcutta, India.