从前景理论看纳税遵从决策与征管策略选择

本文认为,以理性和自利为假设前提的预期效用理论虽然可以解释一般的纳税遵从决策,却无法解释那些并不完全理性、自利的遵从行为,20世纪80年代以来前景理论的引入弥补了这方面的不足。前景理论的反射性效应、确定性效应和分离性效应原理解释了纳税人的实际决策与理性决策相偏离的现象,为税收征管策略的选择提供了重要的理论基础和政策启示。     

论中国资本市场的国际接轨问题

本文从市场准入、内地企业到境外融资和金融监管体制角度论述了我国资本市场如何同国际接轨问题,指出应尽快推行合格的境外机构投资者制度,允许外资直接投资、入股或以技术股参与国内资本市场的重组并购和改革,鼓励建立以市场为导向的金融企业、保险业及咨询中介机构的合作。     

Like An Angel

The central bank of China has raised her deposit rate for 6 times,and deposit reserve rate for 16 times,since last year up to now,which resulted to a great suffer to those small and medium sized enterprises in finance collection.30 percent of China s small and medium sized enterprises have to be closed down, and 60 percent of them are because of finance problem.How to gather the fund is the biggest obstacle for China's enterprises to grow.     

中小企业如何走出财务困境

随着中小企业在我国国民经济发展中起到越来越重要的作用。研究中小企业经营中面临的问题,使之如何更好地解决财务困境问题,更好更快的发展,成为当今社会财务会计研究的一个重要课题。目前我国中小企业财务存在诸多困难,中美相关资料的比较说明了两国不同的处理方法。借鉴美国的经验,解决中小企业的财务困境问题,应从扩充企业筹资、融资渠道,提高中小企业的信用水平以及国家政府必要的支持等方面做起。     

编码在大比例数字测图中的应用

使用全站仪野外数字测图是一项需要相互协作的团体作业过程,本文主要介绍一种编码的方法来解决这个问题。利用新方法采集外业数据的时候只需要两个人,不需要绘草图,不仅减少了外业的工作量,最重要的是内业基本实现全自动化,解决了高程点坐标、图层、线型及连接关系等问题,大大减轻了内业人员成图编辑的工作量。     

面向RFID终端数据集的供应链数据挖掘问题研究

构建了RFID终端数据集和供应链工作流模型，重点设计了RFID终端数据集预处理算法、供应链工作流网络数据挖掘算法，并对算法效能和适用性进行了检验，表明所设计的算法对于海量RFID数据集具有较强的应用价值，对于供应链管理和相关问题的决策可以起到应有的作用。     

“营改增”是否降低了所得税税负——来自中国上市公司的证据

以2010—2014年中国上市公司的数据为样本，运用PSM和DID方法分别考察了北京、上海等8省市及全国性“营改增”对公司所得税税负的影响。研究发现：与非试点公司相比，“营改增”使得试点公司的所得税税负在上海、8省市试点地区均略有上升，而在全国性试点地区略有下降；与非试点地区试点行业相比，“营改增”使得交通运输业和现代服务业试点公司所得税税负在上海略有上升，而在其他试点省市中略有下降；整体而言，“营改增”对试点公司所得税税负无显著影响。对区分产权性质、是否处于优惠区和关系型交易影响的进一步检验发现：“营改增”对试点公司所得税税负仍无显著影响；但考虑金字塔层级后，“营改增”使得试点国有企业和地方国企的所得税税负显著降低。“营改增”对试点公司所得税税负的影响基本符合政策预期。     

PLC在城市排水系统中的应用

本文阐述了在某市排水工程改造过程中,利用计算机、PLC、触摸屏等现代化手段实现对城市排水的自动控制过程,克服了以往由人通过电话发布命令进行控制中所存在的问题,减少了人力、物力和财力,提高了控制精度和准确率,解决了城市排水中亟待解决的问题。     

Sensor-based entrepreneurship: A framework for developing new products and services

As the Internet of Things (IoT) begins to dominate the technology landscape, there will be new products and services that will become technically and financially feasible. Internet technologies and advancements in social interaction tools have led to an increase in the use of the crowd as a provider of business solutions. Yet, we have seen a mere fraction of the possibilities of crowdsourcing technologies. This is because most of the development, discussion, and research around crowdsourcing has focused on active-input crowdsourcing. However, the real transformative pressure will come from passive sources of data generated primarily by developing and growing sensor technologies. This next generation of crowdsourcing will be a game changer for entrepreneurial opportunities. As crowdsourcing systems proliferate, more input will be acquired from sensors, artificial intelligence, bots, and other devices. As a result of this explosion, the variety of product and service opportunities will swell as entrepreneurs become more aware of technologies merging—such as the combination of crowdsourcing, sensors, and big data into a new type of entrepreneurship: sensor-based entrepreneurship. The purpose of this research is to contribute by (1) clarifying the next generation of crowdsourcing and (2) developing and presenting a framework to help sensor-based entrepreneurs plan, develop, and map their new products and services.     

An integer programming approach to the bloodmobile routing problem

Every day, a blood center must determine a set of locations among a group of potential sites to route their vehicles for blood collection so as to avoid shortfalls. In this study, a vehicle routing problem is modeled using an integer programming approach to simultaneously identify number of bloodmobiles to operate and minimize the distance travelled. Additionally, the model is extended to incorporate uncertainty in blood potentials and variable durations in bloodmobile visits. Optimal routings are determined using CPLEX solver and branch-and-price algorithm. Results show that proposed algorithm solve the problem to optimality up to 30 locations within 3600 s.