房产税能否抑制实体经济"脱实向虚"——来自上海和重庆的经验分析

本文利用我国35个大中城市2006-2018年的平衡面板数据,基于上海和重庆在2011年实施的房产税试点政策,运用合成控制法检验房产税政策能否抑制实体经济"脱实向虚"发展的趋势.研究结果显示,房产税政策能够有效地遏制地区房地产业新增产值占GDP的比重的上升,促使实体企业回归主业,增加实体投资,实现促进实体经济朝着"脱虚返实"方向发展的作用.鉴于此,本文提出应加快推进房产税政策在全国范围内的实施,并在政府补贴、银行贷款等方面采取一系列配套措施鼓励实体企业进行更多的实体投资.     

关于企业成本管理的探讨

成本管理是预算管理和绩效管理的前提,企业需要正确地将成本进行分类、计量和归集。恰当的成本管理制度可以帮助企业提升运营效率和业务绩效,同时企业的流程改善、突破和优化与成本管理密不可分。另外,管理者需要令客户对产品和服务满意,并且有效控制各项成本。企业成本管理不是单纯地降低成本,而是通过利用成本分析工具,有效地管理和规划资源,进而提高总体运营效率,保证企业总体绩效的持续改善。论文通过成本计算制度的制定方法和业务流程改善分析技术两方面对成本管控进行探讨。     

铁塔加工中型材零件优化下料管理系统

介绍了铁塔加工中角钢零件优化下料管理系统,阐明了系统的模块化结构及工作原理。建立的面向角钢加工工艺的优化下料管理系统可以将生产管理与下料优化两大功能整合为一体,使用极为方便。该系统在铁塔生产中,可节省大量材料,有效地提高了企业的经济效益。     

Negotiation support using the Graph Model for Conflict Resolution

The Graph Model for Conflict Resolution is a flexible methodology for systematically studying strategic conflicts in the real world, and is therefore a natural tool for negotiation support. The basic definitions underlying the graph model are reviewed, and the techniques for analysis and interpretation are discussed. The modeling and analysis of a case study, an international trade negotiation concerning the export of Canadian softwood lumber to the United States, are used to demonstrate the practical application of the Graph Model for Conflict Resolution as a negotiation support tool. The modeling and analysis is carried out using the GMCR software system. The ability of the Graph Model for Conflict Resolution to provide insights and advice to negotiators is emphasized.     

对构建"两课"实践教学新模式的探讨

该文针对学分制管理后“两课”实践教学面临的新问题，提出要构建“两课”实践教学的新模式，必须继承原有实践教学中的好形式，必须对“两课”实践教学的组织管理、内容、形式及考核评估等进行重新研究。     

研究"后过渡期"特点促进中国经济稳定发展

入世后3年,中国的国民经济始终保持着平稳快速增长,对世界经济的影响力也在不断增强.2004年底到2006年底是中国入世的后过渡期.能否准确认识和把握后过渡期特点,能否从更大范围和更宽视野统筹国内发展和对外开放,能否充分运用WTO规则以趋利避害,提高应对市场开放冲击的有效性,关系中国能否顺利度过后过渡期,关系中国经济的长期繁荣稳定.     

Modelling the effects of dam removal on migratory walleye (Sander vitreus) early life‐history stages

Many dams in the USA have outlived their intended purpose and an increasing number are being considered for removal. Yet, quantitative studies of the potential physical, biological and ecological responses are needed to assess dam removal decisions. In this paper, the responses of migratory walleye (Sander vitreus) to increased spawning habitat availability as a result of dam removal was studied by comparing scenarios with and without a high‐head dam in the Sandusky River (Ohio), a major tributary to Lake Erie. A conceptual, ecological model was proposed to define the relationship between hydrodynamics and walleye spawning, egg hatching, larval drift and survival. A mathematical, ecological model of the early life‐history stages was then developed and coupled with time series of depth and velocity predictions over the spawning grounds from a 1‐D hydrodynamic model. Model simulations were run for 1984–1993 for both the with‐ and without‐dam scenarios to assess the potential benefit of dam removal. The simulation results demonstrated that velocity, depth and water temperature are major factors influencing adult walleye spawning success. Without the dam, 10 times the amount of spawning habitat would be available for walleye to spawn. This increase in spawning habitat area resulted in up to five times the total egg deposition and seven times the larval output to the nursing grounds, based on the assumption that 5% of the walleye population of Lake Erie migrated up the Sandusky River to spawn. We concluded that the spawning habitat in the current condition (with the dam) is limiting and additional spawning habitat upstream could significantly increase the number of larval walleye drifting to Lake Erie. The model sensitivity analysis showed that the number of walleye migrating up the river in spring is the dominant factor for larval recruitment to the lake. Copyright © 2006 John Wiley & Sons, Ltd.     

新时期高校教师职业道德滑坡成因分析——以物流专业为例

近年来,高校教师职业道德滑坡现象明显,是什么导致了这种局面-文章指出:高校职业道德研究不深入,职业道德教育抓得不严,社会不良风气不断侵蚀,高校学生素质整体下滑,教师引进把关不严,考评机制不合理等是主要原因。     

泥沙起动条件及机理的非线性研究

 分析了单颗粒、均匀沙及非均匀沙的起动现象及其机理，认为泥沙的起动属于突变论研究的范畴。从泥沙起动所遵循起动条件的力学规律出发，导出泥沙起动条件方程。在此基础上，利用尖点突变性质对各种泥沙起动现象及机理进行了描述和说明。     

浅谈“水源空调“在丹东市的推广使用

本文通过对“水源空调”的介绍,结合丹东市的地质情况,分析论证其在我市推广使用的可行性。