现代租赁调整折旧:一种灵活的税收安排

在不违背现行法律法规的前提下 ,直接或间接地减少税收缴纳额所作的税收安排对于提高企业的效益具有重要的意义。税收安排在西方国家得到了广泛认同 ,在我国也应具有合理性。企业所得税的交纳额取决于税率、收入总额和法定准予扣除项目金额 ,折旧额是法定准予扣除项目金额的组成部分 ,在假设企业的收入总额和其它准予扣除项目金额已定的情况下 ,税收安排就是调整折旧额。调整折旧额的主要方法是改变折旧主体或折旧额的时间分布 ,现代租赁为此提供了灵活的调整机制。     

石油企业提高投资效益的总体设计

企业的投资行为是企业经济增长的前提，“发展是硬道理”，投资是关键，成本是核心，效益决定一切，必须不断地提高投资效益。本从转变思想观念，投资理念市场化；转变经营机制，投资行为企业化；转变监控模式，投资管理科学化等三个方面予以诠释，提出一个比较完整的总体思路。     

Adapting by calibration the sample size of a phase III trial on the basis of phase II data

The problem of estimating the sample size for a phase III trial on the basis of existing phase II data is considered, where data from phase II cannot be combined with those of the new phase III trial. Focus is on the test for comparing the means of two independent samples. A launching criterion is adopted in order to evaluate the relevance of phase II results: phase III is run if the effect size estimate is higher than a threshold of clinical importance. The variability in sample size estimation is taken into consideration. Then, the frequentist conservative strategies with a fixed amount of conservativeness and Bayesian strategies are compared. A new conservative strategy is introduced and is based on the calibration of the optimal amount of conservativeness – calibrated optimal strategy (COS). To evaluate the results we compute the Overall Power (OP) of the different strategies, as well as the mean and the MSE of sample size estimators. Bayesian strategies have poor characteristics since they show a very high mean and/or MSE of sample size estimators. COS clearly performs better than the other conservative strategies. Indeed, the OP of COS is, on average, the closest to the desired level; it is also the highest. COS sample size is also the closest to the ideal phase III sample size M_I, showing averages and MSEs lower than those of the other strategies. Costs and experimental times are therefore considerably reduced and standardized. However, if the ideal sample size M_I is to be estimated the phase II sample size n should be around the ideal phase III sample size, i.e. n?2M_I/3. Copyright © 2010 John Wiley & Sons, Ltd.     

Anderson's classification statistic based on a post-stratified training sample

The performance of Anderson's classification statistic based on a post-stratified random sample is examined. It is assumed that the training sample is a random sample from a stratified population consisting of two strata with unknown stratum weights. The sample is first segregated into the two strata by post-stratification. The unknown parameters for each of the two populations are then estimated and used in the construction of the plug-in discriminant. Under this procedure, it is shown that additional estimation of the stratum weight will not seriously affect the performance of Anderson's classification statistic. Furthermore, our discriminant enjoys a much higher efficiency than the procedure based on an unclassified sample from a mixture of normals investigated by Ganesalingam and McLachlan (1978).     

信息控制与篇章构建

建构篇章以传递信息为目的。篇章是个控制论系统 ,信息编码者在操作时必须考虑解码者对所传递信息前提的认知能力以及对信息本身的解读能力 ,从而对编码方式做出调整。在宏观结构上 ,篇章的信息分布应表现出有序性并形成信息链 ;在信息编码处理上 ,利用删除规则、概括规则、组织规则、名词化等手段能增强信道的输送能力。以信息控制论参与语篇建构应遵循经济、适量、保真等原则 ,以达成信息传递的佳效。     

开展综合素质测评,全面提高学生素质

:文章总结了浙江大学医学院学生综合素质测评工作。即采用自我、班级、系、院四级管理体制 ,勤检查、核对、修正 ,增强测评工作的透明度 ,公平合理、真实地反映学生的综合素质情况。实践证明 ,这项工作是全面提高学生综合素质的有效手段     

中国特色自主创新：体制创新与制度安排

自主创新，既可以理解为一种国家战略和发展道路，也可以理解为一种科技创新方式。目前，我国科技的总体水平同世界先进水平相比仍有较大差距，关键技术自给率低，自主创新能力不强。因此，加快推进国家创新体系建设是解决自主创新瓶颈问题的战略选择；加快区域创新体系的完善是推进自主创新的实现途径；完善自主创新的机制体系是推进自主创新的现实保障；加强自主创新环境建设是推进自主创新的可持续需要。     

钱学森现代科学技术体系思想的产生、发展与科学意义(下)

钱学森提出了开放复杂巨系统的理论与方法,并据此指出应该用系统观与系统科学的观点与方法来研究中医学。同时,他的复杂巨系统论为现代科学技术的发展指明了方向和道路。此外,他将地理科学列入现代科学技术体系结构的框架内。他认为,在社会主义现代化进程中,必须进行地理建设,以协调人与自然之间的关系,必须把地理建设同物质文明、精神文明和政治文明的建设摆在同等重要的地位。     

关于重庆新农村建设中的几个认识问题

社会主义新农村建设是我国现代化建设中的重大历史任务,也是我国新时期改革开放的一项新生事物和创新工程。经验证明,如果认识不到位或有所偏颇,将会引起实际操作偏离正确方向。文章对新农村建设的本质内涵及其辩证关系。新农村建设的共性和个性的关系,以及新农村建设和农村城镇化的关系等几个认识问题进行了简略的探讨,以期对重庆新农村建设的实践有一定的借鉴价值。     

近代中国与日本政府消费支出变动的宏观分析

近代中国和日本政府消费支出的总体发展趋势是在较低水平基础上,保持了一种持续、稳定和快速的增长态势,且呈现出阶段性的变动特征和周期性波动。由于中日两国在政府消费支出总量和结构的变动上存在显著差异,其对两国近代经济发展的贡献力不尽相同。