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1.
刘慧 《黑龙江科技信息》2007,(1S):104-104,181
应纳税所得顿是一个税收概念,它是企业所得税的计税依据。对计算应纳税所得顿的两种公式分别进行了解析,提出了企业在运用公式计算时应注重把握的原则。  相似文献   

2.
冯喆 《科教文汇》2014,(8):223-224
在我国现行的法律体系之中并没有对违法所得进行严格的定义与说明,违法所得的认定没有明确的界限与标准。在行政处罚中容易对行政相对人的权益造成损害,影响法律的一致性与公平性。所以对行政处罚之中的违法所得进行分析很有必要。  相似文献   

3.
利用永续盘存法(PIM)公式,估算了1990年~2016年我国31个省第三产业的资本存量,其中利用时变折旧率,提高了估算精度,然后与已有文献所得结果进行了比较,对所得资本产出比进行分析,验证所得结果。  相似文献   

4.
通过对高校教师工资薪金所得、劳务报酬所得及稿酬所得的案例分析,得出了高校教师在收入相同的情况下不同的应纳税额.  相似文献   

5.
胡椒醛缩氨基芳酸希夫碱的合成与表征   总被引:1,自引:1,他引:0  
用胡椒醛与氨基酸进行缩合反应,制备了5种胡椒醛氨基芳酸希夫碱化合物。对所得化合物进行了元素分析、用红外光谱和核磁共振氢谱对化合物结构进行了表征。  相似文献   

6.
文章根据税法对劳务报酬所得征税的有关规定,针对劳务报酬所得加成征收的特点及其与工资的区别和联系,提出了劳务报酬所得纳税筹划的相应建议。  相似文献   

7.
钛酸四正丁酯(TB)为钛源,三氯化铁为铁源,用溶胶-凝胶方法制备了不同掺铁量的Fe-TiO2/SBA-15负载型光催化剂。以降解罗丹明B来测试样品的光催化活性。采用XRD、FT-IR、UV对所得样品进行表征。结果表明所得样品是锐钛矿晶型且结晶度高、有较好结构的介孔材料,且掺杂铁量为0.25%所得的产品催化活性最佳。  相似文献   

8.
溶剂热直接制备Cu2O、Cu和CuCl微晶   总被引:2,自引:0,他引:2  
本文运用乙醇热实验技术成功地实现了氧化亚铜纳米晶的制备。用X-射线粉末衍射和透射电镜对所得产物进行了表征。  相似文献   

9.
本文对基于MAPGIS的土地利用数据库的建立方法进行了探讨,以及对数据库建立后所得各种成果的应用及现实意义.  相似文献   

10.
严顺行  姜偕富  杨性序  葛晓华 《科技通报》2011,27(2):177-181,219
考虑了区间时变时滞模糊系统的稳定性问题.利用T-S模糊模型对模糊系统进行了研究,利用线性矩阵不等式的形式给出了此类模糊系统在时滞相关意义下保守性更小的稳定性判据.由于加入了自由矩阵,所得结果保守性更小.并且给出了一个数值例子说明了所得稳定性判据的有效性.  相似文献   

11.
Aresearch group led by Prof. ZHAI Qiwei from the Institute for Nutritional Sciences under the CAS Shanghai Institutes for Biological Sciences has discovered that even relatively low doses of resveratrol--a chemical found in the skins of red grapes and in red wine--can improve the sensitivity of mice to the hormone insulin, according to a report in the October,2007 issue of Cell Metabolism. As insulin resistance is often characterized as the most critical factor contributing to the development of Type 2 diabetes, the findings“provide a potential new therapeutic approach for preventing or treating” both conditions, the researchers said.  相似文献   

12.
CAS should stick to the principle of rendering service to, and giving impetus for, the development of China's science enterprise by making S&T innovations, said CAS President LU Yongxiang. The CAS president made the remarks in a recent talk to communicate the gist of the winter session of the Party's Leading-member Group at CAS, which was held from 7 to 11 January in Beijing.  相似文献   

13.
This study examined how students who had no prior experience with videoconferencing would react to the use of videoconferencing as an instructional medium. Students enrolled in seven different courses completed a questionnaire at the beginning of the semester and again at the end of the semester. Students at the origination and remote sites did not differ in their reactions toward videoconferencing but there was a significant difference for gender. Women reacted less favorably to videoconferencing. Compared to the beginning of the semester, students reported significantly less positive attitudes toward taking a course through videoconferencing at the end of the semester. There were no significant differences in students' attitudes toward videoconferencing across courses at the beginning of the semester but there were significant differences across the courses at the end of the semester. The results suggest the need for better preparation for both students and instructors.  相似文献   

14.
With great care, Dr. ZHOU Zhonghe takes out a package wrapped by cotton tissue from a drawer and says: "This is the gem of our collections: the fossil of a bird that lived 125 million years ago!" Then, pointing at a tiny mound, he explains: "Look, this is the claw and that is the head. It was in the egg shell and ready to hatch ... The species fell into a family of waterside inhabitants."  相似文献   

15.
Ajoint study by Prof. ZHANG Zhibin from the CAS Institute of Zoology and his co-workers from Norway, US and Swiss have indicated that historical outbreaks of migratory locusts in China were associated with cold spells, suggesting that China's projected climate warming could decrease the pest's numbers. The study was published in Proceedings of theNational Academy of Sciences on 17 September, 2007.  相似文献   

16.
A computer-mediated group is a complex entity whose members exchange many types of information via multiple means of communication in pursuit of goals specific to their environment. Over time, they coordinate technical features of media with locally enacted use to achieve a viable working arrangement. To explore this complex interaction, a case study is presented of the social networks of interactions and media use among members of a class of computer-supported distance learners. Results show how group structures associated with project teams dominated who communicated with whom, about what, and via which media over the term, and how media came to occupy their own communication niches: Webboard for diffuse class-wide communication; Internet Relay Chat more to named others but still for general communication across the class; and e-mail primarily for intrateam communication. Face-to-face interaction, occurring only during a short on-campus session, appears to have had a catalytic effect on social and emotional exchanges. Results suggest the need to structure exchanges to balance class-wide sharing of ideas with subgroup interactions that facilitate project completion, and to provide media that support these two modes of interaction.  相似文献   

17.
Active biological molecules and functional structures can be fabricated into a bio-mimetic system by using molecular assembly method. Such materials can be used for the drug delivery, disease diagnosis and therapy, and new nanodevice construction.  相似文献   

18.
Electronic data interchange (EDI) provides means for interorganizational communication, creates network externalities, requires an advanced information technology (IT) infrastructure, and relies on standards. In the diffusion of such innovations, institutional involvement is imperative. Such institutions contain governmental agencies, national and global standardization organizations, local government, and nonprofit private organizations like industry associations. The last type of organizations we call intermediating institutions. They intermediate or coordinate ("inscribe") the activities of a group of would-be adopters. Unfortunately, little is known of how these organizations shape the EDI diffusion trajectory. In this article we examine one specific type of intermediating organizations?industry associations?and how they advanced the EDI diffusion process in the grocery sectors of Hong Kong, Denmark and Finland. We identify six institutional measures, placed into a matrix formed by the mode of involvement (influence vs. regulation) and the type of diffusion force (supply push vs. demand pull), that can be mobilized to further the EDI diffusion. Industry associations were found to be active users of all these measures to varying degrees. Their role was critical especially in knowledge building, knowledge deployment, and standard setting. Furthermore, institutional involvement varied due to policy and cultural contingencies and power dependencies.  相似文献   

19.
This essay focuses on universal service and the Internet as means to support social and political participation. The emphasis on access to telecommunications systems in conventional approaches to universal service is contrasted with access to content. A model of the information environment is described that accounts for the roles of content and conduit, both of which are necessary conditions to achieve true access. A method is outlined for employing information indicators to observe or measure the information environment.  相似文献   

20.
The increasing prospects of digital piracy has prompted the perceived need by electronic publishers to adopt technical systems of protection, and governments to reform their copyright laws. This article is a preliminary study of the management of intellectual property by electronic publishers, defined as those involved in the production of online databases, and CD-ROMs. It focuses on three main issues: (1) how electronic publishers view the increasing threat of piracy; (2) the methods of protection employed to protect intellectual property in digital format; and (3) the importance of technological protection of intellectual property in electronic publications. The analysis is based on a sample of 23 UK electronic publishers. The interviews revealed an interesting assortment of protection methods and did not show that technological protection was a preferred way. Instead, the means of protection, in addition to copyright law, comprised niche markets, pricing, trust, bad publicity, and nontechnical and technical means.  相似文献   

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