研发费用加计扣除优惠强度、研发投入强度与企业价值R D Deduction Intensity,R D Intensity and Firm Value 王芸 陈蕾     

王芸  陈蕾 《科技管理研究》2016,(5)

研发费用税前加计扣除优惠政策是当前我国重要的技术创新优惠政策之一,目的是促使企业加大研发投入和自主创新能力的提升。以2011-2013年创业板高新技术企业所享受的加计扣除优惠政策为研究对象,选取托宾Q值作为企业价值的代理变量,考察企业享受加计扣除优惠政策是否能够提升企业价值。研究发现：加计扣除优惠强度可以显著提高企业价值;研发投入强度对加计扣除优惠强度与企业价值的关系起到了正向调节作用,特别在研发投入强度超过5%时,加计扣除优惠政策对企业价值的促进作用更加显著。研究结果为加计扣除优惠政策如何促进企业提高研发投入强度提供了有力证据。  相似文献   

中国羽枝藻属新资料     

谢树莲  凌元洁 《中国科学院研究生院学报》1994,32(6):581-583

 One new species Coloniophora shanxiensis Y. J. Ling et S. L. Xie, is described,and one new record, C. spicata (Schmid.) Islam, is reported both from shanxi, China.  相似文献   

广西苦苣苔科新植物   总被引：1，自引：0，他引：1  

方鼎  覃德海  曾玲 《中国科学院研究生院学报》1993,31(5):463-471

Four new species of Gesneriaceae from Guangxi of China are described and illustrated. They are Lagarosolen integrifolius, D. Fang et L. Zeng Chirita wentsaii D. Fang et L. Zeng, C. cyrtocarpa D. Fang et L. Zeng and Chiritopsisglandulosa D. Fang, L. Zeng et D. H. Qin.  相似文献   

中国金粟兰科植物拾遗     

程用谦 《中国科学院研究生院学报》1985,23(3):225-227

In the present paper the longstanding confusion of three uncertain spe- cies of Chloranthus, C. monostachys R. Br., C. pernyanus Solms-Laub. and C. kiangsien- sis Metcalf is clarified.  In addition to the new record of C. nervosus Coll. et Hemsl. to the flora of China, the distributional ranges of Sarcandra hainanensis (Pei) Swamy et Bailey and Hedyosmum orientale Merr. et Chun are also found to be much bigger than previously known.  相似文献   

云南蹄盖蕨属一新种和一新杂种     

谢寅堂  王中仁 《中国科学院研究生院学报》1989,27(2):155-157

  相似文献   

中国杜鹃花属植物志资料     

胡文光 《中国科学院研究生院学报》1988,26(4):301-305

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Dynamic Stackelberg games under open-loop complete information     

Pu-yan Nie 《Journal of The Franklin Institute》2005,342(7):737-748

Stackelberg games, which play extremely important roles in such fields as economics, management, politics and behavioral sciences, can be modelled as a bilevel optimization problem. There exist extensive literatures about static bilevel optimization problems. However, the studies on dynamic bilevel optimization problems are rather scarce in spite of the importance in explaining and predicting some phenomena rationally. In this paper, discrete time dynamic Stackelberg games with open loop complete state are revisited. An example, which comes from law field, is presented as an open-loop Stackelberg game to illuminate the rangy application of game theory. A property based on Bellman's equation is proposed without any restriction about inner point solution for open-loop Stackelberg games in this work. Moreover, we point out that open-loop Stackelberg games perform no better than both feedback and closed-loop dynamic Stackelberg games with complete information, which seems quite valuable to explain some social and economic phenomena.  相似文献   

四氯化碳加氢Pt／C催化剂活性下降原因浅析   总被引：6，自引：0，他引：6  

蒋晓原  毛建新  陆维敏  郑小明  操来章  徐晓玲 《科技通报》2001,17(1):18-22

在FYX－1型1L高压反应釜上考察了Pt/C催化剂对四氯化碳加氢制氯仿反应性能的影响，结果表明，CCl4的转化率和CHCl3的选择性均达到95％－97％，但催化剂重复使用后，CCl4转化率明显下降，通过液氮容量吸附和原子吸收光谱法分析，其活性下降的原因可能是反应产生的氯离子与Pt/C催化剂发生了某种化学和物理吸附，氯和Pt形成了Cl-Pt中间体，部分氯占据了Pt/C催化剂的表面，从而导致催化剂活性下降。  相似文献   

AT89C51单片机在霓虹灯控制中的应用     

周明  周亮 《科技广场》2007,(5):211-212

霓虹灯控制器由于应用广,故追求较高的性价比。由AT89C51单片机结合双向晶闸管输出型的光电耦合器MOC3021来实现的控制器功能,时间常数易修改,使用灵活,电路易实现,成本低,控制芯片更换方便。  相似文献   

广西苦苣苔科新植物(续一)     

方鼎  覃德海  陆小鸿 《中国科学院研究生院学报》1994,32(6):563-570

Five new species of Gesneriaceae from Guangxi of China are described and illus- trated.  They are Oreocharis heterandra , Didymostigma leiophyllum , Chirita macrodonta ,C. macrorhiza and C. liujiangensis.  相似文献