税收征管与企业创新:抑制或激励——A股医药制造业上市公司的证据

本文利用规模报酬可变的数据包络分析模型(Data Envelopment Analysis,DEA)构建并测度了2015-2018年A股医药制造业上市公司的创新效率,并在此基础上利用截尾回归模型(Tobit模型)实证检验了地区税收征管强度对企业创新效率的影响。研究发现,医药制造业企业创新效率虽逐年递增,但整体水平偏低,纯技术效率是主要成因。地区税收征管强度与企业创新效率显著正相关,存在“激励效应”。进一步研究发现,税收征管通过优化企业资源配置,进而提升企业创新效率,且这种激励效应主要存在于非国有企业及内部控制质量较差、股权集中度较低、独立董事占比较低的企业中。本文的研究结论丰富了税收征管与企业创新领域的文献,为政府税收的微观治理效应提供了新的经验证据;同时,对于提高税收征管效能,提升医药制造业的创新能力,推动企业高质量发展也具有重要的现实意义。     

军用飞机维修质量管理的最优线性分派评估

在军机维修工作中,科学有效的管理,对及时完成维修任务,保障训练作战计划至关重要.在建立适合我军军机维修质量评估指标体系的基础上,定义了理想方案和贴近度,给出了排序频数的计算方法,进而将军机维修质量评估问题转化为最优线性分派问题来处理,从而为军机维修质量管理提供了一种科学、可靠的决策方法.     

基于改进的多层次模糊综合评价模型的高校课堂教学质量评价研究

依据模糊数学的理论,构造了一种改进的多层次模糊综合评价模型.通过建立高校课堂教学质量评估指标体系,利用改进的多层次模糊综合评价模型对高校课堂教学质量进行综合评价.实证结果表明,模型具有较好的科学性和实用性,是一种有效地评估高校课堂教学质量的方法.     

体育用品可持续设计方法排序研究

随着可持续发展理念的不断深入,社会对体育用品的可持续设计提出了更高的要求.为确定体育用品的可持续设计方法,利用梯形模糊数,基于模糊QFD对现有可持续设计方法进行排序.通过建立两个阶段质量屋将体育用品的可持续需求转换为可持续指标,再将可持续指标转换为可持续设计方法,并对其重要度进行排序.通过两个阶段质量屋的计算,结果显示生命周期评价、产品可持续指数和环境影响评估为排名前三的体育用品可持续设计方法,明确值分别为475,405和383.这一计算结果,为体育用品设计者实现可持续设计提供了科学的参考依据.     

谨慎支付“特许权使用费”

近日，国税网发布的《促进大企业纳税遵从风险提示》一文中，对于大企业和国际税收征管实践中一些税收风险点进行了归纳总结。其中一个值得关注的风险点为：特许权使用费被作为转移利润的手段。可以预见，税务机关将加大针。对“特许权使用费”的调查力度。     

基于灰区间关联分析的银行个人信用优化评估模型

个人信用评估是信贷管理的一项重要工作,科学准确的信用评估有利于银行业的健康发展.采用主客观赋权的方法,给出了一种基于灰区间关联分析的个人信用优化评估模型,利用优化的指标权重值进行评估,可以使评估结果更为合理准确.     

谈数学课堂教学质量的模糊综合评判

1　问题的提出科学地评价数学课堂教学质量 ,是评估教学水平、总结教学经验、促进教学改革、提高教学质量的必要措施 然而 ,数学课堂教学质量是由多种因素构成的质量系统 ,且每一因素给予评课人的感受在许多情况下是一种缺乏明确边界的信息 .那么 ,怎样评价数学课堂教学质量 ?我们认为 ,对数学课堂教学质量进行评价 ,不仅要掌握简明扼要的评价指标体系和评课人客观地摄取隶属于各评价指标的质量信息 ,而且迫切需要借助于合理的数学方法将这些信息进行加工并表达出来 ,从而在总体权衡中作出综合评判 ,才有可能得出较为科学的结论 .2　方法与…     

高校课堂教学质量评估的应用研究

高校课堂教学质量在人才培养中占有重要地位,如何评估和提高教学质量对学生的发展有着极大的影响.分析了传统教学评估方式的优缺点,并以学生为主体的评价方式对我校某专业课的课堂教学开展研究.针对课堂教学质量的模糊性,运用模糊理论评估方法进行科学评价,如此通过定性定量分析问题能有效的避免主观意识错误,保证了评估结论的准确性,更为今后的课堂教学改革提供科学依据.     

数学课课堂教学质量评估的模糊综合评判

应用模糊综合评判的原理与方法 ,对数学课课堂教学质量等级评估的影响因素进行分析 ,构造了进行模糊综合评判的数学模型 ,力求使教学质量评估更科学、准确地反映教学质量状况 ,调动教师搞好教学的积极性 .     

双重委托-代理理论在税收流失中的应用

本文研究了我国国税局和地税局在税收征管上的合作问题。首次应用双重委托一代理理论对该问题进行了经济分析。研究发现,国税局和地税局在税收征收和税收监管上完全合作时,相对而言,能最大化它们的总效用;而当国税局和地税局只在税收监管上合作时,税收征收上的“正外部性”将导致相对“过剩”的监管;最后,如果国税局和地税局完全不合作时,监管上的“搭便车”效应是影响博弈结果的主导因素。研究结果有一定的现实意义。     

Linear birth and death models and associated Laguerre and Meixner polynomials

We study birth and death processes with linear rates λ_n = n + α + c + 1, μ_{n + 1} = n + c, n 0 and μ₀ is either zero or c. The spectral measures of both processes are found using generating functions and the integral transforms of Laplace and Stieltjes. The corresponding orthogonal polynomials generalize Laguerre polynomials and the choice μ₀ = c generates the associated Laguerre polynomials of Askey and Wimp. We investigate the orthogonal polynomials in both cases and give alternate proofs of some of the results of Askey and Wimp on the associated Laguerre polynomials. We also identify the spectra of the associated Charlier and Meixner polynomials as zeros of certain transcendental equations.     

Affine-inscribed and affine-circumscribed polygons and polytopes

Five theorems on polygons and polytopes inscribed in (or circumscribed about) a convex compact set in the plane or space are proved by topological methods. In particular, it is proved that for every interior point O of a convex compact set in ℝ³, there exists a two-dimensional section through O circumscribed about an affine image of a regular octagon. It is also proved that every compact convex set in ℝ³ (except the cases listed below) is circumscribed about an affine image of a cube-octahedron (the convex hull of the midpoints of the edges of a cube). Possible exceptions are provided by the bodies containing a parallelogram P and contained in a cylinder with directrix P. Bibliography: 29 titles. Translated fromZapiski Nauchnykh Seminarov POMI, Vol. 231, 1995, pp. 286–298. Translated by B. M. Bekker.     

Partitions and pairwise sums and products

A seven cell partition of N is constructed with the property that no infinite set has all of its pairwise sums and products in any one cell. A related Ramsey Theory question is shown to have different answers for two and three cell partitions.     

Distributive and Multiplication Modules and Rings

We study rings in which every ideal is a finitely generated multiplication right ideal.     

Ritz and harmonic Ritz values and the convergence of FOM and GMRES

The Ritz and harmonic Ritz values are approximate eigenvalues, which can be computed cheaply within the FOM and GMRES Krylov subspace iterative methods for solving non‐symmetric linear systems. They are also the zeros of the residual polynomials of FOM and GMRES, respectively. In this paper we show that the Walker–Zhou interpretation of GMRES enables us to formulate the relation between the harmonic Ritz values and GMRES in the same way as the relation between the Ritz values and FOM. We present an upper bound for the norm of the difference between the matrices from which the Ritz and harmonic Ritz values are computed. The differences between the Ritz and harmonic Ritz values enable us to describe the breakdown of FOM and stagnation of GMRES. Copyright © 1999 John Wiley & Sons, Ltd.     

Beliefs and beyond: affect and the teaching and learning of mathematics

The importance of beliefs for the teaching and learning of mathematics is widely recognized among mathematics educators. In this special issue, we explicitly address what we call “beliefs and beyond” to indicate the larger field surrounding beliefs in mathematics education. This is done to broaden the discussion to related concepts (which may not originate in mathematics education) and to consider the interconnectedness of concepts. In particular, we present some new developments at the conceptual level, address different approaches to investigate beliefs, highlight the role of student beliefs in problem-solving activities, and discuss teacher beliefs and their significance for professional development. One specific intention is to consider expertise from colleagues in the fields of educational research and psychology, side by side with perspectives provided by researchers from mathematics education.