创新导向减税与就业结构升级—基于研发费用加计扣除的检验

创新在中国经济社会发展中的作用愈发突出,如何促进高技能劳动力向创新主体部门集聚,值得深入探索。基于2018年企业所得税研发费用加计扣除比例提升冲击,利用A股上市公司2016−2019年数据,本文研究了创新导向减税对就业结构的影响。研究发现,加计扣除比例提升显著提高了企业雇佣劳动力中研究生所占比例,促进了企业创新人力资本积累。异质性分析显示,政策在非公有制企业、主板上市企业中效果更明显。对企业各层次雇佣规模的评估表明,雇佣总量及研究生、本科生雇佣数均有所提高,同时本科以下学历人员并未明显减少,这意味着政策未产生明显的挤出效应,高技能劳动力雇佣的增加并不以低技能劳动力的减少为代价。综合来看,政策不但能促进企业加大研发投入,还有助于提高全要素生产率和盈利水平。本文结论为通过实施结构性减税,推动创新驱动发展提供了经验支撑。     

Helium blistering of niobium: Large swelling measurements supporting the gas pressure model

Crystal potentials are usually obtained through a combination of theoretical calculation and the fitting of crystal properties. Because of thermal expansion of the crystal, the equilibrium condition is not satisfied at all temperatures unless the crystal potential is made temperature-dependent. A quasiharmonic potential that satisfies the equilibrium condition at all temperatures is derived from KC1 and used to calculate temperature-dependent defect energies (at constant volume). Other thermodynamic defect parameters are then derived by combining these results with the experimental Gibbs energies. The temperature-dependence of these parameters is displayed.     

On Bianchi permutability of Bäcklund transformations for asymmetric quad-equations

We prove the Bianchi permutability (existence of superposition principle) of Bäcklund transformations for asymmetric quad-equations. Such equations and their Bäcklund transformations form 3D consistent systems of a priori different equations. We perform this proof by using 4D consistent systems of quad-equations, the structural insights through biquadratics patterns and the consideration of super-consistent eight-tuples of quad-equations on decorated cubes.     

Röntgenographische Strukturuntersuchung geschmolzener Magnesium-Blei Legierungen

Abstract

Um Aufschluß über die Atomanordnung in geschmolzenen Magnesium-Blei Legierungen zu erhalten, wurden rontgenographische Strukturuntersuchungen durchgeführt.     

A numerical investigation of the influence of the aspect ratio in three‐dimensional separated flows

The influence of aspect ratio in three‐dimensional, numerical experiments of separated flows is studied in the case of the backward‐facing step at Reynolds numbers 600, 800, and 950. The computational domain is designed as an actual laboratory experiment. The governing equations are the steady state, isothermal, and incompressible Navier–Stokes equations. The expansion ratio of the computational domain is 1:2. The aspect ratio varies from 1:10 to 1:40. The results of the computations focus on the spanwise variations of the length and the strength of the two eddies along the lower and upper wall. It is concluded that both numerical and laboratory experiments should be designed with an aspect ratio of at least 1:20, if only the accuracy of the position of the detachment and the re‐attachment points matters. If the accuracy of the shear‐stress distributions is also taken into account, then an aspect ratio of at least 1:30 should be chosen. Finally, if the magnitudes of the vortex centers are also considered, then only the aspect ratio of 1:40 qualifies for a realization of two‐dimensional flow conditions in the plane of symmetry. This is contrary to the common practice in the field, at least from the side of laboratory experiments, where an aspect ratio of 1:10 is still considered adequate for this purpose. Copyright © 2011 John Wiley & Sons, Ltd.     

Three‐dimensional computation for flow‐induced vibrations in in‐line and cross‐flow directions of a circular cylinder

We present numerical results for in‐line and cross‐flow vibrations of a circular cylinder, which is immersed in a uniform flow and is elastically supported by damper‐spring systems to compute vibrations of a rigid cylinder. In the case of a circular cylinder with a low Scruton number, it is well‐known that two types of self‐excited vibrations appear in the in‐line direction in the range of low reduced velocities. On the other hand, a cross‐flow vibration of the circular cylinder can be excited in the range of high reduced velocities. Therefore, we compute the flow‐induced vibrations of the circular cylinder in the wide range of the reduced velocities at low and high Scruton numbers and discuss about excitation mechanisms in the in‐line and cross‐flow directions. Copyright © 2011 John Wiley & Sons, Ltd.     

On the ion exchange defects in aluminosilicate lattices

Summary Samples of synthetic leucite and boron-substituted leucite are investigated by infrared spectroscopy and spectrally resolved thermoluminescence. Evidence is obtained in favour of the assumption that point defects in aluminosilicate lattices are originated by exchanges of Si⁺⁴ and Al⁺³ ions lying in different cells.     

Planar nematic anchoring on SiO-coated substrates

Summary The nematic planar anchoring is usually explained by using simple elastic models: the surface easy axis corresponds to the surface direction that minimizes the excess of nematic elastic energy. When anisotropic rough substrates are used to align nematic liquid crystals, due to the complex surface morphology, usual elastic models are not directly applicable. This paper presents quantitative topographical data of rough substrates, obtained with oblique SiO evaporation under vacuum for nematic planar anchoring. Experimental data are obtained by means of Atomic Force Microscopy and they are used to demonstrate the self-affine nature of these substrates and to relate the nematic anchoring with the anisotropy of the local fractal properties of the substrate itself. Paper presented at the I International Conference on Scaling Concepts and Complex Fluids, Copanello, Italy, July 4–8, 1994.     

3-甲酰腙一利福霉素SV及其异构体的研究

用发酵和化学法合成的两个3-甲酰腙-利福霉素SV样品(1^#,2^#)具有不同的物理化学性质,本文用多种NMR技术,如¹H,¹³C,DEPT,¹H-¹H COSY,反相摸式的¹H-¹³C COSY及远程¹H-¹³C COSY,并结合红外及紫外一可见光谱测试结果进行综合分析,确定样1^#及样2^#分别为酰胺式主产品及亚胺醇式导构体。根据实验结果对样1^#的异构化反应进行了初步的探讨.     

中等规模多肽分子的2DNOESY实验问题

由于中等规模多肽在水溶液中运动的特殊性(ω₀τ_c≈1),2DNOESY谱上往往得不到相关讯息(采用合理的混合时间),而降低温度的余地也很小·本工作将少量氘代甲醇加到水溶液中,并将实验温度降到零下,实验取得成功。例如从一个九肽和一个十一肽的NOESY实验得到了很多残基内和残基间的NOESY相关讯息,足以作出归属并进一步计算质子间距离.