企业税收负担、“五险一金”缴费率与企业全要素生产率

我国企业税收负担及其承担的“五险一金”缴费率与企业全要素生产率之间存在“倒U型”关系。门槛效应分析表明,在企业税收负担高于门槛值9.32%～10.05%区间、“五险一金”缴费率高于25.21%～26.82%区间时通过政策调节降低其占比有利于实现TFP水平的提升。在进行安慰剂检验、替换核心变量运算方法等检验后,结论依旧稳健。异质性分析表明企业所有制结构、规模、资本密集度和区域差异对研究结果有所影响。     

Fe-Cr-Ni-Al合金铸造过程的数值模拟及组织性能

利用Procast软件模拟计算对Fe-Cr-Ni-Al合金的温度场和冷却速率进行分析,通过实验研究各冷却速率对铸态组织、枝晶间距以及显微硬度的影响.结果表明：采用阶梯状铸件能够较好地拟合Fe-Cr-Ni-Al合金铸件的温度场分布以及冷却速率的变化情况.随着冷却速率的增加,奥氏体相占比减小,铁素体相占比增大,过冷度增加使合金组织一次枝晶间距减小,组织中存在σ相,铁素体相区与奥氏体相区显微硬度值随冷却速率增大都呈增高趋势.     

Lattice plasmon mode excitation via near-field coupling

The optical response of metal nanoparticles can be modified through near-field or far-field interaction,yet the lattice plasmon modes(LPMs)considered can only be excited from the latter.Here instead,we present a theoretical evaluation for LPM excitation via the near-field coupling process.The sample is an arrayed structure with specific units composed of upper metal disks,a lower metal hole and a sandwiched dielectric post.The excitation process and underlying mechanism of the LPM and the influence of the structure parameters on the optical properties have been investigated in detail by using a finite-difference time-domain(FDTD)numerical method.Our investigation presented here should advance the understanding of near-field interaction of plasmon modes for LPM excitation,and LPMs could find some potential applications,such as in near-field optical microscopes,biosensors,optical filters and plasmonic lasers.