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“营改增”对高校横向科研涉税问题的影响研究 被引量:10
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作者 王军 《华北科技学院学报》 2014年第3期121-124,共4页
2013年5月24日,财政部、国家税务总局发布《关于在全国开展交通运输业和部分现代服务业营业税改征增值税试点税收政策的通知》财税[2013]37号文,自2013年8月1日起,在全国范围内开展交通运输业和部分现代服务业营改增试点工作。至此部分&... 2013年5月24日,财政部、国家税务总局发布《关于在全国开展交通运输业和部分现代服务业营业税改征增值税试点税收政策的通知》财税[2013]37号文,自2013年8月1日起,在全国范围内开展交通运输业和部分现代服务业营改增试点工作。至此部分"营改增"工作经过试点后终于向全国进行推广,"营改增"后高校横向科研纳税事项发生了重大变化,本文通过对一般纳税人和小规模纳税人两种类型高校科研税费影响的分析,对横向科研合理避税提出建议。 展开更多
关键词 高校 横向科研 “营改增” “business TAX changed into VAT”
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传统农业技术向现代农业技术的转变—继承、改造和提升 被引量:9
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作者 李向东 季书勤 +4 位作者 高旺盛 陈源泉 王汉芳 郭瑞 张德奇 《中国农学通报》 CSCD 2007年第10期41-44,共4页
根据中国传统农业技术的特点,通过分析其历史演变过程,对比传统农业技术与现代农业技术的不同特征,提出在实现农业现代化的过程中,要正确对待传统农业技术,继承其优良传统,改造其落后和不完善的地方,最终将传统农业技术提升为现代农业... 根据中国传统农业技术的特点,通过分析其历史演变过程,对比传统农业技术与现代农业技术的不同特征,提出在实现农业现代化的过程中,要正确对待传统农业技术,继承其优良传统,改造其落后和不完善的地方,最终将传统农业技术提升为现代农业技术的组成部分,是实现传统农业现代农业技术转变的有效途径和必由之路。 展开更多
关键词 传统农业技术 现代农业技术 继承 改造 提升
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常德市酸雨形成原因探讨 被引量:6
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作者 李民峰 刘锐 《湖南文理学院学报(自然科学版)》 CAS 2006年第1期38-41,共4页
通过跟踪监测常德市城区15年来酸雨的变化状况,发现自1993年以来,常德市历年的降水中酸雨的频率和酸度均维持在90%左右的水平.根据对测试数据的分析,发现尽管常德市加大了对本地大气污染物排放的控制和治理力度,但由于我国北方各省的大... 通过跟踪监测常德市城区15年来酸雨的变化状况,发现自1993年以来,常德市历年的降水中酸雨的频率和酸度均维持在90%左右的水平.根据对测试数据的分析,发现尽管常德市加大了对本地大气污染物排放的控制和治理力度,但由于我国北方各省的大气排放未予治理,在常德市特定地理环境和气候条件共同作用下,导致近年来酸雨频度和酸度不断恶化.同时为治理酸雨指出了采取“联合治理、大力植树、土壤改造”的新思路. 展开更多
关键词 酸雨 成因 常德市
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A universal charge-compensating strategy for high-energy-density pseudocapacitors
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作者 Baoyi Yin Jiaqi Zhang +5 位作者 Yuanhui Su Yu Huan Liang Hao Chen Wang Xun Hu Tao Wei 《Journal of Energy Chemistry》 SCIE EI CAS CSCD 2023年第3期333-339,I0010,共8页
For pseudocapacitive electrode materials(PseEMs),despite much progress having been made in achieving both high power density and high energy density,a general strategy to guide the enhancement of intrinsic capacitive ... For pseudocapacitive electrode materials(PseEMs),despite much progress having been made in achieving both high power density and high energy density,a general strategy to guide the enhancement of intrinsic capacitive properties of PseEMs remains lacking.Here,we demonstrate a universal chargecompensating strategy to improve the charge-storage capability of PseEMs intrinsically:ⅰ) in the electrolyte with anion as charge carriers(such as OH-),reducing the multivalent cations of PseEMs into lower valences could create more reversible low-to-high valence redox cou ples to promote the intercalation of the anions;ⅱ) in the electrolytes with cation as charge carriers(such as H^(+),Li^(+),Na^(+)),oxidizing the multivalent cations of PseEMs into higher valences could introduce more reversible high-to-low valence redox couples to promote the intercalation of the cations.And we demonstrated that the improved intrinsic charge-storage capability for PseEMs originates from the increased Faradaic charge storage sites. 展开更多
关键词 Supercapacitors Universal charge-compensating strategy changed valence state Increased Faradaic charge storage sites
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解读汪曾祺《八千岁》中的“变”与“不变”
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作者 王欣桐 《河南工程学院学报(社会科学版)》 2023年第4期87-90,共4页
当代小说家汪曾祺的《八千岁》以短篇的形式展现了一个包罗万象的市民世界。小说的精彩之处在于通过设置别具一格的“变”与“不变”形式,串联人物关系,推进情节发展,表现主题内涵。“变”的是小说中人物的性格与命运,以个体和群体的命... 当代小说家汪曾祺的《八千岁》以短篇的形式展现了一个包罗万象的市民世界。小说的精彩之处在于通过设置别具一格的“变”与“不变”形式,串联人物关系,推进情节发展,表现主题内涵。“变”的是小说中人物的性格与命运,以个体和群体的命运浮沉影射社会阶层和时代风云的变幻;“不变”的是市民世界中的百味人生与人性之美。 展开更多
关键词 《八千岁》 “变” “不变” 市井生活 个体命运 人性之美
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程朱理学嬗变与宋代文论变迁 被引量:2
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作者 熊江梅 《武陵学刊》 2010年第3期95-100,共6页
宋代文论始终贯穿着理学的精神因子,这不仅体现在宋代文论所具有的理学内蕴上,而且更体现在宋代理学嬗变对文论的衍射与推促上,从而形成二者间变迁轨迹的对应关系,这有助于理解宋代文论的理学化内质及其变迁。
关键词 程朱理学 宋代文论 嬗变 对应
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A METROD PREDICTING RESPONSE OF SEDIMENT YIELD TO POSSIBIE CHANGE OF PRECIPITATION DUE TO GLOBAL GREENHOUSE WARMING:AN EXAMPIE FROM NORTH FRINGE OF THE LOESS PLATEAU, CHINA 被引量:1
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作者 Xu Jiongxin(Institute of Geography, CAS, Beijing 100101 People’s Republic of China) 《Journal of Geographical Sciences》 SCIE CSCD 1994年第Z2期159-172,共14页
Starting from the supposition of time-space substitution, the Langbein-Schumm's Law was applied to deal with response of fluvial erosion System to the changes in mean annual Precipitation induced by global green-h... Starting from the supposition of time-space substitution, the Langbein-Schumm's Law was applied to deal with response of fluvial erosion System to the changes in mean annual Precipitation induced by global green-house warming. As a result, a simple method was put forward to predict change in sediment yield, with Ningxia Hui Autonomous Region in the northern fringe of the Loess Plateau of China as an example. Results show that, even the change in mean annual precipitation is the same, the direction and magnitude of the resultant chang in sediment yteld would be quite different in fferent physico-geographical zones. When mean annual precipitation is increased, sediment yield in arid or semi-arid areas with a mean anntal Peripitation of less than 400 mm will be increased, while sediment yield in sub-humid or humid areas with a mean annual precipitation of more than 400 mm will be decreased.Additionally, the complex response of fluvial erosion system in time series due to the lag of change in vegetation behind the changn in precipitation has also been qualitatively discussed in this paper. 展开更多
关键词 sediment yield Langbein-Schumm's Law prediction of changed sediment yield global green-house warming complex response
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中国特色社会主义新时代的“变”与“不变” 被引量:2
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作者 李保平 《宁夏社会科学》 CSSCI 2018年第2期5-10,共6页
党的十九大是在我国改革发展的重大转折时期召开的一次具有深远影响的大会,以党的十九大为标志,中国特色社会主义进入了新的时代。新时代有新变化,同时,新时代也有传承,是变与不变的辩证统一。深入分析新时代的"变"与"不... 党的十九大是在我国改革发展的重大转折时期召开的一次具有深远影响的大会,以党的十九大为标志,中国特色社会主义进入了新的时代。新时代有新变化,同时,新时代也有传承,是变与不变的辩证统一。深入分析新时代的"变"与"不变",对于我们完整准确理解十九大精神,推进中国特色社会主义建设事业有着重要的意义。 展开更多
关键词 党的十九大 新时代 不变
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A Common Prosperity
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作者 Ehizuelen Michael Mitchell Omoruyi 《ChinAfrica》 2018年第7期10-11,共2页
As China celebrates 40 years of reform and opening up,it shares mutual development with Africa The default impression of China for many foreigners three or four decades ago was kungfu movies.However,things have change... As China celebrates 40 years of reform and opening up,it shares mutual development with Africa The default impression of China for many foreigners three or four decades ago was kungfu movies.However,things have changed and the country has transformed into a land of highspeed 展开更多
关键词 A Common Prosperity China formany foreigners three four dec-ades ago kungfu movies. How-ever things have changed and the country has transformed into a land of high-speed trains SKYSCRAPERS a fast grow-ing economy
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THE POSITIVE SOLUTION OF CLASSICAL GELFAND MODEL WITH COEFFICIENT THAT CHANGE SIGN
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作者 YAO Qing-liu(姚庆六) 《Applied Mathematics and Mechanics(English Edition)》 SCIE EI 2002年第12期1458-1463,共6页
The existence and iteration of positive solution for classical Gelfand models are considered, where the coefficient of nonlinear term is allowed to change sign in [0, 1]. By using the monotone iterative technique, an ... The existence and iteration of positive solution for classical Gelfand models are considered, where the coefficient of nonlinear term is allowed to change sign in [0, 1]. By using the monotone iterative technique, an existence theorem of positive solution is obtained, corresponding iterative process and convergence rate are given. This iterative process starts off with zero function, hence the process is simple, feasible and effective. 展开更多
关键词 Gelfand model coefficient changed sign positive solution existence monotone iterative technique
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Investigating Translators' Positioning via the Appraisal Theory: A Case Study of the Q&A Part of a Speech Delivered by the U.S. Vice President Cheney 被引量:1
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作者 QIAN Hong 《Sino-US English Teaching》 2012年第12期1775-1787,共13页
Appraisal Theory is a part of the interpersonal metafunction in Systemic Functional Linguistics to reveal the speaker's attitudes and positionings. Some scholars in recent years have introduced this theory to the Chi... Appraisal Theory is a part of the interpersonal metafunction in Systemic Functional Linguistics to reveal the speaker's attitudes and positionings. Some scholars in recent years have introduced this theory to the Chinese reader and applied it to the study of different genres, but up to now, very little has been done to test this newly developed theory in translation studies. This paper attempts to use the Appraisal Theory as a tool to investigate speaker's positioning in ST (source text) and TT (target text). The translations of part of the Q&A (Question&Answer) section of the Vice President Cheney's speech at Fudan University and their STs will be investigated in the present study. The source and target texts are first described in the appraisal theoretical framework and then compared to find out the differences in terms of the speaker's positioning in ST and TT. Finally, a discussion is carried out to explore possible reasons that caused the speaker's changed positioning from ST and TT. Our findings indicate that translator's role, linguistic characteristics, and translation purpose might all contribute to speaker's changed positioning. 展开更多
关键词 Appraisal Theory ENGAGEMENT changed positioning REASONS
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《歧路灯》中谭绍闻人生浮沉的心路历程
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作者 魏娟莉 《南都学坛(南阳师范学院人文社会科学学报)》 2009年第6期55-58,共4页
中国古代小说中转变型人物形象的描写是一大薄弱环节,而李绿园的《歧路灯》在此方面却取得了较高的成就。小说的主人公谭绍闻,在其人生历程的几度浮沉中,性格发生了很大的变化,表现了儒家思想与不良社会引诱在其思想行为中的激烈抗衡。... 中国古代小说中转变型人物形象的描写是一大薄弱环节,而李绿园的《歧路灯》在此方面却取得了较高的成就。小说的主人公谭绍闻,在其人生历程的几度浮沉中,性格发生了很大的变化,表现了儒家思想与不良社会引诱在其思想行为中的激烈抗衡。谭绍闻带着幼时的正统教育,在懊悔与自责中陷入了人生的歧途;又在父执兄长的帮助下,拔出泥沼,浪子回头。小说成功地展示了一个成长青年在这一过程中复杂的内心世界、曲折的心路历程。 展开更多
关键词 谭绍闻 转变型 心理刻画 成长过程
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How Women Changed History
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作者 Vivienne Gill 袁爱萍 《当代外语研究》 2003年第5期31-33,共3页
Men sometimes say, 'We are better and cleverer than women. Women never invent things. We do. ' It is true that men have invented a lot of useful things: the alphabet, machines, rockets, and guns, too. [原译]... Men sometimes say, 'We are better and cleverer than women. Women never invent things. We do. ' It is true that men have invented a lot of useful things: the alphabet, machines, rockets, and guns, too. [原译]男人常说:“我们比女人更能干、更聪明。女人决不会发明什么。可我们会的。”的确,男人发明了许多有用的家伙:字母表、机器、火箭,还有枪炮。 [改译]男人常说:“我们比女人更聪明能干。她们从未发明过东西。 展开更多
关键词 How Women changed History
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Vernacular Architecture: A Term Denoting and Transporting Diverse Content
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作者 Klaus Zwerger 《Built Heritage》 CSCD 2019年第4期14-25,共12页
A selective review of the literature demonstrates the difficulty in defining‘vernacular architecture’.Re­cent studies have presented an overly narrow,single-sided,or even unacceptable image of the topic in comp... A selective review of the literature demonstrates the difficulty in defining‘vernacular architecture’.Re­cent studies have presented an overly narrow,single-sided,or even unacceptable image of the topic in comparison with many earlier definitions and discussions.However,those earlier analyses also had various shortfalls.The inter­dependence of vernacular architecture,economic interests,and emerging awareness of buildings’interaction with the environment demand a rethinking of vernacular architecture,which the present study understands as signifying housing offered for most of the world’s population. 展开更多
关键词 vernacular architecture INTERDEPENDENCE resource scarcity changed expectations
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语词的意义漂移与社会生活的变迁
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作者 张庆芳 《江苏工业学院学报(社会科学版)》 2008年第3期67-70,共4页
语词是构成语言的基本单位。每一个语词都有约定俗成的特定含义,这构成了人际交流的基础。然而,语词的意义又无时无刻不在发生着漂移。语词的意义漂移与社会生活的变迁密切相关,它反映和折射着社会政治、经济、科技和文化生活的深刻变... 语词是构成语言的基本单位。每一个语词都有约定俗成的特定含义,这构成了人际交流的基础。然而,语词的意义又无时无刻不在发生着漂移。语词的意义漂移与社会生活的变迁密切相关,它反映和折射着社会政治、经济、科技和文化生活的深刻变化。研究语词的意义漂移有助于我们更加深入地了解社会生活的变迁,更好地实现人际交流。 展开更多
关键词 语词 意义漂移 社会生活 变迁
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论经济全球化时代资本主义的变与不变
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作者 杨希 《武警工程学院学报》 2011年第1期42-45,共4页
在经济全球化的进程中,资本主义在其自身矛盾的推动下,不断地进行自我扬弃,在生产、分配、经济运行等方面出现了一些新的变化,为资本主义生产关系的调整和发展开辟了新的空间,同时也为社会主义提供了完备的物质基础。透过现象看本... 在经济全球化的进程中,资本主义在其自身矛盾的推动下,不断地进行自我扬弃,在生产、分配、经济运行等方面出现了一些新的变化,为资本主义生产关系的调整和发展开辟了新的空间,同时也为社会主义提供了完备的物质基础。透过现象看本质,这种新发展同时也证实了社会主义必将最终取代资本主义的历史必然性,虽然这一过程是漫长而又曲折的。 展开更多
关键词 经济全球化 当代资本主义 新变化
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Studying the current properties of buffer solution through micro-fluidic channels driven with the pulse bias
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作者 GAO ZeYang WANG KaiGe +3 位作者 ZHANG Chen MA HongWei WANG GuiRen BAI JinTao 《Science China(Technological Sciences)》 SCIE EI CAS 2014年第2期249-253,共5页
In the research of bio-molecular chips and sensors, extra electric biases are most often employed to control and manipulate the DNA and protein molecules moving through micro/nano-fluidic channels. In order to accurat... In the research of bio-molecular chips and sensors, extra electric biases are most often employed to control and manipulate the DNA and protein molecules moving through micro/nano-fluidic channels. In order to accurately and flexibly control the bio-molecules as they move within the channels, a clear understanding of how the current changes within the buffer solution caused by an applied bias is fundamental. In this report, the current changed value of different buffer solutions, e.g., KC1, TE, and TBE was systematically studied with real-time monitoring and quantitative analysis in the situation of the buffers moving through a fluidic channel with a 5 μm inner diameter, driven by biases of 50 or 100 mV. The results revealed that the relation- ship between the current changed value and the pause interval of the applied electric field is highly consistent with the Hill Equation, which is helpful for accurately detecting and manipulating single biomolecules in microfluidic sensors and biochips. 展开更多
关键词 micro-fluidic channel transporting mechanics current changed value interval time
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How Women Changed History
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作者 Vivienne Gill 袁爱萍 《当代外语研究》 2003年第7期33-35,共3页
Men sometimes say, "We are better and cleverer than women. Women never invent things. We do. " It is true that men have invented a lot of useful things: the alphabet, machines, rockets, and guns, too.
关键词 How Women changed History
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Words That Changed a Life
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作者 Bob Greene 方陵生 《语言教育》 1999年第7期24-26,共3页
“Are you too stupid to do anything right?”These words—said by a woman to a little boy who was evidently her son—were spoken because he had walked away from her.Andthey were said at a volume high enough that all th... “Are you too stupid to do anything right?”These words—said by a woman to a little boy who was evidently her son—were spoken because he had walked away from her.Andthey were said at a volume high enough that all the strangersin the vicinity could hear.Chastised,the boy returned quiet-ly to the woman’s side,his eyes downcast.Not a big moment,perhaps.Yet small moments some- 展开更多
关键词 Words That changed a Life
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Old Family Tree Idea has Changed
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作者 XIAO YUAN CHEN SHANSHAN 《Women of China》 1995年第10期20-21,共2页
CHEN Xueping was born at the beginning of this century, in Sanhe County, Hebei Province. At that time the economy in Sanhe, an agricultural county, was backward with only a few limekilns and coal mines. Chen Xueping m... CHEN Xueping was born at the beginning of this century, in Sanhe County, Hebei Province. At that time the economy in Sanhe, an agricultural county, was backward with only a few limekilns and coal mines. Chen Xueping married into the Zhang family in Duanjialing Village when 展开更多
关键词 ZHANG Old Family Tree Idea has changed
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