谈谈不同的折旧方法对企业所得税的影响

企业采用不同的折旧方法可以使每期的固定资产折旧的摊销额不同,从而影响企业的应税所得,进而影响应纳所得税额。通过比较分析得出在比例税率的情况下,采用加速折旧法可以使企业负担的所得税现值最少。     

邵阳市出版物发行业现状、问题、成因及对策分析

随着出版物日益成为城乡居民接触和消费的主要精神文化产品,带来了发行业的迅猛发展,也出现了产业发展过程中的一些深层次问题,亟待理论层面的对策探讨和操作层面的解决方案.文章对邵阳市出版物发行业的现状、问题、成因等进行了分析,就解决问题、促进发展的思路与对策作了初步探讨.     

无机高分子絮凝剂的研究现状和展望

无机高分子絮凝剂的研究、开发和应用在最近十几年来受到了国内外水处理界的广泛重视。本将目前已开发出的无机高分子絮凝剂分为阳离子型、阴离子型和复合型三大类，在简要概述了不同类型无机高分子絮凝剂研制、开发和混凝机理研究现状的基础上，指出了存在的问题，并对今后的研究方向做了展望。     

Cheating Partners,Conditional Probability and Contingency Tables

Developing statistical literacy for older school students includes recognizing and interpreting conditional statements in the media. Data on couples' success in predicting whether their partners have cheated provides a motivating context for teachers to lead their students through this process.     

陕西南部大巴山区碘的分布规律与克汀病

通过对陕西南部大巴山地区的基岩、土壤、作物、泉水及地表水中含碘量和分布规律的研究 ,发现本区环境中碘的分布很不均衡 ,变化较大 ,包括从极低碘到高碘的多种情况 .本区主要分布的早古生代地层均富碘 ,岩石的含碘量为 0 .7～ 1 .9mg/kg .在山坡坡度较缓的基性火成岩分布区的基岩、土壤、作物均富碘 ,一般为 1 .4～ 0 .9mg/kg .土壤的含碘量为 0 .2～ 2 .2mg/kg ;土豆的含碘量为 8～ 1 80 μg/kg .由于长期的风化剥蚀 ,大巴山区大多数地区的土壤和作物缺碘 ,特别是碳酸盐岩分布区以及高大山头上部的土壤和作物均缺碘 .土壤和作物中含碘量与其分布区的基岩的岩性和含碘量以及地理环境密切相关 ,同时本区克汀病的分布和发病率与环境中碘的含量和分布也密切相关 .     

国家与农民:公共产品供给角色与功能定位

根据农村公共产品的技术属性细分公共产品类别,根据财政分配模式,明确谁是某类公共产品的筹资主体,合理划分中央政府、地方政府、社区组织的功能边界,这既是解决农村公共产品短缺的需要,也是从根本上减轻农村负担的需要,还是明确村民自治边界以及促进村民自治顺利发展的需要。     

Adaptive rotor current control for wind-turbine driven DFIG using resonant controllers in a rotor rotating reference frame

This paper proposes an adaptive rotor current controller for doubly-fed induction generator （DFIG）, which consists of a proportional （P） controller and two harmonic resonant （R） controllers implemented in the rotor rotating reference frame. The two resonant controllers are tuned at slip frequencies ωslip＋ and ωslip-, respectively. As a result, the positive- and negative-sequence components of the rotor current are fully regulated by the PR controller without involving the positive- and negative-sequence decomposition, which in effect improves the fault ride-through （FRT） capability of the DFIG-based wind power generation system during the period of large transient grid voltage unbalance. Correctness of the theoretical analysis and feasibility of the proposed unbalanced control scheme are validated by simulation on a 1.5-MW DFIG wind power generation system.     

Hybrid internal model control and proportional control of chaotic dynamical systems

A new chaos control method is proposed to take advantage of chaos or avoid it. The hybrid Internal Model Control and Proportional Control learning scheme are introduced. In order to gain the desired robust performance and ensure the system's stability, Adaptive Momentum Algorithms are also developed. Through properly designing the neural network plant model and neural network controller, the chaotic dynamical systems are controlled while the parameters of the BP neural network are modified. Taking the Lorenz chaotic system as example, the results show that chaotic dynamical systems can be stabilized at the desired orbits by this control strategy.     

Designing and implementing authentic investigative proportional reasoning tasks: the impact on pre-service mathematics teachers’ content and pedagogical knowledge and attitudes

In this study we created, implemented, and evaluated the impact of proportional reasoning authentic investigative tasks on the mathematical content and pedagogical knowledge and attitudes of pre-service elementary and middle school mathematics teachers. For this purpose, a special teaching model was developed, implemented, and tested as part of the pre-service mathematics teacher education programs conducted in Israeli teacher colleges. The conclusion of the study is that application of the model, through which the pre-service teachers gain experience of and are exposed to authentic investigative proportional reasoning tasks with incorporation of theory (reading and analyzing relevant research reports) and practice, leads to a significant positive change in the pre-service teachers’ mathematical content and pedagogical knowledge. In addition, improvement occurred in their attitudes and beliefs towards learning and teaching mathematics in general, and ratio and proportion in particular.