水泵与水箱联合供水系统水箱储备水量极限值分析

通过对水泵和水箱联和供水系统中水箱运行状况的分析，提出水箱有效容积应分为水箱调节水量和储备水量两个部分。对储备水量的极限值进行分析，给出了水箱有效容积的计算公式。     

企业纳税筹划浅谈

随着市场经济的发展,竞争的加剧,企业在不断寻求降低税负的途径,以获得最大的收益,纳税筹划便应运而生,并被越来越多的经营管理者所重视。本文就纳税筹划的概念、特征、方法和如何做好纳税筹划进行了论述。     

房地产行业如何进行纳税筹划

简要概括纳税筹划的含义、特点和原则,同时以房地产企业为真实背景,以实际筹划案例为现实基础,详细分析房地产企业的主要相关税种应当如何进行正确的纳税筹划,并指出纳税筹划是企业合理降低成本、提高竞争力的重要途径之一。     

Differential Item Functioning Effect Size From the Multigroup Confirmatory Factor Analysis for a Meta-Analysis: A Simulation Study

This study presents a new approach to synthesizing differential item functioning (DIF) effect size: First, using correlation matrices from each study, we perform a multigroup confirmatory factor analysis (MGCFA) that examines measurement invariance of a test item between two subgroups (i.e., focal and reference groups). Then we synthesize, across the studies, the differences in the estimated factor loadings between the two subgroups, resulting in a meta-analytic summary of the MGCFA effect sizes (MGCFA-ES). The performance of this new approach was examined using a Monte Carlo simulation, where we created 108 conditions by four factors: (1) three levels of item difficulty, (2) four magnitudes of DIF, (3) three levels of sample size, and (4) three types of correlation matrix (tetrachoric, adjusted Pearson, and Pearson). Results indicate that when MGCFA is fitted to tetrachoric correlation matrices, the meta-analytic summary of the MGCFA-ES performed best in terms of bias and mean square error values, 95% confidence interval coverages, empirical standard errors, Type I error rates, and statistical power; and reasonably well with adjusted Pearson correlation matrices. In addition, when tetrachoric correlation matrices are used, a meta-analytic summary of the MGCFA-ES performed well, particularly, under the condition that a high difficulty item with a large DIF was administered to a large sample size. Our result offers an option for synthesizing the magnitude of DIF on a flagged item across studies in practice.     

The Reliability of Observations of Talkativeness and Social Contact among Nursery School Children by the “Short Time Sample” Technique

In 1958, Page conducted a large multiple experiment: 74 teachers gave one class its normal quiz, scored and graded it in the usual way, assigned three comment treatments to students in stratified-random blocks, and then reported scores from the next objective quiz. There was a highly significant effect of comments. Others have borrowed some study features, with results that have appeared mixed. Here, a critical overall analysis shows much agreement with the ordered hypothesis of comments and with specified comments over no comments (p < .01). Despite great variety of designs and subtlety of effect, results broadly support teachers who comment. A typical effect size is demonstrated for ranks, and lessons are taken about the proper strategies for designs and the future of such research.     

基于改进DEA模型的我国日用陶瓷产业集群绩效比较

绩效对比是同质集群分析的重要内容。基于改进的DEA模型,对我国日用陶瓷产业集群绩效进行比较排序,在只考虑集群单元与最优前沿面投影的传统效率DEA模型的基础上,提出综合考虑集群单元与最优以及最劣前沿面投影的全包络面投影的DEA模型。排序结果显示这一改进DEA模型是有效的。     

长期股权投资所得的纳税处理与纳税调整

《企业会计准则一投资》发布之后．股权投资业务的会计处理与税务处理出现了许多新的差异。本文就股权投资持有所得与转让所得的区分进行了探讨．研究了股权投资持有所得及股权投资转让所得的纳税调整办法．并对以上相关问题举例加以说明。     

基于风险调整后收益的A股投资组合策略

中国资本市场经过20多年的发展,股票数量和交易总量都已初具规模,股票成为一种重要的资产配置。伴随着中国经济由高速增长向高质量发展转变,优胜劣汰的结构性行情成为市场的主基调。针对这种情况,提出了一种能够获取稳定预期收益的A股投资组合构建策略,通过风险调整后收益评价股票的投资价值,进而通过总股本构建投资组合,可供以资产配置为目的的投资者参考使用。     

用修正系数法构造θ~2的无偏估计

在总体分布为指数分布和均匀分布时,由未知参数θ的无偏估计量,通过修正系数法直接构造θ2的无偏估计量.     

基于TOPSIS方法的控制线路线性研究

基于TOPSIS方法，利用实验数据，验证了分压和限流混合线路的输出电压与粗、细调电阻比值的变化规律，提供了在控制线路中如何配置分压和限流混合线路的细调电阻的理论依据，并对物理实验中多目标决策的其他问题提供了方法。